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Cemtrex Inc. – ‘10-K’ for 9/30/23 – ‘XML’

On:  Thursday, 12/28/23, at 2:50pm ET   ·   For:  9/30/23   ·   Accession #:  1493152-23-46365   ·   File #:  1-37464

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/28/23  Cemtrex Inc.                      10-K        9/30/23  113:10M                                    M2 Compliance LLC/FA

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.88M 
 2: EX-4.5      Instrument Defining the Rights of Security Holders  HTML     49K 
 3: EX-21.1     Subsidiaries List                                   HTML     29K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     28K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     35K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     35K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     30K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     30K 
14: R1          Cover                                               HTML     98K 
15: R2          Consolidated Balance Sheets                         HTML    192K 
16: R3          Consolidated Balance Sheets (Parenthetical)         HTML     59K 
17: R4          Consolidated Statements of Operations               HTML    145K 
18: R5          Consolidated Statement of Comprehensive Loss        HTML     56K 
19: R6          Consolidated Statements of Stockholders' Equity     HTML     89K 
20: R7          Consolidated Statements of Cash Flows               HTML    194K 
21: R8          Organization                                        HTML     87K 
22: R9          Basis of Presentation and Significant Accounting    HTML    145K 
                Policies                                                         
23: R10         Segment and Geographic Information                  HTML     84K 
24: R11         Fair Value Measurements                             HTML     53K 
25: R12         Restricted Cash                                     HTML     33K 
26: R13         Trade Receivables, Net                              HTML     37K 
27: R14         Prepaid and Other Current Assets                    HTML     36K 
28: R15         Inventory, Net                                      HTML     37K 
29: R16         Property and Equipment                              HTML     41K 
30: R17         Goodwill                                            HTML     47K 
31: R18         Other Assets                                        HTML     35K 
32: R19         Accrued Expenses                                    HTML     35K 
33: R20         Deferred Revenue                                    HTML     40K 
34: R21         Contract Assets and Liabilites                      HTML     45K 
35: R22         Leases                                              HTML     46K 
36: R23         Lines of Credit and Long-Term Liabilities           HTML    135K 
37: R24         Related Party Transactions                          HTML     50K 
38: R25         Stockholders? Equity                                HTML     80K 
39: R26         Share-Based Compensation                            HTML     63K 
40: R27         Commitments and Contingencies                       HTML     43K 
41: R28         Income Taxes                                        HTML     80K 
42: R29         Discontinued Operations                             HTML     77K 
43: R30         Subsequent Events                                   HTML     38K 
44: R31         Basis of Presentation and Significant Accounting    HTML    211K 
                Policies (Policies)                                              
45: R32         Organization (Tables)                               HTML     46K 
46: R33         Basis of Presentation and Significant Accounting    HTML     78K 
                Policies (Tables)                                                
47: R34         Segment and Geographic Information (Tables)         HTML     77K 
48: R35         Fair Value Measurements (Tables)                    HTML     47K 
49: R36         Trade Receivables, Net (Tables)                     HTML     35K 
50: R37         Prepaid and Other Current Assets (Tables)           HTML     36K 
51: R38         Inventory, Net (Tables)                             HTML     37K 
52: R39         Property and Equipment (Tables)                     HTML     38K 
53: R40         Goodwill (Tables)                                   HTML     48K 
54: R41         Other Assets (Tables)                               HTML     35K 
55: R42         Accrued Expenses (Tables)                           HTML     34K 
56: R43         Deferred Revenue (Tables)                           HTML     38K 
57: R44         Contract Assets and Liabilites (Tables)             HTML     43K 
58: R45         Leases (Tables)                                     HTML     41K 
59: R46         Lines of Credit and Long-Term Liabilities (Tables)  HTML    119K 
60: R47         Share-Based Compensation (Tables)                   HTML     51K 
61: R48         Income Taxes (Tables)                               HTML     79K 
62: R49         Discontinued Operations (Tables)                    HTML     74K 
63: R50         Schedule of Business Acquisition of Tangible and    HTML     61K 
                Intangible Assets and Liabilities (Details)                      
64: R51         Schedule of Pro Forma Financial Information         HTML     33K 
                (Details)                                                        
65: R52         Organization (Details Narrative)                    HTML     98K 
66: R53         Schedule of Property Plant and Equipment (Details)  HTML     41K 
67: R54         Schedule of Computation of Diluted Net Loss Per     HTML     33K 
                Common Share as Anti-Dilutive Effect (Details)                   
68: R55         Schedule of Loss Per Share Basic and Diluted for    HTML     62K 
                Continuing Operations (Details)                                  
69: R56         Schedule of Foreign Currency Exchange Rate          HTML     44K 
                (Details)                                                        
70: R57         Schedule of Error Corrections and Prior Period      HTML     50K 
                Adjustments (Details)                                            
71: R58         Basis of Presentation and Significant Accounting    HTML     49K 
                Policies (Details Narrative)                                     
72: R59         Schedule of Segment Information (Details)           HTML     92K 
73: R60         Schedule of Revenue From Product Sales and          HTML     43K 
                Services From Its Subsidiaries (Details)                         
74: R61         Schedule of Fair Value of Assets (Details)          HTML     44K 
75: R62         Restricted Cash (Details Narrative)                 HTML     37K 
76: R63         Schedule of Trade Receivables, Net (Details)        HTML     37K 
77: R64         Summary of Prepaid and Other Current Assets         HTML     41K 
                (Details)                                                        
78: R65         Schedule of Inventory, Net (Details)                HTML     41K 
79: R66         Summary of Property and Equipment (Details)         HTML     48K 
80: R67         Property and Equipment (Details Narrative)          HTML     33K 
81: R68         Schedule of Goodwill by Segment (Details)           HTML     50K 
82: R69         Goodwill (Details Narrative)                        HTML     31K 
83: R70         Schedule of Other Assets (Details)                  HTML     38K 
84: R71         Schedule of Accrued Expenses (Details)              HTML     38K 
85: R72         Schedule of Deferred Revenue (Details)              HTML     39K 
86: R73         Schedule of Contract Assets and Liabilities         HTML     42K 
                (Details)                                                        
87: R74         Schedule of Reconciliation of Undiscounted Cash     HTML     45K 
                Flows to Operating Lease Liabilities (Details)                   
88: R75         Schedule of Lease Costs (Details)                   HTML     32K 
89: R76         Leases (Details Narrative)                          HTML     44K 
90: R77         Schedule of Lines of Credit and Liabilities         HTML     88K 
                (Details) (Parenthetical)                                        
91: R78         Schedule of Lines of Credit and Liabilities         HTML     75K 
                (Details)                                                        
92: R79         Schedule of Estimated Maturities of Long Term Debt  HTML     82K 
                (Details)                                                        
93: R80         Lines of Credit and Long-Term Liabilities (Details  HTML     87K 
                Narrative)                                                       
94: R81         Related Party Transactions (Details Narrative)      HTML     82K 
95: R82         Stockholders? Equity (Details Narrative)            HTML    120K 
96: R83         Schedule of Fair Value Stock Option Weighted        HTML     38K 
                Average Assumptions (Details)                                    
97: R84         Schedule of Stock Options Activity (Details)        HTML     65K 
98: R85         Share-Based Compensation (Details Narrative)        HTML     80K 
99: R86         Commitments and Contingencies (Details Narrative)   HTML     60K 
100: R87         Schedule of (Loss) Income Before Provision for Tax  HTML     38K  
                (Details)                                                        
101: R88         Schedule of Provision for Income Taxes (Details)    HTML     58K  
102: R89         Schedule of Effective Income Tax Rate               HTML     55K  
                Reconciliation (Details)                                         
103: R90         Schedule of Deferred Tax Assets and Liabilities     HTML     67K  
                (Details)                                                        
104: R91         Income Taxes (Details Narrative)                    HTML     46K  
105: R92         Summary of Loss on Sale (Details)                   HTML     76K  
106: R93         Schedule of Financial Statements Included Within    HTML    113K  
                Discontinued Operations (Details)                                
107: R94         Discontinued Operations (Details Narrative)         HTML     48K  
108: R95         Subsequent Events (Details Narrative)               HTML     58K  
111: XML         IDEA XML File -- Filing Summary                      XML    201K  
109: XML         XBRL Instance -- form10-k_htm                        XML   2.12M  
110: EXCEL       IDEA Workbook of Financial Report Info              XLSX    216K  
10: EX-101.CAL  XBRL Calculations -- cetx-20230930_cal               XML    300K 
11: EX-101.DEF  XBRL Definitions -- cetx-20230930_def                XML    874K 
12: EX-101.LAB  XBRL Labels -- cetx-20230930_lab                     XML   1.62M 
13: EX-101.PRE  XBRL Presentations -- cetx-20230930_pre              XML   1.25M 
 9: EX-101.SCH  XBRL Schema -- cetx-20230930                         XSD    223K 
112: JSON        XBRL Instance as JSON Data -- MetaLinks              673±   973K  
113: ZIP         XBRL Zipped Folder -- 0001493152-23-046365-xbrl      Zip    441K

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<us-gaap:NatureOfOperations contextRef="From2022-10-01to2023-09-30">
<p id="xdx_80B_eus-gaap--NatureOfOperations_zTzpI4ym9qma" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 1 – <span id="xdx_827_zhmsCvVg8mF8">ORGANIZATION</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cemtrex was incorporated in 1998, in the state of Delaware and has evolved through strategic acquisitions and internal growth into a leading multi-industry technology company. The Company has expanded in a wide range of sectors, including smart technologies, virtual and augmented realities, industrial solutions, and intelligent security systems. Unless the context requires otherwise, all references to “we”, “our”, “us”, “Company”, “registrant”, “Cemtrex” or “management” refer to Cemtrex, Inc. and its subsidiaries.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Sale of former Cemtrex Brands</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (“SAFE”) with the Company’s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, which include the brand SmartDesk, and Cemtrex XR, Inc., which include the brands Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech (formerly Cemtrex Labs), to Mr. Govil.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 22, 2022, the Company completed the above disposition for the following consideration.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cemtrex XR, Inc.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$<span id="xdx_905_eus-gaap--AssetAcquisitionConsiderationTransferred_c20221120__20221122__dei--LegalEntityAxis__custom--CemtrexXRIncMember_zXvmGqtTK4yk" title="Consideration transferred">895,000</span> comprised of:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">■</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$<span id="xdx_900_ecustom--CashPayable_c20221120__20221122__dei--LegalEntityAxis__custom--CemtrexXRIncMember_z8jbTODLKqD3" title="Cash payable">75,000</span> in cash payable at Closing; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">■</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_ecustom--RoyaltyPercentage_iI_pid_dp_c20221122__dei--LegalEntityAxis__custom--CemtrexXRIncMember_zhaLjdN5oPW1" title="Royalty percentage">5</span>% royalty of all revenues on <span id="xdx_908_ecustom--RoyaltyDescription_c20221120__20221122__dei--LegalEntityAxis__custom--CemtrexXRIncMember_zsNCyDwQAHic" title="Royalty description">the Business to be paid 90 days after the end of each calendar year for the next three years; and should the total sum of royalties due be less than $<span id="xdx_90B_eus-gaap--PaymentsForRoyalties_c20221120__20221122__dei--LegalEntityAxis__custom--CemtrexXRIncMember_zNl0yK50O1t8" title="Royalties paid">820,000</span> at the end of the three-year period, Purchaser shall be obligated to pay the difference between $<span id="xdx_90A_eus-gaap--PaymentsForRoyalties_c20221120__20221122__dei--LegalEntityAxis__custom--CemtrexXRIncMember_zcuNnXSRc7U7" title="Royalties paid">820,000</span> and the royalties paid.</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cemtrex Advanced Technologies, Inc.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$<span id="xdx_90A_ecustom--CashPayable_c20221120__20221122__dei--LegalEntityAxis__custom--CemtrexAdvancedTechnologiesIncMember_zdSNuudRlFcb" title="Cash payable">10,000</span> in cash payable at Closing; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_ecustom--RoyaltyPercentage_iI_pid_dp_c20221122__dei--LegalEntityAxis__custom--CemtrexAdvancedTechnologiesIncMember_zQiRRinzXXQ9" title="Royalty percentage">5</span>% royalty of all revenues on <span id="xdx_90B_ecustom--RoyaltyDescription_c20221120__20221122__dei--LegalEntityAxis__custom--CemtrexAdvancedTechnologiesIncMember_znzd7NuicpS7" title="Royalty description">the Business to be paid 90 days after the end of each calendar year for the next 5 years</span>; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$<span id="xdx_90D_ecustom--CommonEquity_c20221120__20221122__dei--LegalEntityAxis__custom--CemtrexAdvancedTechnologiesIncMember_ztR5lHb6Tea" title="Common equity">1,600,000</span> in SAFE (common equity) at any <span id="xdx_904_ecustom--CommonEquityDescription_c20221120__20221122__dei--LegalEntityAxis__custom--CemtrexAdvancedTechnologiesIncMember_zjjEjUFe1aqc" title="Common equity, description">subsequent fundraising or exit above $5,000,000 with a $10,000,000 cap.</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Board of Directors, excluding Saagar Govil who abstained from all voting on these agreements, approved these actions and agreements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Acquisition of Heisey Mechanical</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On July 1, 2023, the Company under AIS, completed the acquisition of a leading service contractor and steel fabricator that specializes in industrial and water treatment markets, Heisey Mechanical, Ltd. (“Heisey”) based in Columbia, Pennsylvania. The real estate of the business was purchased at fair market value on August 30, 2023, for $<span id="xdx_90A_eus-gaap--CashAcquiredFromAcquisition_c20230701__20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zztHAd8Slg7l" title="Business purchased">1,500,000</span> in a separate transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Heisey provides the water treatment industry with a variety of fabricated vessels and equipment including ASME pressure vessels, heat exchangers, mix tanks, reactors, and other specialized fabricated equipment. Additionally, the contracting team assists with installation and service of fabricated items. The company has over <span id="xdx_90E_eus-gaap--AreaOfLand_iI_usqft_c20230701__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zIP0usjQtvx2">33,000</span> square feet of manufacturing floor space in its facility and an experienced staff of fabricators, welders, and field mechanics.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The purchase price allocation presented below is still preliminary but has been developed based on an estimate of fair values of Heisey’s identifiable tangible and intangible assets acquired and liabilities assumed as of July 1, 2023. The final allocation of the purchase price will be determined within one year from the closing date of the Heisey acquisition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zVZmLKr6VCR5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consideration transferred and preliminary allocation of Heisey’s tangible and intangible assets and liabilities, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B7_z3pP6JffwM1j" style="display: none">SCHEDULE OF BUSINESS ACQUISITION OF TANGIBLE AND INTANGIBLE ASSETS AND LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 75%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_496_20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zkax1voJB8fh"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Consideration Transferred:</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 76%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><span id="xdx_901_eus-gaap--PaymentsToAcquireBusinessesGross_c20221001__20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zk0f0dSx5FB8" title="Cash">393,291</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Seller’s note</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--BusinessCombinationConsiderationTransferredOther1_c20221001__20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zSX8zAA4jCSe" title="Seller's note">240,000</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Financed amount</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_902_eus-gaap--BusinessCombinationConsiderationTransferredLiabilitiesIncurred_c20221001__20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zpIF9aOAYcb2" title="Financed amount">2,160,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total consideration transferred</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_908_eus-gaap--BusinessCombinationConsiderationTransferred1_iT_c20221001__20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_z3eYuaeEiYCi" title="Total consideration transferred">2,793,291</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Purchase Price Allocation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_zbPP8O59yr97" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">300,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets_iI_zqxejVnXIAL4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">667,259</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_z5x27FW8HOz4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Machinery and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,625,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialLiabilities_iI_zWcft5EqedC6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Contract liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(216,469</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenses_iI_zYMK5yBSa6z6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accrued expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(57,499</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--Goodwill_iI_zHjOI1edBZEi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">475,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iTI_z5C5pM6nPBQ3" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total consideration transferred</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,793,291</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zy3Ve9PgxxTa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The unaudited pro forma summary below presents the results of operations as if the Heisey acquisition occurred on October 1, 2021. Unaudited proforma adjustments for the twelve months ended September 30, 2023, includes $<span id="xdx_90B_ecustom--BusinessAcquisitionsProFormaDepreciation_c20221001__20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_z5oaRapmm833">127,800 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of depreciation expense from acquired fixed assets, $<span id="xdx_904_ecustom--BusinessAcquisitionsProFormaInterestExpense_c20221001__20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zhFjJuACa7N4">127,883 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of interest expense on the debt used in the acquisition. Unaudited proforma adjustments for the twelve months ended September 30, 2022, includes $<span id="xdx_90C_ecustom--BusinessAcquisitionsProFormaDepreciation_c20211001__20220930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zz4BdD17hz5j">255,600 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of depreciation expense from acquired fixed assets, $<span id="xdx_901_ecustom--BusinessAcquisitionsProFormaInterestExpense_c20211001__20220930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zlKgSjDJvHFc">81,140 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of interest expense on the debt used in the acquisition. The pro forma summary uses estimates and assumptions based on information available at the time. Management believes the estimates and assumptions to be reasonable; however, actual results may have differed significantly from this unaudited pro forma financial information. The unaudited pro forma information does not reflect any cost savings, operating synergies or revenue enhancements that might have been achieved from combining the operations.</span></p> <p id="xdx_89F_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zd1tqyEy6vZh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zuAs7BC9me88">SCHEDULE OF PRO FORMA FINANCIAL INFORMATION</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221001__20230930_zb2uu3GcV05a" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20211001__20220930_zCOOUpnsU54c" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="padding-bottom: 1.5pt; text-align: center">Unaudited</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the year ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--BusinessAcquisitionsProFormaRevenue_zkKqXYDMwsak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">66,274,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">53,970,595</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zl7XVzm9N4s5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,173,748</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,038,817</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_8A0_zFYGWAFz0IJ9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 30, 2023, the Company acquired a mortgage in the amount of $<span id="xdx_902_eus-gaap--BankingRegulationMortgageBankingNetWorthActual_iI_c20230830__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember__us-gaap--BankingRegulationMortgageBankingStateMandateAxis__custom--FultonBankMember_zbLbvK95H6Sb" title="Interest expense">1,200,000</span> from Fulton Bank to finance the purchase of the properties formerly owned by Heisey Mechanical Ltd. The mortgage carries interest at the Secured Overnight Financing Rate (SOFR) plus <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20230830__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember__us-gaap--BankingRegulationMortgageBankingStateMandateAxis__custom--FultonBankMember__us-gaap--VariableRateAxis__us-gaap--SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember_zEmVkhpZIkx5" title="Percentage of financing rate">2.8</span>% and matures on September 30, 2043.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Common Stock Reverse Stock Split</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 25, 2023, the company completed a <span id="xdx_908_eus-gaap--StockholdersEquityReverseStockSplit_c20230125__20230125__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPkwxLK286U" title="Reverse stock split">35:1 reverse stock split</span> on its common stock. All share and per share data have been retroactively adjusted for this reverse split.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Notice of Delisting, Extension of cure period, and Subsequent Compliance</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Series 1 Preferred Stock</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 29, 2022, the Company received a notification letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC (“Nasdaq”) notifying the Company that, because the closing bid price for the Company’s Series 1 preferred stock listed on Nasdaq was below $<span id="xdx_905_eus-gaap--SharePrice_iI_c20220729__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember_zLT6n7UEHLwl" title="Share Price">1.00</span> for 30 consecutive trading days, the Company no longer met the minimum bid price requirement for continued listing on The Nasdaq Capital Market under Nasdaq Marketplace Rule 5550(a)(2), requiring a minimum bid price of $<span id="xdx_900_eus-gaap--SharePrice_iI_c20220729__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__srt--RangeAxis__srt--MinimumMember_zRIqGQ8ZYyDb" title="Minimum share bid price">1.00</span> per share (the “Minimum Bid Price Requirement”). On January 26, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company that, it had been granted an additional 180 days or until July 24, 2023, to regain compliance with the Minimum Bid Price Requirement based on the Company meeting the continued listing requirement for market value of publicly held shares and all other applicable requirements for initial listing on the Capital Market with the exception of the bid price requirement, and the Company’s written notice of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary. On September 8, 2023, Cemtrex Inc. (the “Company”) received a letter from the Nasdaq Hearings Panel (“Panel”) informing the Company that the Panel has granted the Company a temporary exception to regain compliance with The Nasdaq Stock Market LLC’s (“Nasdaq” or the “Exchange”) Listing Rule 5555(a)(1) (the “Bid Price Rule”) by no later than January 19, 2024. The Company has announced a special meeting of Series 1 Preferred stock shareholders scheduled for December 26, 2023, to approve the reverse stock split.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Common Stock</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 24, 2022, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company that, because the closing bid price for the Company’s common stock listed on Nasdaq was below $<span id="xdx_90F_eus-gaap--SharePrice_iI_c20220124__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXEwFoywakL4" title="Share Price">1.00</span> for 30 consecutive trading days, the Company no longer met the minimum bid price requirement for continued listing on The Nasdaq Capital Market under Nasdaq Marketplace Rule 5550(a)(2), requiring a minimum bid price of $<span id="xdx_904_eus-gaap--SharePrice_iI_c20220124__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--RangeAxis__srt--MinimumMember_z3pfdPBnvEKl" title="Minimum share bid price">1.00</span> per share (the “Minimum Bid Price Requirement”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 26, 2022, the Company received a notification letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC Nasdaq notifying the Company that, it had been granted an additional 180 days or until January 23, 2023, to regain compliance with the Minimum Bid Price Requirement based on the Company meeting the continued listing requirement for market value of publicly held shares and all other applicable requirements for initial listing on the Capital Market with the exception of the bid price requirement, and the Company’s written notice of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 26, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company that it has not regained compliance with Listing Rule 5550(a)(2) and accordingly would be delisted from the Capital Market. The Company then requested and had been granted a hearing to occur on March 16, 2023, appealing this determination to a Hearings Panel (the “Panel”), pursuant to the procedures set forth in the Nasdaq Listing Rule 5800 Series.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 8, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company that it has regained compliance with Listing Rule 5550(a)(2) and is in compliance with all applicable listing standards. The Company’s common stock will continue to be listed and traded on The Nasdaq Stock Market.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Going Concern Considerations</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements of the Company have been prepared assuming the Company will continue as a going concern and in accordance with generally accepted accounting principles in the United States of America. The going concern basis of presentation assumes that the Company will continue in operation one year after the date these financial statements are issued and will be able to realize its assets and discharge its liabilities and commitments in the normal course of business. Pursuant to the requirements of the ASC 205, management must evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern for one year from the date these financial statements are issued.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This evaluation does not take into consideration the potential mitigating effect of management’s plans that have not been fully implemented or are not within control of the Company as of the date the financial statements are issued. When substantial doubt exists under this methodology, management evaluates whether the mitigating effect of its plans sufficiently alleviates substantial doubt about the Company’s ability to continue as a going concern. The mitigating effect of management’s plans, however, is only considered if both (1) it is probable that the plans will be effectively implemented within one year after the date that the financial statements are issued, and (2) it is probable that the plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has incurred substantial losses of $<span id="xdx_905_eus-gaap--NetIncomeLoss_iN_di_c20221001__20230930_zg2rtqDOvyAd" title="Net loss">9,196,875</span> and $<span id="xdx_908_eus-gaap--NetIncomeLoss_iN_di_c20211001__20220930_zTUWMP2U2Ied" title="Net loss">13,020,958</span> for fiscal years 2023 and 2022, respectively, and has debt obligations over the next fiscal year of $<span id="xdx_90F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930_zDrpypv1NIo" title="Debt obligations">14,507,711</span> and working capital of $<span id="xdx_902_ecustom--WorkingCapital_iI_c20230930_zGwqJvsblPP3" title="Working capital">1,948,923</span>, that raise substantial doubt with respect to the Company’s ability to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While the Company’s working capital and current debt indicate a substantial doubt regarding the Company’s ability to continue as a going concern, the Company has historically, from time to time, satisfied and may continue to satisfy certain short-term liabilities through the issuance of common stock, thus reducing our cash requirement to meet our operating needs. Additionally, the Company has recently sold unprofitable brands, reducing the cash required to maintain those brands, implemented a new pricing model on our Vicon brand which has improved margins on those products, has refinanced some debt to provide the Company with additional capital when needed, has effected a reverse stock split on our common stock to remain trading on the Nasdaq Capital Markets, and improve our ability to raise capital through equity offerings and reduce the number of shares the Company may use to satisfy debt. In the event additional capital is raised through equity offerings and/or debt is satisfied with equity, it may have a dilutive effect on our existing stockholders. While the Company believes these plans are sufficient to meet the capital demands of our current operations for at least the next twelve months, the is no guarantee that we will succeed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Overall, there is no guarantee that cash flow from our existing or future operations and any external capital that we may be able to raise will be sufficient to meet our working capital needs. The Company currently do not have adequate cash to meet our short or long-term needs. The consolidated financial statements do not include any adjustments relating to this uncertainty.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Settlement with the Securities and Exchange Commission</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 30, 2022, acting pursuant to an offer of settlement submitted by the Company, the U.S. Securities and Exchange Commission (“SEC”) issued an order pursuant to Section 8A of the Securities Act, directing the Company to cease and desist from committing or causing any violations and any future violations of Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder (the “SEC Order”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The SEC Order also directed Mr. Saagar Govil to cease and desist from committing or causing any violations and any future violations of Section 17(a)(3) of the Securities Act.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The SEC found that, as a result of its conduct, which was neither admitted nor denied, the Company violated Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, which prohibit fraudulent conduct in the offer or sale of securities and in connection with the purchase or sale of securities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The SEC also found that, as a result of his conduct, which was neither admitted nor denied, Mr. Govil violated Section 17(a)(3) of the Securities Act, which makes it illegal to engage in any transaction, practice, or course of business which operates or would operate as a fraud or deceit upon the purchaser.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition to the above cease and desists, the Company undertook to not publicly announce that it has partnered with another company or that another company has become a customer of the Company without providing prior written notice, including a copy of the announcement text, to the businessperson at the other company responsible for that company’s relationship with the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also, the Company received a civil monetary penalty of two million two hundred thousand dollars ($<span id="xdx_90D_ecustom--CivilMonetaryPenalty_c20221001__20230930_zrcSQ3mZ9E1a" title="Civil monetary penalty">2,200,000</span>) in the aggregate that was paid to the SEC. Mr. Govil also received a civil monetary penalty of three hundred and fifty thousand dollars ($<span id="xdx_902_ecustom--CivilMonetaryPenalty_c20211001__20220930__srt--TitleOfIndividualAxis__custom--MrGovilMember_zqFgJExPFtpk" title="Civil monetary penalty">350,000</span>) in the aggregate that was paid to the SEC. The Company and Mr. Govil have remitted the payments as of September 30, 2022. The Company’s penalty is presented on the Consolidated Statement of Operations under the heading “Other Income, net”. The SEC Order can be accessed at www.sec.gov.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
</us-gaap:NatureOfOperations>
<us-gaap:AssetAcquisitionConsiderationTransferred contextRef="From2022-11-202022-11-22_custom_CemtrexXRIncMember" decimals="0" unitRef="USD"> 895000 </us-gaap:AssetAcquisitionConsiderationTransferred>
<CETX:CashPayable contextRef="From2022-11-202022-11-22_custom_CemtrexXRIncMember" decimals="0" unitRef="USD"> 75000 </CETX:CashPayable>
<CETX:RoyaltyPercentage contextRef="AsOf2022-11-22_custom_CemtrexXRIncMember" decimals="INF" unitRef="Pure"> 0.05 </CETX:RoyaltyPercentage>
<CETX:RoyaltyDescription contextRef="From2022-11-202022-11-22_custom_CemtrexXRIncMember"> the Business to be paid 90 days after the end of each calendar year for the next three years; and should the total sum of royalties due be less than $820,000 at the end of the three-year period, Purchaser shall be obligated to pay the difference between $820,000 and the royalties paid. </CETX:RoyaltyDescription>
<us-gaap:PaymentsForRoyalties contextRef="From2022-11-202022-11-22_custom_CemtrexXRIncMember" decimals="0" unitRef="USD"> 820000 </us-gaap:PaymentsForRoyalties>
<us-gaap:PaymentsForRoyalties contextRef="From2022-11-202022-11-22_custom_CemtrexXRIncMember" decimals="0" unitRef="USD"> 820000 </us-gaap:PaymentsForRoyalties>
<CETX:CashPayable contextRef="From2022-11-202022-11-22_custom_CemtrexAdvancedTechnologiesIncMember" decimals="0" unitRef="USD"> 10000 </CETX:CashPayable>
<CETX:RoyaltyPercentage contextRef="AsOf2022-11-22_custom_CemtrexAdvancedTechnologiesIncMember" decimals="INF" unitRef="Pure"> 0.05 </CETX:RoyaltyPercentage>
<CETX:RoyaltyDescription contextRef="From2022-11-202022-11-22_custom_CemtrexAdvancedTechnologiesIncMember"> the Business to be paid 90 days after the end of each calendar year for the next 5 years </CETX:RoyaltyDescription>
<CETX:CommonEquity contextRef="From2022-11-202022-11-22_custom_CemtrexAdvancedTechnologiesIncMember" decimals="0" unitRef="USD"> 1600000 </CETX:CommonEquity>
<CETX:CommonEquityDescription contextRef="From2022-11-202022-11-22_custom_CemtrexAdvancedTechnologiesIncMember"> subsequent fundraising or exit above $5,000,000 with a $10,000,000 cap. </CETX:CommonEquityDescription>
<us-gaap:CashAcquiredFromAcquisition contextRef="From2023-07-012023-07-01_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 1500000 </us-gaap:CashAcquiredFromAcquisition>
<us-gaap:AreaOfLand contextRef="AsOf2023-07-01_custom_HeiseyMechanicalLtdMember" decimals="INF" unitRef="sqft"> 33000 </us-gaap:AreaOfLand>
<us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_893_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zVZmLKr6VCR5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consideration transferred and preliminary allocation of Heisey’s tangible and intangible assets and liabilities, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B7_z3pP6JffwM1j" style="display: none">SCHEDULE OF BUSINESS ACQUISITION OF TANGIBLE AND INTANGIBLE ASSETS AND LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 75%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_496_20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zkax1voJB8fh"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Consideration Transferred:</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 76%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><span id="xdx_901_eus-gaap--PaymentsToAcquireBusinessesGross_c20221001__20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zk0f0dSx5FB8" title="Cash">393,291</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Seller’s note</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--BusinessCombinationConsiderationTransferredOther1_c20221001__20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zSX8zAA4jCSe" title="Seller's note">240,000</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Financed amount</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_902_eus-gaap--BusinessCombinationConsiderationTransferredLiabilitiesIncurred_c20221001__20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_zpIF9aOAYcb2" title="Financed amount">2,160,000</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total consideration transferred</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span id="xdx_908_eus-gaap--BusinessCombinationConsiderationTransferred1_iT_c20221001__20230930__us-gaap--BusinessAcquisitionAxis__custom--HeiseyMechanicalLtdMember_z3eYuaeEiYCi" title="Total consideration transferred">2,793,291</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Purchase Price Allocation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_zbPP8O59yr97" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">300,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets_iI_zqxejVnXIAL4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">667,259</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment_iI_z5x27FW8HOz4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Machinery and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,625,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialLiabilities_iI_zWcft5EqedC6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Contract liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(216,469</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenses_iI_zYMK5yBSa6z6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accrued expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(57,499</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--Goodwill_iI_zHjOI1edBZEi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">475,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iTI_z5C5pM6nPBQ3" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total consideration transferred</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,793,291</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock>
<us-gaap:PaymentsToAcquireBusinessesGross contextRef="From2022-10-012023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 393291 </us-gaap:PaymentsToAcquireBusinessesGross>
<us-gaap:BusinessCombinationConsiderationTransferredOther1 contextRef="From2022-10-012023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 240000 </us-gaap:BusinessCombinationConsiderationTransferredOther1>
<us-gaap:BusinessCombinationConsiderationTransferredLiabilitiesIncurred contextRef="From2022-10-012023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 2160000 </us-gaap:BusinessCombinationConsiderationTransferredLiabilitiesIncurred>
<us-gaap:BusinessCombinationConsiderationTransferred1 contextRef="From2022-10-012023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 2793291 </us-gaap:BusinessCombinationConsiderationTransferred1>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory contextRef="AsOf2023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 300000 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets contextRef="AsOf2023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 667259 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment contextRef="AsOf2023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 1625000 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialLiabilities contextRef="AsOf2023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> -216469 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialLiabilities>
<CETX:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenses contextRef="AsOf2023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> -57499 </CETX:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAccruedExpenses>
<us-gaap:Goodwill contextRef="AsOf2023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 475000 </us-gaap:Goodwill>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet contextRef="AsOf2023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 2793291 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet>
<CETX:BusinessAcquisitionsProFormaDepreciation contextRef="From2022-10-012023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 127800 </CETX:BusinessAcquisitionsProFormaDepreciation>
<CETX:BusinessAcquisitionsProFormaInterestExpense contextRef="From2022-10-012023-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 127883 </CETX:BusinessAcquisitionsProFormaInterestExpense>
<CETX:BusinessAcquisitionsProFormaDepreciation contextRef="From2021-10-012022-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 255600 </CETX:BusinessAcquisitionsProFormaDepreciation>
<CETX:BusinessAcquisitionsProFormaInterestExpense contextRef="From2021-10-012022-09-30_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 81140 </CETX:BusinessAcquisitionsProFormaInterestExpense>
<us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_89F_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zd1tqyEy6vZh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zuAs7BC9me88">SCHEDULE OF PRO FORMA FINANCIAL INFORMATION</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221001__20230930_zb2uu3GcV05a" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20211001__20220930_zCOOUpnsU54c" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="padding-bottom: 1.5pt; text-align: center">Unaudited</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the year ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--BusinessAcquisitionsProFormaRevenue_zkKqXYDMwsak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">66,274,838</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">53,970,595</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zl7XVzm9N4s5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,173,748</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,038,817</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>
</us-gaap:BusinessAcquisitionProFormaInformationTextBlock>
<us-gaap:BusinessAcquisitionsProFormaRevenue contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 66274838 </us-gaap:BusinessAcquisitionsProFormaRevenue>
<us-gaap:BusinessAcquisitionsProFormaRevenue contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 53970595 </us-gaap:BusinessAcquisitionsProFormaRevenue>
<us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -9173748 </us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
<us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -13038817 </us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss>
<us-gaap:BankingRegulationMortgageBankingNetWorthActual contextRef="AsOf2023-08-30_custom_HeiseyMechanicalLtdMember_custom_FultonBankMember" decimals="0" unitRef="USD"> 1200000 </us-gaap:BankingRegulationMortgageBankingNetWorthActual>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2023-08-30_custom_HeiseyMechanicalLtdMember_custom_FultonBankMember_us-gaap_SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember" decimals="INF" unitRef="Pure"> 0.028 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<us-gaap:StockholdersEquityReverseStockSplit contextRef="From2023-01-252023-01-25_us-gaap_CommonStockMember"> 35:1 reverse stock split </us-gaap:StockholdersEquityReverseStockSplit>
<us-gaap:SharePrice contextRef="AsOf2022-07-29_us-gaap_PreferredStockMember" decimals="INF" unitRef="USDPShares"> 1.00 </us-gaap:SharePrice>
<us-gaap:SharePrice contextRef="AsOf2022-07-29_us-gaap_PreferredStockMember_srt_MinimumMember" decimals="INF" unitRef="USDPShares"> 1.00 </us-gaap:SharePrice>
<us-gaap:SharePrice contextRef="AsOf2022-01-24_us-gaap_CommonStockMember" decimals="INF" unitRef="USDPShares"> 1.00 </us-gaap:SharePrice>
<us-gaap:SharePrice contextRef="AsOf2022-01-24_us-gaap_CommonStockMember_srt_MinimumMember" decimals="INF" unitRef="USDPShares"> 1.00 </us-gaap:SharePrice>
<us-gaap:NetIncomeLoss contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -9196875 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -13020958 </us-gaap:NetIncomeLoss>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 14507711 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<CETX:WorkingCapital contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1948923 </CETX:WorkingCapital>
<CETX:CivilMonetaryPenalty contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 2200000 </CETX:CivilMonetaryPenalty>
<CETX:CivilMonetaryPenalty contextRef="From2021-10-012022-09-30_custom_MrGovilMember" decimals="0" unitRef="USD"> 350000 </CETX:CivilMonetaryPenalty>
<us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_809_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zXL8AqFGoWj1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 2 – <span id="xdx_82F_zWPiq3vO1bW1">BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zU8iiNmhzWob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_z9GxMWGr8Fj7">Basis of Presentation</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--FiscalPeriod_zR4KwWsBjXL9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86A_zCJhJZwjXAM5">Fiscal Year-End</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company elected September 30 as its fiscal year-end date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--UseOfEstimates_zLkb0AOvwS33" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_zeooikNcPYic">Use of Estimates</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Such estimates include, but are not limited to, provisions for doubtful trade receivables, net realizable value of inventory, warranty obligations, income tax accruals, deferred tax valuation and assessments of the recoverability of the Company’s long-lived assets. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--ConsolidationPolicyTextBlock_z1xHLxqgCxuk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zeU2YXlFhzDi">Principles of Consolidation</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, Cemtrex Technologies Pvt. Ltd., and Advanced Industrial Services, Inc. and the Company’s majority owned subsidiary Vicon Industries, Inc. and its subsidiary, Vicon Systems, Ltd. All inter-company balances and transactions have been eliminated in consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zLCeXKGwDkda" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zeEfmDqYZv9h">Carrying Value, Recoverability and Impairment of Long-Lived Assets</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s long-lived assets, which include property and equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. When long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impairment charges, if any, is included in operating expenses in the accompanying consolidated statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zqdfGysG3ola" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_zLfhfkwbImH6">Cash Equivalents</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eus-gaap--ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_zGp8fXvp7qh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86E_zhTYR6PdwaQ9">Trade Receivables and Allowance for doubtful accounts</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables are recorded at the invoiced amount, net of an allowance for doubtful accounts. The Company performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions that may affect a client’s ability to pay.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Account balances are charged against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company determines when receivables are past due or delinquent based on how recently payments have been received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company reserved $<span id="xdx_90A_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20230930_z0c1904wQbdi" title="Allowance for doubtful accounts">234,924</span> and $<span id="xdx_900_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20220930_zwxA3ZiiR8Il" title="Allowance for doubtful accounts">249,439</span> within its allowance for doubtful accounts at September 30, 2023, and 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company does <span id="xdx_90C_eus-gaap--OffBalanceSheetCreditLossLiability_iI_do_c20230930_zCBJjuoRmKb6" title="Off balance sheet credit exposure"><span id="xdx_90B_eus-gaap--OffBalanceSheetCreditLossLiability_iI_do_c20220930_zAlNoBNXcYvc" title="Off balance sheet credit exposure">no</span></span>t have any off-balance-sheet credit exposure to its customers at September 30, 2023, or 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_ecustom--InventoryAndCostOfGoodsSoldPolicyTextBlock_zq0cNovFCiHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_868_zlgmsnEy80Vc">Inventory and Cost of Goods Sold</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company values inventory, consisting of finished goods, at the lower of cost or net realizable value. Cost is determined on the average cost method. The Company reduces inventory for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its estimated market value. Factors utilized in the determination of estimated market value include (i) current sales data and historical return rates, (ii) estimates of future demand, and (iii) competitive pricing pressures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company classifies inventory markdowns in the income statement as a component of cost of goods sold. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There was $<span id="xdx_909_eus-gaap--InventoryWriteDown_pp0p0_c20221001__20230930_zfH7BUNKrSQi" title="Inventory obsolescence reserve">618,021</span> and $<span id="xdx_90C_eus-gaap--InventoryWriteDown_pp0p0_c20211001__20220930_zUDOZ3z36zXi" title="Inventory obsolescence reserve">1,088,377</span> in inventory obsolescence reserve at September 30, 2023, and 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zyUdpkvArU2i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_zSjmWuirOMMl">Property and Equipment</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation of property and equipment is computed by the straight-line method over the estimated useful lives of the respective assets, shown in the table below;</span></p> <p id="xdx_891_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLivesTableTextBlock_zj3DIGkoLScl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zRJJbxvbpWY6" style="display: none">SCHEDULE OF PROPERTY PLANT AND EQUIPMENT</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center">Estimated Useful Life</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">(Years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Building</td><td style="width: 2%"> </td> <td style="width: 20%; text-align: center"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_z6ANDoR76b93">30</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and office equipment</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_zjTEbK8D5l7d">3</span>-<span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zKxuI0VCFoT2">5</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer software</td><td> </td> <td style="text-align: center"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zz301dysoOEj">7</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Machinery and equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zYu9UMYaloA3">7</span></td></tr> </table> <p id="xdx_8A7_z27h8gdDrVBl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zxJKuK5uDls8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_zhvf1myHv5Y">Goodwill</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill is tested for impairment annually as of September 30. If circumstances change during interim periods between annual tests that would more likely than not reduce the fair value of a reporting unit below its carrying value, the Company will test goodwill for impairment. Factors that would necessitate an interim goodwill impairment assessment include prolonged negative industry or economic trends, or significant under-performance relative to expected, historical or projected future operating results. Management uses judgment to determine whether to use a qualitative analysis or a quantitative fair value measurement for its goodwill impairment testing. The Company’s fair value measurement approach combines the income and market valuation techniques for each of the Company’s reporting units that carry goodwill. These valuation techniques use estimates and assumptions including, but not limited to, the determination of appropriate market comparable, projected future cash flows (including timing and profitability), discount rate reflecting the risk inherent in future cash flows, perpetual growth rate, and projected future economic and market conditions. As permitted, if the reporting unit fails the impairment test, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standard Update (“ASU”) removing step two from the goodwill impairment test. If a reporting unit fails the quantitative impairment test, impairment expense is immediately recorded as the difference between the reporting unit’s fair value and carrying value. The Company adopted this standard effective October 1, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended September 30, 2023, <span id="xdx_907_eus-gaap--GoodwillImpairmentLoss_pdp0_dxL_c20221001__20230930_zjQ2yLXXYWhd" title="Impairment of goodwill::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0983">no</span></span> impairment of the Company’s goodwill was recorded and for the year ended September 30,2022, an impairment of the Company’s goodwill of $<span id="xdx_903_eus-gaap--GoodwillImpairmentLoss_c20211001__20220930_zQpJHG82RTik" title="Impairment of goodwill">3,316,000</span> was recorded.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p id="xdx_84F_eus-gaap--InvestmentPolicyTextBlock_zNbEQiZ9nWa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_znNzsa1sEJjg">Strategic Investment</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 13, 2020, and January 19, 2022, Cemtrex made $<span id="xdx_90F_eus-gaap--EquityMethodInvestmentUnderlyingEquityInNetAssets_iI_c20201113__dei--LegalEntityAxis__custom--MasterpieceVRMember_zjKod6aKhfkc" title="Payment for investment"><span id="xdx_907_eus-gaap--EquityMethodInvestmentUnderlyingEquityInNetAssets_iI_c20220119__dei--LegalEntityAxis__custom--MasterpieceVRMember_zpJS5s1Gq1c9" title="Payment for investment">500,000</span></span> investments and on July 18, 2023, and October 5, 2023, made additional $<span id="xdx_90E_eus-gaap--EquityMethodInvestmentUnderlyingEquityInNetAssets_iI_c20230718__dei--LegalEntityAxis__custom--MasterpieceVRMember_zDKDm0yCmqib" title="Payment for investment"><span id="xdx_905_eus-gaap--EquityMethodInvestmentUnderlyingEquityInNetAssets_iI_c20231005__dei--LegalEntityAxis__custom--MasterpieceVRMember_zcuRBxs1bcZc" title="Payment for investment">100,000</span></span> investments via a simple agreement for future equity (“SAFE”) in MasterpieceVR. The SAFE provides that the Company will automatically receive shares of the entity based on the conversion rate of future equity rounds up to a valuation cap, as defined. MasterpieceVR is a software company that is developing software for content creation using virtual reality. The investment is included in other assets in the accompanying consolidated balance sheet and the Company accounts for this investment and recorded at cost. No impairment has been recorded for the period ended September 30, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p id="xdx_841_eus-gaap--LesseeLeasesPolicyTextBlock_zWE6FqB4UoQ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zSu1hzVz5aC4">Leases</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 1, 2019, the Company adopted ASU 2016-02 (Topic 842), “Leases”. ASU 2016-02 requires that a lessee recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors may use the effective date method and elected certain practical expedients allowing the Company not to reassess:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether expired or existing contracts contain leases under the new definition of a lease;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">lease classification for expired or existing leases; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether previously capitalized initial direct costs would qualify for capitalization under Topic 842.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company also made the accounting policy decision not to recognize lease assets and liabilities for leases with a term of 12 months or less.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_ecustom--RelatedPartiesPolicyTextBlock_zjKXdiuCYRth" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zv1K6oqmBSki">Related Parties</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved b. description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--CommitmentsAndContingenciesPolicyTextBlock_zzurAhI49Bvg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zZ6vtSgg6oVf">Commitment and Contingencies</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company follows topic Accounting Standards Codification (“ASC”) Topic 450-20, <i>Contingencies</i>, to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--RevenueRecognitionPolicyTextBlock_zPGfy4171fBl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_865_zEZvABVNSNFg">Revenue Recognition</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 1, 2018, the Company adopted ASU 2014-09, <i>Revenue from Contracts with Customers</i> (Topic 606), using the modified retrospective transition method. Under the guidance of the standard, revenue represents the amount received or receivable for goods and services supplied by the Company to its customers. Company recognizes revenue at the time a good or service is transferred to a customer and the customer obtains control of that good or receives the service performed. Most of the Company’s sales arrangements with customers in the Security segment are short-term in nature involving single performance obligations related to the delivery of goods or repair of equipment and generally provide for transfer of control at the time of shipment to the customer. The Company generally permits returns of product or repaired equipment due to defects; however, returns are historically insignificant. Billing terms vary by customer and product but generally do not exceed 90 days.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with the authoritative guidance issued by the FASB on revenue recognition, the Company recognizes revenue from cost reimbursable contracts based on the services provided, typically represented by man-hours worked, and is measured by reference to agreed charge-out rates or to the estimated total contract revenue. Revenue from long-term fixed price contracts is recognized using the percentage-of-completion method, measured by reference to physical completion or the ratio of costs incurred to total estimated contract costs. If the outcome of a contract cannot be estimated reliably, as may be the case in the initial stages of completion of the contract, revenue is recognized only to the extent of the costs incurred that are expected to be recoverable. If a contract is expected to be loss-making, the expected amount of the loss is recognized immediately in the income statement. Revenue from short-term contracts is recognized when delivery has occurred, and collection of the resulting receivable is deemed probable. Timing of revenue recognition may differ from the timing of invoicing to customers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company records a liability when receiving cash in advance of delivering goods or services to the customer. This liability is reversed against the receivable recognized when those goods or services are delivered. The amounts were $<span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_c20230930_zLG9cbqdfSPa" title="Deferred revenue">2,311,334</span>, and $<span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_c20220930_zhmmPCltabN4" title="Deferred revenue">1,788,507</span>, as of September 30, 2023, 2022 respectively, recorded at Deferred revenue. Additionally, the company recorded Deposits from customers of $<span id="xdx_901_eus-gaap--Deposits_iI_c20230930_zNcdeVMQTJmd" title="Deposits">57,434</span>, and $<span id="xdx_90B_eus-gaap--Deposits_iI_c20220930_zFZgoFItI1Oa" title="Deposits">73,144</span>, as of September 30, 2023, and 2022 respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zYeb11IP5lJ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zrQFUN99pIhj">Contracts</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s industrial services segment’s revenue is derived from contracts with customers. These contracts fall into two categories, “Fixed Price” and “Time and Material Price” contracts. The Company determines the appropriate accounting treatment for each contract at its inception. Generally, contracts have a period from six months to two years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for a contract when: (i) it has approval and commitment from both parties, (ii) the rights of the parties are identified, (iii) payment terms are identified, (iv) the contract has commercial substance, and (v) collectability of consideration is probable. The Company considers the start of a project to be when the above criteria have been met and it has written authorization from the customer to proceed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed price contracts</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s revenue from fixed price contracts is recognized on the percentage-of-completion method, measured by the percentage of costs incurred to estimated total costs for each contract. When the job is started and in process, all actual costs incurred (labor and materials) are processed and reconciled at month end. The percentage of completion and revenue earned is calculated at month end. Billings are created based on contract criteria agreed upon and reconciled to determine if any costs in excess of billing or billings in excess of costs exist. Changes in job performance, job conditions, estimated contract costs and profitability, and final contract settlements may result in revisions to costs and income. The effects of these revisions are recognized in the period in which the revisions are determined. