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C. STOCKHOLDERS EQUITY (Tables)

6 Months Ended

Mar. 31, 2020

Equity [Abstract]

Stock options, stock bonuses and compensation granted by the Company

Underlying share information for equity compensation plans as of March 31, 2020 is as follows:

Name of Plan		Total Shares Reserved Under Plans				Shares Reserved for Outstanding Options				Shares Issued				Remaining Options/Shares Under Plans
Incentive Stock Options Plans			138,400				89,895				N/A				213
Non-Qualified Stock Option Plans			6,387,200				6,108,173				N/A				131,146
Stock Bonus Plans			783,760				N/A				339,076				444,651
Stock Compensation Plans			634,000				N/A				150,695				464,895
Incentive Stock Bonus Plan			640,000				N/A				616,500				23,500

Underlying share information for equity compensation plans as of September 30, 2019 is as follows:

Name of Plan		Total Shares Reserved Under Plans				Shares Reserved for Outstanding Options				Shares Issued				Remaining Options/Shares Under Plans
Incentive Stock Option Plans			138,400				89,895				N/A				213
Non-Qualified Stock Option Plans			6,387,200				6,128,321				N/A				112,166
Stock Bonus Plans			783,760				N/A				331,226				452,501
Stock Compensation Plans			634,000				N/A				130,183				485,407
Incentive Stock Bonus Plan			640,000				N/A				616,500				23,500

Stock option activity

		Six Months Ended March 31,
		2020				2019
Options granted			2,500				500
Options exercised			20,480				-
Options forfeited			1,000				24,193
Options expired			1,168				2,400

		Three Months Ended March 31,
		2020				2019
Options granted			1,500				-
Options exercised			20,480				-
Options forfeited			1,000				24,193
Options expired			1,132				-

Stock-based compensation expense

		Six months Ended March 31,
		2020				2019
Employees		$	3,581,204			$	1,104,490
Non-employees		$	347,227			$	511,424

		Three months Ended March 31,
		2020				2019
Employees		$	1,780,979			$	530,830
Non-employees		$	191,487			$	272,520

Derivative liabilities, warrants and other options

Warrant/Options		Issue Date		Shares Issuable upon Exercise of Warrants/ Options				Exercise Price			Expiration Date		Reference
Series N		8/18/2008			85,339			$	3.00		2/18/2021			2
Series V		5/28/2015			810,127			$	19.75		5/28/2020			1
Series UU		6/11/2018			154,810			$	2.80		6/11/2020			*
Series W		10/28/2015			688,930			$	16.75		10/28/2020			1
Series X		1/13/2016			120,000			$	9.25		1/13/2021			*
Series Y		2/15/2016			26,000			$	12.00		2/15/2021			*
Series ZZ		5/23/2016			20,000			$	13.75		5/18/2021			1
Series BB		8/26/2016			16,000			$	13.75		8/22/2021			1
Series Z		5/23/2016			264,000			$	13.75		11/23/2021			1
Series CC		12/8/2016			153,643			$	5.00		12/8/2021			1
Series HH		2/23/2017			200			$	3.13		2/16/2022			1
Series AA		8/26/2016			200,000			$	13.75		2/22/2022			1
Series MM		6/22/2017			893,491			$	1.86		6/22/2022			*
Series NN		7/24/2017			375,545			$	2.52		7/24/2022			2
Series OO		7/31/2017			10,000			$	2.52		7/31/2022			2
Series RR		10/30/2017			457,116			$	1.65		10/30/2022			*
Series SS		12/19/2017			365,538			$	2.09		12/18/2022			2
Series TT		2/5/2018			381,564			$	2.24		2/5/2023			2
Series VV		7/2/2018			55,000			$	1.75		1/2/2024			2
Consultants		7/28/17			10,000			$	2.18		7/27/2027			*

* No current period changes to these warrants and non-employee options

Tabular disclosure of derivative liabilities at fair value

		March 31, 2020				September 30, 2019
Series V warrants		$	595,981			$	674,442
Series W warrants			1,560,876				1,193,507
Series Z warrants			1,421,421				1,109,545
Series ZZ warrants			82,223				77,638
Series AA warrants			1,243,531				916,908
Series BB warrants			70,994				63,966
Series CC warrants			1,247,399				1,710,898
Series FF warrants			-				446,185
Series HH warrants			1,868				45,657
Series JJ warrants			-				66,599
Series LL warrants			-				182,965
Total warrant liabilities		$	6,224,293			$	6,488,310

Schedule of gains and (losses) on derivative liabilities

The table below presents the gains/(losses) on the warrant liabilities for the six months ended March 31:

