14. Income Taxes (Tables)

12 Months Ended

Sep. 30, 2016

	2016					2015
	Amount			Percent		Amount			Percent

Federal statutory rates	$	1,830,150			34%	$	(4,874,337	)		34%
State income taxes		161,484			3%		(123,292	)		1%
Permanent differences		(852,646	)		-16%		2,794,987			-19%
Net operating loss adjustment		(1,083,866	)		-20%		327,477			-2%
Valuation allowance against net deferred tax assets		(12,284,278	)		-228%		2,251,165			-16%
Other		(264,065	)		-5%		–			0%
Effective rate	$	(12,493,221	)		-227%	$	376,000			-3%

	2016		2015
Deferred income tax asset, current:
Book to tax differences in accounts receivable	$	406,733	$	374,621
Book to tax differences in prepaid expenses		–		65,467
Book to tax difference in accrued expenses		241,536		144,961
Book to tax differences in inventory		414,575		–
Total deferred income tax asset, current		1,062,844		585,049
Less: valuation allowance		–		(585,049	)
Deferred income tax asset, current, net		1,062,844		–

Deferred income tax asset, long-term:
Net operation loss carryforwards		9,915,371		10,801,243
Book to tax differences in intangible assets		633,869		632,557
Book to tax differences in organizational costs		160,586		272,239
Book to tax differences in depreciation		751,912		(6,810	)
Total deferred income tax asset, long-term		11,461,738		11,669,229
Less: valuation allowance		–		(11,669,229	)
Deferred income tax asset, net		11,461,738		–

Total deferred income tax asset	$	12,524,582	$	–