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. This measurement and comparison process requires updates to the estimate of total costs to complete the contract, and these updates may include subjective assessments and judgments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Time and material price contracts</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from time and material price contracts is recognized based on costs incurred and projected markup on costs. Revenue from these contracts will vary based on actual labor, materials and overhead costs charged to the job and the negotiated billing rates. Contracts are initiated by customers or through bids if with a municipality. Any materials used and time spent within the shop on the job is assigned to the appropriate job and reconciliated monthly. Management bills the customer and records the revenue earned from contract. Depending on the contract terms, billings could be based on certain milestones stipulated in the contract. If this is the case, unbilled revenue is recorded at month end based on time and materials incurred and markup.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock_z968HpEpxZTe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_863_zOhN723vBsPf">Performance Obligations</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Generally, the Company’s contracts contain one performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account. The Company’s performance of the contracts with customers typically provides a significant service of integrating a complex set of tasks and components into a single project or capability (even if that single project results in the delivery of multiple units), and as such, the entire contract and/or purchase order is accounted for as one performance obligation. The transaction price is allocated to the performance obligation and recognized as revenue when, or as, the performance obligation is satisfied with the continuous transfer of control to the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less commonly, a contract may be considered to have multiple performance obligations even when they are part of a single contract. For contracts with multiple performance obligations, the Company allocates the transaction price to each performance obligation using the best estimate of the standalone selling price of each distinct good or service in the contract.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes revenue over time for the majority of the services it performs as (i) control continuously transfers to the customer as work progresses at a project location controlled by the customer and (ii) the Company has the right to bill the customer as costs are incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_ecustom--WarrantiesPolicyTextBlock_zjCCguhmq2Ni" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86B_zmw8vLqn7wwf">Warranties</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company provides for the estimated cost of product warranties at the time revenue is recognized. While the Company engages in product quality programs and processes, including monitoring and evaluating the quality of its component suppliers, its warranty obligation is affected by product failure rates, material usage and service delivery costs incurred in correcting a product failure. Should actual product failure rates, material usage or service delivery costs differ from its estimates, revisions to the estimated warranty liability may be required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_eus-gaap--IncomeTaxPolicyTextBlock_z09kNwKsiLH3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86F_zD2jfiwvLlua">Income Tax Provision</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for income taxes under ASC 740-10, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Consolidated Statements of Operations and Comprehensive Income in the period that includes the enactment date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carrybacks and carryforwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions including the United States, India, and The United Kingdom, and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--IncomeTaxUncertaintiesPolicy_zfbpNyZxOL08" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_861_zMv8sgnbEpU9">Uncertain Tax Positions</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended September 30, 2023, and 2022, the Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits. The Company will record any interest and/or penalties arising from uncertain tax provisions when they are likely to occur and reasonably estimable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty (50) percent likelihood of being realized upon ultimate settlement. The Company will accrue interest and penalties on income taxes when there is a likelihood that they will occur and can be reasonably estimated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p id="xdx_843_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zEdZOS4ZKMi6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_zn1cIxGsBbk9">Accounting for Share-Based Compensation</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company follows ASC 718 (“Share-Based Payment”), which requires that all share-based payments to employees, including stock options, stock appreciation rights (SARs) and common stock share awards, be recognized as compensation expense in the consolidated financial statements based on their fair values and over the requisite service period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value for options granted was determined at the date of grant using a Black-Scholes valuation model and the straight-line attribution approach using the following weighted average assumptions: The risk-free interest rate used in the Black-Scholes valuation method is based on the implied yield currently available in U.S. Treasury securities at maturity with an equivalent term. Other than a one-time dividend paid in fiscal year 2017, the Company never declared or paid any cash dividends and does not currently expect to do so in the future. Expected volatility is based on the annualized daily historical volatility of the Company’s stock over a representative period. The weighted-average expected life represents the period over which stock-based awards are expected to be outstanding and was determined based on a number of factors, including historical weighted average and projected holding periods for the remaining unexercised shares, the contractual terms of the Company’s stock-based awards, vesting schedules and expectations of future employee behavior.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_eus-gaap--EarningsPerSharePolicyTextBlock_zU667QzXnhCe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_z1IOp5RF3Vj7">Net Income (Loss) per Common Share</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic net income (loss) per common share is computed by dividing net income (loss) less the fair market value of dividends declared by the weighted average number of shares of common stock outstanding during the period. Diluted net income per common share is computed by dividing net income less the fair market value of dividends declared by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. As of September 30, 2023, and 2022, the following items were excluded from the computation of diluted net loss per common share as their effect is anti-dilutive:</span></p> <p id="xdx_899_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z02YL6Ccl2J1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zjWRq1zNdTWd" style="display: none">SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER COMMON SHARE AS ANTI-DILUTIVE EFFECT</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">For the years ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zBTkc7c6mkC6" style="width: 16%; text-align: right" title="Net loss per common share anti-dilutive effect">28,796</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20211001__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zTK0gaI8OFr6" style="width: 16%; text-align: right" title="Net loss per common share anti-dilutive effect">34,579</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zB0L0sbhGZff" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p> <p id="xdx_89F_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zdVWIjuTOEd4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">For the years ended September 30, 2023, and 2022 loss per share basic and diluted for continuing operations are calculated as follows;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span id="xdx_8B6_zrNy8vtErWQ8" style="display: none">SCHEDULE OF LOSS PER SHARE BASIC AND DILUTED FOR CONTINUING OPERATIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_491_20221001__20230930_zYSup0FVV5ec" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_498_20211001__20220930_z6cKrTgdBL5b" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 30,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_maNILFCz9wC_zbUHYHfG20hd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss from Continuing operations</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6,395,385</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,617,735</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_404_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_msNILFCz9wC_zWKjEtyvw2x" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less loss in noncontrolling interest</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(36,563</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(271,284</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40D_eus-gaap--DividendsPreferredStockStock_msNILFCz9wC_zV8WgB1u8c2f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preferred stock dividends</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">322,916</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">175,755</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_iT_mtNILFCz9wC_zmRHJUDUb6Wj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss applicable to common shareholders</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6,681,738</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,522,206</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted Average Number of Shares-Basic & Diluted</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20221001__20230930_zWQUJZmfSLE5" title="Weighted Average Number of Shares - Basic"><span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20221001__20230930_z9uOyB95jpQ6" title="Weighted Average Number of Shares - Diluted">870,121</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20211001__20220930_zz2QB02oTHwe" title="Weighted Average Number of Shares - Basic"><span id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20211001__20220930_zmMAEsBEmO0e" title="Weighted Average Number of Shares - Diluted">709,488</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss per share - Basic & Diluted - Continuing Operations</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20221001__20230930_zylTb30XCLK4" title="Continuing Operations Loss per share - Diluted"><span id="xdx_905_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20221001__20230930_zZ3btkKHsuRh" title="Continuing Operations Loss per share - Basic">(7.68</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20211001__20220930_zrhGTJGjBYvj" title="Continuing Operations Loss per share - Basic"><span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20211001__20220930_zGA0vVicTA8d" title="Continuing Operations Loss per share - Diluted">(14.83</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p id="xdx_8AE_zGJUhGyxl9D9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z6bvlNYXrVve" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_862_zewkIHu00Rte">Foreign Currency Translation Gain and Comprehensive Income (Loss)</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">In countries in which the Company operates, and the functional currency is other than the U.S. dollar, assets and liabilities are translated using published exchange rates in effect at the consolidated balance sheet date. Revenues and expenses and cash flows are translated using an approximate weighted average exchange rate for the period. Resulting translation adjustments are recorded as a component of accumulated other comprehensive income on the accompanying consolidated balance sheet. For the years ending September 30, 2023, and September 30, 2022, comprehensive loss includes a gain of $<span id="xdx_906_ecustom--OtherComprehensiveIncomeLoss_c20221001__20230930_zLkonoeOrrx5" title="Other comprehensive loss">699,181</span> and a loss of $<span id="xdx_90D_ecustom--OtherComprehensiveIncomeLoss_c20211001__20220930_zrphmcNQC7s8" title="Other comprehensive loss">518,927</span>, respectively, which were entirely from foreign currency translation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zKlFohfgcFqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of and for the year ended September 30, 2023, and 2022, the Company used the following exchange rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zVy3QV6vB0pk" style="display: none">SCHEDULE OF FOREIGN CURRENCY EXCHANGE RATE</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Currency</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exchange rate at September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Approximate weighted average exchange rate For the year ended September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exchange rate at September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Approximate weighted average exchange rate For the year ended September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Indian Rupee</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20220930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_zlqx2hEfLkC2" style="width: 12%; text-align: right" title="Exchange rate">0.012</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20220930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_zaBJWMZPdPgk" style="width: 12%; text-align: right" title="Approximate weighted average exchange rate">0.013</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20230930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_zmrd8e5VRYS6" style="width: 12%; text-align: right" title="Exchange rate">0.012</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20230930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_z3jxPmKaVIka" style="width: 12%; text-align: right" title="Approximate weighted average exchange rate">0.012</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Great Britain Pound</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20220930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zoN8DFTDRxa5" style="text-align: right" title="Exchange rate">1.113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20220930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zcudp6AxznK6" style="text-align: right" title="Approximate weighted average exchange rate">1.281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20230930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zgOBQIKRZ2Y6" style="text-align: right" title="Exchange rate">1.220</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20230930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zC0FuXMXTI6c" style="text-align: right" title="Approximate weighted average exchange rate">1.226</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A2_zm0nsaiJ0I1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zkn5w7LNpO0c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_867_zhuiikqDHrB4">Reclassifications</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain reclassifications have been made to prior period amounts to conform to the current period presentation. This had no effect on the Company’s statement of operations or retained earnings. The reclassifications center around the reclassification of the assets and liabilities of the Company’s discontinued operations now under the headings “Assets of discontinued operations” and “Liabilities of discontinued operations” on the Company’s Consolidated Balance Sheet and the operational results of the discontinued operations under the heading of “Loss from discontinued operations, net of tax” on the Company’s Consolidated Statement of Operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_ecustom--CorrectionOfAnImmaterialErrorInPreviouslyIssuedFinancialStatementsPolicyTextBlock_zfFYbsY9oTG8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_862_zzaIv9krPYdg">Correction of an Immaterial Error in Previously Issued Financial Statements</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Subsequent to the issuance of our financial statements for the year ended September 30, 2022, an immaterial error was identified and has been corrected in our historical information related to the calculation of earnings per share. The original calculation did not take into account the fair value of the Series 1 Preferred Stock dividends declared during the period. Additionally, as discussed above the amount of earnings per share for discontinued operations was not presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"> </p> <p id="xdx_89B_eus-gaap--ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock_zWczEYvZcpn8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">The effects of the correction to the individual effected line items in our Consolidated Statement of Operations are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span id="xdx_8B3_z2U6MDu3OYI1" style="display: none">SCHEDULE OF ERROR CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As previously reported</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corrections</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As corrected</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Loss per share - Basic & Diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left">Continuing Operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90D_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zb0O8JcfSiq" title="Continuing Operations Loss per share - Basic"><span id="xdx_907_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMGGauQVmuDd" title="Continuing Operations Loss per share - Diluted">(18.35</span></span></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zadAgw1HuSyf" title="Continuing Operations Loss per share - Basic"><span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zywzmYPhe0s5" title="Continuing Operations Loss per share - Diluted">3.52</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90E_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20211001__20220930_zYsDpFUzZsEh" title="Continuing Operations Loss per share - Basic"><span id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20211001__20220930_zeUBrmVGHB7k" title="Continuing Operations Loss per share - Diluted">(14.83</span></span></td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Discontinued Operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zAlPcsQeIGOd" title="Discontinued Operations Loss per share - Basic"><span id="xdx_907_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zzQBieiGaJ8b" title="Discontinued Operations Loss per share - Diluted"><span style="-sec-ix-hidden: xdx2ixbrl1105"><span style="-sec-ix-hidden: xdx2ixbrl1107">-</span></span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zfKHEvnQY6Kk" title="Discontinued Operations Loss per share - Basic"><span id="xdx_90C_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zYTJi2u1ltJ8" title="Discontinued Operations Loss per share - Diluted">(3.77</span></span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20211001__20220930_zNBIU7kUv344" title="Discontinued Operations Loss per share - Basic"><span id="xdx_900_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare_c20211001__20220930_ze4Vz55AGvS1" title="Discontinued Operations Loss per share - Diluted">(3.77</span></span></td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></p> <p id="xdx_8AF_z7fUiOHGnv5f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"> </p> <p id="xdx_84E_eus-gaap--BusinessCombinationsPolicy_zeCJTAw5bPMg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font: normal 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_z196O0T1K2W5">Business Combinations</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for business combinations under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805 “Business Combinations” using the acquisition method of accounting, and accordingly, the assets and liabilities of the acquired business are recorded at their fair values at the date of acquisition. The excess of the purchase price over the estimated fair value is recorded as goodwill. All acquisition costs are expensed as incurred. Upon acquisition, the accounts and results of operations are consolidated as of and subsequent to the acquisition date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zMBqAYzYtw9c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_867_zGqx1XWuYmJj">Recently Issued Accounting Pronouncements Not Yet Effective</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">In October 2021, the FASB issued ASU 2021-08, “Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (“ASU No. 2021-08”). ASU No. 2021-08 will require companies to apply the definition of a performance obligation under ASC Topic 606 to recognize and measure contract assets and contract liabilities (i.e., deferred revenue) relating to contracts with customers that are acquired in a business combination. Under current U.S. GAAP, an acquirer generally recognizes assets acquired and liabilities assumed in a business combination, including contract assets and contract liabilities arising from revenue contracts with customers, at fair value on the acquisition date. ASU No. 2021-08 will result in the acquirer recording acquired contract assets and liabilities on the same basis that would have been recorded by the acquiree before the acquisition under ASC Topic 606. ASU No. 2021-08 is effective for fiscal years beginning after December 15, 2022, with early adoption permitted. The Company <span style="background-color: white">has adopted this ASU as of October 1, 2022, and applied it to the Heisey Mechanical Ltd. acquisition</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On June 30, 2022, the FASB issued ASU 2022-03 Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions (“ASU 2022-03”), which (1) clarifies the guidance in ASC 8202 on the fair value measurement of an equity security that is subject to a contractual sale restriction and (2) requires specific disclosures related to such an equity security. Under current guidance, stakeholders have observed diversity in practice related to whether contractual sale restrictions should be considered in the measurement of the fair value of equity securities that are subject to such restrictions. On the basis of interpretations of existing guidance and the current illustrative example in ASC 820-10-55-52 of a restriction on the sale of an equity instrument, some entities use a discount for contractual sale restrictions when measuring fair value, while others view the application of such a discount to be inconsistent with the principles of ASC 820. To reduce the diversity in practice and increase the comparability of reported financial information, ASU 2022-03 clarifies this guidance and amends the illustrative example. ASU No. 2022-03 is effective for fiscal years beginning after December 15, 2023, with early adoption permitted. The Company is currently evaluating the impact of this ASU on our financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In June 2016 the FASB issued ASU No. 2016-13. Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which makes significant changes to the accounting for credit losses on financial assets and disclosures about them. The guidance applies to a wide variety of financial assets including trade receivables and contract assets and is effective for the Company for annual reporting periods beginning after December 15, 2022, and interim periods therein. The new guidance on the current expected credit loss (‘CECL”) impairment model requires an estimate of expected credit losses, measured over the contractual life of an asset, that considers forecasts of future economic conditions in addition to information about past events and current conditions. It requires entities to consider the risk of loss even if it is remote, which may result in the recognition of credit losses on assets that do not have evidence of credit deterioration. The Company is <span style="background-color: white">currently evaluating the impact of this ASU on our financial statements.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which enhances the disclosures required for operating segments in the Company’s annual and interim consolidated financial statements. ASU 2023-07 is effective for the Company for annual reporting for fiscal 2025 and for interim period reporting beginning in fiscal 2026 on a retrospective basis. Early adoption is permitted. The Company is currently evaluating the impact of our pending adoption of ASU 2023-07 on our consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The Company does not believe that any other recently issued but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.</span></p> <p id="xdx_851_znwJRsSVU7p2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
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<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zU8iiNmhzWob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_z9GxMWGr8Fj7">Basis of Presentation</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<p id="xdx_844_eus-gaap--FiscalPeriod_zR4KwWsBjXL9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86A_zCJhJZwjXAM5">Fiscal Year-End</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company elected September 30 as its fiscal year-end date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<p id="xdx_846_eus-gaap--UseOfEstimates_zLkb0AOvwS33" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_zeooikNcPYic">Use of Estimates</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Such estimates include, but are not limited to, provisions for doubtful trade receivables, net realizable value of inventory, warranty obligations, income tax accruals, deferred tax valuation and assessments of the recoverability of the Company’s long-lived assets. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<p id="xdx_84B_eus-gaap--ConsolidationPolicyTextBlock_z1xHLxqgCxuk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zeU2YXlFhzDi">Principles of Consolidation</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries, Cemtrex Technologies Pvt. Ltd., and Advanced Industrial Services, Inc. and the Company’s majority owned subsidiary Vicon Industries, Inc. and its subsidiary, Vicon Systems, Ltd. All inter-company balances and transactions have been eliminated in consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_84F_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zLCeXKGwDkda" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zeEfmDqYZv9h">Carrying Value, Recoverability and Impairment of Long-Lived Assets</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s long-lived assets, which include property and equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. When long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The impairment charges, if any, is included in operating expenses in the accompanying consolidated statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<p id="xdx_843_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zqdfGysG3ola" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_zLfhfkwbImH6">Cash Equivalents</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy contextRef="From2022-10-01to2023-09-30">
<p id="xdx_847_eus-gaap--ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_zGp8fXvp7qh7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86E_zhTYR6PdwaQ9">Trade Receivables and Allowance for doubtful accounts</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables are recorded at the invoiced amount, net of an allowance for doubtful accounts. The Company performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions that may affect a client’s ability to pay.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Account balances are charged against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company determines when receivables are past due or delinquent based on how recently payments have been received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company reserved $<span id="xdx_90A_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20230930_z0c1904wQbdi" title="Allowance for doubtful accounts">234,924</span> and $<span id="xdx_900_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_pp0p0_c20220930_zwxA3ZiiR8Il" title="Allowance for doubtful accounts">249,439</span> within its allowance for doubtful accounts at September 30, 2023, and 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company does <span id="xdx_90C_eus-gaap--OffBalanceSheetCreditLossLiability_iI_do_c20230930_zCBJjuoRmKb6" title="Off balance sheet credit exposure"><span id="xdx_90B_eus-gaap--OffBalanceSheetCreditLossLiability_iI_do_c20220930_zAlNoBNXcYvc" title="Off balance sheet credit exposure">no</span></span>t have any off-balance-sheet credit exposure to its customers at September 30, 2023, or 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 234924 </us-gaap:AllowanceForDoubtfulAccountsReceivable>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 249439 </us-gaap:AllowanceForDoubtfulAccountsReceivable>
<us-gaap:OffBalanceSheetCreditLossLiability contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 0 </us-gaap:OffBalanceSheetCreditLossLiability>
<us-gaap:OffBalanceSheetCreditLossLiability contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 0 </us-gaap:OffBalanceSheetCreditLossLiability>
<CETX:InventoryAndCostOfGoodsSoldPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_841_ecustom--InventoryAndCostOfGoodsSoldPolicyTextBlock_zq0cNovFCiHj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_868_zlgmsnEy80Vc">Inventory and Cost of Goods Sold</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company values inventory, consisting of finished goods, at the lower of cost or net realizable value. Cost is determined on the average cost method. The Company reduces inventory for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its estimated market value. Factors utilized in the determination of estimated market value include (i) current sales data and historical return rates, (ii) estimates of future demand, and (iii) competitive pricing pressures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company classifies inventory markdowns in the income statement as a component of cost of goods sold. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There was $<span id="xdx_909_eus-gaap--InventoryWriteDown_pp0p0_c20221001__20230930_zfH7BUNKrSQi" title="Inventory obsolescence reserve">618,021</span> and $<span id="xdx_90C_eus-gaap--InventoryWriteDown_pp0p0_c20211001__20220930_zUDOZ3z36zXi" title="Inventory obsolescence reserve">1,088,377</span> in inventory obsolescence reserve at September 30, 2023, and 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</CETX:InventoryAndCostOfGoodsSoldPolicyTextBlock>
<us-gaap:InventoryWriteDown contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 618021 </us-gaap:InventoryWriteDown>
<us-gaap:InventoryWriteDown contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 1088377 </us-gaap:InventoryWriteDown>
<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_844_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zyUdpkvArU2i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_zSjmWuirOMMl">Property and Equipment</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation of property and equipment is computed by the straight-line method over the estimated useful lives of the respective assets, shown in the table below;</span></p> <p id="xdx_891_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLivesTableTextBlock_zj3DIGkoLScl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zRJJbxvbpWY6" style="display: none">SCHEDULE OF PROPERTY PLANT AND EQUIPMENT</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center">Estimated Useful Life</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">(Years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Building</td><td style="width: 2%"> </td> <td style="width: 20%; text-align: center"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_z6ANDoR76b93">30</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and office equipment</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_zjTEbK8D5l7d">3</span>-<span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zKxuI0VCFoT2">5</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer software</td><td> </td> <td style="text-align: center"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zz301dysoOEj">7</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Machinery and equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zYu9UMYaloA3">7</span></td></tr> </table> <p id="xdx_8A7_z27h8gdDrVBl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
<CETX:PropertyPlantAndEquipmentEstimatedUsefulLivesTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_891_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLivesTableTextBlock_zj3DIGkoLScl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zRJJbxvbpWY6" style="display: none">SCHEDULE OF PROPERTY PLANT AND EQUIPMENT</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center">Estimated Useful Life</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">(Years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Building</td><td style="width: 2%"> </td> <td style="width: 20%; text-align: center"><span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_z6ANDoR76b93">30</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and office equipment</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_zjTEbK8D5l7d">3</span>-<span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zKxuI0VCFoT2">5</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Computer software</td><td> </td> <td style="text-align: center"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zz301dysoOEj">7</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Machinery and equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20230930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zYu9UMYaloA3">7</span></td></tr> </table>
</CETX:PropertyPlantAndEquipmentEstimatedUsefulLivesTableTextBlock>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="AsOf2023-09-30_us-gaap_BuildingMember"> P30Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="AsOf2023-09-30_custom_FurnitureAndOfficeEquipmentMember_srt_MinimumMember"> P3Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="AsOf2023-09-30_custom_FurnitureAndOfficeEquipmentMember_srt_MaximumMember"> P5Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="AsOf2023-09-30_us-gaap_SoftwareAndSoftwareDevelopmentCostsMember"> P7Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="AsOf2023-09-30_us-gaap_MachineryAndEquipmentMember"> P7Y </us-gaap:PropertyPlantAndEquipmentUsefulLife>
<us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy contextRef="From2022-10-01to2023-09-30">
<p id="xdx_84B_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zxJKuK5uDls8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_zhvf1myHv5Y">Goodwill</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill is tested for impairment annually as of September 30. If circumstances change during interim periods between annual tests that would more likely than not reduce the fair value of a reporting unit below its carrying value, the Company will test goodwill for impairment. Factors that would necessitate an interim goodwill impairment assessment include prolonged negative industry or economic trends, or significant under-performance relative to expected, historical or projected future operating results. Management uses judgment to determine whether to use a qualitative analysis or a quantitative fair value measurement for its goodwill impairment testing. The Company’s fair value measurement approach combines the income and market valuation techniques for each of the Company’s reporting units that carry goodwill. These valuation techniques use estimates and assumptions including, but not limited to, the determination of appropriate market comparable, projected future cash flows (including timing and profitability), discount rate reflecting the risk inherent in future cash flows, perpetual growth rate, and projected future economic and market conditions. As permitted, if the reporting unit fails the impairment test, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standard Update (“ASU”) removing step two from the goodwill impairment test. If a reporting unit fails the quantitative impairment test, impairment expense is immediately recorded as the difference between the reporting unit’s fair value and carrying value. The Company adopted this standard effective October 1, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended September 30, 2023, <span id="xdx_907_eus-gaap--GoodwillImpairmentLoss_pdp0_dxL_c20221001__20230930_zjQ2yLXXYWhd" title="Impairment of goodwill::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0983">no</span></span> impairment of the Company’s goodwill was recorded and for the year ended September 30,2022, an impairment of the Company’s goodwill of $<span id="xdx_903_eus-gaap--GoodwillImpairmentLoss_c20211001__20220930_zQpJHG82RTik" title="Impairment of goodwill">3,316,000</span> was recorded.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p>
</us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy>
<us-gaap:GoodwillImpairmentLoss contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 3316000 </us-gaap:GoodwillImpairmentLoss>
<us-gaap:InvestmentPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_84F_eus-gaap--InvestmentPolicyTextBlock_zNbEQiZ9nWa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_znNzsa1sEJjg">Strategic Investment</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 13, 2020, and January 19, 2022, Cemtrex made $<span id="xdx_90F_eus-gaap--EquityMethodInvestmentUnderlyingEquityInNetAssets_iI_c20201113__dei--LegalEntityAxis__custom--MasterpieceVRMember_zjKod6aKhfkc" title="Payment for investment"><span id="xdx_907_eus-gaap--EquityMethodInvestmentUnderlyingEquityInNetAssets_iI_c20220119__dei--LegalEntityAxis__custom--MasterpieceVRMember_zpJS5s1Gq1c9" title="Payment for investment">500,000</span></span> investments and on July 18, 2023, and October 5, 2023, made additional $<span id="xdx_90E_eus-gaap--EquityMethodInvestmentUnderlyingEquityInNetAssets_iI_c20230718__dei--LegalEntityAxis__custom--MasterpieceVRMember_zDKDm0yCmqib" title="Payment for investment"><span id="xdx_905_eus-gaap--EquityMethodInvestmentUnderlyingEquityInNetAssets_iI_c20231005__dei--LegalEntityAxis__custom--MasterpieceVRMember_zcuRBxs1bcZc" title="Payment for investment">100,000</span></span> investments via a simple agreement for future equity (“SAFE”) in MasterpieceVR. The SAFE provides that the Company will automatically receive shares of the entity based on the conversion rate of future equity rounds up to a valuation cap, as defined. MasterpieceVR is a software company that is developing software for content creation using virtual reality. The investment is included in other assets in the accompanying consolidated balance sheet and the Company accounts for this investment and recorded at cost. No impairment has been recorded for the period ended September 30, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p>
</us-gaap:InvestmentPolicyTextBlock>
<us-gaap:EquityMethodInvestmentUnderlyingEquityInNetAssets contextRef="AsOf2020-11-13_custom_MasterpieceVRMember" decimals="0" unitRef="USD"> 500000 </us-gaap:EquityMethodInvestmentUnderlyingEquityInNetAssets>
<us-gaap:EquityMethodInvestmentUnderlyingEquityInNetAssets contextRef="AsOf2022-01-19_custom_MasterpieceVRMember" decimals="0" unitRef="USD"> 500000 </us-gaap:EquityMethodInvestmentUnderlyingEquityInNetAssets>
<us-gaap:EquityMethodInvestmentUnderlyingEquityInNetAssets contextRef="AsOf2023-07-18_custom_MasterpieceVRMember" decimals="0" unitRef="USD"> 100000 </us-gaap:EquityMethodInvestmentUnderlyingEquityInNetAssets>
<us-gaap:EquityMethodInvestmentUnderlyingEquityInNetAssets contextRef="AsOf2023-10-05_custom_MasterpieceVRMember" decimals="0" unitRef="USD"> 100000 </us-gaap:EquityMethodInvestmentUnderlyingEquityInNetAssets>
<us-gaap:LesseeLeasesPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_841_eus-gaap--LesseeLeasesPolicyTextBlock_zWE6FqB4UoQ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zSu1hzVz5aC4">Leases</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 1, 2019, the Company adopted ASU 2016-02 (Topic 842), “Leases”. ASU 2016-02 requires that a lessee recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. In transition, lessees and lessors may use the effective date method and elected certain practical expedients allowing the Company not to reassess:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether expired or existing contracts contain leases under the new definition of a lease;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">lease classification for expired or existing leases; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">whether previously capitalized initial direct costs would qualify for capitalization under Topic 842.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company also made the accounting policy decision not to recognize lease assets and liabilities for leases with a term of 12 months or less.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:LesseeLeasesPolicyTextBlock>
<CETX:RelatedPartiesPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_848_ecustom--RelatedPartiesPolicyTextBlock_zjKXdiuCYRth" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zv1K6oqmBSki">Related Parties</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved b. description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</CETX:RelatedPartiesPolicyTextBlock>
<us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_840_eus-gaap--CommitmentsAndContingenciesPolicyTextBlock_zzurAhI49Bvg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zZ6vtSgg6oVf">Commitment and Contingencies</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company follows topic Accounting Standards Codification (“ASC”) Topic 450-20, <i>Contingencies</i>, to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_84D_eus-gaap--RevenueRecognitionPolicyTextBlock_zPGfy4171fBl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_865_zEZvABVNSNFg">Revenue Recognition</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 1, 2018, the Company adopted ASU 2014-09, <i>Revenue from Contracts with Customers</i> (Topic 606), using the modified retrospective transition method. Under the guidance of the standard, revenue represents the amount received or receivable for goods and services supplied by the Company to its customers. Company recognizes revenue at the time a good or service is transferred to a customer and the customer obtains control of that good or receives the service performed. Most of the Company’s sales arrangements with customers in the Security segment are short-term in nature involving single performance obligations related to the delivery of goods or repair of equipment and generally provide for transfer of control at the time of shipment to the customer. The Company generally permits returns of product or repaired equipment due to defects; however, returns are historically insignificant. Billing terms vary by customer and product but generally do not exceed 90 days.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with the authoritative guidance issued by the FASB on revenue recognition, the Company recognizes revenue from cost reimbursable contracts based on the services provided, typically represented by man-hours worked, and is measured by reference to agreed charge-out rates or to the estimated total contract revenue. Revenue from long-term fixed price contracts is recognized using the percentage-of-completion method, measured by reference to physical completion or the ratio of costs incurred to total estimated contract costs. If the outcome of a contract cannot be estimated reliably, as may be the case in the initial stages of completion of the contract, revenue is recognized only to the extent of the costs incurred that are expected to be recoverable. If a contract is expected to be loss-making, the expected amount of the loss is recognized immediately in the income statement. Revenue from short-term contracts is recognized when delivery has occurred, and collection of the resulting receivable is deemed probable. Timing of revenue recognition may differ from the timing of invoicing to customers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company records a liability when receiving cash in advance of delivering goods or services to the customer. This liability is reversed against the receivable recognized when those goods or services are delivered. The amounts were $<span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_c20230930_zLG9cbqdfSPa" title="Deferred revenue">2,311,334</span>, and $<span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_c20220930_zhmmPCltabN4" title="Deferred revenue">1,788,507</span>, as of September 30, 2023, 2022 respectively, recorded at Deferred revenue. Additionally, the company recorded Deposits from customers of $<span id="xdx_901_eus-gaap--Deposits_iI_c20230930_zNcdeVMQTJmd" title="Deposits">57,434</span>, and $<span id="xdx_90B_eus-gaap--Deposits_iI_c20220930_zFZgoFItI1Oa" title="Deposits">73,144</span>, as of September 30, 2023, and 2022 respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RevenueRecognitionPolicyTextBlock>
<us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 2311334 </us-gaap:ContractWithCustomerLiabilityCurrent>
<us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1788507 </us-gaap:ContractWithCustomerLiabilityCurrent>
<us-gaap:Deposits contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 57434 </us-gaap:Deposits>
<us-gaap:Deposits contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 73144 </us-gaap:Deposits>
<us-gaap:RevenueFromContractWithCustomerPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_84E_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zYeb11IP5lJ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_zrQFUN99pIhj">Contracts</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s industrial services segment’s revenue is derived from contracts with customers. These contracts fall into two categories, “Fixed Price” and “Time and Material Price” contracts. The Company determines the appropriate accounting treatment for each contract at its inception. Generally, contracts have a period from six months to two years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for a contract when: (i) it has approval and commitment from both parties, (ii) the rights of the parties are identified, (iii) payment terms are identified, (iv) the contract has commercial substance, and (v) collectability of consideration is probable. The Company considers the start of a project to be when the above criteria have been met and it has written authorization from the customer to proceed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed price contracts</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s revenue from fixed price contracts is recognized on the percentage-of-completion method, measured by the percentage of costs incurred to estimated total costs for each contract. When the job is started and in process, all actual costs incurred (labor and materials) are processed and reconciled at month end. The percentage of completion and revenue earned is calculated at month end. Billings are created based on contract criteria agreed upon and reconciled to determine if any costs in excess of billing or billings in excess of costs exist. Changes in job performance, job conditions, estimated contract costs and profitability, and final contract settlements may result in revisions to costs and income. The effects of these revisions are recognized in the period in which the revisions are determined. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. This measurement and comparison process requires updates to the estimate of total costs to complete the contract, and these updates may include subjective assessments and judgments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Time and material price contracts</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from time and material price contracts is recognized based on costs incurred and projected markup on costs. Revenue from these contracts will vary based on actual labor, materials and overhead costs charged to the job and the negotiated billing rates. Contracts are initiated by customers or through bids if with a municipality. Any materials used and time spent within the shop on the job is assigned to the appropriate job and reconciliated monthly. Management bills the customer and records the revenue earned from contract. Depending on the contract terms, billings could be based on certain milestones stipulated in the contract. If this is the case, unbilled revenue is recorded at month end based on time and materials incurred and markup.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RevenueFromContractWithCustomerPolicyTextBlock>
<us-gaap:RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_842_eus-gaap--RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock_z968HpEpxZTe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_863_zOhN723vBsPf">Performance Obligations</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Generally, the Company’s contracts contain one performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account. The Company’s performance of the contracts with customers typically provides a significant service of integrating a complex set of tasks and components into a single project or capability (even if that single project results in the delivery of multiple units), and as such, the entire contract and/or purchase order is accounted for as one performance obligation. The transaction price is allocated to the performance obligation and recognized as revenue when, or as, the performance obligation is satisfied with the continuous transfer of control to the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less commonly, a contract may be considered to have multiple performance obligations even when they are part of a single contract. For contracts with multiple performance obligations, the Company allocates the transaction price to each performance obligation using the best estimate of the standalone selling price of each distinct good or service in the contract.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes revenue over time for the majority of the services it performs as (i) control continuously transfers to the customer as work progresses at a project location controlled by the customer and (ii) the Company has the right to bill the customer as costs are incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RevenueRemainingPerformanceObligationProvisionForLossPolicyTextBlock>
<CETX:WarrantiesPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_84A_ecustom--WarrantiesPolicyTextBlock_zjCCguhmq2Ni" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86B_zmw8vLqn7wwf">Warranties</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company provides for the estimated cost of product warranties at the time revenue is recognized. While the Company engages in product quality programs and processes, including monitoring and evaluating the quality of its component suppliers, its warranty obligation is affected by product failure rates, material usage and service delivery costs incurred in correcting a product failure. Should actual product failure rates, material usage or service delivery costs differ from its estimates, revisions to the estimated warranty liability may be required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</CETX:WarrantiesPolicyTextBlock>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_841_eus-gaap--IncomeTaxPolicyTextBlock_z09kNwKsiLH3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86F_zD2jfiwvLlua">Income Tax Provision</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for income taxes under ASC 740-10, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Consolidated Statements of Operations and Comprehensive Income in the period that includes the enactment date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carrybacks and carryforwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions including the United States, India, and The United Kingdom, and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:IncomeTaxUncertaintiesPolicy contextRef="From2022-10-01to2023-09-30">
<p id="xdx_84D_eus-gaap--IncomeTaxUncertaintiesPolicy_zfbpNyZxOL08" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_861_zMv8sgnbEpU9">Uncertain Tax Positions</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended September 30, 2023, and 2022, the Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits. The Company will record any interest and/or penalties arising from uncertain tax provisions when they are likely to occur and reasonably estimable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty (50) percent likelihood of being realized upon ultimate settlement. The Company will accrue interest and penalties on income taxes when there is a likelihood that they will occur and can be reasonably estimated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p>
</us-gaap:IncomeTaxUncertaintiesPolicy>
<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2022-10-01to2023-09-30">
<p id="xdx_843_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zEdZOS4ZKMi6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_869_zn1cIxGsBbk9">Accounting for Share-Based Compensation</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company follows ASC 718 (“Share-Based Payment”), which requires that all share-based payments to employees, including stock options, stock appreciation rights (SARs) and common stock share awards, be recognized as compensation expense in the consolidated financial statements based on their fair values and over the requisite service period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value for options granted was determined at the date of grant using a Black-Scholes valuation model and the straight-line attribution approach using the following weighted average assumptions: The risk-free interest rate used in the Black-Scholes valuation method is based on the implied yield currently available in U.S. Treasury securities at maturity with an equivalent term. Other than a one-time dividend paid in fiscal year 2017, the Company never declared or paid any cash dividends and does not currently expect to do so in the future. Expected volatility is based on the annualized daily historical volatility of the Company’s stock over a representative period. The weighted-average expected life represents the period over which stock-based awards are expected to be outstanding and was determined based on a number of factors, including historical weighted average and projected holding periods for the remaining unexercised shares, the contractual terms of the Company’s stock-based awards, vesting schedules and expectations of future employee behavior.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_848_eus-gaap--EarningsPerSharePolicyTextBlock_zU667QzXnhCe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_864_z1IOp5RF3Vj7">Net Income (Loss) per Common Share</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic net income (loss) per common share is computed by dividing net income (loss) less the fair market value of dividends declared by the weighted average number of shares of common stock outstanding during the period. Diluted net income per common share is computed by dividing net income less the fair market value of dividends declared by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. As of September 30, 2023, and 2022, the following items were excluded from the computation of diluted net loss per common share as their effect is anti-dilutive:</span></p> <p id="xdx_899_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z02YL6Ccl2J1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zjWRq1zNdTWd" style="display: none">SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER COMMON SHARE AS ANTI-DILUTIVE EFFECT</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">For the years ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zBTkc7c6mkC6" style="width: 16%; text-align: right" title="Net loss per common share anti-dilutive effect">28,796</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20211001__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zTK0gaI8OFr6" style="width: 16%; text-align: right" title="Net loss per common share anti-dilutive effect">34,579</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zB0L0sbhGZff" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p> <p id="xdx_89F_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zdVWIjuTOEd4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">For the years ended September 30, 2023, and 2022 loss per share basic and diluted for continuing operations are calculated as follows;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span id="xdx_8B6_zrNy8vtErWQ8" style="display: none">SCHEDULE OF LOSS PER SHARE BASIC AND DILUTED FOR CONTINUING OPERATIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_491_20221001__20230930_zYSup0FVV5ec" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_498_20211001__20220930_z6cKrTgdBL5b" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 30,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_maNILFCz9wC_zbUHYHfG20hd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss from Continuing operations</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6,395,385</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,617,735</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_404_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_msNILFCz9wC_zWKjEtyvw2x" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less loss in noncontrolling interest</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(36,563</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(271,284</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40D_eus-gaap--DividendsPreferredStockStock_msNILFCz9wC_zV8WgB1u8c2f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preferred stock dividends</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">322,916</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">175,755</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_iT_mtNILFCz9wC_zmRHJUDUb6Wj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss applicable to common shareholders</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6,681,738</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,522,206</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted Average Number of Shares-Basic & Diluted</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20221001__20230930_zWQUJZmfSLE5" title="Weighted Average Number of Shares - Basic"><span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20221001__20230930_z9uOyB95jpQ6" title="Weighted Average Number of Shares - Diluted">870,121</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20211001__20220930_zz2QB02oTHwe" title="Weighted Average Number of Shares - Basic"><span id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20211001__20220930_zmMAEsBEmO0e" title="Weighted Average Number of Shares - Diluted">709,488</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss per share - Basic & Diluted - Continuing Operations</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20221001__20230930_zylTb30XCLK4" title="Continuing Operations Loss per share - Diluted"><span id="xdx_905_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20221001__20230930_zZ3btkKHsuRh" title="Continuing Operations Loss per share - Basic">(7.68</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20211001__20220930_zrhGTJGjBYvj" title="Continuing Operations Loss per share - Basic"><span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20211001__20220930_zGA0vVicTA8d" title="Continuing Operations Loss per share - Diluted">(14.83</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table> <p id="xdx_8AE_zGJUhGyxl9D9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_899_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z02YL6Ccl2J1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zjWRq1zNdTWd" style="display: none">SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER COMMON SHARE AS ANTI-DILUTIVE EFFECT</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">For the years ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Options</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20221001__20230930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zBTkc7c6mkC6" style="width: 16%; text-align: right" title="Net loss per common share anti-dilutive effect">28,796</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20211001__20220930__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zTK0gaI8OFr6" style="width: 16%; text-align: right" title="Net loss per common share anti-dilutive effect">34,579</td><td style="width: 1%; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2022-10-012023-09-30_us-gaap_EmployeeStockOptionMember" decimals="INF" unitRef="Shares"> 28796 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount contextRef="From2021-10-012022-09-30_us-gaap_EmployeeStockOptionMember" decimals="INF" unitRef="Shares"> 34579 </us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
<us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_89F_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zdVWIjuTOEd4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify">For the years ended September 30, 2023, and 2022 loss per share basic and diluted for continuing operations are calculated as follows;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span id="xdx_8B6_zrNy8vtErWQ8" style="display: none">SCHEDULE OF LOSS PER SHARE BASIC AND DILUTED FOR CONTINUING OPERATIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_491_20221001__20230930_zYSup0FVV5ec" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_498_20211001__20220930_z6cKrTgdBL5b" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="6" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 30,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_maNILFCz9wC_zbUHYHfG20hd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss from Continuing operations</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6,395,385</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,617,735</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_404_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_msNILFCz9wC_zWKjEtyvw2x" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Less loss in noncontrolling interest</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(36,563</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(271,284</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr id="xdx_40D_eus-gaap--DividendsPreferredStockStock_msNILFCz9wC_zV8WgB1u8c2f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preferred stock dividends</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">322,916</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">175,755</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic_iT_mtNILFCz9wC_zmRHJUDUb6Wj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss applicable to common shareholders</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6,681,738</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,522,206</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted Average Number of Shares-Basic & Diluted</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20221001__20230930_zWQUJZmfSLE5" title="Weighted Average Number of Shares - Basic"><span id="xdx_905_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20221001__20230930_z9uOyB95jpQ6" title="Weighted Average Number of Shares - Diluted">870,121</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20211001__20220930_zz2QB02oTHwe" title="Weighted Average Number of Shares - Basic"><span id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20211001__20220930_zmMAEsBEmO0e" title="Weighted Average Number of Shares - Diluted">709,488</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss per share - Basic & Diluted - Continuing Operations</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20221001__20230930_zylTb30XCLK4" title="Continuing Operations Loss per share - Diluted"><span id="xdx_905_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20221001__20230930_zZ3btkKHsuRh" title="Continuing Operations Loss per share - Basic">(7.68</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_pid_c20211001__20220930_zrhGTJGjBYvj" title="Continuing Operations Loss per share - Basic"><span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_pid_c20211001__20220930_zGA0vVicTA8d" title="Continuing Operations Loss per share - Diluted">(14.83</span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr> </table>
</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
<us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -6395385 </us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest>
<us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -10617735 </us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest>
<us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -36563 </us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
<us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -271284 </us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
