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14. STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Sep. 30, 2023

Equity [Abstract]

Schedule of Share-Based Payment Arrangement, Option, Activity

The following is a summary of stock option activity during the year ended September 30, 2023 and 2022:

		Number of Option Shares				Weighted Average Exercise Price ($)
Balance, September 30, 2021			1,547,029			$	18.35
Options granted			215,750			$	14.47
Options expired			—			$	-
Options canceled/forfeited			(238,418	)		$	15.40
Options exercised			(105,423	)		$	7.43
Balance, September 30, 2022			1,418,938			$	19.11
Options granted			789,750			$	5.72
Options expired			(44,600	)		$	6.05
Options canceled/forfeited			(193,630	)		$	10.77
Options exercised			—			$	-
Balance, September 30, 2023			1,970,458			$	14.86

Schedule of Share-Based Payment Arrangement, Restricted Stock Unit, Activity

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, 2021			10,995			$	27.73			$	—
Granted			7,306,250				7.18
Vested			(1,757,938	)			13.37
Forfeited			(110,759	)			15.27
Outstanding at September 30, 2022			5,448,548			$	4.93			$	17,326
Granted			3,880,552				3.65
Vested			(3,813,617	)			4.58
Cancelled			(40,000	)			-
Forfeited			(4,048	)			29.34
Outstanding at September 30, 2023			5,471,435			$	4.18			$	20,846

Schedule of Fair Value Assumption Restricted Stock Unit

The Black-Scholes model utilized the following inputs to value the options granted during year ended September 30, 2023:

Fair value assumptions Options:		September 30, 2023
Risk free interest rate		2.65% - 4.44%
Expected term (years)		5.06 - 5.85
Expected volatility		157.1% - 194.9%
Expected dividends			0	%

The Black-Scholes model utilized the following inputs to value the options granted during year ended September 30, 2022:

Fair value assumptions Options:		September 30, 2022
Risk free interest rate		1.04% - 3.65%
Expected term (years)		4.99 - 7.35
Expected volatility		187.2% - 533.0%
Expected dividends			0	%

The inputs of market-based RSUs for each of the fiscal years are as follows:

Fair value assumptions - Market-based RSUs granted:		September 30, 2023				September 30, 2022
Risk free interest rate			4.59	%		0.14% - 1.26%
Expected term (years)			10.00			1.00 - 5.00
Expected volatility			129.70	%		111.37% - 172.18%
Cost of equity			21.55	%		20.00% - 21.00%

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Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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