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Income Taxes - Deferred tax assets and liabilities component (Details) - USD ($) | Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2019
--- | --- | --- | ---
Deferred tax assets: |  |  |
Reserves and accruals | $ 654,624 | $ 698,233 | $ 690,148
Research and development credit | 1,327,162 | 1,589,247 | 1,331,170
NOL carryforwards - fed/state | 1,612,043 | 2,192,018 | 2,590,791
Depreciation |  | (807,522) | (826,724)
Stock options | 41,652 | 5,296 | 348,624
Gross deferred tax assets | 3,635,481 | 3,677,272 | 4,134,009
Less : Valuation allowance | (1,449,204) | (3,471,164) | (3,922,620)
Total deferred tax assets | 2,186,277 | 206,108 | 211,389
Deferred tax liabilities: |  |  |
Depreciation | (1,122,455) | (335,797) | (341,040)
Total deferred tax liabilities | (1,122,455) | (335,797) | (341,040)
Net deferred tax asset (liability) | $ 1,063,822 | $ (129,689) | $ (129,651)

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- Definition Represents the non-current portion of deferred tax assets attributable to federal and state operating loss carryforwards, before allocation of valuation allowances. + References No definition available. + Details
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- Definition Represents the noncurrent portion of deferred tax assets attributable to research and development tax credit carryforwards, before allocation of valuation allowances. + References No definition available. + Details
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