14. STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Dec. 31, 2023

Equity [Abstract]

Schedule of Option Summary

The following is a summary of stock option activity during the three months ended December 31, 2023:

	Number of Option Shares			Weighted Average Exercise Price ($)
Balance, September 30, 2023		1,970,458		$	14.86
Options granted		65,000		$	6.16
Options expired		(80,236	)	$	8.88
Options canceled/forfeited		(17,823	)	$	5.36
Options exercised		(6,096	)	$	5.91
Balance, December 31, 2023		1,931,303		$	14.93

Fair Value Option, Disclosures

The Black-Scholes model utilized the following inputs to value the options granted during the three months ended December 31, 2023:

Fair value assumptions Options:	December 31, 2023
Risk free interest rate	3.94% - 4.82%
Expected term (years)		5.77
Expected volatility		176	%
Expected dividends		0	%

Schedule of Restricted Stock Summary

The following table summarizes the activity for all RSUs during the three months ended December 31, 2023:

	Number of Shares			Weighted Average Fair Value Per Share		Aggregate Intrinsic Value
Outstanding at September 30, 2023		5,471,435		$	4.18	$	20,846
Granted		209,972			3.81
Vested		(1,404,754	)		3.94
Cancelled		-			-
Forfeited		(2,504	)		4.15
Outstanding at December 31, 2023		4,274,149		$	4.24	$	47,144