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EQUITY-BASED COMPENSATION (Tables)

12 Months Ended

Sep. 30, 2024

EQUITY-BASED COMPENSATION

Schedule of expenses for options issued or vested and restricted stock awarded

		Year Ended September 30,
		2024				2023
Employees		$	4,270,180			$	6,286,231
Non-employees		$	680,768			$	655,740

Schedule of assumptions used for fair value of each option granted

		2024				2023
Expected stock price volatility		100.89 – 101.66%				99.18 – 100.18%
Risk-free interest rate		3.77 – 4.58%				3.41 – 4.25%
Expected life of options		9.61 – 9.64 years				9.63 – 9.66 years
Expected dividend yield			-				-

Schedule of non-qualified and incentive stock option plans

		Outstanding																Exercisable
		Number of Shares				Weighted Average Exercise Price				Weighted Average Remaining Contractual Term (Years)				Aggregate Intrinsic Value				Number of Shares				Weighted Average Exercise Price				Weighted Average Remaining Contractual Term (Years)				Aggregate Intrinsic Value
Outstanding at September 30, 2022			12,964,014			$	9.06				7.35			$	1,866,240				7,067,617			$	6.21				6.21			$	1,866,105
Vested																			952,256			$	8.41
Granted (a)			2,065,500			$	1.37
Exercised			-																-
Forfeited			(213,165	)		$	9.19
Expired			(58,791	)		$	61.05												(58,791	)		$	61.05
Outstanding at September 30, 2023			14,757,558			$	7.78				6.81			$	0				7,961,082			$	6.07				5.60			$	0
Vested																			1,501,583			$	4.24
Granted (b)			1,969,000			$	1.50
Exercised			-				-												-				-
Forfeited			(406,333	)		$	10.01												-				-
Expired			(62,145	)		$	27.35												(62,145	)		$	27.35
Outstanding at September 30, 2024			16,258,080			$	6.88				6.25			$	0				9,400,520			$	5.64				5.19			$	0

Schedule of restricted common stock issued from the incentive stock bonus plan

		Number of Shares				Weighted Average Grant Date Fair Value
Unvested at September 30, 2022			151,250			$	13.75
Forfeited			(4,000	)
Vested			-
Unvested at September 30, 2023			147,250			$	13.75
Forfeited			-
Vested			-
Unvested at September 30, 2024			147,250			$	13.75

Schedule of non vested options

		Number of Options				Weighted Average Grant Date Fair Value
Unvested at September 30, 2022			5,896,397			$	3.63
Vested			(952,256	)		$	7.30
Granted			2,065,500			$	1.22
Forfeited			(213,165	)		$	8.02
Unvested at September 30, 2023			6,796,476			$	2.25
Vested			(1,501,583	)		$	3.73
Granted			1,969,000			$	1.36
Forfeited			(406,333	)		$	1.94
Unvested at September 30, 2024			6,857,560			$	1.69

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Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

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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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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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Tabular disclosure of the change in restricted stock units (RSUs).

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