		2020				2019
Series S warrants		$	-			$	33
Series V warrants			78,461				494,852
Series W warrants			(367,369	)			616,028
Series Z warrants			(311,876	)			114,831
Series ZZ warrants			(4,585	)			12,638
Series AA warrants			(326,623	)			93,268
Series BB warrants			(7,028	)			7,736
Series CC warrants			(826,277	)			339,698
Series DD warrants			-				1,249,287
Series EE warrants			-				1,249,287
Series FF warrants			(319,706	)			34,603
Series GG warrants			-				106,750
Series HH warrants			(34,457	)			10,642
Series II warrants			-				115,343
Series JJ warrants			(64,992	)			15,926
Series KK warrants			-				113,467
Series LL warrants			(98,066	)			14,746
Net (loss)/gain on warrant liabilities		$	(2,282,518	)		$	4,589,135

The table below presents the losses on the warrant liabilities for the three months ended March 31:

		2020				2019
Series V warrants		$	(476,570	)		$	(61,480	)
Series W warrants			(518,743	)			(10,822	)
Series Z warrants			(322,425	)			(89,290	)
Series ZZ warrants			(19,432	)			(1,685	)
Series AA warrants			(391,601	)			(63,951	)
Series BB warrants			(6,597	)			(4,374	)
Series CC warrants			(803,596	)			(325,908	)
Series FF warrants			(312,517	)			(34,459	)
Series GG warrants			-				(106,032	)
Series HH warrants			(34,375	)			(10,309	)
Series II warrants			-				(115,246	)
Series JJ warrants			(64,862	)			(15,536	)
Series KK warrants			-				(114,628	)
Series LL warrants			(98,309	)			(13,451	)
Net loss on warrant liabilities		$	(3,049,027	)		$	(967,171	)

Warrants recorded as liabilities exercised

		Three Months												Six Months
Warrants		Warrants Exercised				Exercise Price				Proceeds				Warrants Exercised				Exercise Price				Proceeds
Series CC			123,820			$	5.00			$	619,100				123,820			$	5.00			$	619,100
Series FF			68,048			$	3.91				265,812				68,048			$	3.91				265,812
Series HH			6,300			$	3.13				19,687				6,300			$	3.13				19,687
Series JJ			9,450			$	3.13				29,531				9,450			$	3.13				29,531
Series LL			26,398			$	3.59				94,867				26,398			$	3.59				94,867
			234,016							$	1,028,997				234,016							$	1,028,997

Warrants recorded as equity exercised

The following warrants recorded as equity were exercised during the periods ended March 31, 2020.

		Three Months												Six Months
Warrants		Warrants Exercised				Exercise Price				Proceeds				Warrants Exercised				Exercise Price				Proceeds
Series NN			98,253			$	2.52			$	247,598				98,253			$	2.52			$	247,598
Series OO			30,000			$	2.52				75,600				40,000			$	2.52				100,800
Series SS			94,474			$	2.09				197,451				117,106			$	2.09				244,752
Series TT			77,857			$	2.24				174,400				178,125			$	2.24				399,000
Series VV			27,500			$	1.75				48,125				27,500			$	1.75				48,125
			328,084							$	743,174				460,984							$	1,040,275

The following warrants recorded as equity were exercised during the periods ended March 31, 2019.

		Three Months												Six Months
Warrants		Warrants Exercised				Exercise Price				Proceeds				Warrants Exercised				Exercise Price				Proceeds
Series PP			-				-				-				60,000			$	2.30			$	138,000
Series SS			13,158			$	2.09			$	27,500				165,790			$	2.09				346,501
Series TT			-				-				-				86,050			$	2.24				192,752
Series VV			1,385,000			$	1.75				2,423,750				1,385,000			$	1.75				2,423,750
Series WW			125,775			$	1.63				204,384				125,775			$	1.63				204,384
			1,523,933							$	2,655,635				1,822,615							$	3,305,387

Other non-operating gains and (losses) on securities purchase agreements

		Six Months Ended								Three Months Ended
		3/31/2020				3/31/2019				3/31/2020				3/31/2019
Amount realized through the resale of shares		$	1,720,680			$	1,711,353			$	934,511			$	559,177
Fair value of shares upon issuance			-				1,290,000				-				1,290,000
Other non-operating gain (loss)		$	1,720,680			$	421,353			$	934,511			$	(730,823	)

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Tabular disclosure of an equity-based arrangement (such as stock or unit options and stock or unit awards) with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain equity-based awards at future dates, sometimes including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares or units issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

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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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