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Share Based Compensation (Tables)

3 Months Ended

Dec. 31, 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 three months ended December 31, 2018 and the years ended September 30, 2018 and 2017 were as follows:

		December 31,		September 30,
		2018		2018		2017
Expected option life (years)		6 years		6 years		6 years
Risk-free interest rate		2.70% to 3.09%		2.61% to 3.00%		1.91% to 2.05%
Expected volatility		69.52% to 71.26%		68.15% to 72.99%		68.61% to 68.93%
Expected dividend yield		0.00%		0.00%		0.00%

Stock Option Rollforward

The table below reflects summarizes share option activity for the three months ended December 31, 2018.

		Number of Options			Weighted- Average Exercise Price				Weighted- Average Remaining Contractual Term (Years)			Aggregate Intrinsic Value
Outstanding as of September 30, 2018		2,065,481			$	9.87			9.35			$	43,146
Granted		1,651,740			$	31.23			—			—
Exercised		—			—				—			—
Canceled or forfeited		(5,947	)		$	5.71			—			—
Outstanding as of December 31, 2018		3,711,274			$	19.25			9.47			$	51,464
Exercisable as of December 31, 2018		206,085			$	0.50			8.48			$	6,664
Vested and expected to vest as of December 31, 2018		3,711,274			$	19.25			9.47			$	51,464

Schedule of Nonvested Share Activity

A summary of the changes in the Company’s restricted ordinary shares during the three months ended December 31, 2018 is as follows.

		Number of restricted shares			Weighted average grant date fair value
Unvested and outstanding at September 30, 2018		815,632			$	4.17
Granted		—			—
Vested		(106,233	)		3.97
Canceled or forfeited		(565	)		2.99
Unvested and outstanding at December 31, 2018		708,834			$	4.10

Schedule of Restricted Stock Valuation Assumptions

The assumptions (see Note 2) used in the OPM to determine the fair value of the ordinary shares for the following dates were 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):

		Three months ended December 31,				Year ended September 30,
		2018				2018				2017				2016
Research and development		$	1,906			$	3,116			$	1,145			$	916
General and administrative		1,487				3,649				2,008				1,341
Total share-based compensation		$	3,393			$	6,765			$	3,153			$	2,257

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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.

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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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