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INCOME TAXES (Details) - USD ($) | Sep. 30, 2023 | Sep. 30, 2022
--- | --- | ---
INCOME TAXES |  |
NOL carryforwards | $ 30,829,000 | $ 25,346,000
Capitalized R&D | 15,196,000 | 15,042,000
Stock-based compensation | 11,579,000 | 10,442,000
Lease liabilities | 3,400,000 | 3,872,000
R&D credit | 1,221,000 | 1,221,000
Vacation and other | 298,000 | 307,000
Fixed assets and intangibles | 168,000 | 0
Total deferred tax assets | 62,691,000 | 56,230,000
Right of use assets | (2,713,000) | (3,244,000)
Fixed assets and intangibles | 0 | (44,000)
Total deferred tax liability | (2,713,000) | (3,288,000)
Net deferred tax asset | 59,978,000 | 52,942,000
Valuation allowance | (59,978,000) | (52,942,000)
Ending Balance | $ 0 | $ 0

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