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Summary of Significant Accounting Policies (Tables)

3 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Schedule of fair value of financial instruments measured on a recurring basis

As of December 31, 2020

Description

Total

Level 1

Level 2

Level 3

Liabilities:

Convertible Notes

$

—

$

—

$

—

$

—

Total liabilities at fair value

$

—

$

—

$

—

$

—

		As of September 30, 2020
Description		Total				Level 1				Level 2				Level 3
Liabilities:
Convertible Notes		$	1,007,206			$	—			$	—			$	1,007,206
Total liabilities at fair value		$	1,007,206			$	—			$	—			$	1,007,206

Schedule of convertible notes at fair value on a recurring basis using unobservable level 3 inputs

		2020
Convertible notes
Balance as of beginning of period – September 30, 2020		$	1,007,206
Change in fair value including accrued interest			(1,974	)
Conversion of convertible promissory notes to common stock			(1,005,232	)
Balance as of end of period – December 31, 2020		$	—

		2019
Convertible notes
Balance as of beginning of period – September 30, 2019		$	—
Fair value attributed to convertible promissory notes upon issuance			5,066,740
Fair value attributed to note extinguishment			125,574
Balance as of end of period –December 31, 2019		$	5,192,314

Schedule of computation of diluted net loss per share

		2020				2019
Warrants			10,170,588				8,389,987
Stock options			1,603,485				1,595,818
Restricted stock units			54,952				14,006
Convertible notes			—				1,336,472

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Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
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Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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-Publisher FASB
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-Topic 820
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Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

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