BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2023

BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES

Schedule of revenues disaggregated by business operations and timing of revenue recognition

	Three Month Period Ended:
	March 31,		March 31,
	2023		2022
Research and development services (over-time)	$	87,907	$	219,898
Clinical laboratory testing services (point-in-time)		3,003,022		4,331,867
Clinical laboratory testing services (over-time)		938,080		1,158,375
Product and authentication services (point-in-time):
Supply chain		27,636		115,463
Large Scale DNA Production		253,626		—
Asset marking		97,343		141,657
MDx test kits and supplies		—		180,023
Total	$	4,407,614	$	6,147,283

	Six Month Period Ended:
	March 31,		March 31,
	2023		2022
Research and development services (over-time)	$	213,964	$	325,591
Clinical laboratory testing services (point-in-time)		6,077,436		6,205,589
Clinical laboratory testing services (over-time)		2,377,961		2,484,775
Product and authentication services (point-in-time):
Supply chain		439,973		527,295
Large Scale DNA Production		381,131		—
Asset marking		179,901		246,895
MDx test kits and supplies		—		522,844
Total	$	9,670,366	$	10,312,989

Schedule of opening and closing contract balances

		October 1,		March 31,		$
	Balance sheet classification	2022		2023		change
Contract liabilities	Deferred revenue	$	563,557	$	283,298	$	280,259

Schedule of reconciliation of cash, cash equivalents and restricted cash to amounts shown in statement of cash flows

	March 31,		September 30,
	2023		2022
Cash and cash equivalents	$	12,287,228	$	15,215,285
Restricted cash		750,000		—
Total cash, cash equivalents and restricted cash	$	13,037,228	$	15,215,285

Schedule of anti-dilutive securities not included computation of net loss per share

	2023	2022
Warrants	7,295,588	2,239,963
Restricted Stock Units	282,640	—
Stock options	2,206,336	1,067,614
Total	9,784,564	3,307,577