XML 22 R12.htm IDEA: XBRL DOCUMENT
v3.23.2

Supplemental Balance Sheet Information | 9 Months Ended
--- | ---
Jun. 30, 2023
Supplemental Balance Sheet Information [Abstract] |
Supplemental Balance Sheet Information | NOTE 5 – Supplemental Balance Sheet Information Prepaid and other assets consisted of the following:
|  | As of June 30, 2023 |  |  | As of September 30, 2022 |
Prepaid expenses |  | $ | 211,627 |  |  | $ | 296,649 |
Deferred offering costs |  |  | 67,159 |  |  |  | — |
Total |  | $ | 278,786 |  |  | $ | 296,649 |
As of June 30, 2023, the Company incurred deferred issuance costs in the amount of $67,159 related to a pending financing. See Note 13 – Subsequent Events. Inventory Inventory consisted of the following:
|  | As of June 30, 2023 |  |  | As of September 30, 2022 |
Work-in-process |  | $ | 1,323,508 |  |  | $ | 630,570 |
Finished goods |  |  | 193,019 |  |  |  | 73,968 |
Total |  | $ | 1,516,527 |  |  | $ | 704,538 |
Intangibles Intangible assets rollforward is as follows:
|  | Useful Life |  |  |
Net Intangibles, September 30, 2022 |  | 12-13 years |  | $ | 111,892 |
Less: amortization |  |  |  |  | (16,736 | )
Net Intangibles, June 30, 2023 |  |  |  | $ | 95,156 |
Amortization expense was $5,578 and $16,736 for the three and nine months ended June 30, 2023, respectively, and $5,578 and $16,736 for the three and nine months ended June 30, 2022, respectively. Property and Equipment, Net Property and equipment held for use by category are presented in the following table:
|  | As of June 30, 2023 |  |  | As of September 30, 2022 |
Equipment and furniture |  | $ | 891,356 |  |  | $ | 538,061 |
Software |  |  | — |  |  |  | 1,895 |
Total property and equipment |  |  | 891,356 |  |  |  | 539,956 |
Less accumulated depreciation |  |  | (304,483 | ) |  |  | (186,357 | )
Property and equipment, net |  | $ | 586,873 |  |  | $ | 353,599 |
Depreciation expense was $51,380 and $120,021 for the three months and nine months ended June 30, 2023, respectively, and $25,928 and $68,462 for the three months and nine months ended June 30, 2022, respectively. Software assets were fully depreciated as of September 30, 2022 and were written-off during the third quarter of 2023.

X
- References No definition available. + Details
Name: | us-gaap_DisclosureTextBlockSupplementAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//210/tableOfContent + Details
Name: | us-gaap_SupplementalBalanceSheetDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration