BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES (Tables)

9 Months Ended

Jun. 30, 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:
	June 30,		June 30,
	2023		2022
Research and development services (over-time)	$	135,622	$	152,732
Clinical laboratory testing services (point-in-time)		1,521,315		2,506,976
Clinical laboratory testing services (over-time)		653,382		1,386,834
Product and authentication services (point-in-time):
Supply chain		242,826		43,243
Large Scale DNA Production		271,884		—
Asset marking		92,312		127,075
MDx test kits and supplies		—		79,511
Total	$	2,917,341	$	4,296,371

	Nine Month Period Ended:
	June 30,		June 30,
	2023		2022
Research and development services (over-time)	$	349,587	$	472,539
Clinical laboratory testing services (point-in-time)		7,596,748		8,712,565
Clinical laboratory testing services (over-time)		3,033,346		3,871,609
Product and authentication services (point-in-time):
Supply chain		682,799		570,252
Large Scale DNA Production		653,015		—
Asset marking		272,212		380,039
MDx test kits and supplies		—		602,356
Total	$	12,587,707	$	14,609,360

Schedule of opening and closing contract balances

		October 1,		June 30,		$
	Balance sheet classification	2022		2023		change
Contract liabilities	Deferred revenue	$	563,557	$	275,885	$	287,672

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

Securities that could potentially dilute basic net loss per share in the future that were not included in the computation of diluted net loss per share because to do so would have been anti-dilutive for the three and nine-month periods ended June 30, 2023 and 2022 are as follows:

	2023	2022
Warrants	7,295,588	2,239,963
Restricted Stock Units	282,640	—
Stock options	2,198,971	1,063,143
Total	9,777,199	3,303,106

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

	June 30,		June 30,
	2023		2022
Cash and cash equivalents	$	10,756,235	$	4,681,878
Restricted cash		750,000		—
Total cash, cash equivalents and restricted cash	$	11,506,235	$	4,681,878