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Income Taxes (Tables)
12 Months Ended
Sep. 30, 2024
Income Taxes [Abstract]  
Schedule of Federal Income Tax Rate to Provision (Benefit) for Income Taxes A reconciliation of income tax computed at the statutory federal income tax rate to the provision (benefit) for income taxes included in the accompanying statements of operations for the years ended September 30 is as follows:
   2024   2023 
Income tax benefit at federal statutory rate   (21.0)%   (21.0)%
State income tax, net of federal benefit   (7.7)   (7.7)
Research credits   (2.4)   (1.7)
Stock-based compensation and other   1.9    0.8 
Valuation allowance   29.2    29.6 
Effective tax rate   
%   
%
Schedule of Deferred Tax Assets and Liabilities Significant components of the Company’s deferred tax assets and liabilities are summarized in the tables below as of September 30:
   2024   2023 
Deferred tax assets:        
Federal and state operating loss carryforwards  $13,789,594   $11,657,158 
Acquired intangibles   30,258    28,352 
Accruals and other   97,803    63,301 
Research and development capitalization   2,650,371    1,780,649 
Research and development credit carryforwards   1,609,718    1,314,487 
Stock-based compensation   986,952    788,790 
Total deferred tax assets   19,164,696    15,632,737 
Deferred tax liabilities:          
Fixed assets and other   (136,659)   (204,829)
Total deferred tax liabilities   (136,659)   (204,829)
Valuation allowance   (19,028,037)   (15,427,908)
Net deferred tax assets  $
   $
 

 

Schedule of Unrecognized Tax Positions A reconciliation of the beginning and ending amounts of unrecognized tax positions for the years ended September 30 is as follows:
   2024   2023 
Unrecognized tax positions, beginning of year  $231,968   $
 
Gross increase, current period tax positions   52,100    231,968 
Unrecognized tax positions, end of year  $284,068   $231,968