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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of reconciliation of income tax computed at the statutory federal income tax rate

		2022				2021
Income tax benefit at federal statutory rate			(21.0	)%			(21.0	)%
State income tax, net of federal benefit			(7.7	)			(7.7	)
Research credits			(3.0	)			(3.7	)
Stock-based compensation and other			0.7				1.0
Valuation allowance			31.0				31.4
Effective tax rate			—	%			—	%

Schedule of deferred tax assets and liabilities

		2022				2021
Deferred tax assets:
Federal and state operating loss carryforwards		$	10,164,679			$	7,575,069
Acquired intangibles			26,447				24,541
Accruals and other			70,399				8,370
Research and development credit carryforwards			1,107,559				812,781
Stock-based compensation			688,998				451,757
Total deferred tax assets			12,058,082				8,872,518
Deferred tax liabilities:
Fixed assets and other			(140,538	)			(64,189	)
Total deferred tax liabilities			(140,538	)			(64,189	)
Valuation allowance			(11,917,544	)			(8,808,329	)
Net deferred tax assets		$	—			$	—

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- References

No definition available.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

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