<us-gaap:DividendsPreferredStockStock contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 322916 </us-gaap:DividendsPreferredStockStock>
<us-gaap:DividendsPreferredStockStock contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 175755 </us-gaap:DividendsPreferredStockStock>
<us-gaap:NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -6681738 </us-gaap:NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic>
<us-gaap:NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -10522206 </us-gaap:NetIncomeLossFromContinuingOperationsAvailableToCommonShareholdersBasic>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Shares"> 870121 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Shares"> 870121 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Shares"> 709488 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Shares"> 709488 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
<us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="USDPShares"> -7.68 </us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare>
<us-gaap:IncomeLossFromContinuingOperationsPerBasicShare contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="USDPShares"> -7.68 </us-gaap:IncomeLossFromContinuingOperationsPerBasicShare>
<us-gaap:IncomeLossFromContinuingOperationsPerBasicShare contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="USDPShares"> -14.83 </us-gaap:IncomeLossFromContinuingOperationsPerBasicShare>
<us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="USDPShares"> -14.83 </us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare>
<us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_849_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z6bvlNYXrVve" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_862_zewkIHu00Rte">Foreign Currency Translation Gain and Comprehensive Income (Loss)</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">In countries in which the Company operates, and the functional currency is other than the U.S. dollar, assets and liabilities are translated using published exchange rates in effect at the consolidated balance sheet date. Revenues and expenses and cash flows are translated using an approximate weighted average exchange rate for the period. Resulting translation adjustments are recorded as a component of accumulated other comprehensive income on the accompanying consolidated balance sheet. For the years ending September 30, 2023, and September 30, 2022, comprehensive loss includes a gain of $<span id="xdx_906_ecustom--OtherComprehensiveIncomeLoss_c20221001__20230930_zLkonoeOrrx5" title="Other comprehensive loss">699,181</span> and a loss of $<span id="xdx_90D_ecustom--OtherComprehensiveIncomeLoss_c20211001__20220930_zrphmcNQC7s8" title="Other comprehensive loss">518,927</span>, respectively, which were entirely from foreign currency translation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zKlFohfgcFqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of and for the year ended September 30, 2023, and 2022, the Company used the following exchange rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zVy3QV6vB0pk" style="display: none">SCHEDULE OF FOREIGN CURRENCY EXCHANGE RATE</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Currency</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exchange rate at September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Approximate weighted average exchange rate For the year ended September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exchange rate at September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Approximate weighted average exchange rate For the year ended September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Indian Rupee</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20220930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_zlqx2hEfLkC2" style="width: 12%; text-align: right" title="Exchange rate">0.012</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20220930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_zaBJWMZPdPgk" style="width: 12%; text-align: right" title="Approximate weighted average exchange rate">0.013</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20230930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_zmrd8e5VRYS6" style="width: 12%; text-align: right" title="Exchange rate">0.012</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20230930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_z3jxPmKaVIka" style="width: 12%; text-align: right" title="Approximate weighted average exchange rate">0.012</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Great Britain Pound</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20220930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zoN8DFTDRxa5" style="text-align: right" title="Exchange rate">1.113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20220930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zcudp6AxznK6" style="text-align: right" title="Approximate weighted average exchange rate">1.281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20230930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zgOBQIKRZ2Y6" style="text-align: right" title="Exchange rate">1.220</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20230930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zC0FuXMXTI6c" style="text-align: right" title="Approximate weighted average exchange rate">1.226</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A2_zm0nsaiJ0I1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
<CETX:OtherComprehensiveIncomeLoss contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 699181 </CETX:OtherComprehensiveIncomeLoss>
<CETX:OtherComprehensiveIncomeLoss contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 518927 </CETX:OtherComprehensiveIncomeLoss>
<us-gaap:ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_898_eus-gaap--ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock_zKlFohfgcFqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of and for the year ended September 30, 2023, and 2022, the Company used the following exchange rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zVy3QV6vB0pk" style="display: none">SCHEDULE OF FOREIGN CURRENCY EXCHANGE RATE</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Currency</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exchange rate at September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Approximate weighted average exchange rate For the year ended September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Exchange rate at September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Approximate weighted average exchange rate For the year ended September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Indian Rupee</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20220930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_zlqx2hEfLkC2" style="width: 12%; text-align: right" title="Exchange rate">0.012</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20220930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_zaBJWMZPdPgk" style="width: 12%; text-align: right" title="Approximate weighted average exchange rate">0.013</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20230930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_zmrd8e5VRYS6" style="width: 12%; text-align: right" title="Exchange rate">0.012</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20230930__us-gaap--AwardTypeAxis__custom--IndainRupeeMember_z3jxPmKaVIka" style="width: 12%; text-align: right" title="Approximate weighted average exchange rate">0.012</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Great Britain Pound</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20220930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zoN8DFTDRxa5" style="text-align: right" title="Exchange rate">1.113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20220930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zcudp6AxznK6" style="text-align: right" title="Approximate weighted average exchange rate">1.281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_c20230930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zgOBQIKRZ2Y6" style="text-align: right" title="Exchange rate">1.220</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ApproximateWeightedAverageExchangeRate_iI_c20230930__us-gaap--AwardTypeAxis__custom--GreatBritainPoundMember_zC0FuXMXTI6c" style="text-align: right" title="Approximate weighted average exchange rate">1.226</td><td style="text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfDifferencesBetweenReportedAmountAndReportingCurrencyDenominatedAmountTableTextBlock>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2022-09-30_custom_IndainRupeeMember" decimals="INF" unitRef="Pure"> 0.012 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<CETX:ApproximateWeightedAverageExchangeRate contextRef="AsOf2022-09-30_custom_IndainRupeeMember" decimals="INF" unitRef="Pure"> 0.013 </CETX:ApproximateWeightedAverageExchangeRate>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2023-09-30_custom_IndainRupeeMember" decimals="INF" unitRef="Pure"> 0.012 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<CETX:ApproximateWeightedAverageExchangeRate contextRef="AsOf2023-09-30_custom_IndainRupeeMember" decimals="INF" unitRef="Pure"> 0.012 </CETX:ApproximateWeightedAverageExchangeRate>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2022-09-30_custom_GreatBritainPoundMember" decimals="INF" unitRef="Pure"> 1.113 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<CETX:ApproximateWeightedAverageExchangeRate contextRef="AsOf2022-09-30_custom_GreatBritainPoundMember" decimals="INF" unitRef="Pure"> 1.281 </CETX:ApproximateWeightedAverageExchangeRate>
<us-gaap:ForeignCurrencyExchangeRateTranslation1 contextRef="AsOf2023-09-30_custom_GreatBritainPoundMember" decimals="INF" unitRef="Pure"> 1.220 </us-gaap:ForeignCurrencyExchangeRateTranslation1>
<CETX:ApproximateWeightedAverageExchangeRate contextRef="AsOf2023-09-30_custom_GreatBritainPoundMember" decimals="INF" unitRef="Pure"> 1.226 </CETX:ApproximateWeightedAverageExchangeRate>
<us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="From2022-10-01to2023-09-30">
<p id="xdx_847_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zkn5w7LNpO0c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_867_zhuiikqDHrB4">Reclassifications</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain reclassifications have been made to prior period amounts to conform to the current period presentation. This had no effect on the Company’s statement of operations or retained earnings. The reclassifications center around the reclassification of the assets and liabilities of the Company’s discontinued operations now under the headings “Assets of discontinued operations” and “Liabilities of discontinued operations” on the Company’s Consolidated Balance Sheet and the operational results of the discontinued operations under the heading of “Loss from discontinued operations, net of tax” on the Company’s Consolidated Statement of Operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
<CETX:CorrectionOfAnImmaterialErrorInPreviouslyIssuedFinancialStatementsPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_845_ecustom--CorrectionOfAnImmaterialErrorInPreviouslyIssuedFinancialStatementsPolicyTextBlock_zfFYbsY9oTG8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_862_zzaIv9krPYdg">Correction of an Immaterial Error in Previously Issued Financial Statements</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Subsequent to the issuance of our financial statements for the year ended September 30, 2022, an immaterial error was identified and has been corrected in our historical information related to the calculation of earnings per share. The original calculation did not take into account the fair value of the Series 1 Preferred Stock dividends declared during the period. Additionally, as discussed above the amount of earnings per share for discontinued operations was not presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"> </p> <p id="xdx_89B_eus-gaap--ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock_zWczEYvZcpn8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">The effects of the correction to the individual effected line items in our Consolidated Statement of Operations are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span id="xdx_8B3_z2U6MDu3OYI1" style="display: none">SCHEDULE OF ERROR CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As previously reported</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corrections</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As corrected</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Loss per share - Basic & Diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left">Continuing Operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90D_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zb0O8JcfSiq" title="Continuing Operations Loss per share - Basic"><span id="xdx_907_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMGGauQVmuDd" title="Continuing Operations Loss per share - Diluted">(18.35</span></span></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zadAgw1HuSyf" title="Continuing Operations Loss per share - Basic"><span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zywzmYPhe0s5" title="Continuing Operations Loss per share - Diluted">3.52</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90E_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20211001__20220930_zYsDpFUzZsEh" title="Continuing Operations Loss per share - Basic"><span id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20211001__20220930_zeUBrmVGHB7k" title="Continuing Operations Loss per share - Diluted">(14.83</span></span></td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Discontinued Operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zAlPcsQeIGOd" title="Discontinued Operations Loss per share - Basic"><span id="xdx_907_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zzQBieiGaJ8b" title="Discontinued Operations Loss per share - Diluted"><span style="-sec-ix-hidden: xdx2ixbrl1105"><span style="-sec-ix-hidden: xdx2ixbrl1107">-</span></span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zfKHEvnQY6Kk" title="Discontinued Operations Loss per share - Basic"><span id="xdx_90C_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zYTJi2u1ltJ8" title="Discontinued Operations Loss per share - Diluted">(3.77</span></span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20211001__20220930_zNBIU7kUv344" title="Discontinued Operations Loss per share - Basic"><span id="xdx_900_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare_c20211001__20220930_ze4Vz55AGvS1" title="Discontinued Operations Loss per share - Diluted">(3.77</span></span></td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></p> <p id="xdx_8AF_z7fUiOHGnv5f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"> </p>
</CETX:CorrectionOfAnImmaterialErrorInPreviouslyIssuedFinancialStatementsPolicyTextBlock>
<us-gaap:ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_89B_eus-gaap--ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock_zWczEYvZcpn8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">The effects of the correction to the individual effected line items in our Consolidated Statement of Operations are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span id="xdx_8B3_z2U6MDu3OYI1" style="display: none">SCHEDULE OF ERROR CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As previously reported</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corrections</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As corrected</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Loss per share - Basic & Diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left">Continuing Operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90D_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zb0O8JcfSiq" title="Continuing Operations Loss per share - Basic"><span id="xdx_907_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zMGGauQVmuDd" title="Continuing Operations Loss per share - Diluted">(18.35</span></span></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zadAgw1HuSyf" title="Continuing Operations Loss per share - Basic"><span id="xdx_906_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zywzmYPhe0s5" title="Continuing Operations Loss per share - Diluted">3.52</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90E_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20211001__20220930_zYsDpFUzZsEh" title="Continuing Operations Loss per share - Basic"><span id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20211001__20220930_zeUBrmVGHB7k" title="Continuing Operations Loss per share - Diluted">(14.83</span></span></td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Discontinued Operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zAlPcsQeIGOd" title="Discontinued Operations Loss per share - Basic"><span id="xdx_907_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zzQBieiGaJ8b" title="Discontinued Operations Loss per share - Diluted"><span style="-sec-ix-hidden: xdx2ixbrl1105"><span style="-sec-ix-hidden: xdx2ixbrl1107">-</span></span></span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zfKHEvnQY6Kk" title="Discontinued Operations Loss per share - Basic"><span id="xdx_90C_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare_c20211001__20220930__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zYTJi2u1ltJ8" title="Discontinued Operations Loss per share - Diluted">(3.77</span></span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare_c20211001__20220930_zNBIU7kUv344" title="Discontinued Operations Loss per share - Basic"><span id="xdx_900_eus-gaap--DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare_c20211001__20220930_ze4Vz55AGvS1" title="Discontinued Operations Loss per share - Diluted">(3.77</span></span></td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></p>
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<us-gaap:IncomeLossFromContinuingOperationsPerBasicShare contextRef="From2021-10-012022-09-30_srt_RevisionOfPriorPeriodReclassificationAdjustmentMember" decimals="INF" unitRef="USDPShares"> 3.52 </us-gaap:IncomeLossFromContinuingOperationsPerBasicShare>
<us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare contextRef="From2021-10-012022-09-30_srt_RevisionOfPriorPeriodReclassificationAdjustmentMember" decimals="INF" unitRef="USDPShares"> 3.52 </us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare>
<us-gaap:IncomeLossFromContinuingOperationsPerBasicShare contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="USDPShares"> -14.83 </us-gaap:IncomeLossFromContinuingOperationsPerBasicShare>
<us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="USDPShares"> -14.83 </us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare>
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<us-gaap:DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="USDPShares"> -3.77 </us-gaap:DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTaxPerDilutedShare>
<us-gaap:BusinessCombinationsPolicy contextRef="From2022-10-01to2023-09-30">
<p id="xdx_84E_eus-gaap--BusinessCombinationsPolicy_zeCJTAw5bPMg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font: normal 10pt Times New Roman, Times, Serif"><i><span id="xdx_861_z196O0T1K2W5">Business Combinations</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for business combinations under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805 “Business Combinations” using the acquisition method of accounting, and accordingly, the assets and liabilities of the acquired business are recorded at their fair values at the date of acquisition. The excess of the purchase price over the estimated fair value is recorded as goodwill. All acquisition costs are expensed as incurred. Upon acquisition, the accounts and results of operations are consolidated as of and subsequent to the acquisition date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:BusinessCombinationsPolicy>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_84F_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zMBqAYzYtw9c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_867_zGqx1XWuYmJj">Recently Issued Accounting Pronouncements Not Yet Effective</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">In October 2021, the FASB issued ASU 2021-08, “Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (“ASU No. 2021-08”). ASU No. 2021-08 will require companies to apply the definition of a performance obligation under ASC Topic 606 to recognize and measure contract assets and contract liabilities (i.e., deferred revenue) relating to contracts with customers that are acquired in a business combination. Under current U.S. GAAP, an acquirer generally recognizes assets acquired and liabilities assumed in a business combination, including contract assets and contract liabilities arising from revenue contracts with customers, at fair value on the acquisition date. ASU No. 2021-08 will result in the acquirer recording acquired contract assets and liabilities on the same basis that would have been recorded by the acquiree before the acquisition under ASC Topic 606. ASU No. 2021-08 is effective for fiscal years beginning after December 15, 2022, with early adoption permitted. The Company <span style="background-color: white">has adopted this ASU as of October 1, 2022, and applied it to the Heisey Mechanical Ltd. acquisition</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On June 30, 2022, the FASB issued ASU 2022-03 Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions (“ASU 2022-03”), which (1) clarifies the guidance in ASC 8202 on the fair value measurement of an equity security that is subject to a contractual sale restriction and (2) requires specific disclosures related to such an equity security. Under current guidance, stakeholders have observed diversity in practice related to whether contractual sale restrictions should be considered in the measurement of the fair value of equity securities that are subject to such restrictions. On the basis of interpretations of existing guidance and the current illustrative example in ASC 820-10-55-52 of a restriction on the sale of an equity instrument, some entities use a discount for contractual sale restrictions when measuring fair value, while others view the application of such a discount to be inconsistent with the principles of ASC 820. To reduce the diversity in practice and increase the comparability of reported financial information, ASU 2022-03 clarifies this guidance and amends the illustrative example. ASU No. 2022-03 is effective for fiscal years beginning after December 15, 2023, with early adoption permitted. The Company is currently evaluating the impact of this ASU on our financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In June 2016 the FASB issued ASU No. 2016-13. Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which makes significant changes to the accounting for credit losses on financial assets and disclosures about them. The guidance applies to a wide variety of financial assets including trade receivables and contract assets and is effective for the Company for annual reporting periods beginning after December 15, 2022, and interim periods therein. The new guidance on the current expected credit loss (‘CECL”) impairment model requires an estimate of expected credit losses, measured over the contractual life of an asset, that considers forecasts of future economic conditions in addition to information about past events and current conditions. It requires entities to consider the risk of loss even if it is remote, which may result in the recognition of credit losses on assets that do not have evidence of credit deterioration. The Company is <span style="background-color: white">currently evaluating the impact of this ASU on our financial statements.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” (“ASU 2023-07”), which enhances the disclosures required for operating segments in the Company’s annual and interim consolidated financial statements. ASU 2023-07 is effective for the Company for annual reporting for fiscal 2025 and for interim period reporting beginning in fiscal 2026 on a retrospective basis. Early adoption is permitted. The Company is currently evaluating the impact of our pending adoption of ASU 2023-07 on our consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The Company does not believe that any other recently issued but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.</span></p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_805_eus-gaap--SegmentReportingDisclosureTextBlock_zpwX9QUTy4qh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 – <span id="xdx_82E_zvOmbIfXPhha">SEGMENT AND GEOGRAPHIC INFORMATION</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the first quarter of fiscal year 2023, the Company reorganized its reporting segments to be in line with its current structure. The Company reports and evaluates financial information for three current segments: the Security segment, Industrial Services segment and the Corporate segment. The historical segment information has been recast to conform to the current segment structure. All intersegment transactions have been eliminated, values are presented net of eliminations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Operating segments</i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i> </i></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">The Company determines its reporting units in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, Segment Reporting. The Company evaluates a reporting unit by first identifying its operating segments under ASC 280. The Company operates as four operating segments which is reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker is responsible for the allocation of resources and assessing the performance of the operating segment and has been identified as Saagar Govil, the CEO of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Security</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cemtrex’s Security segment operates under the Vicon brand that deliver cutting-edge software and hardware technologies:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vicon Industries, a majority owned subsidiary, provides end-to-end security solutions to meet the toughest corporate, industrial and governmental security challenges. Vicon’s products include browser-based video monitoring systems and analytics-based recognition systems, cameras, servers, and access control systems for every aspect of security and surveillance in industrial and commercial facilities, federal prisons, hospitals, universities, schools, and federal and state government offices. Vicon provides cutting edge, mission critical security and video surveillance solutions utilizing Artificial Intelligence (AI) based data algorithms.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Industrial Services</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cemtrex’s Industrial Services segment operates through the brand, Advanced Industrial Services (“AIS”), that offers single-source expertise and services for rigging, millwrighting, in plant maintenance, equipment erection, relocation, and disassembly to diversified customers. We install high precision equipment in a wide variety of industrial markets like automotive, printing and graphics, industrial automation, packaging, and chemicals among others. We are a leading provider of reliability-driven maintenance and contracting solutions for the machinery, packaging, printing, chemical, and other manufacturing markets. The focus is on customers seeking to achieve greater asset utilization and reliability to cut costs and increase production from existing assets, including small projects, sustaining capital, turnarounds, maintenance, specialty welding services, and high-quality scaffolding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zZ65oaChZCuf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following tables summarize the Company’s segment information:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zT8RkjOJuJog" style="display: none">SCHEDULE OF SEGMENT INFORMATION</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_z7DDHWFtKCfd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Security</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zznRPFgi01v1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Industrial Services</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zjJZpZjJAst2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Corporate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20221001__20230930_z0cjpHFJ9X12" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zd5CynDPuEk8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Security</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_z73lt1ldbLx6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Industrial Services</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z8QOMtrb1f8j" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Corporate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20211001__20220930_zXfNyu6VrIHd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"><b>Year ended September 30, 2023</b></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"><b>Year ended September 30, 2022</b></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Security</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Industrial Services</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Corporate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Security</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Industrial Services</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Corporate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zgEL8KzIZaXc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">34,359,470</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">25,009,092</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1127">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 5%; font-weight: bold; text-align: right">59,368,562</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">23,820,764</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">21,206,016</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1131">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 5%; font-weight: bold; text-align: right">45,026,780</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CostOfRevenue_zZ8cDd0tqrzb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Cost of revenues</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">17,253,170</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">16,429,566</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1136">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">33,682,736</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,597,060</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,863,792</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1140">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">28,460,852</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--GrossProfit_iT_zttnvglQDOh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">17,106,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,579,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1145">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">25,685,826</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,223,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">6,342,224</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1149">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">16,565,928</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zXM5tudJum55" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--SellingGeneralAndAdministrativeExpense_zSHgtg1JSzF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Sales, general, and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,422,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,755,998</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,724,317</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">22,903,265</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,150,249</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,008,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,023,513</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">21,182,457</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zYL0bANd4Z7i" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,392</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">719,404</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,279</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,026,075</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">906,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704,246</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,580</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,752,098</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GoodwillImpairmentLoss_maOEz8Pl_zz4gVO9aucKd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Goodwill impairment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1179">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1180">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1181">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1182">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,316,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1184">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1185">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,316,000</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ResearchAndDevelopmentExpense_i01_zBaFoXRXYJHj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Research and development</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,267,994</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1189">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1190">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,267,994</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,444,488</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1193">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1194">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">4,444,488</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingIncomeLoss_iT_pp0p0_zfVl0tn1XDfd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Operating (loss)/income</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(839,036</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,104,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,776,596</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(1,511,508</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(10,593,305</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">629,283</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,165,093</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(14,129,115</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_zI6m0L3UdMuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income/(expense)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">113,846</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(166,369</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,437,082</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(4,489,605</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">686,413</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(181,160</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,796,782</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">3,302,035</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20230930_z3Sw0jXJkV61" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20220930_zVsLNNLVdpzi" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zgbaYPc4LZJf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%">Security</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">21,829,183</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">15,257,235</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zt5w21vc3dCc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Industrial Services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,781,349</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,658,984</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zN7VyVn3HcXf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Corporate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,843,211</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,869,716</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Assets_iI_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zPU1zOSoxP06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Discontinued operations</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1224">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,971,693</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Assets_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">48,453,743</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">45,757,628</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zIdaEdNGUfO7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock_z3TuHm02zSdj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company generates revenue from product sales and services from its subsidiaries located in the United States, The United Kingdom, and India. Revenue and long-lived asset information for the Company is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 27.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_ziE2GIvuIV9i" style="display: none">SCHEDULE OF REVENUE FROM PRODUCT SALES AND SERVICES FROM ITS SUBSIDIARIES</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the year ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedStatesMember_zP1Fi8hqXRXl" style="width: 16%; text-align: right" title="Revenues">53,905,149</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedStatesMember_zP9eeZB7k681" style="width: 16%; text-align: right" title="Revenues">40,977,549</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">United Kingdom</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z8c6EE0oq4Li" style="text-align: right" title="Revenues">3,301,682</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zC98JxXT222k" style="text-align: right" title="Revenues">3,989,223</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">India</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndiaMember_zJJLfM5zy056" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">2,161,731</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndiaMember_zguJMfkNB4A1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">60,008</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20221001__20230930_z2s9vGPpUqD4" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">59,368,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20211001__20220930_zEUyAIHqWnce" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">45,026,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Long-lived Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedStatesMember_zaBzW1yY7Rac" style="width: 16%; text-align: right" title="Long-lived Assets">15,420,489</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedStatesMember_zkLMmLBKWPgf" style="width: 16%; text-align: right" title="Long-lived Assets">11,118,962</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">United Kingdom</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zY7sjBe47rk2" style="text-align: right" title="Long-lived Assets">328,819</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_ztgybfqHEK3a" style="text-align: right" title="Long-lived Assets">397,968</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">India</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndiaMember_zmluIFK83uv1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Long-lived Assets">138,907</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndiaMember_zYrjmV9vDQ88" style="border-bottom: Black 1.5pt solid; text-align: right" title="Long-lived Assets">311,601</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230930_zNRTXp24inGl" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-lived Assets">15,888,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20220930_zaVRsexKxrPi" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-lived Assets">11,828,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zA6wACUZ71U7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SegmentReportingDisclosureTextBlock>
<us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_899_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zZ65oaChZCuf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following tables summarize the Company’s segment information:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zT8RkjOJuJog" style="display: none">SCHEDULE OF SEGMENT INFORMATION</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_z7DDHWFtKCfd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Security</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zznRPFgi01v1" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Industrial Services</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zjJZpZjJAst2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Corporate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20221001__20230930_z0cjpHFJ9X12" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zd5CynDPuEk8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Security</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_z73lt1ldbLx6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Industrial Services</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z8QOMtrb1f8j" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Corporate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20211001__20220930_zXfNyu6VrIHd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"><b>Year ended September 30, 2023</b></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="14" style="border-bottom: Black 1.5pt solid; text-align: center"><b>Year ended September 30, 2022</b></td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Security</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Industrial Services</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Corporate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Security</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Industrial Services</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Corporate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zgEL8KzIZaXc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%">Revenues</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">34,359,470</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">25,009,092</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1127">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 5%; font-weight: bold; text-align: right">59,368,562</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">23,820,764</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">21,206,016</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1131">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 5%; font-weight: bold; text-align: right">45,026,780</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CostOfRevenue_zZ8cDd0tqrzb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Cost of revenues</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">17,253,170</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">16,429,566</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1136">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">33,682,736</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,597,060</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,863,792</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1140">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">28,460,852</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--GrossProfit_iT_zttnvglQDOh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gross profit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">17,106,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,579,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1145">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">25,685,826</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,223,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">6,342,224</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1149">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">16,565,928</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingExpensesAbstract_iB_zXM5tudJum55" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--SellingGeneralAndAdministrativeExpense_zSHgtg1JSzF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Sales, general, and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,422,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,755,998</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,724,317</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">22,903,265</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,150,249</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,008,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,023,513</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">21,182,457</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_zYL0bANd4Z7i" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,392</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">719,404</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,279</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,026,075</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">906,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704,246</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,580</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,752,098</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--GoodwillImpairmentLoss_maOEz8Pl_zz4gVO9aucKd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Goodwill impairment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1179">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1180">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1181">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1182">-</span></td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,316,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1184">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1185">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,316,000</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ResearchAndDevelopmentExpense_i01_zBaFoXRXYJHj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Research and development</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,267,994</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1189">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1190">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,267,994</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,444,488</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1193">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1194">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">4,444,488</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingIncomeLoss_iT_pp0p0_zfVl0tn1XDfd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Operating (loss)/income</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(839,036</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,104,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,776,596</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(1,511,508</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(10,593,305</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">629,283</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,165,093</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(14,129,115</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_zI6m0L3UdMuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other income/(expense)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">113,846</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(166,369</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,437,082</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">(4,489,605</td><td style="font-weight: bold; text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">686,413</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(181,160</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,796,782</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">3,302,035</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20230930_z3Sw0jXJkV61" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20220930_zVsLNNLVdpzi" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zgbaYPc4LZJf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%">Security</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">21,829,183</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">15,257,235</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zt5w21vc3dCc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Industrial Services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,781,349</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,658,984</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zN7VyVn3HcXf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Corporate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,843,211</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,869,716</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--Assets_iI_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentDiscontinuedOperationsMember_zPU1zOSoxP06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Discontinued operations</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1224">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,971,693</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Assets_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">48,453,743</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">45,757,628</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-10-012023-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 34359470 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-10-012023-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 25009092 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 59368562 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-10-012022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 23820764 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-10-012022-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 21206016 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 45026780 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:CostOfRevenue contextRef="From2022-10-012023-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 17253170 </us-gaap:CostOfRevenue>
<us-gaap:CostOfRevenue contextRef="From2022-10-012023-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 16429566 </us-gaap:CostOfRevenue>
<us-gaap:CostOfRevenue contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 33682736 </us-gaap:CostOfRevenue>
<us-gaap:CostOfRevenue contextRef="From2021-10-012022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 13597060 </us-gaap:CostOfRevenue>
<us-gaap:CostOfRevenue contextRef="From2021-10-012022-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 14863792 </us-gaap:CostOfRevenue>
<us-gaap:CostOfRevenue contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 28460852 </us-gaap:CostOfRevenue>
<us-gaap:GrossProfit contextRef="From2022-10-012023-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 17106300 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="From2022-10-012023-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 8579526 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 25685826 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="From2021-10-012022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 10223704 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="From2021-10-012022-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 6342224 </us-gaap:GrossProfit>
<us-gaap:GrossProfit contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 16565928 </us-gaap:GrossProfit>
<us-gaap:SellingGeneralAndAdministrativeExpense contextRef="From2022-10-012023-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 14422950 </us-gaap:SellingGeneralAndAdministrativeExpense>
<us-gaap:SellingGeneralAndAdministrativeExpense contextRef="From2022-10-012023-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 4755998 </us-gaap:SellingGeneralAndAdministrativeExpense>
<us-gaap:SellingGeneralAndAdministrativeExpense contextRef="From2022-10-012023-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> 3724317 </us-gaap:SellingGeneralAndAdministrativeExpense>
<us-gaap:SellingGeneralAndAdministrativeExpense contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 22903265 </us-gaap:SellingGeneralAndAdministrativeExpense>
<us-gaap:SellingGeneralAndAdministrativeExpense contextRef="From2021-10-012022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 12150249 </us-gaap:SellingGeneralAndAdministrativeExpense>
<us-gaap:SellingGeneralAndAdministrativeExpense contextRef="From2021-10-012022-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 5008695 </us-gaap:SellingGeneralAndAdministrativeExpense>
<us-gaap:SellingGeneralAndAdministrativeExpense contextRef="From2021-10-012022-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> 4023513 </us-gaap:SellingGeneralAndAdministrativeExpense>
<us-gaap:SellingGeneralAndAdministrativeExpense contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 21182457 </us-gaap:SellingGeneralAndAdministrativeExpense>
<us-gaap:DepreciationAndAmortization contextRef="From2022-10-012023-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 254392 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2022-10-012023-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 719404 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2022-10-012023-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> 52279 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 1026075 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2021-10-012022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 906272 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2021-10-012022-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 704246 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2021-10-012022-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> 141580 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 1752098 </us-gaap:DepreciationAndAmortization>
<us-gaap:GoodwillImpairmentLoss contextRef="From2021-10-012022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 3316000 </us-gaap:GoodwillImpairmentLoss>
<us-gaap:GoodwillImpairmentLoss contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 3316000 </us-gaap:GoodwillImpairmentLoss>
<us-gaap:ResearchAndDevelopmentExpense contextRef="From2022-10-012023-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 3267994 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:ResearchAndDevelopmentExpense contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 3267994 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:ResearchAndDevelopmentExpense contextRef="From2021-10-012022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 4444488 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:ResearchAndDevelopmentExpense contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 4444488 </us-gaap:ResearchAndDevelopmentExpense>
<us-gaap:OperatingIncomeLoss contextRef="From2022-10-012023-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> -839036 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2022-10-012023-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 3104124 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2022-10-012023-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> -3776596 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -1511508 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2021-10-012022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> -10593305 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2021-10-012022-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 629283 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2021-10-012022-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> -4165093 </us-gaap:OperatingIncomeLoss>
<us-gaap:OperatingIncomeLoss contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -14129115 </us-gaap:OperatingIncomeLoss>
<us-gaap:NonoperatingIncomeExpense contextRef="From2022-10-012023-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 113846 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="From2022-10-012023-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> -166369 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="From2022-10-012023-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> -4437082 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -4489605 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="From2021-10-012022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 686413 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="From2021-10-012022-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> -181160 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="From2021-10-012022-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> 2796782 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:NonoperatingIncomeExpense contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 3302035 </us-gaap:NonoperatingIncomeExpense>
<us-gaap:Assets contextRef="AsOf2023-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 21829183 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 15257235 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2023-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 23781349 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2022-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 16658984 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2023-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> 2843211 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2022-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> 9869716 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2022-09-30_us-gaap_SegmentDiscontinuedOperationsMember" decimals="0" unitRef="USD"> 3971693 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 48453743 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 45757628 </us-gaap:Assets>
<us-gaap:ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_892_eus-gaap--ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock_z3TuHm02zSdj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company generates revenue from product sales and services from its subsidiaries located in the United States, The United Kingdom, and India. Revenue and long-lived asset information for the Company is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 27.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_ziE2GIvuIV9i" style="display: none">SCHEDULE OF REVENUE FROM PRODUCT SALES AND SERVICES FROM ITS SUBSIDIARIES</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the year ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedStatesMember_zP1Fi8hqXRXl" style="width: 16%; text-align: right" title="Revenues">53,905,149</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedStatesMember_zP9eeZB7k681" style="width: 16%; text-align: right" title="Revenues">40,977,549</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">United Kingdom</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z8c6EE0oq4Li" style="text-align: right" title="Revenues">3,301,682</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zC98JxXT222k" style="text-align: right" title="Revenues">3,989,223</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">India</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndiaMember_zJJLfM5zy056" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">2,161,731</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndiaMember_zguJMfkNB4A1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">60,008</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20221001__20230930_z2s9vGPpUqD4" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">59,368,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20211001__20220930_zEUyAIHqWnce" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">45,026,780</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Long-lived Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedStatesMember_zaBzW1yY7Rac" style="width: 16%; text-align: right" title="Long-lived Assets">15,420,489</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedStatesMember_zkLMmLBKWPgf" style="width: 16%; text-align: right" title="Long-lived Assets">11,118,962</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">United Kingdom</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zY7sjBe47rk2" style="text-align: right" title="Long-lived Assets">328,819</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_ztgybfqHEK3a" style="text-align: right" title="Long-lived Assets">397,968</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">India</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndiaMember_zmluIFK83uv1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Long-lived Assets">138,907</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndiaMember_zYrjmV9vDQ88" style="border-bottom: Black 1.5pt solid; text-align: right" title="Long-lived Assets">311,601</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20230930_zNRTXp24inGl" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-lived Assets">15,888,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20220930_zaVRsexKxrPi" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-lived Assets">11,828,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
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<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-10-012023-09-30_custom_UnitedStatesMember" decimals="0" unitRef="USD"> 53905149 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-10-012022-09-30_custom_UnitedStatesMember" decimals="0" unitRef="USD"> 40977549 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-10-012023-09-30_custom_UnitedKingdomMember" decimals="0" unitRef="USD"> 3301682 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-10-012022-09-30_custom_UnitedKingdomMember" decimals="0" unitRef="USD"> 3989223 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-10-012023-09-30_custom_IndiaMember" decimals="0" unitRef="USD"> 2161731 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-10-012022-09-30_custom_IndiaMember" decimals="0" unitRef="USD"> 60008 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 59368562 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 45026780 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2023-09-30_custom_UnitedStatesMember" decimals="0" unitRef="USD"> 15420489 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2022-09-30_custom_UnitedStatesMember" decimals="0" unitRef="USD"> 11118962 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2023-09-30_custom_UnitedKingdomMember" decimals="0" unitRef="USD"> 328819 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2022-09-30_custom_UnitedKingdomMember" decimals="0" unitRef="USD"> 397968 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2023-09-30_custom_IndiaMember" decimals="0" unitRef="USD"> 138907 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2022-09-30_custom_IndiaMember" decimals="0" unitRef="USD"> 311601 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 15888215 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 11828531 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:FairValueDisclosuresTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_801_eus-gaap--FairValueDisclosuresTextBlock_zB7Tv7BkCtoc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 4 – <span id="xdx_82C_zZ6orhNi3EX7">FAIR VALUE MEASUREMENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value is defined as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three-level hierarchy is applied to prioritize the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 22.3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The three levels of the fair value hierarchy under the guidance for fair value measurements are described below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 22.3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 — Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Our Level 1 assets include cash equivalents, banker’s acceptances, trading securities investments and investment funds. The Company measures trading securities investments and investment funds at quoted market prices as they are traded in an active market with sufficient volume and frequency of transactions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 22.3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 — Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. If the asset or liability has a specified contractual term, a Level 2 input must be observable for substantially the full term of the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 22.3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 — Level 3 inputs are unobservable inputs for the asset or liability in which there is little, if any, market activity for the asset or liability at the measurement date. Level 3 assets and liabilities include cost method investments, goodwill, intangible assets, and property, plant and equipment, which are measured at fair value using a discounted cash flow approach when they are impaired. Quantitative information for Level 3 assets and liabilities reviewed at each reporting period includes indicators of significant deterioration in the earnings performance, credit rating, asset quality, business prospects of the investee, and financial indicators of the investee’s ability to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 22.3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisTextBlock_zlk04Pu8PFb8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s fair value assets for the years ended September 30, 2023, and 2022, are as follows;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center; text-indent: 0.5in; background-color: white"><span id="xdx_8B0_zf2Jrc0hkNe4" style="display: none">SCHEDULE OF FAIR VALUE OF ASSETS</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Quoted Prices in Active Markets for Identical Assets</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant Other Observable Inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant Unobservable Inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Balance as of<br/> September 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">            </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">              </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; width: 36%; text-align: left">Investment in marketable securities (included in short-term investments)</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zQoXHvfTPGj2" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets">13,663</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zIsQczLymMMi" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1270">-</span></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zS0x18akEvk1" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1272">-</span></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zW7LHOcCZTwb" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets">13,663</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zjDAoCnU33G5" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets">13,663</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zceg3k8d2peh" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1278">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zQtlIV6pyKNg" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1280">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20230930_zLueZPNsOXYd" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets">13,663</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Quoted Prices in Active Markets for Identical Assets</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant Other Observable Inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant Unobservable Inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Balance as of<br/> September 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">              </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">                </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; width: 36%; text-align: left">Investment in marketable securities (included in short-term investments)</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zRHhiDplR4g2" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets">13,721</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zBZePHI9QEF4" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1286">-</span></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_z6iudwbY81Oa" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1288">-</span></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_z03BtVWe3d93" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets">13,721</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzf1ZUVZuJyi" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets">13,721</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zqY1yQoULEA2" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1294">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zktRkmqqPCfa" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1296">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_iI_c20220930_zh8ajucCmNFk" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets">13,721</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zoNKDF2WUvm3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:FairValueDisclosuresTextBlock>
