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INCOME TAXES - Provision for income taxes differ from amount of income tax determined (Details)
12 Months Ended
Sep. 30, 2023
Sep. 30, 2022
INCOME TAXES    
Statutory federal income tax rate 21.00% 21.00%
Statutory state and local income tax rate (1%, as of September 30, 2022 and 2021), net of federal benefit 9.56% 6.20%
Stock based compensation (1.76%) (5.01%)
Permanent differences related to warrants 1.80% 14.60%
Other permanent differences 1.97% 1.70%
Canada NOL 1.28% 0.00%
Federal R&D Credit 9.93% 3.83%
Change in deferred tax rate 1.67% 1.56%
Change in valuation allowance (45.45%) (43.88%)
Effective tax rate 0.00% 0.00%