My colleague @marctu gave some great information. Let me give you another way of looking at the situation. Estimated payments are made 4 times per year: April 15th, June 15th, September 15, and January 15, 2024. And each of those payment dates look at the period before it.
So let's look at the next payment date of September 15th. Estimate your taxable income from January 1st of this year through August 30th. Then you can determine what tax you may owe using the tax tables in this link: 2022-2023 Tax Brackets: Find Your Federal Tax Rate Schedules. If you determine that you don't owe any taxes for this 8 month period, then you don't need to make an estimated payment.
Then before the next quarterly payment deadline of January 15, 2024, you go through the same calculation. This time you look at your taxable income for all of 2023 and determine if you owe any taxes. If you do, then make that payment. The IRS can't penalize you for not paying estimated taxes if you can show that at any of the payment due dates you didn't owe taxes.
I hope this provides another way of looking at your question. And I hope that your business turns around for you soon.
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