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I. RESTATEMENT (Tables)

9 Months Ended

Jun. 30, 2017

I. Restatement Tables

Restatements

		June 30, 2017												September 30, 2016
		PREVIOUSLY REPORTED				ADJUSTMENT				RESTATED				PREVIOUSLY REPORTED				ADJUSTMENT				RESTATED
Total current assets		$	3,366,071			$	(385,076	)		$	2,980,995			$	5,887,646			$	(429,821	)		$	5,457,825
Other assets			5,071,255				13,771,157				18,842,412				5,710,601				13,717,699				19,428,300
Total assets			8,437,326				13,386,081				21,823,407				11,598,247				13,287,878				24,886,125
Total liabilities			13,746,687				13,160,232				26,906,919				12,554,315				13,011,023				25,565,338
Stockholders' deficit			(5,309,361	)			225,849				(5,083,512	)			(956,068	)			276,855				(679,213	)

		Nine Months Ended June 30,
		2017												2016
		PREVIOUSLY REPORTED				ADJUSTMENT				RESTATED				PREVIOUSLY REPORTED				ADJUSTMENT				RESTATED
Research and development expenses		$	14,737,073			$	(1,429,798	)		$	13,307,275			$	14,636,197			$	(1,429,797	)		$	13,206,400
Total operating expenses			19,084,903				(1,429,798	)			17,655,105				18,623,208				(1,429,797	)			17,193,411
Operating loss			(19,033,081	)			1,429,798				(17,603,283	)			(18,439,482	)			1,429,797				(17,009,685	)
Interest income (expense), net			44,709				(1,480,804	)			(1,436,095	)			49,142				(1,461,833	)			(1,412,691	)
Net loss			(9,318,395	)			(51,006	)			(9,369,401	)			(10,352,366	)			(32,036	)			(10,384,402	)
Net loss per share - basic		$	(1.29	)						$	(1.29	)		$	(2.20	)						$	(2.21	)
Net loss per share - diluted		$	(1.33	)						$	(1.34	)		$	(2.20	)						$	(2.21	)

		Three Months Ended June 30,
		2017												2016
		PREVIOUSLY REPORTED				ADJUSTMENT				RESTATED				PREVIOUSLY REPORTED				ADJUSTMENT				RESTATED
Research and development expenses		$	3,657,000			$	(476,599	)		$	3,180,401			$	4,838,108			$	(476,599	)		$	4,361,509
Total operating expenses			5,252,707				(476,599	)			4,776,108				6,512,722				(476,599	)			6,036,123
Operating loss			(5,235,318	)			476,599				(4,758,719	)			(6,382,747	)			476,599				(5,906,148	)
Interest income (expense), net			(755	)			(494,954	)			(495,709	)			24,679				(488,881	)			(464,202	)
Net loss			(4,445,708	)			(18,355	)			(4,464,063	)			(3,849,324	)			(12,282	)			(3,861,606	)
Net loss per share - basic and diluted		$	(0.53	)						$	(0.53	)		$	(0.78	)						$	(0.78	)

		Accumulated Deficit
PREVIOUSLY REPORTED, SEPTEMBER 30, 2016		$	(285,667,977	)
ADJUSTMENT			276,855
RESTATED BALANCE, SEPTEMBER 30, 2016			(285,391,122	)
Net loss - RESTATED			(9,369,401	)
BALANCE, JUNE 30, 2017		$	(294,760,523	)

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- References

No definition available.

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- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22663-107794

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22658-107794

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