12. STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Dec. 31, 2022

Equity [Abstract]

Schedule of Option Summary

The following is a summary of stock option activity during the three months ended December 31, 2022:

	Number of Option Shares			Weighted Average Exercise Price ($)
Balance, September 30, 2022		1,418,938			19.11
Options granted		47,000			3.34
Options expired		(25,000	)		5.60
Options canceled/forfeited		(55,886	)		14.02
Options exercised		—
Balance, December 31, 2022		1,385,052		19.02

Fair Value Option, Disclosures

The Black-Scholes model utilized the following inputs to value the options granted during the three months ended December 31, 2022:

Fair value assumptions Options:	December 31, 2022
Risk free interest rate	1.04% - 3.65%
Expected term (years)	4.99 - 7.35
Expected volatility	187.18% - 533.00%
Expected dividends		0	%

Schedule of Restricted Stock Summary

The following table summarizes the performance-based restricted stock units at the maximum award amounts based upon the respective performance share agreements. Actual shares that will vest depend on the attainment of the performance-based criteria.

	Number of Shares			Weighted Average Fair Value Per Share		Aggregate Intrinsic Value
Outstanding at September 30, 2022		5,448,548		$	4.93	$	17,326
Granted		390,552			2.55
Vested		(17,358	)		9.77
Forfeited		(4,048	)		29.34
Outstanding at December 31, 2022		5,817,694		$	4.73	$	11,868