17. RESTATEMENT (Tables)

12 Months Ended

Sep. 30, 2016

Restatement Tables

Restatements

		9/30/2016
	PREVIOUSLY REPORTED	ADJUSTMENT	RESTATED
Total current assets	$               5,887,646	$                (429,821)	$               5,457,825
Other assets	5,710,601	13,717,699	19,428,300
Total assets	11,598,247	13,287,878	24,886,125
Total liabilities	12,554,315	13,011,023	25,565,338
Stockholders' deficit, September 30, 2016	(956,068)	276,855	(679,213)

		9/30/2015
Balance Sheet	PREVIOUSLY REPORTED	ADJUSTMENT	RESTATED
Total current assets	$               8,833,183	$                (487,793)	$               8,345,390
Other assets	6,614,420	13,593,892	20,208,312
Total assets	15,447,603	13,106,099	28,553,702
Total liabilities	20,532,722	12,783,250	33,315,972
Stockholders' deficit, September 30, 2015	(5,085,119)	322,850	(4,762,270)

	YEAR ENDED 9/30/2016
	PREVIOUSLY REPORTED	ADJUSTMENT	RESTATED
Research and development expenses	$             19,351,779	$             (1,906,397)	$             17,445,382
Total operating expenses	25,838,280	(1,906,397)	23,931,883
Operating loss	(25,553,225)	1,906,397	(23,646,828)
Interest income (expense), net	73,001	(1,952,391)	(1,879,390)
Net loss	(11,466,498)	(45,994)	(11,512,492)
Net loss per common share, basic and diluted	$                      (2.36)		$                      (2.37)

	YEAR ENDED 9/30/2015
	PREVIOUSLY REPORTED	ADJUSTMENT	RESTATED
Research and development expenses	$             21,098,147	$             (1,906,397)	$             19,191,750
Total operating expenses	34,953,922	(1,906,397)	33,047,525
Operating loss	(34,296,545)	1,906,397	(32,390,148)
Interest income (expense), net	(40,260)	(1,923,961)	(1,964,221)
Net loss	(34,674,646)	(17,564)	(34,692,210)
Net loss per common share, basic and diluted	$                      (10.51)		$                    (10.51)

	YEAR ENDED 9/30/2014
	PREVIOUSLY REPORTED	ADJUSTMENT	RESTATED
Research and development expenses	$             17,172,587	$             (1,906,398)	$             15,266,189
Total operating expenses	27,838,145	(1,906,398)	25,931,747
Operating loss	(27,574,112)	1,906,398	(25,667,714)
Interest income (expense), net	(40,920)	(1,892,812)	(1,933,732)
Net loss	(27,366,265)	13,586	(27,352,679)
Net loss per common share, basic	$                      (12.11)		$                    (12.10)
Net loss per common share, diluted	$                      (12.22)		$                    (12.21)

	Accumulated	Total Stockholders'
	Deficit	Equity (Deficit)
PREVIOUSLY REPORTED, OCTOBER 1, 2013	$           (212,160,568)	$                 6,700,090
ADJUSTMENT	326,827	326,827
RESTATED BALANCE, OCTOBER 1, 2013	(211,833,741)	7,026,917
2014 equity transactions - unchanged	-	31,109,575
Net loss – RESTATED	(27,352,679)	(27,352,679)
BALANCE, SEPTEMBER 30, 2014	(239,186,420)	10,783,813
2015 equity transactions - unchanged	-	19,146,127
Net loss - RESTATED	(34,692,210)	(34,692,210)
BALANCE, SEPTEMBER 30, 2015	(273,878,630)	(4,762,270)
2016 equity transactions - unchanged	-	15,595,549
Net loss - RESTATED	(11,512,492)	(11,512,492)
BALANCE, SEPTEMBER 30, 2016	$           (285,391,122)	$                  (679,213)