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14. INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2022
Income Tax Disclosure [Abstract] |
Components of Provision for Income Tax Expense | The component of the provision for income taxes in the years ended September 30, 2022, 2021, and 2020 were as follows:
|  | September 30, 2022 |  |  | September 30, 2021 |
Current: |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | - |  |  |  | - |
Deferred: |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | - |  |  |  | - |
Provision for income taxes |  | $ | - |  |  | $ | - |
Schedule of Income (Loss) before Income Taxes | For the years ended September 30, 2022 and 2021 the Company's income (loss) from continuing operations before provision for income taxes were as follows:
|  | September 30, 2022 |  |  | September 30, 2021 |
Domestic |  | $ | (40,089,393 | ) |  | $ | (8,229,162 | )
Foreign |  |  | - |  |  |  | - |
Loss before income taxes |  | $ | (40,089,393 | ) |  | $ | (8,229,162 | )
Statutory U.S federal income tax rate | Income tax benefit attributable to loss from continuing operations differed from the amounts computed by applying the statutory U.S federal income tax rate of 21% to pretax loss from continuing operations as a result of the following:
|  | September 30, 2022 |  |  | September 30, 2021 |
Tax Benefit at Federal statutory rate |  | $ | (8,417,258 | ) |  | $ | (1,728,117 | )
Tax Benefit at State rate |  |  | (303,448 | ) |  |  | (62,300 | )
Meals and Entertainment |  |  | 30,339 |  |  |  | 114 |
Stock Based Compensation |  |  | 2,060,702 |  |  |  | - |
Non deductible Payroll expense |  |  | - |  |  |  | (231,134 | )
ISO - Disqualifying Dispositions |  |  | (58,493 | ) |  |  |
Penalties |  |  | - |  |  |  | 375 |
True Ups |  |  | 4,407,634 |  |  |  | 323,497 |
R&D Credits |  |  | (200,000 | ) |  |  | (200,457 | )
Discontinued Operations |  |  | (3,750,257 | ) |  |  | (2,955,236 | )
Other |  |  | (1,569 | ) |  |  | (1,172 | )
Change in Valuation Allowance |  |  | 6,232,350 |  |  |  | 4,854,430 |
|  | $ | - |  |  | $ | - |
Schedule of Deferred Tax Assets and Liabilities | The significant components of the Company's deferred tax assets and liabilities as of September 30, 2022 and 2021 were as follows:
|  | September 30, 2022 |  |  | September 30, 2021 |
Deferred Tax Assets: |  |  |  |  |  |
Right of Use - Lease Liability |  | $ | 268,771 |  |  | $ | - |
Charitable Contributions |  |  | 7,034 |  |  |  | 507 |
Section 1231 Loss Carryforwards |  |  | 1,183,440 |  |  |  | 2,995,030 |
Tax Credits |  |  | 400,457 |  |  |  | 200,457 |
Stock Based Compensation |  |  | 3,740,106 |  |  |  | 135,366 |
Interest Expense Carryforwards |  |  | 193,804 |  |  |  | - |
Net Operating Loss carryforwards |  |  | 93,052,447 |  |  |  | 42,880,598 |
Gross Deferred Tax Assets |  | $ | 98,846,059 |  |  | $ | 46,211,958 |
Valuation Allowance |  |  | (28,756,392 | ) |  |  | (22,524,043 | )
Total deferred tax assets, net of valuation allowance |  | $ | 70,089,667 |  |  | $ | 23,687,915 |
Deferred Tax Liabilities |  |  |  |  |  |
Right of Use - Lease Asset |  | $ | (264,566 | ) |  | $ | - |
Prepaid Expenses |  |  | (222,566 | ) |  |  | (187,790 | )
Unrealized Gain on Derivative Asset |  |  | (85,415 | ) |  |  | (857,243 | )
Unrealized Gain on Equity Security |  |  | (62,859 | ) |  |  | (63,261 | )
Gain/Loss on Sale of Assets not on TR |  |  | (25,732 | ) |  |  | (602 | )
Fixed Assets & Intangible Assets |  |  | (69,428,529 | ) |  |  | (22,579,019 | )
Net Deferred Tax Assets |  | $ | - |  |  | $ | - |

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