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NET LOSS PER COMMON SHARE | 12 Months Ended
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Sep. 30, 2023
NET LOSS PER COMMON SHARE |
NET LOSS PER COMMON SHARE | 1 4. NET LOSS PER COMMON SHARE Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the period. The Company’s potentially dilutive shares, which include outstanding common stock options, common stock warrants and restricted stock are not included in the computation of diluted net loss per share if their effect would be anti-dilutive. The following table provides a reconciliation of the numerators and denominators of the basic and diluted per-share computations:
|  | Year ended September 30, |
|  | 2023 |  |  | 2022 |
Loss per share – basic and diluted |  |  |  |  |  |
Net loss available to common shareholders – basic and diluted |  | $ | (32,365,855 | ) |  | $ | (37,629,803 | )
Weighted average shares outstanding – basic and diluted |  |  | 44,479,865 |  |  |  | 43,148,888 |
Basic and diluted loss per common share |  | $ | (0.73 | ) |  | $ | (0.87 | )
In accordance with the contingently issuable shares guidance of ASC 260, Earnings Per Share, the calculation of diluted net loss per share excludes the following dilutive securities because their inclusion would have been anti-dilutive as of September 30:
|  | 2023 |  |  | 2022 |
Options and warrants |  |  | 15,850,028 |  |  |  | 14,274,836 |
Unvested restricted stock |  |  | 147,250 |  |  |  | 151,250 |
Total |  |  | 15,997,278 |  |  |  | 14,426,086 |

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