<us-gaap:FairValueAssetsMeasuredOnRecurringBasisTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_897_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisTextBlock_zlk04Pu8PFb8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s fair value assets for the years ended September 30, 2023, and 2022, are as follows;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center; text-indent: 0.5in; background-color: white"><span id="xdx_8B0_zf2Jrc0hkNe4" style="display: none">SCHEDULE OF FAIR VALUE OF ASSETS</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Quoted Prices in Active Markets for Identical Assets</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant Other Observable Inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant Unobservable Inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Balance as of<br/> September 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">            </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">              </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; width: 36%; text-align: left">Investment in marketable securities (included in short-term investments)</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zQoXHvfTPGj2" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets">13,663</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zIsQczLymMMi" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1270">-</span></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zS0x18akEvk1" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1272">-</span></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zW7LHOcCZTwb" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets">13,663</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zjDAoCnU33G5" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets">13,663</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zceg3k8d2peh" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1278">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20230930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zQtlIV6pyKNg" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1280">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20230930_zLueZPNsOXYd" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets">13,663</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Quoted Prices in Active Markets for Identical Assets</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant Other Observable Inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Significant Unobservable Inputs</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Balance as of<br/> September 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">(Level 3)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">              </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">                </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; width: 36%; text-align: left">Investment in marketable securities (included in short-term investments)</td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zRHhiDplR4g2" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets">13,721</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_zBZePHI9QEF4" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1286">-</span></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_z6iudwbY81Oa" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1288">-</span></td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1.5pt; width: 2%"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--InvestmentTypeAxis__custom--MarketableSecuritiesMember_z03BtVWe3d93" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Fair value assets">13,721</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzf1ZUVZuJyi" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets">13,721</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zqY1yQoULEA2" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1294">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20220930__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zktRkmqqPCfa" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets"><span style="-sec-ix-hidden: xdx2ixbrl1296">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_iI_c20220930_zh8ajucCmNFk" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value assets">13,721</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:FairValueAssetsMeasuredOnRecurringBasisTextBlock>
<us-gaap:AssetsFairValueDisclosure contextRef="AsOf2023-09-30_us-gaap_FairValueInputsLevel1Member_custom_MarketableSecuritiesMember" decimals="0" unitRef="USD"> 13663 </us-gaap:AssetsFairValueDisclosure>
<us-gaap:AssetsFairValueDisclosure contextRef="AsOf2023-09-30_custom_MarketableSecuritiesMember" decimals="0" unitRef="USD"> 13663 </us-gaap:AssetsFairValueDisclosure>
<us-gaap:AssetsFairValueDisclosure contextRef="AsOf2023-09-30_us-gaap_FairValueInputsLevel1Member" decimals="0" unitRef="USD"> 13663 </us-gaap:AssetsFairValueDisclosure>
<us-gaap:AssetsFairValueDisclosure contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 13663 </us-gaap:AssetsFairValueDisclosure>
<us-gaap:AssetsFairValueDisclosure contextRef="AsOf2022-09-30_us-gaap_FairValueInputsLevel1Member_custom_MarketableSecuritiesMember" decimals="0" unitRef="USD"> 13721 </us-gaap:AssetsFairValueDisclosure>
<us-gaap:AssetsFairValueDisclosure contextRef="AsOf2022-09-30_custom_MarketableSecuritiesMember" decimals="0" unitRef="USD"> 13721 </us-gaap:AssetsFairValueDisclosure>
<us-gaap:AssetsFairValueDisclosure contextRef="AsOf2022-09-30_us-gaap_FairValueInputsLevel1Member" decimals="0" unitRef="USD"> 13721 </us-gaap:AssetsFairValueDisclosure>
<us-gaap:AssetsFairValueDisclosure contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 13721 </us-gaap:AssetsFairValueDisclosure>
<us-gaap:CashAndCashEquivalentsDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_802_eus-gaap--CashAndCashEquivalentsDisclosureTextBlock_z9CmmCdoYjlk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 5 – <span id="xdx_82F_zLFiCrzETVI2">RESTRICTED CASH</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A subsidiary of the Company participates in a consortium in order to self-insure group care coverage for its employees. The plan is administrated by Benecon Group and the Company makes monthly deposits in a trust account to cover medical claims and any administrative costs associated with the plan. These funds, as required by the plan are restricted in nature and amounted to $<span id="xdx_906_eus-gaap--RestrictedCashCurrent_iI_pp0p0_c20230930_zUxMqxVxn9wh" title="Restricted cash">919,652</span> and $<span id="xdx_900_eus-gaap--RestrictedCashCurrent_iI_pp0p0_c20220930_zFqBkVYj4tI8" title="Restricted cash">1,577,915</span> as of September 30, 2023, and 2022, respectively. Additionally, there was $<span title="Restricted cash"><span id="xdx_90B_eus-gaap--RestrictedCash_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zKsyZ6JAwgQ8" title="Restricted cash">100,000</span></span> of restricted cash in escrow per the purchase agreement with Heisey Mechanical, Ltd..</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CashAndCashEquivalentsDisclosureTextBlock>
<us-gaap:RestrictedCashCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 919652 </us-gaap:RestrictedCashCurrent>
<us-gaap:RestrictedCashCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1577915 </us-gaap:RestrictedCashCurrent>
<us-gaap:RestrictedCash contextRef="AsOf2023-09-30_custom_PurchaseAgreementMember_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 100000 </us-gaap:RestrictedCash>
<us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_80C_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_zpbCEn5NstNa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 6 – <span id="xdx_82C_znc0tffFIHCi">TRADE RECEIVABLES, NET</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zhF0FG4KkAfh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables, net consists of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_zcTZllFdnKBk" style="display: none">SCHEDULE OF TRADE RECEIVABLES, NET</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20230930_zGWFpwa3V7L4" style="text-align: center">September 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20220930_zHN8qtRlIiBh" style="text-align: center">September 30,</td><td> </td> <td> </td> <td colspan="3" id="xdx_49B_20210930_z5OhBbinp8y1" style="white-space: nowrap; text-align: center"><p style="margin-top: 0; margin-bottom: 0">September 30,</p></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td></tr> <tr id="xdx_40C_eus-gaap--AccountsReceivableGross_iI_pp0p0_maARNCzZ7g_zWd2zJCEEyv2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">9,444,619</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">5,648,655</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="text-align: right; width: 14%">7,462,165</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_pp0p0_di_msARNCzZ7g_zpAAZLg0cqn9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(234,924</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(249,439</td><td style="padding-bottom: 1.5pt; text-align: left">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(182,242</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr id="xdx_400_eus-gaap--AccountsReceivableNet_iTI_pp0p0_mtARNCzZ7g_zTJD6JISlYH3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivables, net, total</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,209,695</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,399,216</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">6,458,984</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p id="xdx_8A6_zG00gLKpXy1e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables include amounts due for shipped products and services rendered.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Allowance for doubtful accounts includes estimated losses resulting from the inability of our customers to make the required payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock>
<us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_899_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zhF0FG4KkAfh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables, net consists of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_zcTZllFdnKBk" style="display: none">SCHEDULE OF TRADE RECEIVABLES, NET</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20230930_zGWFpwa3V7L4" style="text-align: center">September 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20220930_zHN8qtRlIiBh" style="text-align: center">September 30,</td><td> </td> <td> </td> <td colspan="3" id="xdx_49B_20210930_z5OhBbinp8y1" style="white-space: nowrap; text-align: center"><p style="margin-top: 0; margin-bottom: 0">September 30,</p></td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="3" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td></tr> <tr id="xdx_40C_eus-gaap--AccountsReceivableGross_iI_pp0p0_maARNCzZ7g_zWd2zJCEEyv2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">9,444,619</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">5,648,655</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="text-align: right; width: 14%">7,462,165</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_pp0p0_di_msARNCzZ7g_zpAAZLg0cqn9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(234,924</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(249,439</td><td style="padding-bottom: 1.5pt; text-align: left">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">(182,242</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr id="xdx_400_eus-gaap--AccountsReceivableNet_iTI_pp0p0_mtARNCzZ7g_zTJD6JISlYH3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivables, net, total</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,209,695</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,399,216</td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">6,458,984</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
<us-gaap:AccountsReceivableGross contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 9444619 </us-gaap:AccountsReceivableGross>
<us-gaap:AccountsReceivableGross contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 5648655 </us-gaap:AccountsReceivableGross>
<us-gaap:AccountsReceivableGross contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 7462165 </us-gaap:AccountsReceivableGross>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 234924 </us-gaap:AllowanceForDoubtfulAccountsReceivable>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 249439 </us-gaap:AllowanceForDoubtfulAccountsReceivable>
<us-gaap:AllowanceForDoubtfulAccountsReceivable contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 182242 </us-gaap:AllowanceForDoubtfulAccountsReceivable>
<us-gaap:AccountsReceivableNet contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 9209695 </us-gaap:AccountsReceivableNet>
<us-gaap:AccountsReceivableNet contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 5399216 </us-gaap:AccountsReceivableNet>
<us-gaap:AccountsReceivableNet contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 6458984 </us-gaap:AccountsReceivableNet>
<CETX:PrepaidAndOtherCurrentAssetsTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_80C_ecustom--PrepaidAndOtherCurrentAssetsTextBlock_z6CRP7MPCXVf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 7 – <span id="xdx_82C_zygSjHz70Wfg">PREPAID AND OTHER CURRENT ASSETS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_895_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zY7LkF8kA347" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid and other current assets consist of the following;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zq7shmJyiBF5" style="display: none">SUMMARY OF PREPAID AND OTHER CURRENT ASSETS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230930_zl4PBUJZfLP8" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220930_zs5p1DbIZsV4" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,<br/> 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_eus-gaap--PrepaidExpenseCurrent_iI_maOACzFrC_zDKkFfhIW87f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">521,310</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">536,820</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--PrepaidInventories_iI_maOACzFrC_zYekIDG3yJ9c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,084,051</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">220,553</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredCostsCurrent_iI_maOACzFrC_zBDTDgTBl7ti" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,626</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PrepaidTaxes_iI_maOACzFrC_zyI34Vz0T3td" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">168,555</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">604,840</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--VatGstTaxReceivable_iI_maOACzFrC_zskgPxf82az8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">VAT and GST tax receivable</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">298,502</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">236,986</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherAssetsCurrent_iTI_mtOACzFrC_z4yYa0UogR07" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Prepaid expenses and other assets total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,098,359</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,639,825</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zJ1ZrgMknJld" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</CETX:PrepaidAndOtherCurrentAssetsTextBlock>
<us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_895_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zY7LkF8kA347" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid and other current assets consist of the following;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zq7shmJyiBF5" style="display: none">SUMMARY OF PREPAID AND OTHER CURRENT ASSETS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20230930_zl4PBUJZfLP8" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220930_zs5p1DbIZsV4" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,<br/> 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_eus-gaap--PrepaidExpenseCurrent_iI_maOACzFrC_zDKkFfhIW87f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">521,310</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">536,820</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--PrepaidInventories_iI_maOACzFrC_zYekIDG3yJ9c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,084,051</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">220,553</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredCostsCurrent_iI_maOACzFrC_zBDTDgTBl7ti" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,626</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PrepaidTaxes_iI_maOACzFrC_zyI34Vz0T3td" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">168,555</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">604,840</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--VatGstTaxReceivable_iI_maOACzFrC_zskgPxf82az8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">VAT and GST tax receivable</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">298,502</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">236,986</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherAssetsCurrent_iTI_mtOACzFrC_z4yYa0UogR07" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Prepaid expenses and other assets total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,098,359</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,639,825</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>
</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>
<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 521310 </us-gaap:PrepaidExpenseCurrent>
<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 536820 </us-gaap:PrepaidExpenseCurrent>
<CETX:PrepaidInventories contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1084051 </CETX:PrepaidInventories>
<CETX:PrepaidInventories contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 220553 </CETX:PrepaidInventories>
<us-gaap:DeferredCostsCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 25941 </us-gaap:DeferredCostsCurrent>
<us-gaap:DeferredCostsCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 40626 </us-gaap:DeferredCostsCurrent>
<us-gaap:PrepaidTaxes contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 168555 </us-gaap:PrepaidTaxes>
<us-gaap:PrepaidTaxes contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 604840 </us-gaap:PrepaidTaxes>
<CETX:VatGstTaxReceivable contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 298502 </CETX:VatGstTaxReceivable>
<CETX:VatGstTaxReceivable contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 236986 </CETX:VatGstTaxReceivable>
<us-gaap:OtherAssetsCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 2098359 </us-gaap:OtherAssetsCurrent>
<us-gaap:OtherAssetsCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1639825 </us-gaap:OtherAssetsCurrent>
<us-gaap:InventoryDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_80D_eus-gaap--InventoryDisclosureTextBlock_zpoQ6vINxwh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 8 – <span id="xdx_827_z1Zu6KMW5ezd">INVENTORY, NET</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zVDegxLRowE2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory, net of reserves, consist of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_zPAAhZJsJSI9" style="display: none">SCHEDULE OF INVENTORY, NET</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_498_20230930_zsEs78cCVOXj" style="text-align: center">September 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20220930_zIAfDxdWdFa" style="text-align: center">September 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_eus-gaap--InventoryRawMaterials_iI_pp0p0_maIGzvRo_z9K7LSIJ9CP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,089,773</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,375,933</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maIGzvRo_zdTzI5PPEb36" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Work in progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,026</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maIGzvRo_zZRGwWlfvOp8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,158,448</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,080,235</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--InventoryGross_iTI_pp0p0_mtIGzvRo_maINzFus_z0IwYSe8HVIk" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory, gross</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,357,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,576,194</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryAdjustments_iNI_pp0p0_di_msINzFus_zgaj0clejHJh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Allowance for inventory obsolescence</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(618,021</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,088,377</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_pp0p0_mtINzFus_zQQ3IwtFrpz7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Inventory –net of allowance for inventory obsolescence</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,739,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,487,817</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_z0z5UyQtw5x6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:InventoryDisclosureTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_89B_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zVDegxLRowE2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory, net of reserves, consist of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_zPAAhZJsJSI9" style="display: none">SCHEDULE OF INVENTORY, NET</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_498_20230930_zsEs78cCVOXj" style="text-align: center">September 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20220930_zIAfDxdWdFa" style="text-align: center">September 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_eus-gaap--InventoryRawMaterials_iI_pp0p0_maIGzvRo_z9K7LSIJ9CP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,089,773</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,375,933</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryWorkInProcess_iI_pp0p0_maIGzvRo_zdTzI5PPEb36" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Work in progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,026</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maIGzvRo_zZRGwWlfvOp8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,158,448</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,080,235</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--InventoryGross_iTI_pp0p0_mtIGzvRo_maINzFus_z0IwYSe8HVIk" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory, gross</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,357,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,576,194</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryAdjustments_iNI_pp0p0_di_msINzFus_zgaj0clejHJh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Allowance for inventory obsolescence</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(618,021</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,088,377</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--InventoryNet_iTI_pp0p0_mtINzFus_zQQ3IwtFrpz7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Inventory –net of allowance for inventory obsolescence</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,739,219</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,487,817</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
<us-gaap:InventoryRawMaterials contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1089773 </us-gaap:InventoryRawMaterials>
<us-gaap:InventoryRawMaterials contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1375933 </us-gaap:InventoryRawMaterials>
<us-gaap:InventoryWorkInProcess contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 109019 </us-gaap:InventoryWorkInProcess>
<us-gaap:InventoryWorkInProcess contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 120026 </us-gaap:InventoryWorkInProcess>
<us-gaap:InventoryFinishedGoods contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 8158448 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryFinishedGoods contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 8080235 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryGross contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 9357240 </us-gaap:InventoryGross>
<us-gaap:InventoryGross contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 9576194 </us-gaap:InventoryGross>
<us-gaap:InventoryAdjustments contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 618021 </us-gaap:InventoryAdjustments>
<us-gaap:InventoryAdjustments contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1088377 </us-gaap:InventoryAdjustments>
<us-gaap:InventoryNet contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 8739219 </us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 8487817 </us-gaap:InventoryNet>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_80E_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zkB7K4be5Oy2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 9 – <span id="xdx_825_zN6Bum4da1Si">PROPERTY AND EQUIPMENT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--PropertyPlantAndEquipmentTextBlock_zz5LNNPFYDk4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_z6ePauROxuy3" style="display: none">SUMMARY OF PROPERTY AND EQUIPMENT</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49D_20230930_zd5pwYfyYnZ1" style="text-align: center">September 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20220930_z15cRywAGCCh" style="text-align: center">September 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zsWmBwrgJahf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">945,279</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">790,373</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--BuildingAndLeaseholdImprovementsMember_z5x9wUQWbpQl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Building and leasehold improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,362,062</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,906,953</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zEyd8PDEDie4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Furniture and office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">579,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">546,548</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputersAndSoftwareMember_zmyErPjaF1r2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Computers and software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,333,135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">365,892</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zQ8c0TxlFwq2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Machinery and equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,488,639</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,242,709</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENzBKZ_zu2JCsBQuseh" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment, gross</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,708,815</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,852,475</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzBKZ_zv4UNpcs9bJ4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,490,114</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,572,033</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzBKZ_zH5xefdgJIpe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,218,701</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,280,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zU0lTi9Koic" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Depreciation and amortization of property and equipment totaled approximately $<span id="xdx_906_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20221001__20230930__us-gaap--FairValueByAssetClassAxis__us-gaap--PropertyPlantAndEquipmentMember_zBBCbsZySZZ1">1,026,075 </span>and $<span id="xdx_90E_eus-gaap--DepreciationDepletionAndAmortization_pp0p0_c20211001__20220930__us-gaap--FairValueByAssetClassAxis__us-gaap--PropertyPlantAndEquipmentMember_zcXW3OxBLnGf">1,752,098 </span>for fiscal years ended September 30, 2023, and 2022, respectively recorded as general and administrative expenses on the Company’s consolidated statement of operations and comprehensive income/(loss).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_890_eus-gaap--PropertyPlantAndEquipmentTextBlock_zz5LNNPFYDk4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_z6ePauROxuy3" style="display: none">SUMMARY OF PROPERTY AND EQUIPMENT</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49D_20230930_zd5pwYfyYnZ1" style="text-align: center">September 30,</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20220930_z15cRywAGCCh" style="text-align: center">September 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zsWmBwrgJahf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Land</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">945,279</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">790,373</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--BuildingAndLeaseholdImprovementsMember_z5x9wUQWbpQl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Building and leasehold improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,362,062</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,906,953</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zEyd8PDEDie4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Furniture and office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">579,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">546,548</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ComputersAndSoftwareMember_zmyErPjaF1r2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Computers and software</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,333,135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">365,892</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zQ8c0TxlFwq2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Machinery and equipment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,488,639</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11,242,709</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENzBKZ_zu2JCsBQuseh" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment, gross</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,708,815</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,852,475</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzBKZ_zv4UNpcs9bJ4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,490,114</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,572,033</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzBKZ_zH5xefdgJIpe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,218,701</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,280,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentTextBlock>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-09-30_us-gaap_LandMember" decimals="0" unitRef="USD"> 945279 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-09-30_us-gaap_LandMember" decimals="0" unitRef="USD"> 790373 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-09-30_custom_BuildingAndLeaseholdImprovementsMember" decimals="0" unitRef="USD"> 4362062 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-09-30_custom_BuildingAndLeaseholdImprovementsMember" decimals="0" unitRef="USD"> 2906953 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-09-30_us-gaap_FurnitureAndFixturesMember" decimals="0" unitRef="USD"> 579700 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-09-30_us-gaap_FurnitureAndFixturesMember" decimals="0" unitRef="USD"> 546548 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-09-30_custom_ComputersAndSoftwareMember" decimals="0" unitRef="USD"> 1333135 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-09-30_custom_ComputersAndSoftwareMember" decimals="0" unitRef="USD"> 365892 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-09-30_us-gaap_MachineryAndEquipmentMember" decimals="0" unitRef="USD"> 12488639 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-09-30_us-gaap_MachineryAndEquipmentMember" decimals="0" unitRef="USD"> 11242709 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 19708815 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 15852475 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 10490114 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 10572033 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 9218701 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 5280442 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2022-10-012023-09-30_us-gaap_PropertyPlantAndEquipmentMember" decimals="0" unitRef="USD"> 1026075 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:DepreciationDepletionAndAmortization contextRef="From2021-10-012022-09-30_us-gaap_PropertyPlantAndEquipmentMember" decimals="0" unitRef="USD"> 1752098 </us-gaap:DepreciationDepletionAndAmortization>
<us-gaap:GoodwillDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_80E_eus-gaap--GoodwillDisclosureTextBlock_zoAhJTzlx3cd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 10 – <span id="xdx_822_zqcBkNjlmTta">GOODWILL</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_eus-gaap--ScheduleOfGoodwillTextBlock_zIXp0m6VA2C9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in the carrying amount of goodwill, by segment, are as follows</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  <span id="xdx_8BD_zeBUmwNVEhFd" style="display: none">SCHEDULE OF GOODWILL BY SEGMENT</span><span> </span></span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Security</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Industrial Services</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corporate</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; font-weight: bold; padding-bottom: 1.5pt">Balance at September 30, 2021</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--Goodwill_iS_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zp9VtyTYmLa5" style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right" title="Balance beginning">3,846,475</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--Goodwill_iS_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_z8wcofbW9OLa" style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">3,376,416</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--Goodwill_iS_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zhlCJeqSokck" style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">598,391</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--Goodwill_iS_c20211001__20220930_zMvShMG0F0Qf" style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">7,821,282</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Impairment losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GoodwillImpairmentLoss_iN_di_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zyAjKz5oXJ43" style="text-align: right" title="Impairment losses">(3,316,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GoodwillImpairmentLoss_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zoJK44BnDu09" style="text-align: right" title="Impairment losses"><span style="-sec-ix-hidden: xdx2ixbrl1409">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--GoodwillImpairmentLoss_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zqmsfan5baFa" style="text-align: right" title="Impairment losses"><span style="-sec-ix-hidden: xdx2ixbrl1411">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--GoodwillImpairmentLoss_iN_di_c20211001__20220930_zQLPlVqdapKa" style="font-weight: bold; text-align: right" title="Impairment losses">(3,316,000</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Reclassified to assets held for sale</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--ReclassifiedToAssetsHeldForSale_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zWk5WOiS2NQ7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Reclassified to assets held for sale"><span style="-sec-ix-hidden: xdx2ixbrl1415">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--ReclassifiedToAssetsHeldForSale_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zmwJedaloKyf" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1416">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ReclassifiedToAssetsHeldForSale_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zDkyhsVRfHF3" style="border-bottom: Black 1.5pt solid; text-align: right">(598,391</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_ecustom--ReclassifiedToAssetsHeldForSale_c20211001__20220930_zu2uLiXWKsXl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(598,391</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1.5pt">Balance at September 30, 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--Goodwill_iS_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zMPOIip05Oj4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">530,475</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--Goodwill_iS_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zxZ9kKbWZVnf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,376,416</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_985_eus-gaap--Goodwill_iS_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zDjCzqd6Lay4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1421">-</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--Goodwill_iS_c20221001__20230930_z2GxNrFwDnlg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,906,891</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Acquisitions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--GoodwillAcquiredDuringPeriod_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zb4D7W5xM41a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Acquisitions">475,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--GoodwillAcquiredDuringPeriod_c20221001__20230930_zdw7enWgQuEj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Acquisitions">475,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at September 30, 2023</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_eus-gaap--Goodwill_iE_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zCCIiLuNl7dj" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance ending">530,475</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_988_eus-gaap--Goodwill_iE_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_z3XZCo5QmqFd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,851,416</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--Goodwill_iE_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zv6zjiKIbXTb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1430">-</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--Goodwill_iE_c20221001__20230930_zNBp10kB9Id8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,381,891</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p> <p id="xdx_8AA_zjrTFuBKtk78" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">For the year ended September 30, 2023, <span id="xdx_90D_eus-gaap--GoodwillImpairmentLoss_doxL_c20221001__20230930_z9CTjjJyfIsl" title="Impairment losses::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1433">no</span></span> impairment of the Company’s goodwill was recorded and for the year ended September 30,2022, an impairment of the Company’s goodwill of $<span id="xdx_900_eus-gaap--GoodwillImpairmentLoss_c20211001__20220930_zKZKIPyBmuv7" title="Impairment losses">3,316,000</span> was recorded.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:GoodwillDisclosureTextBlock>
<us-gaap:ScheduleOfGoodwillTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_895_eus-gaap--ScheduleOfGoodwillTextBlock_zIXp0m6VA2C9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in the carrying amount of goodwill, by segment, are as follows</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  <span id="xdx_8BD_zeBUmwNVEhFd" style="display: none">SCHEDULE OF GOODWILL BY SEGMENT</span><span> </span></span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Security</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Industrial Services</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corporate</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; font-weight: bold; padding-bottom: 1.5pt">Balance at September 30, 2021</td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_984_eus-gaap--Goodwill_iS_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zp9VtyTYmLa5" style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right" title="Balance beginning">3,846,475</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--Goodwill_iS_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_z8wcofbW9OLa" style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">3,376,416</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98F_eus-gaap--Goodwill_iS_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zhlCJeqSokck" style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">598,391</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--Goodwill_iS_c20211001__20220930_zMvShMG0F0Qf" style="border-bottom: Black 1.5pt solid; width: 12%; font-weight: bold; text-align: right">7,821,282</td><td style="width: 1%; padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Impairment losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GoodwillImpairmentLoss_iN_di_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zyAjKz5oXJ43" style="text-align: right" title="Impairment losses">(3,316,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GoodwillImpairmentLoss_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zoJK44BnDu09" style="text-align: right" title="Impairment losses"><span style="-sec-ix-hidden: xdx2ixbrl1409">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--GoodwillImpairmentLoss_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zqmsfan5baFa" style="text-align: right" title="Impairment losses"><span style="-sec-ix-hidden: xdx2ixbrl1411">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_980_eus-gaap--GoodwillImpairmentLoss_iN_di_c20211001__20220930_zQLPlVqdapKa" style="font-weight: bold; text-align: right" title="Impairment losses">(3,316,000</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Reclassified to assets held for sale</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--ReclassifiedToAssetsHeldForSale_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zWk5WOiS2NQ7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Reclassified to assets held for sale"><span style="-sec-ix-hidden: xdx2ixbrl1415">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--ReclassifiedToAssetsHeldForSale_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zmwJedaloKyf" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1416">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ReclassifiedToAssetsHeldForSale_c20211001__20220930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zDkyhsVRfHF3" style="border-bottom: Black 1.5pt solid; text-align: right">(598,391</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_ecustom--ReclassifiedToAssetsHeldForSale_c20211001__20220930_zu2uLiXWKsXl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(598,391</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1.5pt">Balance at September 30, 2022</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--Goodwill_iS_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zMPOIip05Oj4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">530,475</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--Goodwill_iS_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zxZ9kKbWZVnf" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,376,416</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_985_eus-gaap--Goodwill_iS_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zDjCzqd6Lay4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1421">-</span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--Goodwill_iS_c20221001__20230930_z2GxNrFwDnlg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">3,906,891</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Acquisitions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--GoodwillAcquiredDuringPeriod_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_zb4D7W5xM41a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Acquisitions">475,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--GoodwillAcquiredDuringPeriod_c20221001__20230930_zdw7enWgQuEj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Acquisitions">475,000</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at September 30, 2023</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_eus-gaap--Goodwill_iE_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecurityMember_zCCIiLuNl7dj" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Balance ending">530,475</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_988_eus-gaap--Goodwill_iE_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesMember_z3XZCo5QmqFd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,851,416</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--Goodwill_iE_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zv6zjiKIbXTb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1430">-</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--Goodwill_iE_c20221001__20230930_zNBp10kB9Id8" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,381,891</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>
</us-gaap:ScheduleOfGoodwillTextBlock>
<us-gaap:Goodwill contextRef="AsOf2021-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 3846475 </us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="AsOf2021-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 3376416 </us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="AsOf2021-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> 598391 </us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 7821282 </us-gaap:Goodwill>
<us-gaap:GoodwillImpairmentLoss contextRef="From2021-10-012022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 3316000 </us-gaap:GoodwillImpairmentLoss>
<us-gaap:GoodwillImpairmentLoss contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 3316000 </us-gaap:GoodwillImpairmentLoss>
<CETX:ReclassifiedToAssetsHeldForSale contextRef="From2021-10-012022-09-30_us-gaap_CorporateMember" decimals="0" unitRef="USD"> -598391 </CETX:ReclassifiedToAssetsHeldForSale>
<CETX:ReclassifiedToAssetsHeldForSale contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -598391 </CETX:ReclassifiedToAssetsHeldForSale>
<us-gaap:Goodwill contextRef="AsOf2022-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 530475 </us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="AsOf2022-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 3376416 </us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 3906891 </us-gaap:Goodwill>
<us-gaap:GoodwillAcquiredDuringPeriod contextRef="From2022-10-012023-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 475000 </us-gaap:GoodwillAcquiredDuringPeriod>
<us-gaap:GoodwillAcquiredDuringPeriod contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 475000 </us-gaap:GoodwillAcquiredDuringPeriod>
<us-gaap:Goodwill contextRef="AsOf2023-09-30_custom_SecurityMember" decimals="0" unitRef="USD"> 530475 </us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="AsOf2023-09-30_custom_IndustrialServicesMember" decimals="0" unitRef="USD"> 3851416 </us-gaap:Goodwill>
<us-gaap:Goodwill contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 4381891 </us-gaap:Goodwill>
<us-gaap:GoodwillImpairmentLoss contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 3316000 </us-gaap:GoodwillImpairmentLoss>
<us-gaap:OtherAssetsDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_807_eus-gaap--OtherAssetsDisclosureTextBlock_zE057as8eQll" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 11 - <span id="xdx_828_zzLtgNGjSZV4">OTHER ASSETS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_892_eus-gaap--ScheduleOfOtherAssetsTableTextBlock_zytu3cQA8ch9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other assts consists of the following;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_zAOtDI8CQZEf" style="display: none">SCHEDULE OF OTHER ASSETS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20230930_zhPJ1rbnJY42" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20220930_zRrE0IdTq1P" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40A_ecustom--RentSecurityDeposits_iI_zL79BaOrlj8l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Rental deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">198,641</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">204,388</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherInvestments_iI_zWfcKybqJtEd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in Masterpiece VR</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherDeposits_iI_zE3yyYkFF1zd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,467</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DemonstrationEquipmentSuppliedToResellers_iI_zkRWJXzJeIye" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Demonstration equipment supplied to resellers</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">369,560</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">170,890</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherAssets_iI_zC43azp83GG2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Other assets total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,836,009</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,399,745</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zrUgASpc57C1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:OtherAssetsDisclosureTextBlock>
<us-gaap:ScheduleOfOtherAssetsTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_892_eus-gaap--ScheduleOfOtherAssetsTableTextBlock_zytu3cQA8ch9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other assts consists of the following;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_zAOtDI8CQZEf" style="display: none">SCHEDULE OF OTHER ASSETS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20230930_zhPJ1rbnJY42" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20220930_zRrE0IdTq1P" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40A_ecustom--RentSecurityDeposits_iI_zL79BaOrlj8l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Rental deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">198,641</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">204,388</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherInvestments_iI_zWfcKybqJtEd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Investment in Masterpiece VR</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherDeposits_iI_zE3yyYkFF1zd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,467</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DemonstrationEquipmentSuppliedToResellers_iI_zkRWJXzJeIye" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Demonstration equipment supplied to resellers</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">369,560</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">170,890</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherAssets_iI_zC43azp83GG2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Other assets total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,836,009</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,399,745</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfOtherAssetsTableTextBlock>
<CETX:RentSecurityDeposits contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 198641 </CETX:RentSecurityDeposits>
<CETX:RentSecurityDeposits contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 204388 </CETX:RentSecurityDeposits>
<us-gaap:OtherInvestments contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1100000 </us-gaap:OtherInvestments>
<us-gaap:OtherInvestments contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1000000 </us-gaap:OtherInvestments>
<CETX:OtherDeposits contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 167808 </CETX:OtherDeposits>
<CETX:OtherDeposits contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 24467 </CETX:OtherDeposits>
<CETX:DemonstrationEquipmentSuppliedToResellers contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 369560 </CETX:DemonstrationEquipmentSuppliedToResellers>
<CETX:DemonstrationEquipmentSuppliedToResellers contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 170890 </CETX:DemonstrationEquipmentSuppliedToResellers>
<us-gaap:OtherAssets contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1836009 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1399745 </us-gaap:OtherAssets>
<us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_80A_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_znAEeFTtbQj3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 12 – <span id="xdx_82E_zFtdUnD5S3Il">ACCRUED EXPENSES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued expenses consist of the following;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89A_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zX4VzDgxXZwa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b><span id="xdx_8B5_zHQSyjQmuKBb" style="display: none">SCHEDULE OF ACCRUED EXPENSES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230930_zizg28U3Z05i" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20220930_zNmcBDzJHTuh" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedUtilitiesCurrent_iI_maALCzo7n_zAoQT5YUVZXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,473,465</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,308,171</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedPayrollTaxesCurrent_iI_maALCzo7n_zJOWKMqt4l66" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued payroll</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,088,223</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">720,220</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iI_maALCzo7n_zHqekT4tGL5h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Accrued warranty</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">222,702</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">222,702</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtALCzo7n_zRM7BjDlASf2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Accrued expenses total total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,784,390</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,251,093</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zglZL3fDZOV2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>
<us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_89A_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zX4VzDgxXZwa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b><span id="xdx_8B5_zHQSyjQmuKBb" style="display: none">SCHEDULE OF ACCRUED EXPENSES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230930_zizg28U3Z05i" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20220930_zNmcBDzJHTuh" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedUtilitiesCurrent_iI_maALCzo7n_zAoQT5YUVZXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,473,465</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,308,171</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedPayrollTaxesCurrent_iI_maALCzo7n_zJOWKMqt4l66" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued payroll</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,088,223</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">720,220</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ProductWarrantyAccrualClassifiedCurrent_iI_maALCzo7n_zHqekT4tGL5h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Accrued warranty</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">222,702</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">222,702</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtALCzo7n_zRM7BjDlASf2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Accrued expenses total total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,784,390</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,251,093</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock>
<us-gaap:AccruedUtilitiesCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1473465 </us-gaap:AccruedUtilitiesCurrent>
<us-gaap:AccruedUtilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1308171 </us-gaap:AccruedUtilitiesCurrent>
<us-gaap:AccruedPayrollTaxesCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1088223 </us-gaap:AccruedPayrollTaxesCurrent>
<us-gaap:AccruedPayrollTaxesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 720220 </us-gaap:AccruedPayrollTaxesCurrent>
<us-gaap:ProductWarrantyAccrualClassifiedCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 222702 </us-gaap:ProductWarrantyAccrualClassifiedCurrent>
<us-gaap:ProductWarrantyAccrualClassifiedCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 222702 </us-gaap:ProductWarrantyAccrualClassifiedCurrent>
<us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 2784390 </us-gaap:AccruedLiabilitiesCurrent>
<us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 2251093 </us-gaap:AccruedLiabilitiesCurrent>
<CETX:DeferredRevenuesDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_805_ecustom--DeferredRevenuesDisclosureTextBlock_zjYZhAhjZJT7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 13 – <span id="xdx_821_zB5D7BrEL4Y8">DEFERRED REVENUE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s deferred revenue as of and for the years ended September 30, 2023, and 2022, are as follows;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--ScheduleOfDeferredRevenueTableTextBlock_zPrXzfJZRSoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BA_zVViGsRofT79" style="display: none">SCHEDULE OF DEFERRED REVENUE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the year ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Deferred revenue at beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20221001__20230930_zH7b5HG68YM5" style="width: 16%; text-align: right" title="Deferred revenue at beginning of period">1,788,507</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20211001__20220930_z8aUKATUpxfi" style="width: 16%; text-align: right" title="Deferred revenue at beginning of period">1,336,817</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Net additions:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Deferred software revenues</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--DeferredRevenuesAdditions_c20221001__20230930_zANdeC4erLo4" style="text-align: right" title="Deferred software revenues, Additions">2,679,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--DeferredRevenuesAdditions_c20211001__20220930_z6ggiTM5dmLc" style="text-align: right" title="Deferred software revenues, Additions">3,325,662</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Recognized as revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Deferred software revenues</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--DeferredRevenuesRevenuesRecognized1_c20221001__20230930_zrgbn5C8s0Vk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized">2,156,552</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--DeferredRevenuesRevenuesRecognized1_c20211001__20220930_zHo1xOFAXbY2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized">2,873,972</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Deferred revenue at end of period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20221001__20230930_zau10DoJjAbf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period">2,311,334</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20211001__20220930_zljkTafdNsM2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period">1,788,507</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Less: current portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--DeferredRevenues_iI_c20230930_zBQkv24EPbb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion">1,583,406</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--DeferredRevenues_iI_c20220930_zStr1Ya1G7ef" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion">1,181,198</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Long-term deferred revenue at end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iI_c20230930_z9PUQ8w32TMc" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period">727,928</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iI_c20220930_zDGTo7ZS3F28" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period">607,309</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zuEwnNzm2pbl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</CETX:DeferredRevenuesDisclosureTextBlock>
<CETX:ScheduleOfDeferredRevenueTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_892_ecustom--ScheduleOfDeferredRevenueTableTextBlock_zPrXzfJZRSoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BA_zVViGsRofT79" style="display: none">SCHEDULE OF DEFERRED REVENUE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the year ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Deferred revenue at beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20221001__20230930_zH7b5HG68YM5" style="width: 16%; text-align: right" title="Deferred revenue at beginning of period">1,788,507</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ContractWithCustomerLiabilityCurrent_iS_c20211001__20220930_z8aUKATUpxfi" style="width: 16%; text-align: right" title="Deferred revenue at beginning of period">1,336,817</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Net additions:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Deferred software revenues</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--DeferredRevenuesAdditions_c20221001__20230930_zANdeC4erLo4" style="text-align: right" title="Deferred software revenues, Additions">2,679,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--DeferredRevenuesAdditions_c20211001__20220930_z6ggiTM5dmLc" style="text-align: right" title="Deferred software revenues, Additions">3,325,662</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Recognized as revenue:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Deferred software revenues</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--DeferredRevenuesRevenuesRecognized1_c20221001__20230930_zrgbn5C8s0Vk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized">2,156,552</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--DeferredRevenuesRevenuesRecognized1_c20211001__20220930_zHo1xOFAXbY2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenues revenues, Recognized">2,873,972</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Deferred revenue at end of period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20221001__20230930_zau10DoJjAbf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period">2,311,334</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ContractWithCustomerLiabilityCurrent_iE_c20211001__20220930_zljkTafdNsM2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Deferred revenue at end of period">1,788,507</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Less: current portion</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--DeferredRevenues_iI_c20230930_zBQkv24EPbb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion">1,583,406</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--DeferredRevenues_iI_c20220930_zStr1Ya1G7ef" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion">1,181,198</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Long-term deferred revenue at end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iI_c20230930_z9PUQ8w32TMc" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period">727,928</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ContractWithCustomerLiabilityNoncurrent_iI_c20220930_zDGTo7ZS3F28" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term deferred revenue at end of period">607,309</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</CETX:ScheduleOfDeferredRevenueTableTextBlock>
