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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2025
Income Taxes [Abstract] |
Schedule of Federal Income Tax Rate to Provision (Benefit) for Income Taxes | The effective tax rate for the Company for the years ended September 30, 2025 and 2024 was zero percent. 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:
|  | 2025 |  |  | 2024 |
Income tax benefit at federal statutory rate |  |  | (21.0 | )% |  |  | (21.0 | )%
State income tax, net of federal benefit |  |  | (7.7 | ) |  |  | (7.7 | )
Research credits |  |  | (7.8 | ) |  |  | (2.4 | )
Stock-based compensation and other |  |  | (3.6 | ) |  |  | 1.9 |
Valuation allowance |  |  | 40.1 |  |  |  | 29.2 |
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:
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |
Federal and state operating loss carryforwards |  | $ | 14,159,229 |  |  | $ | 13,789,594 |
Acquired intangibles |  |  | 32,164 |  |  |  | 30,258 |
Accruals and other |  |  | 84,211 |  |  |  | 97,803 |
Research and development capitalization |  |  | 3,236,926 |  |  |  | 2,650,371 |
Research and development credit carryforwards |  |  | 1,889,174 |  |  |  | 1,609,718 |
Stock-based compensation |  |  | 1,165,693 |  |  |  | 986,952 |
Total deferred tax assets |  |  | 20,567,397 |  |  |  | 19,164,696 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Fixed assets and other |  |  | (92,060 | ) |  |  | (136,659 | )
Total deferred tax liabilities |  |  | (92,060 | ) |  |  | (136,659 | )
Valuation allowance |  |  | (20,475,337 | ) |  |  | (19,028,037 | )
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:
|  | 2025 |  |  | 2024 |
Unrecognized tax positions, beginning of year |  | $ | 284,068 |  |  | $ | 231,968 |
Gross increase, current year tax positions |  |  | 49,314 |  |  |  | 52,100 |
Unrecognized tax positions, end of year |  | $ | 333,382 |  |  | $ | 284,068 |

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