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INCOME TAXES - Components of deferred tax assets (Details) - USD ($)
Sep. 30, 2023
Sep. 30, 2022
Deferred tax assets (liabilities):    
Stock based compensation $ 993,000 $ 847,000
Depreciation and amortization 440,000 113,000
Net operating loss carry forward 25,250,000 22,872,000
Impairment of intangibles 227,000 205,000
Capitalized research and development 726,000 0
Lease liability 342,000 0
Tax credits 3,060,000 2,055,000
Other 324,000 397,000
Deferred tax assets 31,362,000 26,489,000
Intellectual property (684,000) 0
ROU asset (342,000) 0
Deferred tax liabilities (1,026,000) 0
Less: valuation allowance (31,020,000) (26,489,000)
Net deferred tax liability $ (684,000) $ 0