<us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1788507 </us-gaap:ContractWithCustomerLiabilityCurrent>
<us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 1336817 </us-gaap:ContractWithCustomerLiabilityCurrent>
<CETX:DeferredRevenuesAdditions contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 2679379 </CETX:DeferredRevenuesAdditions>
<CETX:DeferredRevenuesAdditions contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 3325662 </CETX:DeferredRevenuesAdditions>
<CETX:DeferredRevenuesRevenuesRecognized1 contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 2156552 </CETX:DeferredRevenuesRevenuesRecognized1>
<CETX:DeferredRevenuesRevenuesRecognized1 contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 2873972 </CETX:DeferredRevenuesRevenuesRecognized1>
<us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 2311334 </us-gaap:ContractWithCustomerLiabilityCurrent>
<us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1788507 </us-gaap:ContractWithCustomerLiabilityCurrent>
<CETX:DeferredRevenues contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1583406 </CETX:DeferredRevenues>
<CETX:DeferredRevenues contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1181198 </CETX:DeferredRevenues>
<us-gaap:ContractWithCustomerLiabilityNoncurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 727928 </us-gaap:ContractWithCustomerLiabilityNoncurrent>
<us-gaap:ContractWithCustomerLiabilityNoncurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 607309 </us-gaap:ContractWithCustomerLiabilityNoncurrent>
<CETX:ContractAssetsAndLiabilitiesTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_807_ecustom--ContractAssetsAndLiabilitiesTextBlock_zaIMKoIOQ83k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 14 - <span id="xdx_826_zDv9q7MKtjm1">CONTRACT ASSETS AND LIABILITES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Project contracts typically provide for a schedule of billings on percentage of completion of specific tasks inherent in the fulfillment of the Company’s performance obligation(s). The schedules for such billings usually do not precisely match the schedule on which costs are incurred. As a result, contract revenue recognized in the statements of operations can and usually does differ from amounts that can be billed to the customer at any point during the contract. Amounts by which cumulative contract revenue recognized on a contract as of a given date exceeds cumulative billings and unbilled receivables to the customer under the contract are reflected as a current asset in the balance sheets under the caption “Contract assets.” Amounts by which cumulative billings to the customer under a contract as of a given date exceed cumulative contract revenue recognized are reflected as a current liability in the balance sheets under the caption “Contract liabilities.” Conditional retainage represents the portion of the contract price withheld until the work is substantially complete for assurance of the Company’s obligations to complete the job.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a summary of the Company’s uncompleted contracts:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zI7swzJ4kuOj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b><span><span id="xdx_8B3_z4M4UoJu9kSb">SCHEDULE OF CONTRACT ASSETS AND LIABILITIES</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the year ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Costs incurred on uncompleted contracts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--CostsInExcessOfBillingsOnUncompletedContracts_c20221001__20230930_z0kx2akV80oi" style="width: 16%; text-align: right" title="Costs incurred on uncompleted contracts">12,523,552</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--CostsInExcessOfBillingsOnUncompletedContracts_c20211001__20220930_zqAr8uZwfhNf" style="width: 16%; text-align: right" title="Costs incurred on uncompleted contracts">2,152,087</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Estimated gross profit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--EstimatedGrossProfit_c20221001__20230930_z3aubaViAYEb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated gross profit">3,085,350</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--EstimatedGrossProfit_c20211001__20220930_zKhMEUclTVsh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated gross profit">851,469</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--CostsIncurredOnUncompletedContractsEstimatedNet_c20221001__20230930_zZ06lJll8x18" style="text-align: right" title="Costs incurred on uncompleted contracts estimated net">15,608,902</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--CostsIncurredOnUncompletedContractsEstimatedNet_c20211001__20220930_zUOfJN7mB4w6" style="text-align: right" title="Costs incurred on uncompleted contracts estimated net">3,003,556</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Applicable billings to date</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--ContractBilling_c20221001__20230930_zC9cO4Z3ovpb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Applicable billings to date">(14,850,020</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--ContractBilling_c20211001__20220930_zdUHVaIFreG2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Applicable billings to date">(2,591,627</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_ecustom--ContractWithCustomerAssetAndLiability_iI_c20230930_zLCJw8oAaj6b" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Contract assets and liability">758,882</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_989_ecustom--ContractWithCustomerAssetAndLiability_iI_c20220930_ziWwVVcFfzE7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Contract assets and liability">411,929</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap"><p style="text-align: center; margin-top: 0; margin-bottom: 0">September 30, 2021</p> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Included in the accompanying balance sheet under the following captions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Contract assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ContractWithCustomerAssetNet_iI_c20230930_zOYhd42meNni" style="width: 14%; text-align: right">1,739,201</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ContractWithCustomerAssetNet_iI_c20220930_zZq6zCo9SHm4" style="width: 14%; text-align: right">781,819</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_982_eus-gaap--ContractWithCustomerAssetNet_iI_c20210930_zjVTxrIg488a" style="text-align: right; width: 14%">1,148,243</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Contract liabilites</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ContractWithCustomerLiability_iNI_di_c20230930_z9VvrriLAjIc" style="border-bottom: Black 1.5pt solid; text-align: right">(980,319</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ContractWithCustomerLiability_iNI_di_c20220930_zrh1XCAykNS" style="border-bottom: Black 1.5pt solid; text-align: right">(369,890</td><td style="padding-bottom: 1.5pt; text-align: left">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_985_eus-gaap--ContractWithCustomerLiability_iNI_di_c20210930_zqITgOQljxQ9" style="border-bottom: Black 1.5pt solid; text-align: right">(986,399</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_ecustom--ContractWithCustomerAssetAndLiability_iI_c20230930_zIakdeTvYZq7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">758,882</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_986_ecustom--ContractWithCustomerAssetAndLiability_iI_c20220930_zTOzoQDk2eZg" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">411,929</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><b>$</b></td> <td id="xdx_986_ecustom--ContractWithCustomerAssetAndLiability_iI_c20210930_zB1tnrap7ix5" style="border-bottom: Black 2.5pt double; text-align: right"><b>161,844</b></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p id="xdx_8A7_zu9QWt9OPRAj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
</CETX:ContractAssetsAndLiabilitiesTextBlock>
<us-gaap:ContractWithCustomerAssetAndLiabilityTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_89B_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_zI7swzJ4kuOj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b><span><span id="xdx_8B3_z4M4UoJu9kSb">SCHEDULE OF CONTRACT ASSETS AND LIABILITIES</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the year ended</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Costs incurred on uncompleted contracts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--CostsInExcessOfBillingsOnUncompletedContracts_c20221001__20230930_z0kx2akV80oi" style="width: 16%; text-align: right" title="Costs incurred on uncompleted contracts">12,523,552</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--CostsInExcessOfBillingsOnUncompletedContracts_c20211001__20220930_zqAr8uZwfhNf" style="width: 16%; text-align: right" title="Costs incurred on uncompleted contracts">2,152,087</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Estimated gross profit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--EstimatedGrossProfit_c20221001__20230930_z3aubaViAYEb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated gross profit">3,085,350</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--EstimatedGrossProfit_c20211001__20220930_zKhMEUclTVsh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated gross profit">851,469</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--CostsIncurredOnUncompletedContractsEstimatedNet_c20221001__20230930_zZ06lJll8x18" style="text-align: right" title="Costs incurred on uncompleted contracts estimated net">15,608,902</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--CostsIncurredOnUncompletedContractsEstimatedNet_c20211001__20220930_zUOfJN7mB4w6" style="text-align: right" title="Costs incurred on uncompleted contracts estimated net">3,003,556</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Applicable billings to date</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--ContractBilling_c20221001__20230930_zC9cO4Z3ovpb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Applicable billings to date">(14,850,020</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--ContractBilling_c20211001__20220930_zdUHVaIFreG2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Applicable billings to date">(2,591,627</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_ecustom--ContractWithCustomerAssetAndLiability_iI_c20230930_zLCJw8oAaj6b" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Contract assets and liability">758,882</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_989_ecustom--ContractWithCustomerAssetAndLiability_iI_c20220930_ziWwVVcFfzE7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Contract assets and liability">411,929</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 100%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap"><p style="text-align: center; margin-top: 0; margin-bottom: 0">September 30, 2021</p> </td> <td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Included in the accompanying balance sheet under the following captions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Contract assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ContractWithCustomerAssetNet_iI_c20230930_zOYhd42meNni" style="width: 14%; text-align: right">1,739,201</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ContractWithCustomerAssetNet_iI_c20220930_zZq6zCo9SHm4" style="width: 14%; text-align: right">781,819</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td id="xdx_982_eus-gaap--ContractWithCustomerAssetNet_iI_c20210930_zjVTxrIg488a" style="text-align: right; width: 14%">1,148,243</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Contract liabilites</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ContractWithCustomerLiability_iNI_di_c20230930_z9VvrriLAjIc" style="border-bottom: Black 1.5pt solid; text-align: right">(980,319</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ContractWithCustomerLiability_iNI_di_c20220930_zrh1XCAykNS" style="border-bottom: Black 1.5pt solid; text-align: right">(369,890</td><td style="padding-bottom: 1.5pt; text-align: left">)</td> <td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_985_eus-gaap--ContractWithCustomerLiability_iNI_di_c20210930_zqITgOQljxQ9" style="border-bottom: Black 1.5pt solid; text-align: right">(986,399</td> <td style="padding-bottom: 1.5pt">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_984_ecustom--ContractWithCustomerAssetAndLiability_iI_c20230930_zIakdeTvYZq7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">758,882</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_986_ecustom--ContractWithCustomerAssetAndLiability_iI_c20220930_zTOzoQDk2eZg" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">411,929</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><b>$</b></td> <td id="xdx_986_ecustom--ContractWithCustomerAssetAndLiability_iI_c20210930_zB1tnrap7ix5" style="border-bottom: Black 2.5pt double; text-align: right"><b>161,844</b></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>
</us-gaap:ContractWithCustomerAssetAndLiabilityTableTextBlock>
<CETX:CostsInExcessOfBillingsOnUncompletedContracts contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 12523552 </CETX:CostsInExcessOfBillingsOnUncompletedContracts>
<CETX:CostsInExcessOfBillingsOnUncompletedContracts contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 2152087 </CETX:CostsInExcessOfBillingsOnUncompletedContracts>
<CETX:EstimatedGrossProfit contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 3085350 </CETX:EstimatedGrossProfit>
<CETX:EstimatedGrossProfit contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 851469 </CETX:EstimatedGrossProfit>
<CETX:CostsIncurredOnUncompletedContractsEstimatedNet contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 15608902 </CETX:CostsIncurredOnUncompletedContractsEstimatedNet>
<CETX:CostsIncurredOnUncompletedContractsEstimatedNet contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 3003556 </CETX:CostsIncurredOnUncompletedContractsEstimatedNet>
<CETX:ContractBilling contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -14850020 </CETX:ContractBilling>
<CETX:ContractBilling contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -2591627 </CETX:ContractBilling>
<CETX:ContractWithCustomerAssetAndLiability contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 758882 </CETX:ContractWithCustomerAssetAndLiability>
<CETX:ContractWithCustomerAssetAndLiability contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 411929 </CETX:ContractWithCustomerAssetAndLiability>
<us-gaap:ContractWithCustomerAssetNet contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1739201 </us-gaap:ContractWithCustomerAssetNet>
<us-gaap:ContractWithCustomerAssetNet contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 781819 </us-gaap:ContractWithCustomerAssetNet>
<us-gaap:ContractWithCustomerAssetNet contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 1148243 </us-gaap:ContractWithCustomerAssetNet>
<us-gaap:ContractWithCustomerLiability contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 980319 </us-gaap:ContractWithCustomerLiability>
<us-gaap:ContractWithCustomerLiability contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 369890 </us-gaap:ContractWithCustomerLiability>
<us-gaap:ContractWithCustomerLiability contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 986399 </us-gaap:ContractWithCustomerLiability>
<CETX:ContractWithCustomerAssetAndLiability contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 758882 </CETX:ContractWithCustomerAssetAndLiability>
<CETX:ContractWithCustomerAssetAndLiability contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 411929 </CETX:ContractWithCustomerAssetAndLiability>
<CETX:ContractWithCustomerAssetAndLiability contextRef="AsOf2021-09-30" decimals="0" unitRef="USD"> 161844 </CETX:ContractWithCustomerAssetAndLiability>
<us-gaap:LesseeOperatingLeasesTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_809_eus-gaap--LesseeOperatingLeasesTextBlock_zUDyNJkhcWCj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 15 – <span id="xdx_82C_zxv6k6slcFPk">LEASES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is party to contracts where we lease property from others under contracts classified as operating leases. The Company primarily leases office and operating facilities, vehicles, and office equipment. The weighted average remaining term of our operating leases was approximately <span id="xdx_90B_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtY_c20230930_zKmU54ffSAW5" title="Operating lease term">3</span> years at September 30, 2023, and <span id="xdx_902_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dtY_c20220930_zjkyF5rIEuca" title="Operating lease term">3</span> years at September 30, 2022. Lease liabilities were $<span id="xdx_900_eus-gaap--OperatingLeaseLiability_iI_c20230930_ztSQ3u8lpgNf" title="Lease liabilities">2,348,689</span> with $<span id="xdx_90C_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20230930_zRr1TWgXdZc2" title="Lease liabilities - short term">741,487</span> classified as short-term at September 30, 2023, and $<span id="xdx_90D_eus-gaap--OperatingLeaseLiability_iI_c20220930_zRbyVMS2vbTl" title="Lease liabilities">2,576,963</span> with $<span id="xdx_90D_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20220930_z96hvHEWTl45" title="Lease liabilities - short term">754,495</span>, classified as short-term at September 30, 2022. The weighted average discount rate used to measure lease liabilities was approximately <span id="xdx_906_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20230930_z8liPYW1q3S7" title="Weighted average discount rate lease"><span id="xdx_90C_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20220930_zACOn2OWVtrg" title="Weighted average discount rate lease">5.66</span></span>% at September 30, 2023, and 2022. The Company used the rate implicit in the lease, where known, or its incremental borrowing rate as the rate used to discount the future lease payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company also made the accounting policy decision not to recognize lease assets and liabilities for leases with a term of 12 months or less.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s corporate segment leases approximately <span id="xdx_909_eus-gaap--AreaOfLand_iI_usqft_c20230930__srt--StatementGeographicalAxis__custom--BrooklynMember_zCsVp9XsFx36">100</span> square feet of office space in Brooklyn, NY on a month-to-month lease at a rent of $<span id="xdx_904_eus-gaap--PaymentsForRent_c20221001__20230930__srt--StatementGeographicalAxis__custom--BrooklynMember_zRes9n9P2p3b" title="Payments for rent">600</span> per month with $<span id="xdx_90F_eus-gaap--OperatingLeaseExpense_c20221001__20230930__srt--StatementGeographicalAxis__custom--BrooklynMember_z1TZPYJZVS7l">4,200</span> of expense for the year ended September 30, 2023 and approximately <span id="xdx_906_eus-gaap--AreaOfLand_iI_usqft_c20230930__srt--StatementGeographicalAxis__custom--ClovisMember_zlh4aMGInDSi">911</span> square feet of office space in Clovis, CA on a month-to-month lease at a monthly rent of $<span id="xdx_906_eus-gaap--PaymentsForRent_c20221001__20230930__srt--StatementGeographicalAxis__custom--ClovisMember_zG5afE9z72oa" title="Payments for rent">4,930</span> with $<span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20221001__20230930__srt--StatementGeographicalAxis__custom--ClovisMember_zQRIUwjxgbD">5,550</span> of expense for the year ended September 30, 2023. The expense is under the caption “General and administrative” on the Company’s Consolidated Statement of Operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z4iyM45GYZoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of undiscounted cash flows to operating lease liabilities recognized in the Consolidated Balance Sheet at September 30, 2023, is set forth below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B6_zsx6EVgpSTLl" style="display: none">SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Years ending September 30,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230930_z39pftW20pdl" style="border-bottom: Black 1.5pt solid; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLUzxTN_zTuJz5jjXB77" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 20%; text-align: right">839,613</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLUzxTN_zjzBSUT8PHu2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">818,948</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLUzxTN_zMSBb4F2fI9i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">619,459</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLUzxTN_zUXDl5qlyvx" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">270,742</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maLOLLUzxTN_zYzguhALCdb4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">2028 & Thereafter</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">51,415</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iTI_mtLOLLUzxTN_zZNmSFFyBIh5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Undiscounted lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,600,177</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OperatingLeasesAmountRepresentingInterest_iI_zUwvZFHTntc4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Amount representing interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(251,488</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiability_iI_z5L5RMe5rTO1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Discounted lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,348,689</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zIVHMutH09Kl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--LeaseCostTableTextBlock_zzWinWC4o9rb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease costs for the years ended September 30, 2023, and 2022 are set forth below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zHzNqWKYILJ8" style="display: none">SCHEDULE OF LEASE COSTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20221001__20230930_zSoCzcIxXDrk" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20211001__20220930_zVWhEYEkuW49" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">For the year ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseCost_maLCzCxz_znDQ5YDL2Hkg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Operating lease costs</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">828,048</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">682,584</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LeaseCost_iT_mtLCzCxz_zZfIQTAk0oa7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total lease cost</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">828,048</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">682,584</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zuXAUfeLaRH9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:LesseeOperatingLeasesTextBlock>
<us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2023-09-30"> P3Y </us-gaap:LesseeOperatingLeaseTermOfContract>
<us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2022-09-30"> P3Y </us-gaap:LesseeOperatingLeaseTermOfContract>
<us-gaap:OperatingLeaseLiability contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 2348689 </us-gaap:OperatingLeaseLiability>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 741487 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiability contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 2576963 </us-gaap:OperatingLeaseLiability>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 754495 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2023-09-30" decimals="INF" unitRef="Pure"> 0.0566 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2022-09-30" decimals="INF" unitRef="Pure"> 0.0566 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_BrooklynMember" decimals="INF" unitRef="sqft"> 100 </us-gaap:AreaOfLand>
<us-gaap:PaymentsForRent contextRef="From2022-10-012023-09-30_custom_BrooklynMember" decimals="0" unitRef="USD"> 600 </us-gaap:PaymentsForRent>
<us-gaap:OperatingLeaseExpense contextRef="From2022-10-012023-09-30_custom_BrooklynMember" decimals="0" unitRef="USD"> 4200 </us-gaap:OperatingLeaseExpense>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_ClovisMember" decimals="INF" unitRef="sqft"> 911 </us-gaap:AreaOfLand>
<us-gaap:PaymentsForRent contextRef="From2022-10-012023-09-30_custom_ClovisMember" decimals="0" unitRef="USD"> 4930 </us-gaap:PaymentsForRent>
<us-gaap:OperatingLeaseExpense contextRef="From2022-10-012023-09-30_custom_ClovisMember" decimals="0" unitRef="USD"> 5550 </us-gaap:OperatingLeaseExpense>
<us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_899_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z4iyM45GYZoh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reconciliation of undiscounted cash flows to operating lease liabilities recognized in the Consolidated Balance Sheet at September 30, 2023, is set forth below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B6_zsx6EVgpSTLl" style="display: none">SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO OPERATING LEASE LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid">Years ending September 30,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230930_z39pftW20pdl" style="border-bottom: Black 1.5pt solid; text-align: center">Operating Leases</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLUzxTN_zTuJz5jjXB77" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 20%; text-align: right">839,613</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLUzxTN_zjzBSUT8PHu2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">818,948</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLUzxTN_zMSBb4F2fI9i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">619,459</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLUzxTN_zUXDl5qlyvx" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">270,742</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maLOLLUzxTN_zYzguhALCdb4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">2028 & Thereafter</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">51,415</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iTI_mtLOLLUzxTN_zZNmSFFyBIh5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Undiscounted lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,600,177</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OperatingLeasesAmountRepresentingInterest_iI_zUwvZFHTntc4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Amount representing interest</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(251,488</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiability_iI_z5L5RMe5rTO1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Discounted lease payments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,348,689</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 839613 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 818948 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 619459 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 270742 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
<CETX:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 51415 </CETX:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour>
<us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 2600177 </us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
<CETX:OperatingLeasesAmountRepresentingInterest contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> -251488 </CETX:OperatingLeasesAmountRepresentingInterest>
<us-gaap:OperatingLeaseLiability contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 2348689 </us-gaap:OperatingLeaseLiability>
<us-gaap:LeaseCostTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_892_eus-gaap--LeaseCostTableTextBlock_zzWinWC4o9rb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease costs for the years ended September 30, 2023, and 2022 are set forth below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zHzNqWKYILJ8" style="display: none">SCHEDULE OF LEASE COSTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20221001__20230930_zSoCzcIxXDrk" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20211001__20220930_zVWhEYEkuW49" style="border-bottom: Black 1.5pt solid; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="text-align: center">For the year ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingLeaseCost_maLCzCxz_znDQ5YDL2Hkg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Operating lease costs</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">828,048</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">682,584</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LeaseCost_iT_mtLCzCxz_zZfIQTAk0oa7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total lease cost</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">828,048</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">682,584</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>
</us-gaap:LeaseCostTableTextBlock>
<us-gaap:OperatingLeaseCost contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 828048 </us-gaap:OperatingLeaseCost>
<us-gaap:OperatingLeaseCost contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 682584 </us-gaap:OperatingLeaseCost>
<us-gaap:LeaseCost contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 828048 </us-gaap:LeaseCost>
<us-gaap:LeaseCost contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 682584 </us-gaap:LeaseCost>
<us-gaap:LongTermDebtTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_80F_eus-gaap--LongTermDebtTextBlock_z5COFBt6er1k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 16 – <span id="xdx_826_zdVgSiLYI7D4">LINES OF CREDIT AND LONG-TERM LIABILITIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Lines of credit</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 12, 2023, the Company entered into a standstill agreement with Streeterville Capital, LLC. The lender has agreed to refrain and forbear temporarily from making redemptions under the notes for a period ending on April 12, 2023. In addition, the company has agreed to an increase of the outstanding balance of the note issued on September 30, 2021, for the original amount of $<span id="xdx_904_eus-gaap--DebtConversionOriginalDebtAmount1_c20230111__20230112__us-gaap--LineOfCreditFacilityAxis__custom--StreetervilleCapitalLLCMember__us-gaap--DebtInstrumentAxis__custom--SeptemberThirtyTwoThousandTwentyOneNoteMember_zkFo2HD35AIh" title="Original amount">5,755,000</span> by $<span id="xdx_900_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_c20230111__20230112__us-gaap--LineOfCreditFacilityAxis__custom--StreetervilleCapitalLLCMember__us-gaap--DebtInstrumentAxis__custom--SeptemberThirtyTwoThousandTwentyOneNoteMember_z78F9hTuwXTg" title="Increase in original amount">148,000</span>, and the outstanding balance of the note issued on February 22, 2022, for the original amount of $<span id="xdx_903_eus-gaap--DebtConversionOriginalDebtAmount1_c20230111__20230112__us-gaap--LineOfCreditFacilityAxis__custom--StreetervilleCapitalLLCMember__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwoTwoThousandTwentyTwoNoteMember_zpa3Hs3XnXQj" title="Original amount">9,205,000</span> by $<span id="xdx_908_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_c20230111__20230112__us-gaap--LineOfCreditFacilityAxis__custom--StreetervilleCapitalLLCMember__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwoTwoThousandTwentyTwoNoteMember_zDasf9MGLYn2" title="Increase in original amount">303,422</span>. The aggregate amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20230111__20230112__us-gaap--LineOfCreditFacilityAxis__custom--StreetervilleCapitalLLCMember_zS0RjfNyIw5k" title="Interest expense">451,422</span> has been recorded as interest expense on the Company’s Consolidated Statement of Operations and Consolidated Statements of Cash Flow.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 15, 2023, the Company and Fulton Bank agreed to an amendment to the Master Agreement Regarding Financial Covenants and Financial Deliverables dated September 22, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 3, 2023, the Company and NIL Funding agreed at an amendment to the term loan agreement dated September 18, 2018. This agreement amends the maturity date to <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20230302__20230303__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zu2kqsubxiIj" title="Maturity date">December 31, 2024</span>, and amends the interest rate to <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20230303__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zrTzdWWGxH8l" title="Interest rate">11.5</span>%. Additionally, the Company paid $<span id="xdx_900_eus-gaap--LegalFees_c20230328__20230329__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zgpARLa1Lrx" title="Fees">10,000</span> in fees and made an additional principal payment of $<span id="xdx_909_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20230328__20230329__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zPyFIsnsfV7d" title="Additional principal payment">100,000</span> on March 29, 2023, and is required to make another additional principal payment of $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20240328__20240329__us-gaap--CreditFacilityAxis__custom--NILFundingMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_ztYgx6Hryjp7" title="Additional principal payment">100,000</span> on or before March 29, 2024. The Company has accounted for this amendment as a debt modification.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 3, 2023, the Company and Streeterville Capital, LLC. agreed to an amendment to the note issued on September 30, 2021, for the original amount of $<span id="xdx_903_eus-gaap--DebtConversionOriginalDebtAmount1_c20230502__20230503__us-gaap--LineOfCreditFacilityAxis__custom--StreetervilleCapitalLLCMember_zdqYjklyPZT5" title="Original amount">5,755,000</span>. The agreement extends the maturity date to <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20230502__20230503__us-gaap--LineOfCreditFacilityAxis__custom--StreetervilleCapitalLLCMember_zqmScFiUA2D3" title="Maturity date">June 30, 2024</span>, in exchange for a fee of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20230503__us-gaap--LineOfCreditFacilityAxis__custom--StreetervilleCapitalLLCMember_z3JwvRpAx187" title="Exchange Fee">5</span>% of the outstanding balance or approximately $<span id="xdx_90A_eus-gaap--DebtInstrumentIncreaseDecreaseForPeriodNet_c20230502__20230503__us-gaap--LineOfCreditFacilityAxis__custom--StreetervilleCapitalLLCMember_z1QP8ZXsc3zc" title="Increase in original amount">252,912</span> added to the outstanding balance of the note. The Company has accounted for this amendment as a debt modification.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 3, 2023, the Company and SeKureID Solutions Corp., entered into a software license agreement, where the company obtained the right to use source code for its security products in exchange for $<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20230403__20230403__us-gaap--DebtInstrumentAxis__custom--SoftwareLicenseAgreementMember_zj3JdMpTI2gk">1,125,000</span> payable in (15) fifteen equal monthly installments of $<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPayment_c20230403__20230403__us-gaap--DebtInstrumentAxis__custom--SoftwareLicenseAgreementMember_zs51TVzQ4B26" title="Debt instrument periodic payment">75,000</span>. The current balance of $<span id="xdx_903_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--SoftwareLicenseAgreementMember_zauNLl4UcGFl" title="Long term debt">675,000</span> is presented on the Consolidated Balance Sheets as of September 30, 2023, under Short-term liabilities, net of unamortized original issue discounts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 1, 2023, as part of the Heisey acquisition, the Company issued a note payable to Heisey Mechanical, Ltd. In the amount of $<span id="xdx_90D_eus-gaap--NotesPayable_iI_c20230701__us-gaap--LineOfCreditFacilityAxis__custom--HeiseyMechanicalLtdMember_zNo9FsscpT14" title="Original amount">240,000</span>. This note carries interest of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230701__us-gaap--LineOfCreditFacilityAxis__custom--HeiseyMechanicalLtdMember_zl5lHTrlXER1" title="Exchange Fee">6</span>% and is payable one year from the date of the note. The current balance of $<span id="xdx_909_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--LineOfCreditFacilityAxis__custom--HeiseyMechanicalLtdMember_zHBAqhQUIHXl" title="Long term debt">240,000</span> is presented on the Consolidated Balance Sheets as of September 30, 2023, under the caption Short-term liabilities, net of unamortized original issue discounts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 1, 2023, as part of the Heisey acquisition, the Company acquired a loan from Fulton Bank in the amount of $<span id="xdx_90C_eus-gaap--LoansPayable_iI_c20230701__us-gaap--LineOfCreditFacilityAxis__custom--FultonBankMember_zIRAqNhyxhGf" title="Loans payable">2,160,000</span>. The loan carries interest at the Secured Overnight Financing Rate (SOFR) plus <span id="xdx_907_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_uPure_c20230701__20230701__us-gaap--LineOfCreditFacilityAxis__custom--FultonBankMember_ztN76mimGPrk" title="Interest rate basis spread">2.8</span>% and matures on <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20230701__20230701__us-gaap--LineOfCreditFacilityAxis__custom--FultonBankMember_zdF09YhQU7h1" title="Debt instrument, maturity date">July 1, 2030</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 30, 2023, the Company acquired a mortgage in the amount of $<span id="xdx_907_eus-gaap--LoansPayable_iI_c20230830__us-gaap--LineOfCreditFacilityAxis__custom--FultonBankMember_zACOi3TFLNOj" title="Mortgage amount">1,200,000</span> from Fulton Bank to finance the purchase of the properties formerly owned by Heisey Mechanical Ltd. The mortgage carries interest at the Secured Overnight Financing Rate (SOFR) plus <span id="xdx_903_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_uPure_c20230830__20230830__us-gaap--LineOfCreditFacilityAxis__custom--FultonBankMember_ztBSxKUzDyAi" title="Interest rate basis spread">2.8</span>% and matures on <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_dd_c20230830__20230830__us-gaap--LineOfCreditFacilityAxis__custom--FultonBankMember_zEDnGGqIT0Ra" title="Maturity date">September 30, 2043</span>.</span></p> <p id="xdx_898_eus-gaap--ScheduleOfDebtTableTextBlock_zTF7xa9qIdpb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span id="xdx_8BB_zEbaO6FnIrA" style="display: none">SCHEDULE OF LINES OF CREDIT AND LIABILITIES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Interest Rate</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Maturity</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 31%; text-align: left">Fulton Bank loan $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--NotesPayableToBankNoncurrent_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_z8rClPzUh18l" title="Loans payable to bank">5,250,000</span> for the purchase of AIS $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--ProceedsFromOtherDebt_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zhOWqa9o1STe" title="Proceeds from debt">5,000,000</span> of the proceeds went to the direct purchase of AIS.</td><td style="width: 2%"> </td> <td style="width: 25%">SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zxDRipmfqqZj" title="Interest rate basis spread">2.37</span>%(<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zAXbpn4SuXm9" title="Interest rate">5.35</span>% as of September 30, 2022)</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center"><span id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_z6x2Xjas7HO7" title="Maturity date">12/15/2022</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zmlEKJn7bU34" style="width: 10%; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1650">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zZyMlRaFhdw1" style="width: 10%; text-align: right" title="Total">247,284</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank loan $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--NotesPayableToBankNoncurrent_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zvasIbaTfP4j" title="Loans payable to bank">400,000</span> fund equipment for AIS.</td><td> </td> <td>SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zfe5y6fo5oHj" title="Interest rate basis spread">2.37</span>% ( <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zcKSGHLHPkH3" title="Interest rate">5.35</span>% as of September 30, 2022)</td><td> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zeyxNt6AXrri" title="Maturity date">5/1/2023</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zCi8L17TCpZ4" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1662">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_ze0oGxDNVBZk" style="text-align: right" title="Total">63,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--NotesPayableToBankNoncurrent_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zo6gvF9Y9zD7" title="Loans payable to bank">360,000</span> fund equipment for AIS. The Company was in compliance with loan covenants as of June 30, 2023. This loan is secured by certain assets of the Company.</td><td> </td> <td>SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zksqQp6kyavg" title="Interest rate basis spread">2.37</span>% (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zZxi7yfkRYY6" title="Interest rate">7.68</span>% as of September 30, 2023 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zbBhXfGGLl82" title="Interest rate">5.35</span>% as of September 30, 2022).</td><td> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zR2GejFxoYEl" title="Maturity date">1/31/2025</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zmoiASeQccnc" style="text-align: right" title="Total">108,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zJZVjnEXk3kc" style="text-align: right" title="Total">183,839</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank mortgage $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--NotesPayableToBankNoncurrent_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_z9PSQibCsyP6" title="Loans payable to bank">2,476,000</span>. The Company was in compliance with loan covenants as of September 30, 2023. This loan is secured by the underlying asset.</td><td> </td> <td>SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zkHzH2Ze3rRc" title="Interest rate basis spread">2.62</span>% (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zU0oqq0HWdm3" title="Interest rate">7.93</span>% on September 30, 2023 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zchRYswglD0i" title="Interest rate">5.6</span>% as of September 30, 2022).</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zBq5mMCrrKb5" title="Maturity date">1/28/2040</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zYRfnXPQpEZa" style="text-align: right" title="Total">2,180,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zzbovQORLe4j" style="text-align: right" title="Total">2,245,664</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank (HEISEY) - mortgage loan; requires monthly principal and interest payments through August 1, 2043 with a final payment of remaining principal on September 1, 2043; The loan is collateralized by 615 Florence Street and 740 Barber Street.</td><td> </td> <td style="text-align: justify">SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableHEISEYMember_zGCSeNoUEEnd" title="Interest rate basis spread">2.80</span>% per annum (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableHEISEYMember_zKSzLs6AEQVf" title="Interest rate">8.11</span>% as of September 30, 2023).</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableHEISEYMember_zZgBJzciFb06" title="Maturity date">9/30/2043</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableHEISEYMember_zyhPoRoILV9i" style="text-align: right" title="Total">1,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableHEISEYMember_zUAQqpueXPm6" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1702">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank (HEISEY) - promissory note related to purchase of Heisey; requires 84 monthly principal and interest payments; The note is collateralized by all assets and guaranteed by the Parent; matures in 2030.</td><td> </td> <td style="text-align: justify">SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankPromissoryPayableHEISEYMember_zLJdvD87gsk6" title="Interest rate basis spread">2.8</span>% per annum (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankPromissoryPayableHEISEYMember_zz7P9nOeg786" title="Interest rate">8.11</span>% as of September 30, 2023)</td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankPromissoryPayableHEISEYMember_zgGD8FKC79D7" title="Maturity date">7/1/2030</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankPromissoryPayableHEISEYMember_zFVpZZpzPuL1" style="text-align: right" title="Total">2,122,565</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankPromissoryPayableHEISEYMember_zbmbhBTRRP8" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1712">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note payable - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--NotesPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zFFeLbdyPq43" title="Notes payable">439,774</span>. For the purchase of VDI. Payable in two installments on October 26, 2021, and October 26, 2022.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zMKEQ33eMoe8" title="Interest rate">5</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zhAGriDvffkb" title="Maturity date">10/26/2022</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zcbUtlxkGUxf" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1720">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zeaye1Mwmax6" style="text-align: right" title="Total">219,370</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note payable - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--NotesPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zrhUNsieycO5" title="Notes payable">5,755,000</span> - Less original issue discount $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zd5Vq08LbEAk" title="Notes payable - discount">750,000</span> and legal fees $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--LegalFees_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zeV22CLOhY14" title="Notes payable - leagal fees">5,000</span>, net cash received $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--ProceedsFromIssuanceOfDebt_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zpdvqaeD0ry8" title="Proceeds from notes payable">5,000,000</span> Unamortized original issue discount balance of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_z23rAryl0XZd" title="Notes payable - Unamortized discount">0</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20220930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zQgqTF439gNb" title="Notes payable - Unamortized discount">250,000</span>, as of September 30, 2023 and September 30, 2022 respectively.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_z9QoB3pvvmEi" title="Interest rate">8</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zp5Dwyjdbgbc" title="Maturity date">6/30/2024</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zk4vtYExB4p5" style="text-align: right" title="Total">4,596,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zRQjaxXiYLz2" style="text-align: right" title="Total">4,943,929</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note payable - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--NotesPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zQMERY1rEkRi" title="Notes payable">9,205,000</span>. Less original issue discount $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--AmortizationOfDebtDiscountPremium_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zJ747ZRRjuei" title="Notes payable - discount">1,200,000</span> and legal fees $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--LegalFees_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zvzDiLQtc0Vb" title="Notes payable - leagal fees">5,000</span>,net cash received $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--ProceedsFromIssuanceOfDebt_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zCjzew9YQYH2" title="Proceeds from notes payable">8,000,000</span>. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesOther_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zQx49DIIbSXa" title="Common stock, shares">28,572</span> shares of common stock valued at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueOther_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zy4dBhSUMaie" title="Common stock, value">700,400</span> recognized as additional original issue discount. Unamortized original issue discount balance of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zlMo781jSeD8" title="Notes payable - Unamortized discount">0</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20220930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_z60OZY79Mv27" title="Notes payable - Unamortized discount">1,064,778</span> as of September 30, 2023 and September 30, 2022 respectivly.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zXVrTiOnPAsk" title="Interest rate">8</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_zQtjBCxrOwn3" title="Maturity date">8/23/2023</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_zeTjO1ve65f3" style="text-align: right" title="Total">11,243,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_z7aY4ItxK8w4" style="text-align: right" title="Total">9,738,632</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note Payable - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--NotesPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zwJTiq2JdOvh" title="Notes payable">240,000</span> For the purchase of Heisey Mechanical, Ltd.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_z7KS5iVlBlvi" title="Interest rate">6</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zP5KApj2QTaf" title="Maturity date">7/1/2024</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zGiaxdvfx75e" style="text-align: right" title="Total">240,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_ziVzSeoa4bGj" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1776">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Term Loan Agreement with NIL Funding Corporation (“NIL”) - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--LoansPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--TermLoanAgreementMember_zwdogQTPVvL2" title="Loans payable">5,600,000</span> The Company was in compliance with loan covenants as of September 30, 2023.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--TermLoanAgreementMember_zIgtjSy7KlAb" title="Interest rate">11.50</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_zNTN7E6ZZbxg" title="Maturity date">12/31/2024</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_zTcjTDYUJefl" style="text-align: right" title="Total">1,979,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_zP4cJ0jzq7je" style="text-align: right" title="Total">2,804,743</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Paycheck Protection Program loan - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--LoansPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--PPPLoansMember_zh6mJvaZqHDl" title="Loans payable">121,400</span> - The issuing bank determined that this loan qualifies for loan forgiveness; however the Company is awaiting final approval from the Small Business Administration.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--PPPLoansMember_zyiAJ6Ffd7le" title="Interest rate">1</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zlPOTzvjY1pf" title="Maturity date">5/5/2025</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zhvWsVl5Xxl2" style="text-align: right" title="Total">91,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zJaD907Djobc" style="text-align: right" title="Total">121,400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Software License Agreement - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--LoansPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--SoftwareLicenseAgreementMember_zsE2riYjvR4f" title="Loans payable">1,125,000</span>, for the purchase of software source code for use in our Security segment products</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt">N/A</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zTaNwcOf8QV6" title="Maturity date">6/3/2024</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zimftbSKns1k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">675,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_z8A785hv9FS2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1804">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total lines of credit and secured liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--LineOfCredit_iI_c20230930_zm1uUYaBlIo2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Notes payable">24,437,059</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--LineOfCredit_iI_c20220930_zxFjCUcvdxRk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Notes payable">20,568,141</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Less: Current maturities</td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LinesOfCreditCurrent_iNI_di_c20230930_zwAJ4mqbIsV3" style="text-align: right" title="Current maturities">(14,507,711</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LinesOfCreditCurrent_iNI_di_c20220930_zFMfC3Aa5XVe" style="text-align: right" title="Current maturities">(16,894,743</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Less: Unamortized original issue discount</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_c20230930_zDmbfijjm9af" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unamortized original issue discount"><span style="-sec-ix-hidden: xdx2ixbrl1814">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_c20220930_zkCv04fwKT89" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unamortized original issue discount">(1,305,778</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Lines of credit and secured liabilities, Long Term</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--LongTermLineOfCredit_iI_c20230930_zv1nbsv7txo" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Notes Payable, Long Term">9,929,348</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--LongTermLineOfCredit_iI_c20220930_zC3NIoQSQxt3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Notes Payable, Long Term">2,367,620</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zD8H3zTQWpM2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_z8ByBGXxJIkb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated maturities of the Company’s long-term debt over the next 5 years are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B7_zJs4DnGvTRC1" style="display: none">SCHEDULE OF ESTIMATED MATURITIES OF LONG TERM DEBT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2027</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2028</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Thereafter</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 37%; text-align: left">Fulton Bank - $<span id="xdx_907_eus-gaap--NotesPayableToBank_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zc4ixyUAKDX6" title="Loans payable to bank">360,000</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zgPYCHXgDF77" style="width: 5%; text-align: right" title="2024">80,472</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zDJUBx8z10Eb" style="width: 5%; text-align: right" title="2025">28,228</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zzeWkkxOF8y3" style="width: 5%; text-align: right" title="2026"><span style="-sec-ix-hidden: xdx2ixbrl1830">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zJzaUMn0Ljne" style="width: 5%; text-align: right" title="2026"><span style="-sec-ix-hidden: xdx2ixbrl1832">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zroXiRZtHgMd" style="width: 5%; text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl1834">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zYl3CmEwmnD5" style="width: 5%; text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl1836">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zRW5etinbSKc" style="width: 5%; text-align: right" title="2025">108,700</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fulton Bank - $<span id="xdx_904_eus-gaap--NotesPayableToBank_iI_pn4n6_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zbnINxYMp1Wf" title="Loans payable to bank">2.16</span> Mil</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zoumc1hzLFPc" style="text-align: right" title="2024">241,053</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_z3vwzJ8Evb2" style="text-align: right" title="2025">262,135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zdAIvDPL3tjk" style="text-align: right" title="2026">284,544</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zlWieVPLyK8e" style="text-align: right" title="2027">308,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zsgjX5ItDepg" style="text-align: right" title="2028">335,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zdEfayiPa7df" style="text-align: right" title="Thereafter">690,901</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zGLGW7aJoKs3" style="text-align: right" title="Total">2,122,565</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank - Mortgage #1</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zWupXzd50Msi" style="text-align: right" title="2024">66,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zG7QIee69E2c" style="text-align: right" title="2025">73,009</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zxxvDJvyaWCj" style="text-align: right" title="2026">85,701</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zqEhoTOip1Ui" style="text-align: right" title="2027">92,430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zoieWHPCVSs9" style="text-align: right" title="2028">100,563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_z0mdT1esQDvj" style="text-align: right" title="Thereafter">1,761,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zT0tBP3zhpze" style="text-align: right" title="Total">2,180,115</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fulton Bank - Mortgage #2</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_zu1psILYN2Mj" style="text-align: right" title="2024">23,882</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_zwGQFzVfla67" style="text-align: right" title="2025">26,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_zABe6LhKVvf2" style="text-align: right" title="2026">29,087</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_ziuwwBjp778c" style="text-align: right" title="2027">31,578</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_zpN55zdFlTCa" style="text-align: right" title="2028">34,030</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_zbHeReBmDgK" style="text-align: right" title="Thereafter">1,054,631</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_ze84hdidHaOc" style="text-align: right" title="Total">1,200,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">NIL Funding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zdmYraOCrMgi" style="text-align: right" title="2024">1,300,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zY9wdoUIzde3" style="text-align: right" title="2025">679,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_z2k1WStn3kcl" style="text-align: right" title="2026"><span style="-sec-ix-hidden: xdx2ixbrl1888">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zGv9NWCGIZ95" style="text-align: right" title="2027"><span style="-sec-ix-hidden: xdx2ixbrl1890">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zaHQVlFqTyLd" style="text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl1892">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_z5IOYD5UNoR3" style="text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl1894">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zhNyY0v8PcDc" style="text-align: right" title="Total">1,979,743</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">PPP Loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_z9mOY9MCFraj" style="text-align: right" title="2024">40,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zSaPOP44SmF7" style="text-align: right" title="2025">40,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_z4J2Ad68FUGf" style="text-align: right" title="2026">10,012</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_z0ds9E5Tnw58" style="text-align: right" title="2027"><span style="-sec-ix-hidden: xdx2ixbrl1904">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zwk3HAkO1S0l" style="text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl1906">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zVEEv4gREMT9" style="text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl1908">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zq43pYHHjQIl" style="text-align: right" title="Total">91,114</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Notes Payable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_ze97T5wwDOki" style="text-align: right" title="2024">12,079,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zRWtChz2CDIl" style="text-align: right" title="2025">4,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zJVo6GfICEBf" style="text-align: right" title="2026"><span style="-sec-ix-hidden: xdx2ixbrl1916">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_znB3TbfUVsi5" style="text-align: right" title="2027"><span style="-sec-ix-hidden: xdx2ixbrl1918">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zEqoUoZS2sDa" style="text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl1920">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_z2dS4ryODgQe" style="text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl1922">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_z4EBljKC4Ica" style="text-align: right" title="Total">16,079,822</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Software License Agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zc32z4wqa9K3" style="border-bottom: Black 1.5pt solid; text-align: right" title="2024">675,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zJE9dxwWEqAh" style="border-bottom: Black 1.5pt solid; text-align: right" title="2025"><span style="-sec-ix-hidden: xdx2ixbrl1928">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_z7DyEctOCZrc" style="border-bottom: Black 1.5pt solid; text-align: right" title="2026"><span style="-sec-ix-hidden: xdx2ixbrl1930">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_z0rgOFd4rp9i" style="border-bottom: Black 1.5pt solid; text-align: right" title="2027"><span style="-sec-ix-hidden: xdx2ixbrl1932">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zp2djgnNqrkc" style="border-bottom: Black 1.5pt solid; text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl1934">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zG0eBFdd2iSj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl1936">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_znj9gvEYHdL" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">675,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: right">TOTAL</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_c20230930_zBNQCokgcxo8" style="text-align: right" title="2024">14,507,711</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_c20230930_zhqrrLTwjB8c" style="text-align: right" title="2025">5,110,458</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_c20230930_zMksZb3EV2a4" style="text-align: right" title="2026">409,344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_c20230930_z8rq06gcPUc2" style="text-align: right" title="2027">432,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_pp0p0_c20230930_zAFdBMvZjU5j" style="text-align: right" title="2028">469,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_c20230930_zHiRPD8COvif" style="text-align: right" title="Thereafter">3,507,013</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--LongTermDebt_iI_pp0p0_c20230930_zYJvEzD9BG3e" style="text-align: right" title="Total">24,437,059</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A4_zjl8Fgqf5TOi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:LongTermDebtTextBlock>
<us-gaap:DebtConversionOriginalDebtAmount1 contextRef="From2023-01-112023-01-12_custom_StreetervilleCapitalLLCMember_custom_SeptemberThirtyTwoThousandTwentyOneNoteMember" decimals="0" unitRef="USD"> 5755000 </us-gaap:DebtConversionOriginalDebtAmount1>
