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Summary of Significant Accounting Policies (Tables)

6 Months Ended

Mar. 31, 2022

Summary of Significant Accounting Policies

Schedule of financial assets and liabilities accounted for at fair value on a recurring basis

​

​	​	​	​	​	​	​	​	​	​
​	​	Fair Value Measurement on March 31, 2022
​	​	Quoted Price in		​	Significant Other		​	Significant
​	​	Active Markets for		​	Observable		​	Unobservable
​	​	Identical Assets		​	Inputs		​	Inputs
​		(Level 1)			(Level 2)			(Level 3)
Assets	​	​	​	​	​	​	​	​	​
Cash and cash equivalents:	​	​	​	​	​	​	​	​	​
Money market funds		$	9,981,062		$	—		$	—
​	​	​	​	​	​	​	​	​	​
​	​	Fair Value Measurement on September 30, 2021
​	​	Quoted Price in		​	Significant Other		​	Significant
​	​	Active Markets for		​	Observable		​	Unobservable
​	​	Identical Assets		​	Inputs		​	Inputs
​		(Level 1)			(Level 2)			(Level 3)
Assets	​	​	​	​	​	​	​	​	​
Cash and cash equivalents:	​	​	​	​	​	​	​	​	​
Money market funds		$	6,051,902		$	—		$	—

​

Summary of contract assets and contract liabilities balances

​

​	​	​	​
​	​	Contract
​		Liabilities
September 30, 2021	​	$	417,504
Amount transferred to receivables from contract assets	​	​	—
Contract asset additions	​	​	—
Performance obligations satisfied during the period that were included in the contract liability balance at the beginning of the period	​	​	(316,320)
Increases due to invoicing prior to satisfaction of performance obligations	​	​	175,544
March 31, 2022	​	$	276,728

​

Schedule of customer service revenue and cost of sales

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	For the Three Months Ended March 31,						For the Six Months Ended March 31,
​		2022			2021			2022			2021
Customer Service Sales		$	1,360,155		$	1,214,372	​	$	2,445,600	​	$	2,029,875
Customer Service Cost of Sales	​	​	399,086	​	​	354,664	​	​	742,736	​	​	671,301
Gross Profit	​	$	961,069	​	$	859,708	​	$	1,702,864	​	$	1,358,574

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Tabular disclosure of company's customer service revenue and cost of sales.

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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045

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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

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