INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2021

INCOME TAXES

Schedule of components of the Company's deferred tax assets

	2021			2020
Net operating loss carryforward	$	8,051,000		$	6,536,000
Stock based compensation		975,000			1,196,000
Intangibles		276,000			305,000
Accruals and reserves		399,000			11,000
Total deferred tax asset		9,701,000			8,048,000
Valuation allowance		(9,701,000	)		(8,048,000	)
Net deferred tax assets	$	-		$	-
Change in valuation allowance during the year	$	(1,653,000	)	$	(1,092,357	)

Schedule of effective tax rate reconciliation

	2021			2020
Income tax provision at statutory rate		-21.0	%		-21.0	%
Warrant interest expense		12	%		9	%
Change in valuation allowance		7	%		9	%
Prior year true up		2	%		3	%
Effective tax rate		0	%		0	%