<us-gaap:DebtInstrumentIncreaseDecreaseForPeriodNet contextRef="From2023-01-112023-01-12_custom_StreetervilleCapitalLLCMember_custom_SeptemberThirtyTwoThousandTwentyOneNoteMember" decimals="0" unitRef="USD"> 148000 </us-gaap:DebtInstrumentIncreaseDecreaseForPeriodNet>
<us-gaap:DebtConversionOriginalDebtAmount1 contextRef="From2023-01-112023-01-12_custom_StreetervilleCapitalLLCMember_custom_FebruaryTwentyTwoTwoThousandTwentyTwoNoteMember" decimals="0" unitRef="USD"> 9205000 </us-gaap:DebtConversionOriginalDebtAmount1>
<us-gaap:DebtInstrumentIncreaseDecreaseForPeriodNet contextRef="From2023-01-112023-01-12_custom_StreetervilleCapitalLLCMember_custom_FebruaryTwentyTwoTwoThousandTwentyTwoNoteMember" decimals="0" unitRef="USD"> 303422 </us-gaap:DebtInstrumentIncreaseDecreaseForPeriodNet>
<us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="From2023-01-112023-01-12_custom_StreetervilleCapitalLLCMember" decimals="0" unitRef="USD"> 451422 </us-gaap:DebtInstrumentIncreaseAccruedInterest>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2023-03-022023-03-03_custom_NILFundingMember"> 2024-12-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-03-03_custom_NILFundingMember" decimals="INF" unitRef="Pure"> 0.115 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:LegalFees contextRef="From2023-03-282023-03-29_custom_NILFundingMember" decimals="0" unitRef="USD"> 10000 </us-gaap:LegalFees>
<us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2023-03-282023-03-29_custom_NILFundingMember" decimals="0" unitRef="USD"> 100000 </us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
<us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2024-03-282024-03-29_custom_NILFundingMember_srt_ScenarioForecastMember" decimals="0" unitRef="USD"> 100000 </us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
<us-gaap:DebtConversionOriginalDebtAmount1 contextRef="From2023-05-022023-05-03_custom_StreetervilleCapitalLLCMember" decimals="0" unitRef="USD"> 5755000 </us-gaap:DebtConversionOriginalDebtAmount1>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2023-05-022023-05-03_custom_StreetervilleCapitalLLCMember"> 2024-06-30 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-05-03_custom_StreetervilleCapitalLLCMember" decimals="INF" unitRef="Pure"> 0.05 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentIncreaseDecreaseForPeriodNet contextRef="From2023-05-022023-05-03_custom_StreetervilleCapitalLLCMember" decimals="0" unitRef="USD"> 252912 </us-gaap:DebtInstrumentIncreaseDecreaseForPeriodNet>
<us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2023-04-032023-04-03_custom_SoftwareLicenseAgreementMember" decimals="0" unitRef="USD"> 1125000 </us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
<us-gaap:DebtInstrumentPeriodicPayment contextRef="From2023-04-032023-04-03_custom_SoftwareLicenseAgreementMember" decimals="0" unitRef="USD"> 75000 </us-gaap:DebtInstrumentPeriodicPayment>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_SoftwareLicenseAgreementMember" decimals="0" unitRef="USD"> 675000 </us-gaap:LongTermDebt>
<us-gaap:NotesPayable contextRef="AsOf2023-07-01_custom_HeiseyMechanicalLtdMember32466640" decimals="0" unitRef="USD"> 240000 </us-gaap:NotesPayable>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-07-01_custom_HeiseyMechanicalLtdMember32466640" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_HeiseyMechanicalLtdMember32466671" decimals="0" unitRef="USD"> 240000 </us-gaap:LongTermDebt>
<us-gaap:LoansPayable contextRef="AsOf2023-07-01_custom_FultonBankMember" decimals="0" unitRef="USD"> 2160000 </us-gaap:LoansPayable>
<us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="From2023-07-012023-07-01_custom_FultonBankMember" decimals="INF" unitRef="Pure"> 0.028 </us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2023-07-012023-07-01_custom_FultonBankMember"> 2030-07-01 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LoansPayable contextRef="AsOf2023-08-30_custom_FultonBankMember" decimals="0" unitRef="USD"> 1200000 </us-gaap:LoansPayable>
<us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="From2023-08-302023-08-30_custom_FultonBankMember" decimals="INF" unitRef="Pure"> 0.028 </us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2023-08-302023-08-30_custom_FultonBankMember"> 2043-09-30 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:ScheduleOfDebtTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_898_eus-gaap--ScheduleOfDebtTableTextBlock_zTF7xa9qIdpb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span id="xdx_8BB_zEbaO6FnIrA" style="display: none">SCHEDULE OF LINES OF CREDIT AND LIABILITIES</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Interest Rate</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Maturity</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 31%; text-align: left">Fulton Bank loan $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--NotesPayableToBankNoncurrent_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_z8rClPzUh18l" title="Loans payable to bank">5,250,000</span> for the purchase of AIS $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--ProceedsFromOtherDebt_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zhOWqa9o1STe" title="Proceeds from debt">5,000,000</span> of the proceeds went to the direct purchase of AIS.</td><td style="width: 2%"> </td> <td style="width: 25%">SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zxDRipmfqqZj" title="Interest rate basis spread">2.37</span>%(<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zAXbpn4SuXm9" title="Interest rate">5.35</span>% as of September 30, 2022)</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center"><span id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_z6x2Xjas7HO7" title="Maturity date">12/15/2022</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zmlEKJn7bU34" style="width: 10%; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1650">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zZyMlRaFhdw1" style="width: 10%; text-align: right" title="Total">247,284</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank loan $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--NotesPayableToBankNoncurrent_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zvasIbaTfP4j" title="Loans payable to bank">400,000</span> fund equipment for AIS.</td><td> </td> <td>SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zfe5y6fo5oHj" title="Interest rate basis spread">2.37</span>% ( <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zcKSGHLHPkH3" title="Interest rate">5.35</span>% as of September 30, 2022)</td><td> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zeyxNt6AXrri" title="Maturity date">5/1/2023</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zCi8L17TCpZ4" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1662">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_ze0oGxDNVBZk" style="text-align: right" title="Total">63,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--NotesPayableToBankNoncurrent_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zo6gvF9Y9zD7" title="Loans payable to bank">360,000</span> fund equipment for AIS. The Company was in compliance with loan covenants as of June 30, 2023. This loan is secured by certain assets of the Company.</td><td> </td> <td>SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zksqQp6kyavg" title="Interest rate basis spread">2.37</span>% (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zZxi7yfkRYY6" title="Interest rate">7.68</span>% as of September 30, 2023 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zbBhXfGGLl82" title="Interest rate">5.35</span>% as of September 30, 2022).</td><td> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zR2GejFxoYEl" title="Maturity date">1/31/2025</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zmoiASeQccnc" style="text-align: right" title="Total">108,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankThreeMember_zJZVjnEXk3kc" style="text-align: right" title="Total">183,839</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank mortgage $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--NotesPayableToBankNoncurrent_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_z9PSQibCsyP6" title="Loans payable to bank">2,476,000</span>. The Company was in compliance with loan covenants as of September 30, 2023. This loan is secured by the underlying asset.</td><td> </td> <td>SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zkHzH2Ze3rRc" title="Interest rate basis spread">2.62</span>% (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zU0oqq0HWdm3" title="Interest rate">7.93</span>% on September 30, 2023 and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zchRYswglD0i" title="Interest rate">5.6</span>% as of September 30, 2022).</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zBq5mMCrrKb5" title="Maturity date">1/28/2040</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zYRfnXPQpEZa" style="text-align: right" title="Total">2,180,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableMember_zzbovQORLe4j" style="text-align: right" title="Total">2,245,664</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank (HEISEY) - mortgage loan; requires monthly principal and interest payments through August 1, 2043 with a final payment of remaining principal on September 1, 2043; The loan is collateralized by 615 Florence Street and 740 Barber Street.</td><td> </td> <td style="text-align: justify">SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableHEISEYMember_zGCSeNoUEEnd" title="Interest rate basis spread">2.80</span>% per annum (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableHEISEYMember_zKSzLs6AEQVf" title="Interest rate">8.11</span>% as of September 30, 2023).</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableHEISEYMember_zZgBJzciFb06" title="Maturity date">9/30/2043</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableHEISEYMember_zyhPoRoILV9i" style="text-align: right" title="Total">1,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableHEISEYMember_zUAQqpueXPm6" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1702">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank (HEISEY) - promissory note related to purchase of Heisey; requires 84 monthly principal and interest payments; The note is collateralized by all assets and guaranteed by the Parent; matures in 2030.</td><td> </td> <td style="text-align: justify">SOFR plus <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--DebtInstrumentBasisSpreadOnVariableRate1_pid_dp_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankPromissoryPayableHEISEYMember_zLJdvD87gsk6" title="Interest rate basis spread">2.8</span>% per annum (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankPromissoryPayableHEISEYMember_zz7P9nOeg786" title="Interest rate">8.11</span>% as of September 30, 2023)</td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--FultonBankPromissoryPayableHEISEYMember_zgGD8FKC79D7" title="Maturity date">7/1/2030</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankPromissoryPayableHEISEYMember_zFVpZZpzPuL1" style="text-align: right" title="Total">2,122,565</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--FultonBankPromissoryPayableHEISEYMember_zbmbhBTRRP8" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1712">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note payable - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--NotesPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zFFeLbdyPq43" title="Notes payable">439,774</span>. For the purchase of VDI. Payable in two installments on October 26, 2021, and October 26, 2022.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zMKEQ33eMoe8" title="Interest rate">5</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zhAGriDvffkb" title="Maturity date">10/26/2022</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zcbUtlxkGUxf" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1720">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zeaye1Mwmax6" style="text-align: right" title="Total">219,370</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note payable - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--NotesPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zrhUNsieycO5" title="Notes payable">5,755,000</span> - Less original issue discount $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zd5Vq08LbEAk" title="Notes payable - discount">750,000</span> and legal fees $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--LegalFees_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zeV22CLOhY14" title="Notes payable - leagal fees">5,000</span>, net cash received $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--ProceedsFromIssuanceOfDebt_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zpdvqaeD0ry8" title="Proceeds from notes payable">5,000,000</span> Unamortized original issue discount balance of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_z23rAryl0XZd" title="Notes payable - Unamortized discount">0</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20220930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zQgqTF439gNb" title="Notes payable - Unamortized discount">250,000</span>, as of September 30, 2023 and September 30, 2022 respectively.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_z9QoB3pvvmEi" title="Interest rate">8</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zp5Dwyjdbgbc" title="Maturity date">6/30/2024</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zk4vtYExB4p5" style="text-align: right" title="Total">4,596,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--NotesPayableOneMember_zRQjaxXiYLz2" style="text-align: right" title="Total">4,943,929</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note payable - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--NotesPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zQMERY1rEkRi" title="Notes payable">9,205,000</span>. Less original issue discount $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--AmortizationOfDebtDiscountPremium_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zJ747ZRRjuei" title="Notes payable - discount">1,200,000</span> and legal fees $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--LegalFees_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zvzDiLQtc0Vb" title="Notes payable - leagal fees">5,000</span>,net cash received $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--ProceedsFromIssuanceOfDebt_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zCjzew9YQYH2" title="Proceeds from notes payable">8,000,000</span>. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesOther_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zQx49DIIbSXa" title="Common stock, shares">28,572</span> shares of common stock valued at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueOther_c20221001__20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zy4dBhSUMaie" title="Common stock, value">700,400</span> recognized as additional original issue discount. Unamortized original issue discount balance of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zlMo781jSeD8" title="Notes payable - Unamortized discount">0</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20220930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_z60OZY79Mv27" title="Notes payable - Unamortized discount">1,064,778</span> as of September 30, 2023 and September 30, 2022 respectivly.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zXVrTiOnPAsk" title="Interest rate">8</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_zQtjBCxrOwn3" title="Maturity date">8/23/2023</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_zeTjO1ve65f3" style="text-align: right" title="Total">11,243,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--NotesPayableTwoMember_z7aY4ItxK8w4" style="text-align: right" title="Total">9,738,632</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Note Payable - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--NotesPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zwJTiq2JdOvh" title="Notes payable">240,000</span> For the purchase of Heisey Mechanical, Ltd.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_z7KS5iVlBlvi" title="Interest rate">6</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zP5KApj2QTaf" title="Maturity date">7/1/2024</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_zGiaxdvfx75e" style="text-align: right" title="Total">240,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember__dei--LegalEntityAxis__custom--HeiseyMechanicalLtdMember_ziVzSeoa4bGj" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1776">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Term Loan Agreement with NIL Funding Corporation (“NIL”) - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--LoansPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--TermLoanAgreementMember_zwdogQTPVvL2" title="Loans payable">5,600,000</span> The Company was in compliance with loan covenants as of September 30, 2023.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--TermLoanAgreementMember_zIgtjSy7KlAb" title="Interest rate">11.50</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_zNTN7E6ZZbxg" title="Maturity date">12/31/2024</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_zTcjTDYUJefl" style="text-align: right" title="Total">1,979,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--TermLoanAgreementMember_zP4cJ0jzq7je" style="text-align: right" title="Total">2,804,743</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Paycheck Protection Program loan - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--LoansPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--PPPLoansMember_zh6mJvaZqHDl" title="Loans payable">121,400</span> - The issuing bank determined that this loan qualifies for loan forgiveness; however the Company is awaiting final approval from the Small Business Administration.</td><td> </td> <td style="text-align: center"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230930__us-gaap--DebtInstrumentAxis__custom--PPPLoansMember_zyiAJ6Ffd7le" title="Interest rate">1</span>%</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zlPOTzvjY1pf" title="Maturity date">5/5/2025</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zhvWsVl5Xxl2" style="text-align: right" title="Total">91,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zJaD907Djobc" style="text-align: right" title="Total">121,400</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Software License Agreement - $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExJTkVTIE9GIENSRURJVCBBTkQgTElBQklMSVRJRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--LoansPayable_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--SoftwareLicenseAgreementMember_zsE2riYjvR4f" title="Loans payable">1,125,000</span>, for the purchase of software source code for use in our Security segment products</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt">N/A</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20221001__20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zTaNwcOf8QV6" title="Maturity date">6/3/2024</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--LineOfCredit_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zimftbSKns1k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">675,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--LineOfCredit_iI_c20220930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_z8A785hv9FS2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1804">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total lines of credit and secured liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--LineOfCredit_iI_c20230930_zm1uUYaBlIo2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Notes payable">24,437,059</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--LineOfCredit_iI_c20220930_zxFjCUcvdxRk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right" title="Total Notes payable">20,568,141</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Less: Current maturities</td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LinesOfCreditCurrent_iNI_di_c20230930_zwAJ4mqbIsV3" style="text-align: right" title="Current maturities">(14,507,711</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LinesOfCreditCurrent_iNI_di_c20220930_zFMfC3Aa5XVe" style="text-align: right" title="Current maturities">(16,894,743</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Less: Unamortized original issue discount</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_c20230930_zDmbfijjm9af" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unamortized original issue discount"><span style="-sec-ix-hidden: xdx2ixbrl1814">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_c20220930_zkCv04fwKT89" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unamortized original issue discount">(1,305,778</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Lines of credit and secured liabilities, Long Term</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98D_eus-gaap--LongTermLineOfCredit_iI_c20230930_zv1nbsv7txo" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Notes Payable, Long Term">9,929,348</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--LongTermLineOfCredit_iI_c20220930_zC3NIoQSQxt3" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Notes Payable, Long Term">2,367,620</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfDebtTableTextBlock>
<us-gaap:NotesPayableToBankNoncurrent contextRef="AsOf2023-09-30_custom_FultonBankOneMember" decimals="0" unitRef="USD"> 5250000 </us-gaap:NotesPayableToBankNoncurrent>
<us-gaap:ProceedsFromOtherDebt contextRef="From2022-10-012023-09-30_custom_FultonBankOneMember" decimals="0" unitRef="USD"> 5000000 </us-gaap:ProceedsFromOtherDebt>
<us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="From2022-10-012023-09-30_custom_FultonBankOneMember" decimals="INF" unitRef="Pure"> 0.0237 </us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-09-30_custom_FultonBankOneMember" decimals="INF" unitRef="Pure"> 0.0535 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_FultonBankOneMember"> 2022-12-15 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2022-09-30_custom_FultonBankOneMember" decimals="0" unitRef="USD"> 247284 </us-gaap:LineOfCredit>
<us-gaap:NotesPayableToBankNoncurrent contextRef="AsOf2023-09-30_custom_FultonBankTwoMember" decimals="0" unitRef="USD"> 400000 </us-gaap:NotesPayableToBankNoncurrent>
<us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="From2022-10-012023-09-30_custom_FultonBankTwoMember" decimals="INF" unitRef="Pure"> 0.0237 </us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-09-30_custom_FultonBankTwoMember" decimals="INF" unitRef="Pure"> 0.0535 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_FultonBankTwoMember"> 2023-05-01 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2022-09-30_custom_FultonBankTwoMember" decimals="0" unitRef="USD"> 63280 </us-gaap:LineOfCredit>
<us-gaap:NotesPayableToBankNoncurrent contextRef="AsOf2023-09-30_custom_FultonBankThreeMember" decimals="0" unitRef="USD"> 360000 </us-gaap:NotesPayableToBankNoncurrent>
<us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="From2022-10-012023-09-30_custom_FultonBankThreeMember" decimals="INF" unitRef="Pure"> 0.0237 </us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-09-30_custom_FultonBankThreeMember" decimals="INF" unitRef="Pure"> 0.0768 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-09-30_custom_FultonBankThreeMember" decimals="INF" unitRef="Pure"> 0.0535 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_FultonBankThreeMember"> 2025-01-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30_custom_FultonBankThreeMember" decimals="0" unitRef="USD"> 108700 </us-gaap:LineOfCredit>
<us-gaap:LineOfCredit contextRef="AsOf2022-09-30_custom_FultonBankThreeMember" decimals="0" unitRef="USD"> 183839 </us-gaap:LineOfCredit>
<us-gaap:NotesPayableToBankNoncurrent contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableMember" decimals="0" unitRef="USD"> 2476000 </us-gaap:NotesPayableToBankNoncurrent>
<us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="From2022-10-012023-09-30_custom_FultonBankMortgagePayableMember" decimals="INF" unitRef="Pure"> 0.0262 </us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableMember" decimals="INF" unitRef="Pure"> 0.0793 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-09-30_custom_FultonBankMortgagePayableMember" decimals="INF" unitRef="Pure"> 0.056 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_FultonBankMortgagePayableMember"> 2040-01-28 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableMember" decimals="0" unitRef="USD"> 2180115 </us-gaap:LineOfCredit>
<us-gaap:LineOfCredit contextRef="AsOf2022-09-30_custom_FultonBankMortgagePayableMember" decimals="0" unitRef="USD"> 2245664 </us-gaap:LineOfCredit>
<us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="From2022-10-012023-09-30_custom_FultonBankMortgagePayableHEISEYMember" decimals="INF" unitRef="Pure"> 0.0280 </us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableHEISEYMember" decimals="INF" unitRef="Pure"> 0.0811 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_FultonBankMortgagePayableHEISEYMember"> 2043-09-30 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableHEISEYMember" decimals="0" unitRef="USD"> 1200000 </us-gaap:LineOfCredit>
<us-gaap:DebtInstrumentBasisSpreadOnVariableRate1 contextRef="From2022-10-012023-09-30_custom_FultonBankPromissoryPayableHEISEYMember" decimals="INF" unitRef="Pure"> 0.028 </us-gaap:DebtInstrumentBasisSpreadOnVariableRate1>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-09-30_custom_FultonBankPromissoryPayableHEISEYMember" decimals="INF" unitRef="Pure"> 0.0811 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_FultonBankPromissoryPayableHEISEYMember"> 2030-07-01 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30_custom_FultonBankPromissoryPayableHEISEYMember" decimals="0" unitRef="USD"> 2122565 </us-gaap:LineOfCredit>
<us-gaap:NotesPayable contextRef="AsOf2023-09-30_custom_NotesPayableMember" decimals="0" unitRef="USD"> 439774 </us-gaap:NotesPayable>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-09-30_custom_NotesPayableMember" decimals="INF" unitRef="Pure"> 0.05 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_NotesPayableMember"> 2022-10-26 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2022-09-30_custom_NotesPayableMember" decimals="0" unitRef="USD"> 219370 </us-gaap:LineOfCredit>
<us-gaap:NotesPayable contextRef="AsOf2023-09-30_custom_NotesPayableOneMember" decimals="0" unitRef="USD"> 5755000 </us-gaap:NotesPayable>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2022-10-012023-09-30_custom_NotesPayableOneMember" decimals="0" unitRef="USD"> 750000 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:LegalFees contextRef="From2022-10-012023-09-30_custom_NotesPayableOneMember" decimals="0" unitRef="USD"> 5000 </us-gaap:LegalFees>
<us-gaap:ProceedsFromIssuanceOfDebt contextRef="From2022-10-012023-09-30_custom_NotesPayableOneMember" decimals="0" unitRef="USD"> 5000000 </us-gaap:ProceedsFromIssuanceOfDebt>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2023-09-30_custom_NotesPayableOneMember" decimals="0" unitRef="USD"> 0 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2022-09-30_custom_NotesPayableOneMember" decimals="0" unitRef="USD"> 250000 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-09-30_custom_NotesPayableOneMember" decimals="INF" unitRef="Pure"> 0.08 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_NotesPayableOneMember32469421"> 2024-06-30 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30_custom_NotesPayableOneMember32469437" decimals="0" unitRef="USD"> 4596589 </us-gaap:LineOfCredit>
<us-gaap:LineOfCredit contextRef="AsOf2022-09-30_custom_NotesPayableOneMember32469453" decimals="0" unitRef="USD"> 4943929 </us-gaap:LineOfCredit>
<us-gaap:NotesPayable contextRef="AsOf2023-09-30_custom_NotesPayableTwoMember" decimals="0" unitRef="USD"> 9205000 </us-gaap:NotesPayable>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2022-10-012023-09-30_custom_NotesPayableTwoMember" decimals="0" unitRef="USD"> 1200000 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:LegalFees contextRef="From2022-10-012023-09-30_custom_NotesPayableTwoMember" decimals="0" unitRef="USD"> 5000 </us-gaap:LegalFees>
<us-gaap:ProceedsFromIssuanceOfDebt contextRef="From2022-10-012023-09-30_custom_NotesPayableTwoMember" decimals="0" unitRef="USD"> 8000000 </us-gaap:ProceedsFromIssuanceOfDebt>
<us-gaap:StockIssuedDuringPeriodSharesOther contextRef="From2022-10-012023-09-30_custom_NotesPayableTwoMember" decimals="INF" unitRef="Shares"> 28572 </us-gaap:StockIssuedDuringPeriodSharesOther>
<us-gaap:StockIssuedDuringPeriodValueOther contextRef="From2022-10-012023-09-30_custom_NotesPayableTwoMember" decimals="0" unitRef="USD"> 700400 </us-gaap:StockIssuedDuringPeriodValueOther>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2023-09-30_custom_NotesPayableTwoMember" decimals="0" unitRef="USD"> 0 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2022-09-30_custom_NotesPayableTwoMember" decimals="0" unitRef="USD"> 1064778 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-09-30_custom_NotesPayableTwoMember" decimals="INF" unitRef="Pure"> 0.08 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_NotesPayableTwoMember32469468"> 2023-08-23 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30_custom_NotesPayableTwoMember32469484" decimals="0" unitRef="USD"> 11243233 </us-gaap:LineOfCredit>
<us-gaap:LineOfCredit contextRef="AsOf2022-09-30_custom_NotesPayableTwoMember32469500" decimals="0" unitRef="USD"> 9738632 </us-gaap:LineOfCredit>
<us-gaap:NotesPayable contextRef="AsOf2023-09-30_custom_NotesPayableMember_custom_HeiseyMechanicalLtdMember" decimals="0" unitRef="USD"> 240000 </us-gaap:NotesPayable>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-09-30_custom_NotesPayableMember_custom_HeiseyMechanicalLtdMember" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_NotesPayableMember_custom_HeiseyMechanicalLtdMember"> 2024-07-01 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30_custom_NotesPayableMember_custom_HeiseyMechanicalLtdMember32469515" decimals="0" unitRef="USD"> 240000 </us-gaap:LineOfCredit>
<us-gaap:LoansPayable contextRef="AsOf2023-09-30_custom_TermLoanAgreementMember" decimals="0" unitRef="USD"> 5600000 </us-gaap:LoansPayable>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-09-30_custom_TermLoanAgreementMember" decimals="INF" unitRef="Pure"> 0.1150 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_TermLoanAgreementMember"> 2024-12-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30_custom_TermLoanAgreementMember32469562" decimals="0" unitRef="USD"> 1979743 </us-gaap:LineOfCredit>
<us-gaap:LineOfCredit contextRef="AsOf2022-09-30_custom_TermLoanAgreementMember" decimals="0" unitRef="USD"> 2804743 </us-gaap:LineOfCredit>
<us-gaap:LoansPayable contextRef="AsOf2023-09-30_custom_PPPLoansMember" decimals="0" unitRef="USD"> 121400 </us-gaap:LoansPayable>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-09-30_custom_PPPLoansMember" decimals="INF" unitRef="Pure"> 0.01 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_PPPLoansMember"> 2025-05-05 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30_custom_PPPLoansMember32469593" decimals="0" unitRef="USD"> 91114 </us-gaap:LineOfCredit>
<us-gaap:LineOfCredit contextRef="AsOf2022-09-30_custom_PPPLoansMember" decimals="0" unitRef="USD"> 121400 </us-gaap:LineOfCredit>
<us-gaap:LoansPayable contextRef="AsOf2023-09-30_custom_SoftwareLicenseAgreementMember" decimals="0" unitRef="USD"> 1125000 </us-gaap:LoansPayable>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_SoftwareLicenseAgreementMember"> 2024-06-03 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30_custom_SoftwareLicenseAgreementMember32469625" decimals="0" unitRef="USD"> 675000 </us-gaap:LineOfCredit>
<us-gaap:LineOfCredit contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 24437059 </us-gaap:LineOfCredit>
<us-gaap:LineOfCredit contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 20568141 </us-gaap:LineOfCredit>
<us-gaap:LinesOfCreditCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 14507711 </us-gaap:LinesOfCreditCurrent>
<us-gaap:LinesOfCreditCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 16894743 </us-gaap:LinesOfCreditCurrent>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1305778 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:LongTermLineOfCredit contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 9929348 </us-gaap:LongTermLineOfCredit>
<us-gaap:LongTermLineOfCredit contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 2367620 </us-gaap:LongTermLineOfCredit>
<us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_892_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_z8ByBGXxJIkb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated maturities of the Company’s long-term debt over the next 5 years are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B7_zJs4DnGvTRC1" style="display: none">SCHEDULE OF ESTIMATED MATURITIES OF LONG TERM DEBT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2027</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2028</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Thereafter</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 37%; text-align: left">Fulton Bank - $<span id="xdx_907_eus-gaap--NotesPayableToBank_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zc4ixyUAKDX6" title="Loans payable to bank">360,000</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zgPYCHXgDF77" style="width: 5%; text-align: right" title="2024">80,472</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zDJUBx8z10Eb" style="width: 5%; text-align: right" title="2025">28,228</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zzeWkkxOF8y3" style="width: 5%; text-align: right" title="2026"><span style="-sec-ix-hidden: xdx2ixbrl1830">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zJzaUMn0Ljne" style="width: 5%; text-align: right" title="2026"><span style="-sec-ix-hidden: xdx2ixbrl1832">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zroXiRZtHgMd" style="width: 5%; text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl1834">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zYl3CmEwmnD5" style="width: 5%; text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl1836">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankOneMember_zRW5etinbSKc" style="width: 5%; text-align: right" title="2025">108,700</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fulton Bank - $<span id="xdx_904_eus-gaap--NotesPayableToBank_iI_pn4n6_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zbnINxYMp1Wf" title="Loans payable to bank">2.16</span> Mil</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zoumc1hzLFPc" style="text-align: right" title="2024">241,053</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_z3vwzJ8Evb2" style="text-align: right" title="2025">262,135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zdAIvDPL3tjk" style="text-align: right" title="2026">284,544</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zlWieVPLyK8e" style="text-align: right" title="2027">308,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zsgjX5ItDepg" style="text-align: right" title="2028">335,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zdEfayiPa7df" style="text-align: right" title="Thereafter">690,901</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankTwoMember_zGLGW7aJoKs3" style="text-align: right" title="Total">2,122,565</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fulton Bank - Mortgage #1</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zWupXzd50Msi" style="text-align: right" title="2024">66,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zG7QIee69E2c" style="text-align: right" title="2025">73,009</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zxxvDJvyaWCj" style="text-align: right" title="2026">85,701</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zqEhoTOip1Ui" style="text-align: right" title="2027">92,430</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zoieWHPCVSs9" style="text-align: right" title="2028">100,563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_z0mdT1esQDvj" style="text-align: right" title="Thereafter">1,761,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableOneMember_zT0tBP3zhpze" style="text-align: right" title="Total">2,180,115</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fulton Bank - Mortgage #2</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_zu1psILYN2Mj" style="text-align: right" title="2024">23,882</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_zwGQFzVfla67" style="text-align: right" title="2025">26,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_zABe6LhKVvf2" style="text-align: right" title="2026">29,087</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_ziuwwBjp778c" style="text-align: right" title="2027">31,578</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_zpN55zdFlTCa" style="text-align: right" title="2028">34,030</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_zbHeReBmDgK" style="text-align: right" title="Thereafter">1,054,631</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--FultonBankMortgagePayableTwoMember_ze84hdidHaOc" style="text-align: right" title="Total">1,200,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">NIL Funding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zdmYraOCrMgi" style="text-align: right" title="2024">1,300,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zY9wdoUIzde3" style="text-align: right" title="2025">679,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_z2k1WStn3kcl" style="text-align: right" title="2026"><span style="-sec-ix-hidden: xdx2ixbrl1888">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zGv9NWCGIZ95" style="text-align: right" title="2027"><span style="-sec-ix-hidden: xdx2ixbrl1890">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zaHQVlFqTyLd" style="text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl1892">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_z5IOYD5UNoR3" style="text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl1894">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NILFundingMember_zhNyY0v8PcDc" style="text-align: right" title="Total">1,979,743</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">PPP Loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_z9mOY9MCFraj" style="text-align: right" title="2024">40,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zSaPOP44SmF7" style="text-align: right" title="2025">40,551</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_z4J2Ad68FUGf" style="text-align: right" title="2026">10,012</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_z0ds9E5Tnw58" style="text-align: right" title="2027"><span style="-sec-ix-hidden: xdx2ixbrl1904">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zwk3HAkO1S0l" style="text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl1906">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zVEEv4gREMT9" style="text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl1908">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--PPPLoansMember_zq43pYHHjQIl" style="text-align: right" title="Total">91,114</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Notes Payable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_ze97T5wwDOki" style="text-align: right" title="2024">12,079,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zRWtChz2CDIl" style="text-align: right" title="2025">4,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zJVo6GfICEBf" style="text-align: right" title="2026"><span style="-sec-ix-hidden: xdx2ixbrl1916">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_znB3TbfUVsi5" style="text-align: right" title="2027"><span style="-sec-ix-hidden: xdx2ixbrl1918">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_zEqoUoZS2sDa" style="text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl1920">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_z2dS4ryODgQe" style="text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl1922">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--NotesPayableMember_z4EBljKC4Ica" style="text-align: right" title="Total">16,079,822</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Software License Agreement</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zc32z4wqa9K3" style="border-bottom: Black 1.5pt solid; text-align: right" title="2024">675,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zJE9dxwWEqAh" style="border-bottom: Black 1.5pt solid; text-align: right" title="2025"><span style="-sec-ix-hidden: xdx2ixbrl1928">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_z7DyEctOCZrc" style="border-bottom: Black 1.5pt solid; text-align: right" title="2026"><span style="-sec-ix-hidden: xdx2ixbrl1930">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_z0rgOFd4rp9i" style="border-bottom: Black 1.5pt solid; text-align: right" title="2027"><span style="-sec-ix-hidden: xdx2ixbrl1932">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zp2djgnNqrkc" style="border-bottom: Black 1.5pt solid; text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl1934">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_zG0eBFdd2iSj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl1936">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--CreditFacilityAxis__custom--SoftwareLicenseAgreementMember_znj9gvEYHdL" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">675,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: right">TOTAL</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_c20230930_zBNQCokgcxo8" style="text-align: right" title="2024">14,507,711</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_c20230930_zhqrrLTwjB8c" style="text-align: right" title="2025">5,110,458</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_c20230930_zMksZb3EV2a4" style="text-align: right" title="2026">409,344</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_c20230930_z8rq06gcPUc2" style="text-align: right" title="2027">432,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_pp0p0_c20230930_zAFdBMvZjU5j" style="text-align: right" title="2028">469,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_c20230930_zHiRPD8COvif" style="text-align: right" title="Thereafter">3,507,013</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--LongTermDebt_iI_pp0p0_c20230930_zYJvEzD9BG3e" style="text-align: right" title="Total">24,437,059</td><td style="text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock>
<us-gaap:NotesPayableToBank contextRef="AsOf2023-09-30_custom_FultonBankOneMember" decimals="0" unitRef="USD"> 360000 </us-gaap:NotesPayableToBank>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-09-30_custom_FultonBankOneMember" decimals="0" unitRef="USD"> 80472 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2023-09-30_custom_FultonBankOneMember" decimals="0" unitRef="USD"> 28228 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_FultonBankOneMember" decimals="0" unitRef="USD"> 108700 </us-gaap:LongTermDebt>
<us-gaap:NotesPayableToBank contextRef="AsOf2023-09-30_custom_FultonBankTwoMember" decimals="-4" unitRef="USD"> 2160000 </us-gaap:NotesPayableToBank>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-09-30_custom_FultonBankTwoMember" decimals="0" unitRef="USD"> 241053 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2023-09-30_custom_FultonBankTwoMember" decimals="0" unitRef="USD"> 262135 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree contextRef="AsOf2023-09-30_custom_FultonBankTwoMember" decimals="0" unitRef="USD"> 284544 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour contextRef="AsOf2023-09-30_custom_FultonBankTwoMember" decimals="0" unitRef="USD"> 308869 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive contextRef="AsOf2023-09-30_custom_FultonBankTwoMember" decimals="0" unitRef="USD"> 335063 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive contextRef="AsOf2023-09-30_custom_FultonBankTwoMember" decimals="0" unitRef="USD"> 690901 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_FultonBankTwoMember" decimals="0" unitRef="USD"> 2122565 </us-gaap:LongTermDebt>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableOneMember" decimals="0" unitRef="USD"> 66931 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableOneMember" decimals="0" unitRef="USD"> 73009 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableOneMember" decimals="0" unitRef="USD"> 85701 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableOneMember" decimals="0" unitRef="USD"> 92430 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableOneMember" decimals="0" unitRef="USD"> 100563 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableOneMember" decimals="0" unitRef="USD"> 1761481 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableOneMember" decimals="0" unitRef="USD"> 2180115 </us-gaap:LongTermDebt>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableTwoMember" decimals="0" unitRef="USD"> 23882 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableTwoMember" decimals="0" unitRef="USD"> 26792 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableTwoMember" decimals="0" unitRef="USD"> 29087 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableTwoMember" decimals="0" unitRef="USD"> 31578 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableTwoMember" decimals="0" unitRef="USD"> 34030 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableTwoMember" decimals="0" unitRef="USD"> 1054631 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_FultonBankMortgagePayableTwoMember" decimals="0" unitRef="USD"> 1200000 </us-gaap:LongTermDebt>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-09-30_custom_NILFundingMember" decimals="0" unitRef="USD"> 1300000 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2023-09-30_custom_NILFundingMember" decimals="0" unitRef="USD"> 679743 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_NILFundingMember" decimals="0" unitRef="USD"> 1979743 </us-gaap:LongTermDebt>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-09-30_custom_PPPLoansMember32469593" decimals="0" unitRef="USD"> 40551 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2023-09-30_custom_PPPLoansMember32469593" decimals="0" unitRef="USD"> 40551 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree contextRef="AsOf2023-09-30_custom_PPPLoansMember32469593" decimals="0" unitRef="USD"> 10012 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_PPPLoansMember32469593" decimals="0" unitRef="USD"> 91114 </us-gaap:LongTermDebt>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-09-30_custom_NotesPayableMember32469375" decimals="0" unitRef="USD"> 12079822 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2023-09-30_custom_NotesPayableMember32469375" decimals="0" unitRef="USD"> 4000000 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_NotesPayableMember32469375" decimals="0" unitRef="USD"> 16079822 </us-gaap:LongTermDebt>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-09-30_custom_SoftwareLicenseAgreementMember32469625" decimals="0" unitRef="USD"> 675000 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_SoftwareLicenseAgreementMember32469625" decimals="0" unitRef="USD"> 675000 </us-gaap:LongTermDebt>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 14507711 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 5110458 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 409344 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 432877 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 469656 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive>
<us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 3507013 </us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 24437059 </us-gaap:LongTermDebt>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_ziaMKthb9Gng" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 17 – <span id="xdx_827_zFpWN5RRiigc">RELATED PARTY TRANSACTIONS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023, and September 30, 2022, there was $<span id="xdx_906_eus-gaap--OtherLiabilitiesCurrent_iI_c20230930__dei--LegalEntityAxis__custom--DuconTechnologiesIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember_zYKonmuwo622" title="Due to related parties, payable">3,806</span> payable due to Ducon Technologies, Inc. and $<span id="xdx_908_eus-gaap--OtherLiabilitiesCurrent_iI_c20220930__dei--LegalEntityAxis__custom--DuconTechnologiesIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember_zQINZCPTmy49" title="Due to related parties, payable">19,133</span>, respectively, payable due to Ducon Technologies, Inc., which is controlled by Aron Govil, the Company’s Founder and Former Director and CFO. As of September 30, 2023, there were $<span id="xdx_90D_eus-gaap--OtherReceivables_iI_c20230930__dei--LegalEntityAxis__custom--DuconTechnologiesIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember_zuoAJpOr86Ef" title="Due from related parties, receivable">637,208</span> of receivables due from Ducon Technologies, Inc. The Company has negotiated a payment agreement regarding past receivables and other liabilities due to Cemtrex, Inc. totaling $<span id="xdx_906_eus-gaap--IncreaseDecreaseInDueToRelatedParties_c20221001__20230930__dei--LegalEntityAxis__custom--DuconTechnologiesIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember_zMjrBOMBGbI8" title="Negotiation on debt">761,585</span>. This agreement is in the form of a secured promissory note earning interest at a rate of <span id="xdx_90E_eus-gaap--RelatedPartyTransactionRate_pid_dp_uPure_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember__dei--LegalEntityAxis__custom--DuconTechnologiesIncMember_zHnGfFeWny7" title="Related party, interest rate">5</span>% per annum and matures on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember__dei--LegalEntityAxis__custom--DuconTechnologiesIncMember_zHkpvxbTBo98" title="Debt instrument maturity date">July 31, 2024</span>. Receivables of $<span id="xdx_900_eus-gaap--OtherReceivablesNetCurrent_iI_c20230930__dei--LegalEntityAxis__custom--DuconTechnologiesIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember_zQIA7ngAjwz3" title="Due from related parties">708,512</span> representing the amount due from Ducon to Cemtrex Technologies Pvt. Ltd. the Company’s subsidiary based in India has been written off in fiscal 2022 to bad debt and appears on the Company’s consolidated statements of operations under general and administrative expenses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 26, 2021, the Company entered into a Settlement Agreement and Release with Aron Govil regarding a dispute over an alleged misappropriation of funds.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As part of the Settlement Agreement, Mr. Govil was required to pay the Company consideration with a total value of $<span id="xdx_904_eus-gaap--OtherReceivables_iI_c20210226__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember_zXiv7c8GSe02" title="Settlement amount">7,100,000</span> (the “Settlement Amount”) by entering into the Agreement. The Settlement Amount was satisfied in a combination of Mr. Govil forfeiting certain Preferred Stock and outstanding options and executing a secured note in the amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20210226__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember_zD5891vxY0Kf" title="Debt instrument, principal amount">1,533,280</span>. The Independent Board of Directors in coordination with Management concluded the settlement represented fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As discussed above, Mr. Govil also executed a secured promissory note (the “Note”) in the amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20210226__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember_zJIuv8preiba" title="Debt instrument, principal amount">1,533,280</span>. The Note matures and is due in full in <span id="xdx_905_eus-gaap--LongTermDebtTerm_iI_c20210226__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember_zQTSSq7Yrgv3" title="Debt maturity term">two years</span> and bears interest at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20210226__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__us-gaap--DebtInstrumentAxis__custom--SecuredPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AronGovilMember_zt0dyu4ZWzk3" title="Debt interest rate">9</span>% per annum and is secured by all of Mr. Govil’s assets. Mr. Govil also agreed to sign an affidavit confessing judgment in the event of a default on the Note. While the Company believes the note is fully collectible, in accordance with ASC 450-30, Gain Contingencies, the Company determined the gain will not be recognized until the note is paid. Accordingly, the note and associated gain is not presented on the Company’s Consolidated Balance Sheets and Consolidated Statements of Operations and Comprehensive Income/(Loss).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (“SAFE”) with the Company’s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc., which include the brands SmartDesk, Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech (formerly Cemtrex Labs), to Mr. Govil (see NOTE 1).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023, there was $<span id="xdx_90D_eus-gaap--AccountsReceivableNet_iI_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXNYvdHdhuGl" title="Due from related parties">476,134</span> in trade receivables due from these companies and $<span id="xdx_909_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zUq1SPnJ5ABk" title="Due to related parties">64,703</span> in accounts payables. Of these receivables $<span id="xdx_902_eus-gaap--CostsAndExpensesRelatedParty_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zSEcKnRDOKY7" title="Costs to related party">132,102</span> are related to costs paid by Cemtrex related to payroll during the transition of employees to the new company and some subscription services that are set up on auto pay with a credit card. The remaining $<span id="xdx_90F_eus-gaap--OtherReceivablesNetCurrent_iI_c20230930__srt--ProductOrServiceAxis__us-gaap--ServiceMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zII3GUbQ4uA9" title="Other receivables, current">344,032</span> is related to services provided by Cemtrex Technologies Pvt. Ltd. in the normal course of business. During Fiscal year 2023, the Company recognized $<span id="xdx_90A_eus-gaap--Revenues_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z8HkVjFT2M2l" title="Revenues">1,522,102</span> of revenue from these companies. During fiscal year 2023, $<span id="xdx_900_ecustom--TradeReceivablesReserved_c20221001__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zqs2KNMJnt77" title="Trade receivables reserved">38,027</span> of trade receivables were reserved for by the Company’s subsidiary Cemtrex Technologies Pvt. Ltd. Due to regulations by the Indian tax authority. The Company will keep this allowance in place but considers the debt to be collectable. These balances are presented on the Consolidated Balance Sheets under the captions “Trade receivables - related party” and “Accounts payable - related party”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023, there were royalties receivable from the sale of Cemtrex, XR, Inc. of $<span id="xdx_903_eus-gaap--ProceedsFromRoyaltiesReceived_c20221001__20230930_zkpYpj21vrbb" title="Proceeds from royalties received">704,893</span>, $<span id="xdx_901_eus-gaap--OtherReceivables_iI_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z5Zs5EsD0039" title="Proceeds from royalties received">30,000</span> is considered short-term and reported under the caption “Trade receivables - related party”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_custom_DuconTechnologiesIncMember_custom_AronGovilMember" decimals="0" unitRef="USD"> 3806 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2022-09-30_custom_DuconTechnologiesIncMember_custom_AronGovilMember" decimals="0" unitRef="USD"> 19133 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherReceivables contextRef="AsOf2023-09-30_custom_DuconTechnologiesIncMember_custom_AronGovilMember" decimals="0" unitRef="USD"> 637208 </us-gaap:OtherReceivables>
<us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="From2022-10-012023-09-30_custom_DuconTechnologiesIncMember_custom_AronGovilMember" decimals="0" unitRef="USD"> 761585 </us-gaap:IncreaseDecreaseInDueToRelatedParties>
<us-gaap:RelatedPartyTransactionRate contextRef="From2022-10-012023-09-30_custom_DuconTechnologiesIncMember_custom_AronGovilMember" decimals="INF" unitRef="Pure"> 0.05 </us-gaap:RelatedPartyTransactionRate>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-10-012023-09-30_custom_DuconTechnologiesIncMember_custom_AronGovilMember"> 2024-07-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:OtherReceivablesNetCurrent contextRef="AsOf2023-09-30_custom_DuconTechnologiesIncMember_custom_AronGovilMember" decimals="0" unitRef="USD"> 708512 </us-gaap:OtherReceivablesNetCurrent>
<us-gaap:OtherReceivables contextRef="AsOf2021-02-26_custom_SettlementAgreementMember_custom_SecuredPromissoryNoteMember_custom_AronGovilMember" decimals="0" unitRef="USD"> 7100000 </us-gaap:OtherReceivables>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-02-26_custom_SettlementAgreementMember_custom_SecuredPromissoryNoteMember_custom_AronGovilMember" decimals="0" unitRef="USD"> 1533280 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-02-26_custom_SettlementAgreementMember_custom_SecuredPromissoryNoteMember_custom_AronGovilMember" decimals="0" unitRef="USD"> 1533280 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:LongTermDebtTerm contextRef="AsOf2021-02-26_custom_SettlementAgreementMember_custom_SecuredPromissoryNoteMember_custom_AronGovilMember"> P2Y </us-gaap:LongTermDebtTerm>
