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v3.22.2.2

Income Taxes (Details) - USD ($) | 12 Months Ended
--- | ---
Sep. 30, 2022 | Sep. 30, 2021 | Sep. 30, 2020
Current provision (benefit): |  |  |
Federal | $ 522,473 | $ 95,818 | $ (309,401)
State | 277,991 | 9,911 | 481
Total current provision (benefit) | 800,464 | 105,729 | (308,920)
Deferred provision (benefit) |  |  |
Federal | 998,585 | (754,995) |
State | 18,782 | (438,517) | 38
Total deferred provision (benefit) | 1,017,367 | (1,193,511) | 38
Total current and deferred provision (benefit) | $ 1,817,831 | $ (1,087,783) | $ (308,882)
Reconciliation of the statutory federal rate to the Company's effective income tax rate |  |  |
U.S. Federal statutory tax rate (as a percent) | 21.00% | 21.00% | 21.00%
Rate change due to tax reform (as a percent) | 0.00% | 0.00% | 0.00%
State income taxes, net of federal benefit (as a percent) | 11.80% | 0.60% | (2.20%)
Permanent items (as a percent) | 0.10% | 0.20% | (6.30%)
Research and development tax credits (as a percent) | (0.10%) | (0.60%) | (10.60%)
Valuation allowance (as a percent) | (6.40%) | (47.90%) | (15.20%)
Change in unrecognized tax benefits (as a percent) | (1.50%) | (0.70%) | 2.20%
123R cancellations and forfeitures (as a percent) | 0.30% | 0.00% | 0.00%
Tax Law Changes: CARES Act (as a percent) | 0.00% | 0.00% | 0.30%
Other (as a percent) | (0.50%) | 0.00% | 0.30%
Effective income tax rate (as a percent) | 24.70% | (27.40%) | (10.40%)

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