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Share Based Compensation (Tables) | 12 Months Ended
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Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Schedule of Stock Options Valuation Assumptions | The assumptions (see Note 2) used in the Black-Scholes option pricing model to determine the fair value of the share options granted to employees and directors during the year ended September 30, 2018 and 2017 were as follows:
| September 30,
| 2018 |  | 2017
Expected option life (years) | 6 years |  | 6 years
Risk-free interest rate | 2.61% to 3.00% |  | 1.91% to 2.05%
Expected volatility | 68.15% to 72.99% |  | 68.61% to 68.93%
Expected dividend yield | 0.00% |  | 0.00%
Stock Option Rollforward | The table below reflects the conversion of ordinary shares in the current and previous years.
|  | Number of Options |  | Weighted- Average Exercise Price |  | Weighted- Average Remaining Contractual Term (Years) |  | Aggregate Intrinsic Value
Outstanding as of September 30, 2016 |  | — |  |  | $ | — |  |  | — |  |  | $ | — |
Granted |  | 570,537 |  |  | 0.51 |  |  | — |  |  | — |
Exercised |  | — |  |  | — |  |  | — |  |  | — |
Canceled or forfeited |  | (228 | ) |  | 0.00 |  |  | — |  |  | — |
Outstanding as of September 30, 2017 |  | 570,309 |  |  | $ | 0.51 |  |  | 9.73 |  |  | $ | 2,024 |
Granted |  | 1,513,218 |  |  | $ | 13.33 |  |  | — |  |  | — |
Exercised |  | — |  |  | — |  |  | — |  |  | — |
Canceled or forfeited |  | (18,046 | ) |  | $ | 4.99 |  |  | — |  |  | — |
Outstanding as of September 30, 2018 |  | 2,065,481 |  |  | $ | 9.87 |  |  | 9.35 |  |  | $ | 43,146 |
Exercisable as of September 30, 2018 |  | 166,262 |  |  | $ | 0.52 |  |  | 8.73 |  |  | $ | 5,022 |
Vested and expected to vest as of September 30, 2018 |  | 2,065,481 |  |  | $ | 9.87 |  |  | 9.35 |  |  | $ | 43,146 |
Schedule of Nonvested Share Activity | A summary of the changes in the Company’s restricted ordinary shares during the years ended September 30, 2018 and 2017 are as follows and reflect the conversion of ordinary shares in the current and previous years.
|  | Number of restricted shares |  | Weighted average grant date fair value
Unvested and outstanding at September 30, 2015 |  | 416,887 |  |  | $ | 3.54 |
Granted |  | 1,070,797 |  |  | 4.08 |
Vested |  | (220,940 | ) |  | 3.38 |
Canceled or forfeited |  | (125 | ) |  | 3.03 |
Unvested and outstanding at September 30, 2016 |  | 1,266,619 |  |  | 3.89 |
Granted |  | 642,150 |  |  | 4.36 |
Vested |  | (453,134 | ) |  | 3.92 |
Canceled or forfeited |  | (97,318 | ) |  | 4.20 |
Unvested and outstanding at September 30, 2017 |  | 1,358,317 |  |  | 4.20 |
Granted |  | — |  |  | — |
Vested |  | (534,906 | ) |  | 3.96 |
Canceled or forfeited |  | (7,779 | ) |  | 3.68 |
Unvested and outstanding at September 30, 2018 |  | 815,632 |  |  | $ | 4.17 |
Schedule of Restricted Stock Valuation Assumptions | The assumptions (Note 2) used in the OPM to determine the fair value of the ordinary shares for the following dates are as follows:
|  | March 2, 2016 |  | April 26, 2017 |  | September 25, 2017 |  | March 31, 2018 |  | May 31, 2018
Expected term |  | 2.8 years |  |  | 1.2 years |  |  | 0.8 years |  |  | 1.8 years |  |  | 1.8 years |
Risk-free interest rate |  | 1.0 | % |  | 1.0 | % |  | 1.3 | % |  | 2.1 | % |  | 2.1 | %
Expected volatility |  | 73.2 | % |  | 76.6 | % |  | 71.0 | % |  | 71 | % |  | 71 | %
Expected dividend yield |  | 0.0 | % |  | 0.0 | % |  | 0.0 | % |  | 0.0 | % |  | 0.0 | %
Schedule of Allocated Share Based Compensation | Share-based compensation expense recorded as research and development and general and administrative expenses is as follows (in thousands):
|  | Year ended September 30,
|  | 2018 |  | 2017 |  | 2016
Research and development |  | $ | 3,116 |  |  | $ | 1,145 |  |  | $ | 916 |
General and administrative |  | 3,649 |  |  | 2,008 |  |  | 1,341 |
Total share-based compensation |  | $ | 6,765 |  |  | $ | 3,153 |  |  | $ | 2,257 |

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- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5047-113901 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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