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<p id="xdx_80D_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zh4rJgN7Asy6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 18 – <span id="xdx_82F_zu70Gu2ribLc">STOCKHOLDERS’ EQUITY</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Preferred Stock</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is authorized to issue <span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_c20230930_zPBPUHuQt1aa" title="Preferred stock, shares authorized">10,000,000</span> shares of Preferred Stock, $<span id="xdx_908_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20230930_zlh3L9H2Pk0a" title="Preferred stock, par value">0.001</span> par value. As of September 30, 2023, and September 30, 2022, there were <span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_c20230930_z3szQCfNDO1g" title="Preferred stock, shares issued">2,343,016</span> and <span id="xdx_902_eus-gaap--PreferredStockSharesIssued_iI_c20220930_z37c2rrPMltg" title="Preferred stock, shares issued">2,129,122</span> shares issued and <span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930_z3ZdkCXwgeAg" title="Preferred stock, shares outstanding">2,278,916</span> and <span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930_zilsHqhTbYDb" title="Preferred stock, shares outstanding">2,065,022</span> shares outstanding, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Series A Preferred stock</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each issued and outstanding Series A Preferred Share shall be entitled to the number of votes per share equal to the result of: (i) the number of shares of common stock of the Company issued and outstanding at the time of such vote multiplied by 1.01; divided by (ii) the total number of Series A Preferred Shares issued and outstanding at the time of such vote, at each meeting of shareholders of the Company with respect to any and all matters presented to the shareholders of the Company for their action or consideration, including the election of directors. Holders of Series A Preferred Shares shall vote together with the holders of Common Shares as a single class.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Series A Preferred Stock has no liquidation value or preference.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Series A Preferred Stock has no redemption rights.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023, and September 30, 2022, there were <span id="xdx_901_eus-gaap--PreferredStockSharesIssued_iI_pid_do_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zg4natY8OXJc" title="Preferred stock, shares issued"><span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_pid_do_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zzQKk3Eh1rG7" title="Preferred stock, shares outstanding"><span id="xdx_907_eus-gaap--PreferredStockSharesIssued_iI_pid_do_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zZ9wNyVaIv5l" title="Preferred stock, shares issued"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_pid_do_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zaeYHjFGrIv6" title="Preferred stock, shares outstanding">no</span></span></span></span> shares of Series A Preferred Stock issued and outstanding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Series C Preferred Stock</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 3, 2019, pursuant to Article IV of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock, consisting of up to one hundred thousand (<span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20191003__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zc9CdgNLtyHj" title="Preferred stock, shares authorized">100,000</span>) shares, par value $<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20191003__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zwzNqhZAqnAc" title="Preferred stock, par value">0.001</span>. <span id="xdx_908_eus-gaap--PreferredStockVotingRights_c20191002__20191003__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zDFQCzWrHrT5" title="Preferred stock, voting rights">Under the Certificate of Designation, holders of Series C Preferred Stock are entitled to the number of votes per share equal to the result of (i) the total number of shares of Common Stock outstanding at the time of such vote multiplied by 10.01, and divided by (ii) the total number of shares of Series C Preferred Stock outstanding at the time of such vote, at each meeting of our shareholders with respect to any and all matters presented to our shareholders for their action or consideration, including the election of directors.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Series C Preferred Stock has no liquidation value or preference.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Series C Preferred Stock has no redemption rights.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023, and September 30, 2022, there were <span id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_pid_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zzwGORC4Xuy7" title="Preferred stock, shares issued"><span id="xdx_902_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20230930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zpNzBGLCGsxl" title="Preferred stock, shares outstanding"><span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_pid_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zxsQiP0i4KH3" title="Preferred stock, shares issued"><span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20220930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zUG7siC41763" title="Preferred stock, shares outstanding">50,000</span></span></span></span> shares of Series C Preferred Stock issued and outstanding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Series 1 Preferred Stock</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Dividends</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders of the Series 1 Preferred will be entitled to receive cumulative cash dividends at the rate of <span id="xdx_903_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20221001__20230930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_z5DbApX80AK9" title="Cumulative cash dividends, rate">10</span>% of the purchase price per year, payable semiannually on the last day of March and September in each year. Dividends may also be paid, at our option, in additional shares of Series 1 Preferred, valued at their liquidation preference. The Series 1 Preferred rank senior to the common stock with respect to dividends. Dividends will be entitled to be paid prior to any dividend to the holders of our common stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Liquidation Preference</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Series 1 Preferred has a liquidation preference of $<span id="xdx_900_eus-gaap--PreferredStockLiquidationPreference_iI_c20230930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_za891eIueGn5" title="Liquidation preference per share">10</span> per share, equal to its purchase price. In the event of any liquidation, dissolution or winding up of our company, any amounts remaining available for distribution to stockholders after payment of all liabilities of our company will be distributed first to the holders of Series 1 Preferred, and then <i>pari passu</i> to the holders of the Series A preferred stock and our common stock. The holders of Series 1 Preferred have preference over the holders of our common stock on any liquidation, dissolution or winding up of our company. The holders of Series 1 Preferred also have preference over the holders of our Series A preferred stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Voting Rights</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except as otherwise provided in the certificate of designation, preferences and rights or as required by law, the Series 1 Preferred will vote together with the shares of our common stock (and not as a separate class) at any annual or special meeting of stockholders. Except as required by law, each holder of shares of Series 1 Preferred will be entitled to two votes for each share of Series 1 Preferred held on the record date as though each share of Series 1 Preferred were 2 shares of our common stock. Holders of the Series 1 Preferred will vote as a class on any amendment altering or changing the powers, preferences or special rights of the Series 1 Preferred so as to affect them adversely.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>No Conversion</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Series 1 Preferred will not be convertible into or exchangeable for shares of our common stock or any other security.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Rank</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Series 1 Preferred will rank with respect to distribution rights upon our liquidation, winding-up or dissolution and dividend rights, as applicable:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">senior to our Series A preferred stock, common stock and any other class of capital stock we issue in the future unless the terms of that stock provide that it ranks senior to any or all of the Series 1 Preferred;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">on a parity with any class of capital stock we issue in the future the terms of which provide that it will rank on a parity with any or all of the Series 1 Preferred;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">junior to each class of capital stock issued in the future the terms of which expressly provide that such capital stock will rank senior to the Series 1 Preferred and the common stock; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">junior to all of our existing and future indebtedness.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Redemption</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shares of Series 1 Preferred may be redeemed, in whole or in part, at the option of the Corporation, by the Corporation by giving notice of such redemption at any time. Notice of redemption may be given either by mailing notice to the holders of record or by public announcement, by press release or otherwise. If notice is given by public announcement, by press release or otherwise, such notice shall be effective as of the date of such announcement, regardless of whether notice is also mailed or otherwise given to holders of record. The redemption price for any shares of Series 1 Preferred to be redeemed (the “Redemption Price”) shall be payable in cash, out of funds legally available therefor, and shall be equal to the Preference Amount, plus any accrued but unpaid dividends. If fewer than all of the outstanding shares of Series 1 Preferred are to be redeemed at any time, the Corporation may choose to redeem shares proportionally from all holders or may choose the shares to be redeemed by lot or by any other equitable method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 30, 2020, the Company amended the Certificate of Designation (the “Amended Certificate of Designation”) for our Series 1 Preferred Stock (the “Series 1 Stock”). The Amended Certificate of Designation increased the number of authorized preferred shares under the designation for our Series 1 Preferred Stock from <span id="xdx_909_eus-gaap--PreferredStockSharesAuthorized_iI_c20200330__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember__srt--RangeAxis__srt--MinimumMember_z5CaMJOWWA74" title="Preferred stock, shares authorized">3,000,000</span> shares to <span id="xdx_901_eus-gaap--PreferredStockSharesAuthorized_iI_c20200330__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember__srt--RangeAxis__srt--MaximumMember_zKHTTMYwQXl9" title="Preferred stock, shares authorized">4,000,000</span> shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended September 30, 2023, and 2022, <span id="xdx_908_eus-gaap--PreferredStockDividendsShares_c20221001__20230930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zobbUtZDISOi" title="Shares of preferred stock for dividends">213,894</span> and <span id="xdx_90F_eus-gaap--PreferredStockDividendsShares_c20211001__20220930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zYQ73aoRJdS9" title="Shares of preferred stock for dividends">193,971</span> shares of Series 1 Preferred Stock were issued to pay dividends to holders of Series 1 Preferred Stock. respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023, and September 30, 2022, there were <span id="xdx_903_eus-gaap--PreferredStockSharesIssued_iI_c20230930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zmlyqshY7fyl" title="Preferred stock, shares issued">2,293,016</span> and <span id="xdx_90B_eus-gaap--PreferredStockSharesIssued_iI_c20220930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zkSVJubtsjsl" title="Preferred stock, shares issued">2,079,122</span> shares of Series 1 Preferred Stock issued and <span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_c20230930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_z6uhAGvDBMzf" title="Preferred stock, shares outstanding">2,228,916</span> and <span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20220930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zroZTAM4D5Pa" title="Preferred stock, shares outstanding">2,015,022</span> shares outstanding, respectively. The Company currently holds <span id="xdx_905_eus-gaap--TreasuryStockPreferredShares_iI_c20230930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zafUKKYoWfU9" title="Treasury stock, shares authorized"><span id="xdx_905_eus-gaap--TreasuryStockPreferredShares_iI_c20220930__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_z6YcEyi3HUEe" title="Treasury stock, shares authorized">64,100</span></span> shares of Series 1 Stock in Treasury stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 29, 2022, the Company received a notification letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC (“Nasdaq”) notifying the Company that, because <span id="xdx_905_ecustom--MinimumBidPriceRequirementDescription_c20220729__20220729__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zxKWMxGcl74k" title="Description of minimum bid price required">the closing bid price for the Company’s Series 1 preferred stock listed on Nasdaq was below $1.00 for 30 consecutive trading days, the Company no longer met the minimum bid price requirement for continued listing on The Nasdaq Capital Market under Nasdaq Marketplace Rule 5550(a)(2), requiring a minimum bid price of $1.00 per share (the “Minimum Bid Price Requirement”)</span>. On January 26, 2023, the Company received a notification letter from the Listing Qualifications Department of Nasdaq notifying the Company that, it had been granted an additional 180 days or until July 24, 2023, to regain compliance with the Minimum Bid Price Requirement based on the Company meeting the continued listing requirement for market value of publicly held shares and all other applicable requirements for initial listing on the Capital Market with the exception of the bid price requirement, and the Company’s written notice of its intention to cure the deficiency during the second compliance period by effecting a reverse stock split, if necessary. On September 8, 2023, the Company received a letter from the Nasdaq Hearings Panel (“Panel”) informing the Company that the Panel has granted the Company a temporary exception to regain compliance with The Nasdaq Stock Market LLC’s (“Nasdaq” or the “Exchange”) Listing Rule 5555(a)(1) (the “Bid Price Rule”) by no later than January 19, 2024. The Company has announced a special meeting of Series 1 Preferred stock shareholders scheduled for December 26, 2023, to approve the reverse stock split.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 22, 2023, the Board of Directors (the “Board”) of Cemtrex, Inc. authorized and approved a share repurchase program for up to <span id="xdx_903_eus-gaap--StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_iI_c20230822__srt--TitleOfIndividualAxis__srt--DirectorMember__srt--RangeAxis__srt--MaximumMember_zNeZk5RB8jY8" title="Repurchased shares">2,200,000</span> shares of the currently outstanding shares of the Company’s Series 1 Preferred Stock over a period of 3 years, starting on September 1, 2023, and ending on August 31, 2026. Under the stock repurchase program, the Company intends to repurchase shares through open market purchases, privately negotiated transactions, block purchases or otherwise in accordance with applicable federal securities laws, including Rule 10b-18 of the Exchange Act.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Board also authorized the Company to enter into written trading plans under Rule 10b5-1 of the Exchange Act. Adopting a trading plan that satisfies the conditions of Rule 10b5-1 allows a company to repurchase its shares at times when it might otherwise be prevented from doing so due to self-imposed trading blackout periods or pursuant to insider trading laws. Under any Rule 10b5-1 trading plan, the Company’s third-party broker, subject to Securities and Exchange Commission regulations regarding certain price, market, volume and timing constraints, would have authority to purchase the Company’s Series 1 Preferred Stock in accordance with the terms of the plan. The Company may from time to time enter into Rule 10b5-1 trading plans to facilitate the repurchase of its Series 1 Preferred Stock pursuant to its share repurchase program.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company cannot predict when or if it will repurchase any shares of Series 1 Preferred Stock as such stock repurchase program will depend on a number of factors, including constraints specified in any Rule 10b5-1 trading plans, price, general business and market conditions, and alternative investment opportunities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Common Stock</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is authorized to issue <span id="xdx_907_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20230930_zQHF4EX4JHS2" title="Common stock, shares authorized">50,000,000</span> shares of common stock, $<span id="xdx_902_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20230930_z3YuHmTmoZ25" title="Common stock, par value">0.001</span> par value. As of September 30, 2023, there were <span id="xdx_905_eus-gaap--CommonStockSharesIssued_iI_c20230930_zislaB8n8hOj" title="Common stock, shares issued"><span id="xdx_90F_eus-gaap--CommonStockSharesOutstanding_iI_c20230930_zLKgpCqOQyAe" title="Common stock, shares outstanding">1,045,789</span></span> shares issued and outstanding and at September 30, 2022, there were <span id="xdx_90C_eus-gaap--CommonStockSharesIssued_iI_c20220930_zJsY6GZjGql" title="Common stock, shares issued"><span id="xdx_903_eus-gaap--CommonStockSharesOutstanding_iI_c20220930_zFSm6UXyOua9" title="Common stock, shares outstanding">754,711</span></span> shares issued and outstanding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 25, 2023, the Company completed a <span id="xdx_90D_eus-gaap--StockholdersEquityReverseStockSplit_c20230125__20230125_zCEAc1lXAUoi" title="Stockholders equity reverse stock split, descriptions">35:1 reverse stock split</span> on its common stock. All share and per share data have been retroactively adjusted for this reverse split. On February 2, 2023, <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_c20230202__20230202_znRd20Bcui65" title="Stock issued for rounding of reverse stock split">19,314</span> shares were issued for rounding shares of the reverse stock split.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended September 30, 2023, <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20221001__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVETtFDBxkQg" title="Stock issued, shares">241,655</span> shares of the Company’s common stock have been issued to satisfy $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20221001__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zPoCxOR8YOB9" title="Stock issued, value">780,140</span> of notes payable, $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20221001__20230930__us-gaap--FinancialInstrumentAxis__us-gaap--AccruedLiabilitiesMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zX0g6egmJ9yl" title="Stock issued, value">769,860</span> in accrued interest, and $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20221001__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--InterestExpenseMember_zk5aRwdDTdIi" title="Stock issued, value">367873</span> of excess value of shares issued recorded as interest expense.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended September 30, 2023, <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20221001__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJ7tCnaBHryf" title="Common stock shares, issued for service">30,103</span> shares of the Company’s common stock have been issued in exchange for services valued at $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20221001__20230930_zgEZIhHwvcGh" title="Common stock value, issued for service">215,800</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
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<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2022-10-012023-09-30_us-gaap_CommonStockMember_us-gaap_InterestExpenseMember" decimals="INF" unitRef="Shares"> 367873 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="From2022-10-012023-09-30_us-gaap_CommonStockMember32452968" decimals="INF" unitRef="Shares"> 30103 </us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 215800 </us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
<us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_807_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zio8G26RtS7j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 19 – <span id="xdx_827_z5SAvWryYlW">SHARE-BASED COMPENSATION</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 25, 2019, the Company cancelled all outstanding options granted to Saagar Govil, the Company’s Chairman and CEO and granted a stock option for <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20190924__20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember_zTXMyTea6EJk" title="Stock option granted">11,429</span> shares. These options have an exercise price of $<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20190924__20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember_zgipgw1L5rze" title="Share based compensation, exercised">56.00</span> per share, which vested upon grant and they expire after seven years. Additionally, Mr. Govil was granted additional future options;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i) <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember__us-gaap--VestingAxis__us-gaap--ShareBasedCompensationAwardTrancheOneMember_zyhhlVpFWAk1" title="Shares of common stock">2,868</span> shares of the Corporation’s common stock, CETX at an exercise price of $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember__us-gaap--VestingAxis__us-gaap--ShareBasedCompensationAwardTrancheOneMember_zkjhrYk85H6g" title="Share based compensation, exercise price per share">67.20</span> per share vesting on <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20190924__20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember__us-gaap--VestingAxis__us-gaap--ShareBasedCompensationAwardTrancheOneMember_zdsDUMADZuga" title="Maturity date">September 25, 2021</span>;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii) <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember__us-gaap--VestingAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember_zXEcWuouf2Fg" title="Shares of common stock">2,858</span> shares of the Corporation’s common stock, CETX at an exercise price of $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember__us-gaap--VestingAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember_zz5zFHxSbANi" title="Share based compensation, exercise price per share">80.64</span> per share vesting on <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20190924__20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember__us-gaap--VestingAxis__us-gaap--ShareBasedCompensationAwardTrancheTwoMember_zEX0RDvZO364" title="Maturity date">September 25, 2023</span>; and</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii) <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember__us-gaap--VestingAxis__us-gaap--ShareBasedCompensationAwardTrancheThreeMember_zoFS0VK2HDe8" title="Shares of common stock">2,858</span> shares of the Corporation’s common stock, CETX at an exercise price of $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember__us-gaap--VestingAxis__us-gaap--ShareBasedCompensationAwardTrancheThreeMember_z9tH7abGWN2a" title="Share based compensation, exercise price per share">96.77</span> per share vesting on <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20190924__20190925__srt--TitleOfIndividualAxis__custom--SaagarGovilMember__us-gaap--VestingAxis__us-gaap--ShareBasedCompensationAwardTrancheThreeMember_z1IjCPBPankc" title="Maturity date">September 25, 2025</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 28, 2022, the Company granted Brian Kwon, Manpreet Singh, Chris Wagner, and Metodi Filipov, all Directors of the Company, stock options for <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_c20220427__20220428__srt--TitleOfIndividualAxis__srt--DirectorMember_z8LAY9pXKFg7" title="Shares issued, shares, share-based stock option">2,931</span> shares each, <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220427__20220428__srt--TitleOfIndividualAxis__srt--DirectorMember_zbeWxieMpfhf" title="Number of options, options granted">11,724</span> in the aggregate. These options have an exercise price of $<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20220428__srt--TitleOfIndividualAxis__srt--DirectorMember_z305yGow6yY4" title="Share based compensation exercise price per share">13.65</span> per share, which vest over <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_c20220427__20220428__srt--TitleOfIndividualAxis__srt--DirectorMember_zjkRYZhGSowj" title="Share based compensation, vest year">one year</span>, and expire after <span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_c20220427__20230427__srt--TitleOfIndividualAxis__srt--DirectorMember_zh4FyZiAlByi" title="Share based compensation, expire year">five years</span>. The options granted to Mr. Wagner were cancelled upon his resignation from the Board on November 8, 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zYZB2ew2VNJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following weighted-average assumptions were used to estimate the fair value of the common stock option liability for the options granted to Brian Kwon, Manpreet Singh, Chris Wagner, and Metodi Filipov;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_z8iuPT0AqrB1" style="display: none">SCHEDULE OF FAIR VALUE STOCK OPTION WEIGHTED AVERAGE ASSUMPTIONS</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">April 28, 2022</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220427__20220428_zdgyZk4d0Hi2" title="Expected term">5</span> Years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 78%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 20%; text-align: center"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220427__20220428_znJwJFJUyYRb" title="Risk-free interest rate">2.92</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220427__20220428_zGOlmZbTXTid" title="Expected volatility">110.56</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Expected dividend yield</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220427__20220428_zcFaFbLqvCKg" title="Expected dividend yield">0</span>%</td></tr> </table> <p id="xdx_8AE_zEgMDXCBM6P2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the years ended September 30, 2023, and 2022 the Company recognized $<span id="xdx_90A_eus-gaap--AllocatedShareBasedCompensationExpense_c20221001__20230930_z6K71DYX04Cf" title="Share-based compensation expense">106,839</span> and $<span id="xdx_906_eus-gaap--AllocatedShareBasedCompensationExpense_c20211001__20220930_z0SpwbLdrYm8" title="Share-based compensation expense">155,507</span> of share-based compensation expense on its outstanding options, respectively. The share-based compensation is listed under the caption “General and administrative” expenses on the Company’s consolidated statement of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023, there was $<span id="xdx_908_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_c20230930_zOFFW97nkRog" title="Unrecognized compensation cost">63,306</span> of total unrecognized compensation cost related to non-vested stock options, which is expected to be recognized over a weighted-average period of <span id="xdx_906_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20221001__20230930_zjPivGBnA0kf" title="Recognized, weighted-average period">2.25</span> years.</span></p> <p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zO4WTplg9iWi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_zsqIicBELx1c" style="display: none">SCHEDULE OF STOCK OPTIONS ACTIVITY</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term (in years)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding at September 30, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20221001__20230930_zbtpPHNQFIyb" style="width: 12%; text-align: right" title="Number of Options, Outstanding, Beginning balance">34,585</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20221001__20230930_zlyKAgXPRxng" style="width: 12%; text-align: right" title="Weighted Average Exercise Price, Outstanding, Beginning balance">46.90</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20211001__20220930_zP9ekiC7T9H2" title="Weighted Average Remaining Contractual Term (in years), Outstanding">3.25</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20221001__20230930_zTOgQeA0s4nj" style="width: 12%; text-align: right" title="Aggregate Intrinsic Value, Outstanding, Beginning balance">          <span style="-sec-ix-hidden: xdx2ixbrl2148">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Options granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20221001__20230930_zAFoF4wBDaRh" style="text-align: right" title="Number of Options, Outstanding, Granted"><span style="-sec-ix-hidden: xdx2ixbrl2150">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20221001__20230930_zVT8us1XAJxe" style="text-align: right" title="Weighted Average Exercise Price, Outstanding, Granted"><span style="-sec-ix-hidden: xdx2ixbrl2152">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20221001__20230930_zXXTHMRNnwm9" style="text-align: right" title="Number of Options, Outstanding, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl2154">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20221001__20230930_z1Cb8iwRDae5" style="text-align: right" title="Weighted Average Exercise Price, Outstanding, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl2156">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Options forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20221001__20230930_zT6Ma63HwE1k" style="text-align: right" title="Number of Options, Outstanding, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl2158">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20221001__20230930_zkmBkSfVsH2c" style="text-align: right" title="Weighted Average Exercise Price, Outstanding, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl2160">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Options cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsCancelledInPeriod_iS_c20221001__20230930_zorbI3JtUg1l" style="text-align: right" title="Number of Options, Outstanding, Cancelled">(5,789</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsCancelledInPeriodWeightedAverageExercisePrice_c20221001__20230930_zpf4kXJKtPR2" style="text-align: right" title="Number of Options, Outstanding, Cancelled">27.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding at September 30, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20221001__20230930_zneoNCFJrRLh" style="text-align: right" title="Number of Options, Outstanding, Ending balance">28,796</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20221001__20230930_zIg0Z9IfqXj3" style="text-align: right" title="Weighted Average Exercise Price, Outstanding, Ending balance">50.76</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20221001__20230930_zC2xyfwBRQRj" title="Weighted Average Remaining Contractual Term (in years), Outstanding">2.25</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_c20221001__20230930_z6W9WCBBMSt" style="text-align: right" title="Aggregate Intrinsic Value, Outstanding, Ending balance"><span style="-sec-ix-hidden: xdx2ixbrl2172">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vested and exercisable at September 30, 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20221001__20230930_z9hNBYD6o3B6" style="text-align: right" title="Number of Options, Vested and exercisable">27,843</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20221001__20230930_z3fcqhIR8tl7" style="text-align: right" title="Weighted Average Exercise Price, Vested and exercisable">49.09</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_c20221001__20230930_zjVJBC67JnZ1" style="text-align: right" title="Aggregate Intrinsic Value, Vested and exercisable"><span style="-sec-ix-hidden: xdx2ixbrl2178">-</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AF_zNTFYbVKihO2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="From2019-09-242019-09-25_custom_SaagarGovilMember" decimals="INF" unitRef="Shares"> 11429 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="From2019-09-242019-09-25_custom_SaagarGovilMember" decimals="INF" unitRef="USDPShares"> 56.00 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2019-09-25_custom_SaagarGovilMember_us-gaap_ShareBasedCompensationAwardTrancheOneMember" decimals="INF" unitRef="Shares"> 2868 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2019-09-25_custom_SaagarGovilMember_us-gaap_ShareBasedCompensationAwardTrancheOneMember" decimals="INF" unitRef="USDPShares"> 67.20 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate contextRef="From2019-09-242019-09-25_custom_SaagarGovilMember_us-gaap_ShareBasedCompensationAwardTrancheOneMember"> 2021-09-25 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2019-09-25_custom_SaagarGovilMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember" decimals="INF" unitRef="Shares"> 2858 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2019-09-25_custom_SaagarGovilMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember" decimals="INF" unitRef="USDPShares"> 80.64 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate contextRef="From2019-09-242019-09-25_custom_SaagarGovilMember_us-gaap_ShareBasedCompensationAwardTrancheTwoMember"> 2023-09-25 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2019-09-25_custom_SaagarGovilMember_us-gaap_ShareBasedCompensationAwardTrancheThreeMember" decimals="INF" unitRef="Shares"> 2858 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2019-09-25_custom_SaagarGovilMember_us-gaap_ShareBasedCompensationAwardTrancheThreeMember" decimals="INF" unitRef="USDPShares"> 96.77 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate contextRef="From2019-09-242019-09-25_custom_SaagarGovilMember_us-gaap_ShareBasedCompensationAwardTrancheThreeMember"> 2025-09-25 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate>
<us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensationGross contextRef="From2022-04-272022-04-28_srt_DirectorMember" decimals="INF" unitRef="Shares"> 2931 </us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensationGross>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="From2022-04-272022-04-28_srt_DirectorMember" decimals="INF" unitRef="Shares"> 11724 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2022-04-28_srt_DirectorMember" decimals="INF" unitRef="USDPShares"> 13.65 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1 contextRef="From2022-04-272022-04-28_srt_DirectorMember"> P1Y </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod contextRef="From2022-04-272023-04-27_srt_DirectorMember"> P5Y </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod>
<us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_894_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zYZB2ew2VNJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following weighted-average assumptions were used to estimate the fair value of the common stock option liability for the options granted to Brian Kwon, Manpreet Singh, Chris Wagner, and Metodi Filipov;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_z8iuPT0AqrB1" style="display: none">SCHEDULE OF FAIR VALUE STOCK OPTION WEIGHTED AVERAGE ASSUMPTIONS</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">April 28, 2022</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected term</td><td> </td> <td style="text-align: center"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220427__20220428_zdgyZk4d0Hi2" title="Expected term">5</span> Years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 78%; text-align: left">Risk-free interest rate</td><td style="width: 2%"> </td> <td style="width: 20%; text-align: center"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20220427__20220428_znJwJFJUyYRb" title="Risk-free interest rate">2.92</span>%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td><td> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20220427__20220428_zGOlmZbTXTid" title="Expected volatility">110.56</span>%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Expected dividend yield</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20220427__20220428_zcFaFbLqvCKg" title="Expected dividend yield">0</span>%</td></tr> </table>
</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2022-04-272022-04-28"> P5Y </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2022-04-272022-04-28" decimals="INF" unitRef="Pure"> 0.0292 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="From2022-04-272022-04-28" decimals="INF" unitRef="Pure"> 1.1056 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="From2022-04-272022-04-28" decimals="INF" unitRef="Pure"> 0 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
<us-gaap:AllocatedShareBasedCompensationExpense contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 106839 </us-gaap:AllocatedShareBasedCompensationExpense>
<us-gaap:AllocatedShareBasedCompensationExpense contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 155507 </us-gaap:AllocatedShareBasedCompensationExpense>
<us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 63306 </us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
<us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1 contextRef="From2022-10-01to2023-09-30"> P2Y3M </us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1>
<us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zO4WTplg9iWi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_zsqIicBELx1c" style="display: none">SCHEDULE OF STOCK OPTIONS ACTIVITY</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted Average Remaining Contractual Term (in years)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate Intrinsic Value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding at September 30, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20221001__20230930_zbtpPHNQFIyb" style="width: 12%; text-align: right" title="Number of Options, Outstanding, Beginning balance">34,585</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20221001__20230930_zlyKAgXPRxng" style="width: 12%; text-align: right" title="Weighted Average Exercise Price, Outstanding, Beginning balance">46.90</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20211001__20220930_zP9ekiC7T9H2" title="Weighted Average Remaining Contractual Term (in years), Outstanding">3.25</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20221001__20230930_zTOgQeA0s4nj" style="width: 12%; text-align: right" title="Aggregate Intrinsic Value, Outstanding, Beginning balance">          <span style="-sec-ix-hidden: xdx2ixbrl2148">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Options granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20221001__20230930_zAFoF4wBDaRh" style="text-align: right" title="Number of Options, Outstanding, Granted"><span style="-sec-ix-hidden: xdx2ixbrl2150">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20221001__20230930_zVT8us1XAJxe" style="text-align: right" title="Weighted Average Exercise Price, Outstanding, Granted"><span style="-sec-ix-hidden: xdx2ixbrl2152">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Options exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20221001__20230930_zXXTHMRNnwm9" style="text-align: right" title="Number of Options, Outstanding, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl2154">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20221001__20230930_z1Cb8iwRDae5" style="text-align: right" title="Weighted Average Exercise Price, Outstanding, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl2156">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Options forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20221001__20230930_zT6Ma63HwE1k" style="text-align: right" title="Number of Options, Outstanding, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl2158">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20221001__20230930_zkmBkSfVsH2c" style="text-align: right" title="Weighted Average Exercise Price, Outstanding, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl2160">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Options cancelled</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsCancelledInPeriod_iS_c20221001__20230930_zorbI3JtUg1l" style="text-align: right" title="Number of Options, Outstanding, Cancelled">(5,789</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsCancelledInPeriodWeightedAverageExercisePrice_c20221001__20230930_zpf4kXJKtPR2" style="text-align: right" title="Number of Options, Outstanding, Cancelled">27.13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding at September 30, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20221001__20230930_zneoNCFJrRLh" style="text-align: right" title="Number of Options, Outstanding, Ending balance">28,796</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20221001__20230930_zIg0Z9IfqXj3" style="text-align: right" title="Weighted Average Exercise Price, Outstanding, Ending balance">50.76</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20221001__20230930_zC2xyfwBRQRj" title="Weighted Average Remaining Contractual Term (in years), Outstanding">2.25</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_c20221001__20230930_z6W9WCBBMSt" style="text-align: right" title="Aggregate Intrinsic Value, Outstanding, Ending balance"><span style="-sec-ix-hidden: xdx2ixbrl2172">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vested and exercisable at September 30, 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20221001__20230930_z9hNBYD6o3B6" style="text-align: right" title="Number of Options, Vested and exercisable">27,843</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20221001__20230930_z3fcqhIR8tl7" style="text-align: right" title="Weighted Average Exercise Price, Vested and exercisable">49.09</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iS_c20221001__20230930_zjVJBC67JnZ1" style="text-align: right" title="Aggregate Intrinsic Value, Vested and exercisable"><span style="-sec-ix-hidden: xdx2ixbrl2178">-</span></td><td style="text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2022-09-30" decimals="INF" unitRef="Shares"> 34585 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2022-09-30" decimals="INF" unitRef="USDPShares"> 46.90 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2021-10-012022-09-30"> P3Y3M </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
<CETX:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsCancelledInPeriod contextRef="AsOf2022-09-30" decimals="INF" unitRef="Shares"> -5789 </CETX:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsCancelledInPeriod>
<CETX:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsCancelledInPeriodWeightedAverageExercisePrice contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="USDPShares"> 27.13 </CETX:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsCancelledInPeriodWeightedAverageExercisePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2023-09-30" decimals="INF" unitRef="Shares"> 28796 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2023-09-30" decimals="INF" unitRef="USDPShares"> 50.76 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2022-10-01to2023-09-30"> P2Y3M </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="AsOf2023-09-30" decimals="INF" unitRef="Shares"> 27843 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="AsOf2023-09-30" decimals="INF" unitRef="USDPShares"> 49.09 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zYrsw4moWki5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 20 – <span id="xdx_829_zlmwpyrxJoEl">COMMITMENTS AND CONTINGENCIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Industrial Services segment owns approximately (i) <span id="xdx_90B_eus-gaap--AreaOfLand_iI_usqft_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesSegmentMember__srt--StatementGeographicalAxis__custom--ManchesterMember_z3qKpvI5I784" title="Area of land">25,000</span> square feet of warehouse space in Manchester, PA (ii) approximately <span id="xdx_90A_eus-gaap--AreaOfLand_iI_usqft_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesSegmentMember__srt--StatementGeographicalAxis__custom--YorkMember_zWuJtIqT2MH7" title="Area of land">43,000</span> square feet of office and warehouse space in York, PA (iii) approximately <span id="xdx_907_eus-gaap--AreaOfLand_iI_usqft_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesSegmentMember__srt--StatementGeographicalAxis__custom--ColumbiaMember_zNfTwIruwbR7" title="Area of land">33,500</span> square feet of office and warehouse space and <span id="xdx_90D_eus-gaap--AreaOfLand_iI_uacre_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesSegmentMember__srt--StatementGeographicalAxis__custom--ColumbiaMember_zGyCtNAwAXj6" title="Area of land">0.71</span> acres of land in a non-contiguous lot utilized for outdoor storage space in Columbia, PA. The IS segment also leases approximately <span id="xdx_903_eus-gaap--AreaOfLand_iI_usqft_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesSegmentMember__srt--StatementGeographicalAxis__custom--EmigsvilleMember_zyc7ovPMseq9" title="Area of land">15,500</span> square feet of warehouse space in Emigsville, PA from a third party in a three-year lease at a monthly rent of $<span id="xdx_90B_eus-gaap--PaymentsForRent_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesSegmentMember__srt--StatementGeographicalAxis__custom--EmigsvilleMember_zVjJOxjmpHui" title="Monthly lease rent payment">5,099</span> expiring on <span id="xdx_90A_eus-gaap--LeaseExpirationDate1_dd_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--IndustrialServicesSegmentMember__srt--StatementGeographicalAxis__custom--EmigsvilleMember_zSfCrv0Yvls3" title="Lease expiration date">August 31, 2025</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Security segment leases (i) approximately <span id="xdx_904_eus-gaap--AreaOfLand_iI_usqft_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--PuneMember_zuTM9Wwi6mdl" title="Area of land">6,700</span> square feet of office and warehouse space in Pune, India from a third party in an five year lease at a monthly rent of $<span id="xdx_909_eus-gaap--PaymentsForRent_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--PuneMember_zwO5pJEWw74f" title="Payments for rent">6,453</span> (INR<span id="xdx_902_eus-gaap--PaymentsForRent_uINR_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--PuneMember_zsP0MdIDOeHa" title="Payment of rent">456,972</span>) expiring on <span id="xdx_906_eus-gaap--LeaseExpirationDate1_dd_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--PuneMember_z3WmTpcxkq26" title="Lease expiration date1">February 28, 2024</span>, (ii) approximately <span id="xdx_90D_eus-gaap--AreaOfLand_iI_usqft_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--HauppaugeMember_zI3XfnSOqIb9" title="Area of land">30,000</span> square feet of office and warehouse space in Hauppauge, NY from a third party in a seven-year lease at a monthly rent of $<span id="xdx_903_eus-gaap--PaymentsForRent_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--HauppaugeMember_zUboEqFP4c8i" title="Payments for rent">28,719</span> expiring on <span id="xdx_901_eus-gaap--LeaseExpirationDate1_dd_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--HauppaugeMember_zIH3I70jpBi9" title="Lease expiration date1">March 31, 2027</span>, (iii) approximately <span id="xdx_902_eus-gaap--AreaOfLand_iI_usqft_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--HampshireMember_z90cmA7FOrad" title="Area of land">9,400</span> square feet of office and warehouse space in Hampshire, England in a fifteen-year lease with at a monthly rent of $<span id="xdx_902_eus-gaap--PaymentsForRent_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--HampshireMember_z0Fef42Txlu2" title="Payments for rent">7,329</span> (£<span id="xdx_90E_eus-gaap--PaymentsForRent_uGBP_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--HampshireMember_zGyy8e0TLxi2" title="Payments for rent">5,771</span>) which expires on <span id="xdx_900_eus-gaap--LeaseExpirationDate1_dd_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--HampshireMember_z9HKaxleKyub" title="Lease expiration date1">March 24, 2031</span> and contains provisions to <span id="xdx_903_eus-gaap--LesseeOperatingLeaseDescription_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--HampshireMember_zzg3TJJhsiA1" title="Lessee operating lease, description">terminate in 2026</span>, and (iv) approximately <span id="xdx_901_eus-gaap--AreaOfLand_iI_usqft_c20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--ClovisCAMember_zuR6lKqasPuk" title="Area of land">911</span> square feet of office space in Clovis, CA on a month-to-month lease at a monthly rent of $<span id="xdx_909_eus-gaap--PaymentsForRent_c20221001__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SecuritySegmentMember__srt--StatementGeographicalAxis__custom--ClovisCAMember_z8WmBZYHez6c" title="Monthly rent">4,930</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_IndustrialServicesSegmentMember_custom_ManchesterMember" decimals="INF" unitRef="sqft"> 25000 </us-gaap:AreaOfLand>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_IndustrialServicesSegmentMember_custom_YorkMember" decimals="INF" unitRef="sqft"> 43000 </us-gaap:AreaOfLand>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_IndustrialServicesSegmentMember_custom_ColumbiaMember" decimals="INF" unitRef="sqft"> 33500 </us-gaap:AreaOfLand>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_IndustrialServicesSegmentMember_custom_ColumbiaMember" decimals="INF" unitRef="acre"> 0.71 </us-gaap:AreaOfLand>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_IndustrialServicesSegmentMember_custom_EmigsvilleMember" decimals="INF" unitRef="sqft"> 15500 </us-gaap:AreaOfLand>
<us-gaap:PaymentsForRent contextRef="From2022-10-012023-09-30_custom_IndustrialServicesSegmentMember_custom_EmigsvilleMember" decimals="0" unitRef="USD"> 5099 </us-gaap:PaymentsForRent>
<us-gaap:LeaseExpirationDate1 contextRef="From2022-10-012023-09-30_custom_IndustrialServicesSegmentMember_custom_EmigsvilleMember"> 2025-08-31 </us-gaap:LeaseExpirationDate1>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_SecuritySegmentMember_custom_PuneMember" decimals="INF" unitRef="sqft"> 6700 </us-gaap:AreaOfLand>
<us-gaap:PaymentsForRent contextRef="From2022-10-012023-09-30_custom_SecuritySegmentMember_custom_PuneMember" decimals="0" unitRef="USD"> 6453 </us-gaap:PaymentsForRent>
<us-gaap:PaymentsForRent contextRef="From2022-10-012023-09-30_custom_SecuritySegmentMember_custom_PuneMember" decimals="0" unitRef="INR"> 456972 </us-gaap:PaymentsForRent>
<us-gaap:LeaseExpirationDate1 contextRef="From2022-10-012023-09-30_custom_SecuritySegmentMember_custom_PuneMember"> 2024-02-28 </us-gaap:LeaseExpirationDate1>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_SecuritySegmentMember_custom_HauppaugeMember" decimals="INF" unitRef="sqft"> 30000 </us-gaap:AreaOfLand>
<us-gaap:PaymentsForRent contextRef="From2022-10-012023-09-30_custom_SecuritySegmentMember_custom_HauppaugeMember" decimals="0" unitRef="USD"> 28719 </us-gaap:PaymentsForRent>
<us-gaap:LeaseExpirationDate1 contextRef="From2022-10-012023-09-30_custom_SecuritySegmentMember_custom_HauppaugeMember"> 2027-03-31 </us-gaap:LeaseExpirationDate1>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_SecuritySegmentMember_custom_HampshireMember" decimals="INF" unitRef="sqft"> 9400 </us-gaap:AreaOfLand>
<us-gaap:PaymentsForRent contextRef="From2022-10-012023-09-30_custom_SecuritySegmentMember_custom_HampshireMember" decimals="0" unitRef="USD"> 7329 </us-gaap:PaymentsForRent>
<us-gaap:PaymentsForRent contextRef="From2022-10-012023-09-30_custom_SecuritySegmentMember_custom_HampshireMember" decimals="0" unitRef="GBP"> 5771 </us-gaap:PaymentsForRent>
<us-gaap:LeaseExpirationDate1 contextRef="From2022-10-012023-09-30_custom_SecuritySegmentMember_custom_HampshireMember"> 2031-03-24 </us-gaap:LeaseExpirationDate1>
<us-gaap:LesseeOperatingLeaseDescription contextRef="From2022-10-012023-09-30_custom_SecuritySegmentMember_custom_HampshireMember"> terminate in 2026 </us-gaap:LesseeOperatingLeaseDescription>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30_custom_SecuritySegmentMember_custom_ClovisCAMember" decimals="INF" unitRef="sqft"> 911 </us-gaap:AreaOfLand>
<us-gaap:PaymentsForRent contextRef="From2022-10-012023-09-30_custom_SecuritySegmentMember_custom_ClovisCAMember" decimals="0" unitRef="USD"> 4930 </us-gaap:PaymentsForRent>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_802_eus-gaap--IncomeTaxDisclosureTextBlock_zpgKnDveoxb1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 21 – <span id="xdx_82C_ztEJpRo9P0Rg">INCOME TAXES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--IncomeTaxExaminationDescription_c20221001__20230930_zeWThUbBgaOb" title="Income tax, description">The Tax Cuts and Jobs Act (the “Tax Act”) was enacted on December 22, 2017. The Tax Act reduces the maximum U.S. federal corporate tax rate from <span id="xdx_908_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20221001__20230930__srt--RangeAxis__srt--MinimumMember_zxPNloYiHk1e" title="US federal corporate tax">35</span>% to <span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20221001__20230930__srt--RangeAxis__srt--MaximumMember_zV8IBZ8CTPx5" title="US federal corporate tax">21</span>%</span>, allows net operating losses incurred in 2018 and beyond to be carried forward indefinitely, allows alternative minimum tax carryforwards to be partially refunded, beginning in 2018, and fully refunded by 2021, and creates new taxes on certain foreign sourced earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At September 30, 2023, the Company had approximately $<span id="xdx_904_eus-gaap--OperatingLossCarryforwards_iI_c20230930__us-gaap--IncomeTaxAuthorityAxis__custom--FederalMember_z6rQvhWc7OTd">74,648,921 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of federal and $<span id="xdx_90D_eus-gaap--OperatingLossCarryforwards_iI_c20230930__us-gaap--IncomeTaxAuthorityAxis__us-gaap--StateAndLocalJurisdictionMember_zrhTkqb573Hk">51,175,344 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of state net operating losses. <span id="xdx_908_eus-gaap--OperatingLossCarryforwardsLimitationsOnUse_c20221001__20230930_zOpyux1dCspk">The net operating loss carryforwards, if not utilized, will begin to expire in 2037 for federal purposes and in 2037 for state purposes. </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The company is currently reviewing net operating losses for Section 382 limitation purposes and will make any required adjustments to the net operating losses at the completion of the study.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zrai9Sh4SS51" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a geographical breakdown of loss before the provision for income taxes:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_z50aljaES9og" style="display: none">SCHEDULE OF (LOSS) INCOME BEFORE PROVISION FOR TAX</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_499_20221001__20230930_zPTb36Ugplo2" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_494_20211001__20220930_zlJFOWrs6Kb4" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_maILFCOz4QN_z8VoLSatG8Gd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(6,279,077</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(9,429,686</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_maILFCOz4QN_zQGaTevBGetj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">277,964</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,397,394</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOz4QN_zIAfnY4x0qnd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Loss before provision for income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,001,113</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(10,827,080</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A7_zNvlvIlGppL7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89A_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zsapTWrT3vT7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The provision for income taxes consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zvjyM03DtFc9" style="display: none">SCHEDULE OF PROVISION FOR INCOME TAXES</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20221001__20230930_z12EHtNc7w21" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20211001__20220930_zkGMKameUVvc" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_eus-gaap--CurrentFederalStateAndLocalTaxExpenseBenefitAbstract_iB_zh51skf2fUJ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current (benefit)/provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentFederalTaxExpenseBenefit_maCITEBzth0_zG6Kh5rhDnxb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2251">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2252">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_maCITEBzth0_zmKHsPXSErt9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%">State</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">319,427</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(209,345</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--CurrentForeignTaxExpenseBenefit_maCITEBzth0_zS8kMeCA22Rc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">74,845</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2258">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_mtCITEBzth0_maITEBznsf_zSQtJHv2aaNf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total current (benefit)/provision</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">394,272</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(209,345</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredFederalStateAndLocalTaxExpenseBenefitAbstract_iB_zx9yERaI7Rc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_maDITEBz89a_zkWXwH7qpbQl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2266">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2267">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_maDITEBz89a_zKS9PYHgESz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2269">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2270">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_maDITEBz89a_zLJZAF08Cevg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2272">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2273">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredIncomeTaxExpenseBenefit_iT_mtDITEBz89a_maITEBznsf_z7CN5L8F3xS1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total deferred provision</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2275">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2276">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBznsf_zwOwSTOubEL1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total (benefit)/provision for income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">394,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(209,345</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effective Income tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20221001__20230930_zyb7CRMHSCXl" title="Effective Income tax rate">-6.57</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20211001__20220930_zGMvbUvi9WU9" title="Effective Income tax rate">1.93</span></td><td style="text-align: left">%</td></tr> </table> <p id="xdx_8A9_zT0aegilgWa3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zyhRRcVrTUE3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a reconciliation of the effective income tax rate to the federal and state statutory rates:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_z4JUXu8z6iEf" style="display: none">SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION </span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20221001__20230930_zb3Gfa2BQRDi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20211001__20220930_zpUwt7VZs2xh" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">For the Fiscal Year</td><td> </td><td> </td> <td colspan="2" style="text-align: center">For the Fiscal Year</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Ended</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_zYA4qbMuKu29" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">U.S. statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_zCRzEeQHswz5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State taxes, net of federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-4.21</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.22</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_zc5HcGJObZc4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign tax rate differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.45</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1.04</td><td style="text-align: left">%</td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_pid_dpi_uPure_zdp9OQI44MHl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-22.51</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-13.73</td><td style="text-align: left">%</td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_iN_pid_dpi_uPure_zpFwHxBB5d58" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Return to provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.98</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.72</td><td style="text-align: left">%</td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses_pid_dp_uPure_zAPYBbFYvS1l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Goodwill impairment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-5.16</td><td style="text-align: left">%</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxSettlementsOther_pid_dp_uPure_zxI5lQhACNth" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">SEC settlement payment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-3.42</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_ecustom--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRatePaycheckProtectionProgramLoanForgiveness_pid_dp_uPure_zxA2ipxGp8Jk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">PPP loan forgiveness</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.51</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_ecustom--EffectiveIncomeTaxRateReconciliationAtFederalGlobalIntangibleIncomeTaxRate_pid_dp_uPure_zxkH5SQslOXk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Global intangible income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.97</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_iN_pid_dpi_uPure_zzDOnQM73rZ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Permanent differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-0.42</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-0.17</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_zbY7CUNDiFek" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-6.57</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1.93</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p id="xdx_8A8_za1ygMsasJii" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zMJzFGyyUwvk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The components of our deferred tax assets and liabilities are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zDBAjjoH6dTb" style="display: none">SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES</span> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230930_zyGwTQrZXZe8" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20220930_zqeH1bmLRdOd" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zov8bS7PKhK8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred Tax Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_maDTAGzxLu_z0oRE6F9j0D" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">20,375,296</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,563,887</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsInventory_i01I_maDTAGzxLu_zKpRUG7vx6ml" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,221,903</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,330,547</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_i01I_maDTAGzxLu_zvvSv7P3XDw4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Allowance for bad debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,633</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsWarrantsInterestExpense_i01I_maDTAGzxLu_zHnQDXJDCd85" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Warrants (interest expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,193,177</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,975,593</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities_i01I_maDTAGzxLu_zkqqTCXchK01" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293,956</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">289,426</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsWarrantyReserves_i01I_maDTAGzxLu_zKaLZfkmgDNg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Warranty Reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">476,045</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,764</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--DeferredTaxAssetsTaxDeferredExpenseReservesAndCapitalizedResearchAndDevelopment_i01I_maDTAGzxLu_zeXCXfaGKKXe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Capitalized research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2344">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOther_i01I_maDTAGzxLu_zlLTYTD3zbW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,927</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,847</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_i01TI_mtDTAGzxLu_maDTANzWng_zl1UgfG2Hgs6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total gross deferred taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,627,296</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,201,368</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_i01NI_di_msDTANzWng_z9MypWyxoft" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(24,744,527</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(20,895,094</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsNet_i01TI_mtDTANzWng_maDTALNzaNV_z0sAeoxuQPAk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Net deferred tax assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,882,769</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,306,274</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxLiabilitiesNetAbstract_iB_zTMBz2dz3qfd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred Tax Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DeferredTaxLiabilitiesInventoryAndOtherReserves_i01NI_di_maDTLz9zk_zZBGK2qJzRof" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Inventory and other Reserves</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(363,423</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(490,967</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesPrepaidExpenses_i01NI_di_maDTLz9zk_z389hhYJa5b5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(127,852</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(124,399</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsGoodwill_i01NI_di_maDTLz9zk_z3IhzJdDyVy" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Goodwill amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(512,702</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(525,898</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_i01NI_di_maDTLz9zk_zm4qp1vGuxKg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(878,792</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,165,010</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxLiabilities_i01NTI_di_mtDTLz9zk_msDTALNzaNV_zUnsH4muo0yk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,882,769</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,306,274</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNzaNV_zKIP8eXX8zLf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total deferred tax assets (liabilities)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2376">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2377">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_zBAzBjaP40zf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management has concluded that it is more likely than not that the deferred tax assets will not be realized and has reduced the asset by a valuation allowance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:IncomeTaxExaminationDescription contextRef="From2022-10-01to2023-09-30"> The Tax Cuts and Jobs Act (the “Tax Act”) was enacted on December 22, 2017. The Tax Act reduces the maximum U.S. federal corporate tax rate from 35% to 21% </us-gaap:IncomeTaxExaminationDescription>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2022-10-012023-09-30_srt_MinimumMember" decimals="INF" unitRef="Pure"> 0.35 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2022-10-012023-09-30_srt_MaximumMember" decimals="INF" unitRef="Pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2023-09-30_custom_FederalMember" decimals="0" unitRef="USD"> 74648921 </us-gaap:OperatingLossCarryforwards>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2023-09-30_us-gaap_StateAndLocalJurisdictionMember" decimals="0" unitRef="USD"> 51175344 </us-gaap:OperatingLossCarryforwards>
<us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="From2022-10-01to2023-09-30"> The net operating loss carryforwards, if not utilized, will begin to expire in 2037 for federal purposes and in 2037 for state purposes. </us-gaap:OperatingLossCarryforwardsLimitationsOnUse>
<us-gaap:ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_898_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zrai9Sh4SS51" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a geographical breakdown of loss before the provision for income taxes:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BD_z50aljaES9og" style="display: none">SCHEDULE OF (LOSS) INCOME BEFORE PROVISION FOR TAX</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_499_20221001__20230930_zPTb36Ugplo2" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_494_20211001__20220930_zlJFOWrs6Kb4" style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_maILFCOz4QN_z8VoLSatG8Gd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(6,279,077</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(9,429,686</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_maILFCOz4QN_zQGaTevBGetj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">277,964</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,397,394</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOz4QN_zIAfnY4x0qnd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Loss before provision for income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,001,113</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(10,827,080</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>
</us-gaap:ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -6279077 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -9429686 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 277964 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -1397394 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -6001113 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -10827080 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
<us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_89A_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zsapTWrT3vT7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The provision for income taxes consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zvjyM03DtFc9" style="display: none">SCHEDULE OF PROVISION FOR INCOME TAXES</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20221001__20230930_z12EHtNc7w21" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20211001__20220930_zkGMKameUVvc" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_eus-gaap--CurrentFederalStateAndLocalTaxExpenseBenefitAbstract_iB_zh51skf2fUJ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current (benefit)/provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentFederalTaxExpenseBenefit_maCITEBzth0_zG6Kh5rhDnxb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Federal</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2251">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2252">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_maCITEBzth0_zmKHsPXSErt9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%">State</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">319,427</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(209,345</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--CurrentForeignTaxExpenseBenefit_maCITEBzth0_zS8kMeCA22Rc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">74,845</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2258">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_mtCITEBzth0_maITEBznsf_zSQtJHv2aaNf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total current (benefit)/provision</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">394,272</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(209,345</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredFederalStateAndLocalTaxExpenseBenefitAbstract_iB_zx9yERaI7Rc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_maDITEBz89a_zkWXwH7qpbQl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2266">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2267">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_maDITEBz89a_zKS9PYHgESz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">State</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2269">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2270">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_maDITEBz89a_zLJZAF08Cevg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2272">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2273">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredIncomeTaxExpenseBenefit_iT_mtDITEBz89a_maITEBznsf_z7CN5L8F3xS1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total deferred provision</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2275">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2276">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBznsf_zwOwSTOubEL1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total (benefit)/provision for income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">394,272</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(209,345</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effective Income tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20221001__20230930_zyb7CRMHSCXl" title="Effective Income tax rate">-6.57</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20211001__20220930_zGMvbUvi9WU9" title="Effective Income tax rate">1.93</span></td><td style="text-align: left">%</td></tr> </table>
