8. LEASES (Tables)

12 Months Ended

Sep. 30, 2022

Leases [Abstract]

Lease costs

The Company's lease costs recognized in the Consolidated Statements of Operations and Comprehensive Loss consist of the following:

	For the year ended
	September 30, 2022		September 30, 2021
Operating lease cost (1)	$	112,869	$	10,674
Finance lease cost:
Depreciation expense financed assets	$	379,260	$	302,359
Interest on lease obligations	$	37,886	$	44,726

(1)Included in general and administrative expenses

Other Lease Information

Other lease information is as follows:

	For the year ended
	September 30, 2022		September 30, 2021
Cash paid for amounts included in    measurement of lease obligations:
Operating cash outflows from operating leases	$	131,425	$	12,687
Operating cash outflows from finance leases	$	38,125	$	42,992
Financing cash outflows from finance leases	$	519,273	$	181,475

Weighted-average Remaining Lease Terms

	September 30, 2022			September 30, 2021
Weighted-average remaining lease term -    operating leases	1.5 years			2.5 years
Weighted-average remaining lease term -    finance leases	1.53 years			3.2 years
Weighted-average discount rate - operating    leases		4.50	%		4.50	%
Weighted-average discount rate - finance    leases		5.50	%		5.50	%

Contractual Maturity of Lease Liability

The following is a schedule of the Company's lease liabilities by contractual maturity as of September 30, 2022:

Fiscal Year	Operating Leases			Finance Leases
2023	$	135,368		$	274,651
2024		139,429			161,766
2025		143,612			21,607
2026		147,920			1,853
2027		50,660			—
Thereafter		-			—
Gross lease liabilities		616,989			459,877
Less: imputed interest		(56,443	)		(19,493	)
Present value of lease liabilities	$	560,546		$	440,384
Less: Current portion of lease liabilities		(112,955	)		(260,387	)
Total lease liabilities, net of current portion	$	447,591		$	179,997