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Note 13 - Income Taxes | 6 Months Ended
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Mar. 31, 2026
Notes to Financial Statements |
Income Tax Disclosure [Text Block] | Note 13 – Income Taxes The Company accounts for income taxes using the liability method, which requires the recognition of deferred tax assets or liabilities for the tax-effected temporary differences between the financial reporting and tax bases of its assets and liabilities, and for net operating loss (NOL) and tax credit carryforwards. A reconciliation of income tax expense, which is zero as a result of the Company’s full valuation allowance for deferred tax assets, and the amount computed by applying the U.S. statutory rate of 21% to loss from continuing operations is as follows:
|  | Three Months Ended |  |  | Six Months Ended |
|  | March 31, |  |  | March 31, |
|  | 2026 |  |  | 2025 |  |  | 2026 |  |  | 2025 |
Income tax benefit at U.S. federal statutory rates |  | $ | (649,435 | ) |  | $ | (1,649,002 | ) |  | $ | (1,769,276 | ) |  | $ | (2,029,082 | )
State income tax benefit, net of federal benefit |  |  | (102,054 | ) |  |  | (127,680 | ) |  |  | (278,029 | ) |  |  | (157,109 | )
Non-deductible expenses |  |  | 18,946 |  |  |  | 19,874 |  |  |  | 20,596 |  |  |  | 20,613 |
U.S. research and development tax credit |  |  | (137,696 | ) |  |  | (197,911 | ) |  |  | (254,453 | ) |  |  | (428,708 | )
Other |  |  | 5,255 |  |  |  | — |  |  |  | 13,407 |  |  |  | — |
Change in valuation allowance |  |  | 864,984 |  |  |  | 1,954,719 |  |  |  | 2,267,755 |  |  |  | 2,594,286 |
Income tax expense |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |

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