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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2024

INCOME TAXES

Schedule of components of the Company's deferred tax assets

		2024				2023
NOL carryforwards		$	34,673,000			$	30,829,000
Capitalized R&D			14,062,000				15,196,000
Stock-based compensation			11,645,000				11,579,000
Lease liabilities			2,752,000				3,400,000
R&D credit			932,000				1,221,000
Vacation and other			188,000				298,000
Fixed assets and intangibles			347,000				168,000
Total deferred tax assets			64,599,000				62,691,000
Right-of-use assets			(2,095,000	)			(2,713,000	)
Fixed assets and intangibles			-				-
Total deferred tax liabilities			(2,095,000	)			(2,713,000	)
Net deferred tax asset			62,504,000				59,978,000
Valuation allowance			(62,504,000	)			(59,978,000	)
Ending balance		$	-			$	-

Schedule of federal or state current or deferred tax expense or benefit

		2024				2023
Federal rate			21.00	%			21.00	%
State rate change			(11.97	)			(1.58	)
State tax rate, net of federal benefit			2.68				4.05
Other adjustments			(2.32	)			(1.62	)
Permanent differences			0.00				0.00
Change in valuation allowance			(9.39	)			(21.85	)
Effective tax rate			0.00	%			0.00	%

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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