</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
<us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 319427 </us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
<us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -209345 </us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
<us-gaap:CurrentForeignTaxExpenseBenefit contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 74845 </us-gaap:CurrentForeignTaxExpenseBenefit>
<us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 394272 </us-gaap:CurrentIncomeTaxExpenseBenefit>
<us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -209345 </us-gaap:CurrentIncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 394272 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -209345 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> -0.0657 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>
<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> 0.0193 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>
<us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_896_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zyhRRcVrTUE3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a reconciliation of the effective income tax rate to the federal and state statutory rates:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_z4JUXu8z6iEf" style="display: none">SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION </span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20221001__20230930_zb3Gfa2BQRDi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20211001__20220930_zpUwt7VZs2xh" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">For the Fiscal Year</td><td> </td><td> </td> <td colspan="2" style="text-align: center">For the Fiscal Year</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Ended</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Ended</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_zYA4qbMuKu29" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">U.S. statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_uPure_zCRzEeQHswz5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State taxes, net of federal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-4.21</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.22</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_zc5HcGJObZc4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign tax rate differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.45</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-1.04</td><td style="text-align: left">%</td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_pid_dpi_uPure_zdp9OQI44MHl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-22.51</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-13.73</td><td style="text-align: left">%</td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_iN_pid_dpi_uPure_zpFwHxBB5d58" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Return to provision</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.98</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.72</td><td style="text-align: left">%</td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses_pid_dp_uPure_zAPYBbFYvS1l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Goodwill impairment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-5.16</td><td style="text-align: left">%</td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxSettlementsOther_pid_dp_uPure_zxI5lQhACNth" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">SEC settlement payment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-3.42</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_ecustom--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRatePaycheckProtectionProgramLoanForgiveness_pid_dp_uPure_zxA2ipxGp8Jk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">PPP loan forgiveness</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.51</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_ecustom--EffectiveIncomeTaxRateReconciliationAtFederalGlobalIntangibleIncomeTaxRate_pid_dp_uPure_zxkH5SQslOXk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Global intangible income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.97</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_iN_pid_dpi_uPure_zzDOnQM73rZ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Permanent differences</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-0.42</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-0.17</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_zbY7CUNDiFek" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-6.57</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1.93</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>
</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> 0.2100 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> 0.2100 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> -0.0421 </us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
<us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> 0.0122 </us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> -0.0045 </us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
<us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> -0.0104 </us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential>
<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> 0.2251 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> 0.1373 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> -0.0098 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> -0.0172 </us-gaap:EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> 0.0000 </us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses>
<us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> -0.0516 </us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses>
<us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsOther contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> 0.0000 </us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsOther>
<us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsOther contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> -0.0342 </us-gaap:EffectiveIncomeTaxRateReconciliationTaxSettlementsOther>
<CETX:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRatePaycheckProtectionProgramLoanForgiveness contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> 0.0000 </CETX:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRatePaycheckProtectionProgramLoanForgiveness>
<CETX:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRatePaycheckProtectionProgramLoanForgiveness contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> 0.0151 </CETX:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRatePaycheckProtectionProgramLoanForgiveness>
<CETX:EffectiveIncomeTaxRateReconciliationAtFederalGlobalIntangibleIncomeTaxRate contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> -0.0097 </CETX:EffectiveIncomeTaxRateReconciliationAtFederalGlobalIntangibleIncomeTaxRate>
<CETX:EffectiveIncomeTaxRateReconciliationAtFederalGlobalIntangibleIncomeTaxRate contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> 0.0000 </CETX:EffectiveIncomeTaxRateReconciliationAtFederalGlobalIntangibleIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpense contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> 0.0042 </us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpense>
<us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpense contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> 0.0017 </us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpense>
<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="From2022-10-01to2023-09-30" decimals="INF" unitRef="Pure"> -0.0657 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>
<us-gaap:EffectiveIncomeTaxRateContinuingOperations contextRef="From2021-10-012022-09-30" decimals="INF" unitRef="Pure"> 0.0193 </us-gaap:EffectiveIncomeTaxRateContinuingOperations>
<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_89F_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zMJzFGyyUwvk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The components of our deferred tax assets and liabilities are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zDBAjjoH6dTb" style="display: none">SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES</span> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230930_zyGwTQrZXZe8" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20220930_zqeH1bmLRdOd" style="border-bottom: Black 1.5pt solid; text-align: center">September 30, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsNetAbstract_iB_zov8bS7PKhK8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred Tax Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_maDTAGzxLu_z0oRE6F9j0D" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">20,375,296</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,563,887</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsInventory_i01I_maDTAGzxLu_zKpRUG7vx6ml" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Inventory</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,221,903</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,330,547</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_i01I_maDTAGzxLu_zvvSv7P3XDw4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Allowance for bad debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,633</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsWarrantsInterestExpense_i01I_maDTAGzxLu_zHnQDXJDCd85" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Warrants (interest expense)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,193,177</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,975,593</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities_i01I_maDTAGzxLu_zkqqTCXchK01" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">293,956</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">289,426</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsWarrantyReserves_i01I_maDTAGzxLu_zKaLZfkmgDNg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Warranty Reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">476,045</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,764</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--DeferredTaxAssetsTaxDeferredExpenseReservesAndCapitalizedResearchAndDevelopment_i01I_maDTAGzxLu_zeXCXfaGKKXe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Capitalized research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2344">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOther_i01I_maDTAGzxLu_zlLTYTD3zbW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,927</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,847</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_i01TI_mtDTAGzxLu_maDTANzWng_zl1UgfG2Hgs6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total gross deferred taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,627,296</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,201,368</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_i01NI_di_msDTANzWng_z9MypWyxoft" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(24,744,527</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(20,895,094</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsNet_i01TI_mtDTANzWng_maDTALNzaNV_z0sAeoxuQPAk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Net deferred tax assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,882,769</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,306,274</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxLiabilitiesNetAbstract_iB_zTMBz2dz3qfd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred Tax Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DeferredTaxLiabilitiesInventoryAndOtherReserves_i01NI_di_maDTLz9zk_zZBGK2qJzRof" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Inventory and other Reserves</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(363,423</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(490,967</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxLiabilitiesPrepaidExpenses_i01NI_di_maDTLz9zk_z389hhYJa5b5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(127,852</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(124,399</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsGoodwill_i01NI_di_maDTLz9zk_z3IhzJdDyVy" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Goodwill amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(512,702</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(525,898</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_i01NI_di_maDTLz9zk_zm4qp1vGuxKg" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(878,792</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,165,010</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxLiabilities_i01NTI_di_mtDTLz9zk_msDTALNzaNV_zUnsH4muo0yk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Total deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,882,769</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,306,274</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNzaNV_zKIP8eXX8zLf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total deferred tax assets (liabilities)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2376">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2377">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 20375296 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 18563887 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
<us-gaap:DeferredTaxAssetsInventory contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1221903 </us-gaap:DeferredTaxAssetsInventory>
<us-gaap:DeferredTaxAssetsInventory contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1330547 </us-gaap:DeferredTaxAssetsInventory>
<us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 32633 </us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts>
<us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 8304 </us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts>
<CETX:DeferredTaxAssetsWarrantsInterestExpense contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 4193177 </CETX:DeferredTaxAssetsWarrantsInterestExpense>
<CETX:DeferredTaxAssetsWarrantsInterestExpense contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 2975593 </CETX:DeferredTaxAssetsWarrantsInterestExpense>
<us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 293956 </us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities>
<us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 289426 </us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities>
<us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsWarrantyReserves contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 476045 </us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsWarrantyReserves>
<us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsWarrantyReserves contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 27764 </us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsWarrantyReserves>
<CETX:DeferredTaxAssetsTaxDeferredExpenseReservesAndCapitalizedResearchAndDevelopment contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 27359 </CETX:DeferredTaxAssetsTaxDeferredExpenseReservesAndCapitalizedResearchAndDevelopment>
<us-gaap:DeferredTaxAssetsOther contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 6927 </us-gaap:DeferredTaxAssetsOther>
<us-gaap:DeferredTaxAssetsOther contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 5847 </us-gaap:DeferredTaxAssetsOther>
<us-gaap:DeferredTaxAssetsGross contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 26627296 </us-gaap:DeferredTaxAssetsGross>
<us-gaap:DeferredTaxAssetsGross contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 23201368 </us-gaap:DeferredTaxAssetsGross>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 24744527 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 20895094 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1882769 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 2306274 </us-gaap:DeferredTaxAssetsNet>
<CETX:DeferredTaxLiabilitiesInventoryAndOtherReserves contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 363423 </CETX:DeferredTaxLiabilitiesInventoryAndOtherReserves>
<CETX:DeferredTaxLiabilitiesInventoryAndOtherReserves contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 490967 </CETX:DeferredTaxLiabilitiesInventoryAndOtherReserves>
<us-gaap:DeferredTaxLiabilitiesPrepaidExpenses contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 127852 </us-gaap:DeferredTaxLiabilitiesPrepaidExpenses>
<us-gaap:DeferredTaxLiabilitiesPrepaidExpenses contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 124399 </us-gaap:DeferredTaxLiabilitiesPrepaidExpenses>
<us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsGoodwill contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 512702 </us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsGoodwill>
<us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsGoodwill contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 525898 </us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsGoodwill>
<us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 878792 </us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment>
<us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1165010 </us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment>
<us-gaap:DeferredTaxLiabilities contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1882769 </us-gaap:DeferredTaxLiabilities>
<us-gaap:DeferredTaxLiabilities contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 2306274 </us-gaap:DeferredTaxLiabilities>
<us-gaap:DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_807_eus-gaap--DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock_zBFZiCaekoyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 22 – <span id="xdx_823_zfpkoLenBivd">DISCONTINUED OPERATIONS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 22, 2022, the Company entered into two Asset Purchase Agreements and one Simple Agreement for Future Equity (“SAFE”) with the Company’s CEO, Saagar Govil, to secure the sale of the subsidiaries Cemtrex Advanced Technologies, Inc, which include the brand SmartDesk, and Cemtrex XR, Inc., which include the brands Cemtrex XR, Virtual Driver Interactive, Bravo Strong, and good tech (formerly Cemtrex Labs), to Mr. Govil</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due to the on-going losses and risk associated with the SmartDesk business the Company has valued the royalty and SAFE agreement associated with the SmartDesk sale at $<span id="xdx_905_eus-gaap--RoyaltyExpense_c20221120__20221122__dei--LegalEntityAxis__custom--SmartDeskMember__us-gaap--TypeOfArrangementAxis__custom--SafeAgreementMember_zhR7LqcLaVVe" title="Royalty expense">0</span> and considers such consideration to be a gain contingency.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on sales projections for Cemtrex XR, Inc., the Company does not believe that it will exceed the sales levels required to exceed the $<span id="xdx_907_eus-gaap--AccruedRoyaltiesCurrent_iI_c20221122__dei--LegalEntityAxis__custom--CemtrexXRIncMember_z9yhi3TODHea" title="Royalties due">820,000</span> royalties due and has not accounted for any additional royalties at this time. In accordance with <i>ASC 310 – Receivables, </i>the Company has discounted the royalties due and during the nine-month ended September 30, 2023, has recognized $<span id="xdx_90F_eus-gaap--PaymentsForRoyalties_c20221001__20230930__dei--LegalEntityAxis__custom--CemtrexXRIncMember__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate202008Member_zjkoSblIeKL8" title="Royalties">704,893</span> of royalties due and will amortize the remaining amount over the period the royalties are due.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_ecustom--ScheduleOfLossOnSaleTableTextBlock_zDWSoiIpMyE7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the loss on the sale recorded during fiscal year 2023, included in Income/(loss) from discontinued operations, net of tax in the accompanying condensed consolidated statement of Operations:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zni2ni2iLOl2" style="display: none">SUMMARY OF LOSS ON SALE</span> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20230930__us-gaap--DisposalGroupClassificationAxis__us-gaap--DiscontinuedOperationsDisposedOfBySaleMember_zU5iQ6j17Laa" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DisposalGroupIncludingDiscontinuedOperationPurchasePrice_iI_maCzHBC_zbpTlqvprqla" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">Purchase Price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">745,621</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalentsTransferred_iNI_di_msCzHBC_zxT78fNBkFx4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less cash and cash equivalents transferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(699,423</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--LiabilitiesAssumed_iNI_di_msCzHBC_zsm4Me4l4avb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less liabilities assumed</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,924</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationConsideration_iTI_z9WJIz5h4L6j" style="vertical-align: bottom; background-color: White"> <td>Net purchase price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">35,274</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_z31UXb3QlOo4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Assets Sold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_i01I_maCz5p7_z8QwASa8XMa6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts receivable, net</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">625,638</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationInventory1_i01I_maCz5p7_zbtIRmcnVoFe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Inventory, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">980,730</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssets_i01I_maCz5p7_z2Cxi5EOFpaj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses and other assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">502,577</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment_i01I_maCz5p7_zhmWgiiGKyC1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Property and equipment, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">837,808</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGoodwill1_i01I_maCz5p7_zaudjNJMNqe4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">598,392</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_i01TI_mtASNzskK_maNASzq33_z3ZgWp08trNh" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total assets sold</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,545,145</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zOr0YzYHKwKi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Liabilities Transferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayable_i01I_maCzzX4_zZ3DKDYjN0n1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">370,774</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DisposalGroupIncludingDiscontinuedOperationShortTermLiabilities_i01I_maCzzX4_zLxiNgoSGJsf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Short-term liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">364,775</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DisposalGroupIncludingDiscontinuedOperationLongTermLiabilities_i01I_maCzzX4_zQszXnAq7qDk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Long-term liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">318,981</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_i01TI_mtLTNzvjL_msNASzq33_zDWTe6YMQ9fi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total liabilities transferred</span></span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,054,530</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--NetAssetsOfDisposalGroupIncludingDiscontinuedOperations_iTI_zcOje5FTrv54" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net assets sold</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,490,615</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Pretax loss on sale of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_c20221001__20230930__us-gaap--DisposalGroupClassificationAxis__us-gaap--DiscontinuedOperationsDisposedOfBySaleMember_zuBRcFVm3IUb" style="border-bottom: Black 2.5pt double; text-align: right" title="Pretax loss on sale of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies">(2,455,341</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A6_zJ8acC0jG173" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_gL3SODGIDOISB-LUHLS_zcIYe4Dhv011" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets and liabilities included within discontinued operations on the Company’s Condensed Consolidated Balance Sheets at September 30, 2023, and September 30, 2022, are as follows;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zS03W4KrMS7j" style="display: none">SCHEDULE OF FINANCIAL STATEMENTS INCLUDED WITHIN DISCONTINUED OPERATIONS</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230930_z2mLHF2gVpKj" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20220930_zkQbfLFR1Ycd" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: center">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">               </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_iB_zBT1wai8SgJ6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents_i01I_maAODGIz4MQ_z136reTnXtC7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: left">Cash and equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2432">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">714,420</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_i01I_maAODGIz4MQ_zty8nsxGMWHk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2435">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">561,470</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DisposalGroupIncludingDiscontinuedOperationInventoryCurrent_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Inventory –net of allowance for inventory obsolescence</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2438">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,043,865</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent_i01I_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Prepaid expenses and other assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2441">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">153,461</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent_i01TIC_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Total current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2444">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,473,216</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipmentNoncurrent_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and equipment, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2447">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">825,850</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherNoncurrentAssets_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2450">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">672,627</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iTIC_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2453">-</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,971,693</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: center">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_iB" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayableCurrent_i01I_pp0p0_zVMlsClYdbni" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2459">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">205,622</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DisposalGroupIncludingDiscontinuedOperationShortTermLiabilitiesCurrent_i01I_pp0p0_zPh0hNAYp8b6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Short-term liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2462">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464,429</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DisposalGroupIncludingDiscontinuedOperationDepositsFromCustomersCurrent_i01I_pp0p0_zAaoEXOtrjvc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Deposits from customers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2465">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,032</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccruedLiabilitiesCurrent_i01I_pp0p0_z9iQKmbZibs5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accrued expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2468">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,136</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_i01TI_pp0p0_zzAP8OWjfADh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Total current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2471">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">805,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrentAbstract_iB_zAut1CVpZNs4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Long-term liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationDeferredRevenueNoncurrent_i01I_pp0p0_ziErGaB3riej" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Deferred revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,273</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrent_i01I_pp0p0_zuuYf8QSGRae" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total long-term liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2480">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,273</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_iTIC_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total liabilities</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2483">-</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">811,492</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zg47V6wusyNh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the first quarter of fiscal 2023, Vicon completed the closure of its discontinued operating entity Vicon Systems, Ltd. located in Israel. The Company received funds related to benefit obligations of $<span id="xdx_90F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationConsideration_iI_c20230930__dei--LegalEntityAxis__custom--ViconSystemsLtdMember_zuRDWkiTJPw3" title="Discontinued operations funds received">96,095</span>, which at the time of operational closure were not guaranteed to be retrievable. The company paid $<span id="xdx_904_eus-gaap--ProfessionalFees_c20221001__20230930__dei--LegalEntityAxis__custom--ViconSystemsLtdMember_zIdVe7aF0pt5" title="Discontinued operations consulting fees">7,010</span> in consulting fees for assistance in retrieving these funds. The net amount of $<span id="xdx_904_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_c20221001__20230930__dei--LegalEntityAxis__custom--ViconSystemsLtdMember_zqRjuxu8EyRh" title="Loss on discontinued operations">89,085</span> is recognized on the Company’s Condensed Consolidated Income Statement as part of the Loss on Discontinued Operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gain/(loss) from discontinued operations, net of tax and the loss on sale of discontinued operations, net of tax, of Cemtrex Advanced Technologies, Inc. and Cemtrex XR, Inc., sold during the first quarter of fiscal year 2023, which are presented in total as discontinued operations, net of tax in the Company’s Condensed Consolidated Statements of Operations for the years ended September 30, 2023 and 2022, are as follows:</span></p> <div id="xdx_C05_gL3SODGIDOISB-LUHLS_zqd1lMBifjNf"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_30B_134_z31xT5OZLV9j" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SCHEDULE OF FINANCIAL STATEMENTS INCLUDED WITHIN DISCONTINUED OPERATIONS (Details)"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20221001__20230930_zObScp5p5oth" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20211001__20220930_z0xDq4eVaXyj" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total net sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">649,061</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,248,143</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td>Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,429</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,758,553</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating, selling, general and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,104,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,228,836</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherIncome_zdhosuei2Chi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Other (income)/expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,195</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,539</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_zPaSiDIyIoHf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (loss) from discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(516,069</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,673,707</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationDepreciationAndAmortization_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amortization of discounted royalties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2508">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_zKjbyUimczDg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on sale of discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,455,341</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2511">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalNetOfTax_zgaSyQa2l8Ef" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustment of benefit obligation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2514">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_zFTX1psZa0Oi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Income tax provision</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2516">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">800</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_zh9pT19u8vVc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Discontinued operations, net of tax</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,838,053</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,674,507</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> </div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span id="xdx_C02_gL3SODGIDOISB-LUHLS_zVL4GSMPLHD6"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p>
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<us-gaap:RoyaltyExpense contextRef="From2022-11-202022-11-22_custom_SmartDeskMember_custom_SafeAgreementMember" decimals="0" unitRef="USD"> 0 </us-gaap:RoyaltyExpense>
<us-gaap:AccruedRoyaltiesCurrent contextRef="AsOf2022-11-22_custom_CemtrexXRIncMember" decimals="0" unitRef="USD"> 820000 </us-gaap:AccruedRoyaltiesCurrent>
<us-gaap:PaymentsForRoyalties contextRef="From2022-10-012023-09-30_custom_CemtrexXRIncMember_us-gaap_AccountingStandardsUpdate202008Member" decimals="0" unitRef="USD"> 704893 </us-gaap:PaymentsForRoyalties>
<CETX:ScheduleOfLossOnSaleTableTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_890_ecustom--ScheduleOfLossOnSaleTableTextBlock_zDWSoiIpMyE7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the loss on the sale recorded during fiscal year 2023, included in Income/(loss) from discontinued operations, net of tax in the accompanying condensed consolidated statement of Operations:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zni2ni2iLOl2" style="display: none">SUMMARY OF LOSS ON SALE</span> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20230930__us-gaap--DisposalGroupClassificationAxis__us-gaap--DiscontinuedOperationsDisposedOfBySaleMember_zU5iQ6j17Laa" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DisposalGroupIncludingDiscontinuedOperationPurchasePrice_iI_maCzHBC_zbpTlqvprqla" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">Purchase Price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">745,621</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalentsTransferred_iNI_di_msCzHBC_zxT78fNBkFx4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less cash and cash equivalents transferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(699,423</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--LiabilitiesAssumed_iNI_di_msCzHBC_zsm4Me4l4avb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less liabilities assumed</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,924</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationConsideration_iTI_z9WJIz5h4L6j" style="vertical-align: bottom; background-color: White"> <td>Net purchase price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">35,274</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_z31UXb3QlOo4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Assets Sold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_i01I_maCz5p7_z8QwASa8XMa6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts receivable, net</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">625,638</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationInventory1_i01I_maCz5p7_zbtIRmcnVoFe" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Inventory, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">980,730</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssets_i01I_maCz5p7_z2Cxi5EOFpaj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Prepaid expenses and other assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">502,577</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment_i01I_maCz5p7_zhmWgiiGKyC1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Property and equipment, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">837,808</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGoodwill1_i01I_maCz5p7_zaudjNJMNqe4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">598,392</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_i01TI_mtASNzskK_maNASzq33_z3ZgWp08trNh" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total assets sold</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,545,145</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zOr0YzYHKwKi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Liabilities Transferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayable_i01I_maCzzX4_zZ3DKDYjN0n1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">370,774</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DisposalGroupIncludingDiscontinuedOperationShortTermLiabilities_i01I_maCzzX4_zLxiNgoSGJsf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Short-term liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">364,775</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DisposalGroupIncludingDiscontinuedOperationLongTermLiabilities_i01I_maCzzX4_zQszXnAq7qDk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Long-term liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">318,981</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_i01TI_mtLTNzvjL_msNASzq33_zDWTe6YMQ9fi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total liabilities transferred</span></span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,054,530</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--NetAssetsOfDisposalGroupIncludingDiscontinuedOperations_iTI_zcOje5FTrv54" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net assets sold</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,490,615</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Pretax loss on sale of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_c20221001__20230930__us-gaap--DisposalGroupClassificationAxis__us-gaap--DiscontinuedOperationsDisposedOfBySaleMember_zuBRcFVm3IUb" style="border-bottom: Black 2.5pt double; text-align: right" title="Pretax loss on sale of Cemtrex Advanced Technologies, Inc, and Cemtrex XR, Inc.Companies">(2,455,341</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>
</CETX:ScheduleOfLossOnSaleTableTextBlock>
<CETX:DisposalGroupIncludingDiscontinuedOperationPurchasePrice contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 745621 </CETX:DisposalGroupIncludingDiscontinuedOperationPurchasePrice>
<CETX:DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalentsTransferred contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 699423 </CETX:DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalentsTransferred>
<CETX:LiabilitiesAssumed contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 10924 </CETX:LiabilitiesAssumed>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationConsideration contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 35274 </us-gaap:DisposalGroupIncludingDiscontinuedOperationConsideration>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 625638 </us-gaap:DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationInventory1 contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 980730 </us-gaap:DisposalGroupIncludingDiscontinuedOperationInventory1>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssets contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 502577 </us-gaap:DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssets>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 837808 </us-gaap:DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationGoodwill1 contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 598392 </us-gaap:DisposalGroupIncludingDiscontinuedOperationGoodwill1>
<us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperation contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 3545145 </us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperation>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationAccountsPayable contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 370774 </us-gaap:DisposalGroupIncludingDiscontinuedOperationAccountsPayable>
<CETX:DisposalGroupIncludingDiscontinuedOperationShortTermLiabilities contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 364775 </CETX:DisposalGroupIncludingDiscontinuedOperationShortTermLiabilities>
<CETX:DisposalGroupIncludingDiscontinuedOperationLongTermLiabilities contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 318981 </CETX:DisposalGroupIncludingDiscontinuedOperationLongTermLiabilities>
<us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 1054530 </us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation>
<CETX:NetAssetsOfDisposalGroupIncludingDiscontinuedOperations contextRef="AsOf2023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> 2490615 </CETX:NetAssetsOfDisposalGroupIncludingDiscontinuedOperations>
<us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax contextRef="From2022-10-012023-09-30_us-gaap_DiscontinuedOperationsDisposedOfBySaleMember" decimals="0" unitRef="USD"> -2455341 </us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax>
<us-gaap:ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_897_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_gL3SODGIDOISB-LUHLS_zcIYe4Dhv011" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets and liabilities included within discontinued operations on the Company’s Condensed Consolidated Balance Sheets at September 30, 2023, and September 30, 2022, are as follows;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zS03W4KrMS7j" style="display: none">SCHEDULE OF FINANCIAL STATEMENTS INCLUDED WITHIN DISCONTINUED OPERATIONS</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230930_z2mLHF2gVpKj" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20220930_zkQbfLFR1Ycd" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: center">Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">               </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_iB_zBT1wai8SgJ6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents_i01I_maAODGIz4MQ_z136reTnXtC7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: left">Cash and equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2432">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">714,420</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet_i01I_maAODGIz4MQ_zty8nsxGMWHk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2435">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">561,470</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DisposalGroupIncludingDiscontinuedOperationInventoryCurrent_i01I_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Inventory –net of allowance for inventory obsolescence</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2438">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,043,865</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent_i01I_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Prepaid expenses and other assets</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2441">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">153,461</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent_i01TIC_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Total current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2444">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,473,216</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipmentNoncurrent_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and equipment, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2447">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">825,850</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherNoncurrentAssets_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2450">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">672,627</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iTIC_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2453">-</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,971,693</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: center">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrentAbstract_iB" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccountsPayableCurrent_i01I_pp0p0_zVMlsClYdbni" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2459">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">205,622</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DisposalGroupIncludingDiscontinuedOperationShortTermLiabilitiesCurrent_i01I_pp0p0_zPh0hNAYp8b6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Short-term liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2462">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">464,429</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DisposalGroupIncludingDiscontinuedOperationDepositsFromCustomersCurrent_i01I_pp0p0_zAaoEXOtrjvc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Deposits from customers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2465">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,032</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DisposalGroupIncludingDiscontinuedOperationAccruedLiabilitiesCurrent_i01I_pp0p0_z9iQKmbZibs5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accrued expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2468">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,136</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent_i01TI_pp0p0_zzAP8OWjfADh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Total current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2471">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">805,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrentAbstract_iB_zAut1CVpZNs4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Long-term liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationDeferredRevenueNoncurrent_i01I_pp0p0_ziErGaB3riej" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Deferred revenue</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,273</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrent_i01I_pp0p0_zuuYf8QSGRae" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total long-term liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2480">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,273</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_iTIC_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total liabilities</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2483">-</span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">811,492</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" id="xdx_30B_134_z31xT5OZLV9j" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - SCHEDULE OF FINANCIAL STATEMENTS INCLUDED WITHIN DISCONTINUED OPERATIONS (Details)"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20221001__20230930_zObScp5p5oth" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20211001__20220930_z0xDq4eVaXyj" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Year ended September 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total net sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">649,061</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,248,143</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td>Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">57,429</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,758,553</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating, selling, general and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,104,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,228,836</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOtherIncome_zdhosuei2Chi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Other (income)/expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,195</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">65,539</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_zPaSiDIyIoHf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (loss) from discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(516,069</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,673,707</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DisposalGroupIncludingDiscontinuedOperationDepreciationAndAmortization_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amortization of discounted royalties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2508">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax_zKjbyUimczDg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on sale of discontinued operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,455,341</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2511">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalNetOfTax_zgaSyQa2l8Ef" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustment of benefit obligation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2514">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_zFTX1psZa0Oi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Income tax provision</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2516">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">800</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_zh9pT19u8vVc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Discontinued operations, net of tax</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,838,053</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,674,507</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span>
</us-gaap:ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 714420 </us-gaap:DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 561470 </us-gaap:DisposalGroupIncludingDiscontinuedOperationAccountsNotesAndLoansReceivableNet>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationInventoryCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 1043865 </us-gaap:DisposalGroupIncludingDiscontinuedOperationInventoryCurrent>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 153461 </us-gaap:DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent>
<us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 2473216 </us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipmentNoncurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 825850 </us-gaap:DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipmentNoncurrent>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationOtherNoncurrentAssets contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 672627 </us-gaap:DisposalGroupIncludingDiscontinuedOperationOtherNoncurrentAssets>
<us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperation contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 3971693 </us-gaap:AssetsOfDisposalGroupIncludingDiscontinuedOperation>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationAccountsPayableCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 205622 </us-gaap:DisposalGroupIncludingDiscontinuedOperationAccountsPayableCurrent>
<CETX:DisposalGroupIncludingDiscontinuedOperationShortTermLiabilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 464429 </CETX:DisposalGroupIncludingDiscontinuedOperationShortTermLiabilitiesCurrent>
<CETX:DisposalGroupIncludingDiscontinuedOperationDepositsFromCustomersCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 125032 </CETX:DisposalGroupIncludingDiscontinuedOperationDepositsFromCustomersCurrent>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationAccruedLiabilitiesCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 10136 </us-gaap:DisposalGroupIncludingDiscontinuedOperationAccruedLiabilitiesCurrent>
<us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 805219 </us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationDeferredRevenueNoncurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 6273 </us-gaap:DisposalGroupIncludingDiscontinuedOperationDeferredRevenueNoncurrent>
<us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrent contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 6273 </us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrent>
<us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation contextRef="AsOf2022-09-30" decimals="0" unitRef="USD"> 811492 </us-gaap:LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationConsideration contextRef="AsOf2023-09-30_custom_ViconSystemsLtdMember" decimals="0" unitRef="USD"> 96095 </us-gaap:DisposalGroupIncludingDiscontinuedOperationConsideration>
<us-gaap:ProfessionalFees contextRef="From2022-10-012023-09-30_custom_ViconSystemsLtdMember" decimals="0" unitRef="USD"> 7010 </us-gaap:ProfessionalFees>
<us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax contextRef="From2022-10-012023-09-30_custom_ViconSystemsLtdMember" decimals="0" unitRef="USD"> 89085 </us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 649061 </us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 5248143 </us-gaap:DisposalGroupIncludingDiscontinuedOperationRevenue>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 57429 </us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 2758553 </us-gaap:DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 1104506 </us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 5228836 </us-gaap:DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationOtherIncome contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 3195 </us-gaap:DisposalGroupIncludingDiscontinuedOperationOtherIncome>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationOtherIncome contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 65539 </us-gaap:DisposalGroupIncludingDiscontinuedOperationOtherIncome>
<us-gaap:DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -516069 </us-gaap:DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax>
<us-gaap:DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -2673707 </us-gaap:DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax>
<us-gaap:DisposalGroupIncludingDiscontinuedOperationDepreciationAndAmortization contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 44272 </us-gaap:DisposalGroupIncludingDiscontinuedOperationDepreciationAndAmortization>
<us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -2455341 </us-gaap:DiscontinuedOperationGainLossFromDisposalOfDiscontinuedOperationBeforeIncomeTax>
<us-gaap:DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalNetOfTax contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> 89085 </us-gaap:DiscontinuedOperationAmountOfAdjustmentToPriorPeriodGainLossOnDisposalNetOfTax>
<us-gaap:DiscontinuedOperationTaxEffectOfDiscontinuedOperation contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> 800 </us-gaap:DiscontinuedOperationTaxEffectOfDiscontinuedOperation>
<us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax contextRef="From2022-10-01to2023-09-30" decimals="0" unitRef="USD"> -2838053 </us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax>
<us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax contextRef="From2021-10-012022-09-30" decimals="0" unitRef="USD"> -2674507 </us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax>
<us-gaap:SubsequentEventsTextBlock contextRef="From2022-10-01to2023-09-30">
<p id="xdx_804_eus-gaap--SubsequentEventsTextBlock_zG4cBSz0Svw1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 23 – <span id="xdx_828_zSol0z79klE7">SUBSEQUENT EVENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cemtrex has evaluated subsequent events up to the date the consolidated financial statements were issued. Centrex concluded that the following subsequent events have occurred and require recognition or disclosure in the consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Preferred shares issued for dividend</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 6, 2023, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231005__20231006__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesOnePreferredStockMember_zups8YEiJjy7" title="Number of shares issued">115,037</span> shares of its Series 1 Preferred Stock to for dividends. The dividend was paid to shareholders of record as of September 29, 2023<i>.</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Common shares issued subsequent to financial statements date</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 13, 2023, <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20231212__20231213__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zFQSe9ESUeI2" title="Number of shares for service">9,853</span> shares of common stock were issued to satisfy $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20231212__20231213__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zMOAPaPGCfAk" title="Value of shares for service">40,000</span> of accounts payable for services related to a consulting agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Strategic Investment</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 5, 2023, the Company made an additional $<span id="xdx_909_eus-gaap--EquityMethodInvestmentUnderlyingEquityInNetAssets_iI_c20231005__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--MasterpieceVRMember_zVNfv8iLhvB5" title="Additional investment">100,000</span> investment via a simple agreement for future equity (“SAFE”) in MasterpieceVR. The SAFE provides that the Company will automatically receive shares of the entity based on the conversion rate of future equity rounds up to a valuation cap, as defined.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Revolving line of credit and payment of NIL funding term loan</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 5, 2023, the Company obtained a revolving line of credit in the amount of $<span id="xdx_906_eus-gaap--LinesOfCreditCurrent_iI_pn6n6_c20231005__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zdryet2IWkjb" title="Revolving lline of credit">5</span> Million from Pathward, N.A.. The interest rate will be a rate which is equal to three percentage points (<span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20231005__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zwQhh5nEBd44" title="Interest rate">3</span>%) in excess of that rate shown in the Wall Street Journal as the prime rate (the “Effective Rate”). The funds will be used to pay the NIL Funding term loan and to fund operations of the Vicon entity.</span></p>
</us-gaap:SubsequentEventsTextBlock>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2023-10-052023-10-06_us-gaap_SubsequentEventMember_custom_SeriesOnePreferredStockMember" decimals="INF" unitRef="Shares"> 115037 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="From2023-12-122023-12-13_us-gaap_SubsequentEventMember_custom_ConsultingAgreementMember" decimals="INF" unitRef="Shares"> 9853 </us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
<us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="From2023-12-122023-12-13_us-gaap_SubsequentEventMember_custom_ConsultingAgreementMember" decimals="0" unitRef="USD"> 40000 </us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
<us-gaap:EquityMethodInvestmentUnderlyingEquityInNetAssets contextRef="AsOf2023-10-05_us-gaap_SubsequentEventMember_custom_MasterpieceVRMember" decimals="0" unitRef="USD"> 100000 </us-gaap:EquityMethodInvestmentUnderlyingEquityInNetAssets>
<us-gaap:LinesOfCreditCurrent contextRef="AsOf2023-10-05_us-gaap_SubsequentEventMember" decimals="-6" unitRef="USD"> 5000000 </us-gaap:LinesOfCreditCurrent>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-10-05_us-gaap_SubsequentEventMember" decimals="INF" unitRef="Pure"> 0.03 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
</xbrl>

4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/03/24  Cemtrex Inc.                      424B4                  1:566K                                   M2 Compliance LLC/FA
 4/30/24  Cemtrex Inc.                      S-1/A                  6:1M                                     M2 Compliance LLC/FA
 4/23/24  Cemtrex Inc.                      S-1/A                  9:1.6M                                   M2 Compliance LLC/FA
 1/17/24  Cemtrex Inc.                      S-1                    4:760K                                   M2 Compliance LLC/FA

24 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/06/23  Cemtrex Inc.                      8-K/A:1,2,9 7/01/23   16:1.7M                                   M2 Compliance LLC/FA
 5/11/23  Cemtrex Inc.                      10-Q        3/31/23   81:6.5M                                   M2 Compliance LLC/FA
 1/20/23  Cemtrex Inc.                      8-K:5,9     1/20/23   12:274K                                   M2 Compliance LLC/FA
11/29/22  Cemtrex Inc.                      8-K:1,2,8,911/22/22   15:898K                                   M2 Compliance LLC/FA
10/04/22  Cemtrex Inc.                      8-K:8,9     9/30/22   12:317K                                   M2 Compliance LLC/FA
 5/16/22  Cemtrex Inc.                      10-Q        3/31/22   72:5.4M                                   M2 Compliance LLC/FA
 5/28/21  Cemtrex Inc.                      10-Q       12/31/20   76:4.5M                                   M2 Compliance LLC/FA
 2/26/21  Cemtrex Inc.                      8-K:1,9     2/26/21    2:56K                                    M2 Compliance LLC/FA
 1/05/21  Cemtrex Inc.                      10-K        9/30/20   91:6.8M                                   M2 Compliance LLC/FA
 6/12/20  Cemtrex Inc.                      8-K:1,9     6/09/20    3:289K                                   M2 Compliance LLC/FA
 6/04/20  Cemtrex Inc.                      8-K:1,9     6/01/20    3:289K                                   M2 Compliance LLC/FA
 4/01/20  Cemtrex Inc.                      8-K:5,9     3/30/20    2:46K                                    M2 Compliance LLC/FA
 6/12/19  Cemtrex Inc.                      8-K:3,5,8,9 6/12/19    3:180K                                   M2 Compliance LLC/FA
 3/22/19  Cemtrex Inc.                      8-K:1,9     3/22/19    5:444K                                   M2 Compliance LLC/FA
 9/08/17  Cemtrex Inc.                      8-K:5,9     9/07/17    2:35K                                    M2 Compliance LLC/FA
 1/24/17  Cemtrex Inc.                      8-K:5,9     1/24/17    2:50K                                    M2 Compliance LLC/FA
12/07/16  Cemtrex Inc.                      S-1/A                 10:1.3M                                   M2 Compliance LLC/FA
11/23/16  Cemtrex Inc.                      S-1/A                 11:861K                                   M2 Compliance LLC/FA
 9/26/16  Cemtrex Inc.                      8-K/A:9    12/17/15    5:502K                                   Toppan Merrill/FA
 8/29/16  Cemtrex Inc.                      S-1                    3:627K                                   Toppan Merrill/FA
 8/22/16  Cemtrex Inc.                      8-K/A:3,5,8 4/15/15    3:326K                                   Toppan Merrill/FA
 7/01/16  Cemtrex Inc.                      8-K:5,9     7/01/16    2:126K                                   Toppan Merrill/FA
 9/10/09  Cemtrex Inc.                      8-K:1,9     9/08/09    3:57K                                    Toppan Merrill/FA
 5/22/08  Cemtrex Inc.                      10-12G/A              14:18M                                    Toppan Merrill/FA
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