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Income Taxes (Tables)
3 Months Ended
Dec. 31, 2023
Income Taxes [Abstract]  
Reconciliation of Income Tax Expense (Benefit)

Three Months Ended

December 31,

2023

2022 (Restated)

Income tax benefit at U.S. federal statutory rates

$

(1,753,168)

$

(8,143,219)

State income tax benefit, net of federal benefit

(135,745)

(630,518)

Non-deductible expenses

89,410

113,456

Effect of stock options exercised

83,736

U.S. research and development tax credit

(170,000)

(1,090,000)

Effect of foreign income tax rates

(91,591)

(80,110)

Change in valuation allowance

1,988,678

9,678,495

Other, net

(23)

(118)

Income tax benefit

$

(72,439)

$

(68,278)