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Segment Reporting | 12 Months Ended
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Sep. 30, 2025
Segment Reporting [Abstract] |
Segment Reporting | NOTE 14 – Segment Reporting Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the CODM in deciding how to allocate resources in assessing performance. The Company has one reportable segment, which is the business of development and commercialization of products related to comprehensive neuromodulation cEEG and sEEG recording, monitoring, ablation, and stimulation solutions (“Neuromodulation Products”). NeuroOne is a medical technology company focused on developing and commercializing Neuromodulation Products. The Company recognizes the Neuromodulation Products as one reporting segment. The accounting policies of the Neuromodulation Products segment are the same as those described in the summary of significant accounting policies. The CODM assesses performance for the Neuromodulation Products segment based on net loss, which is reported on the statement of operations as net loss. The measure of segment assets is reported on the balance sheet as total assets. The Company does not have any intra-entity sales or transfers. The CODM uses cash forecast models in deciding how to invest into the Neuromodulation Products segment. Such cash forecast models are reviewed to assess the entity-wide operating results and performance. Net loss is used to monitor budget versus actual results. Monitoring budgeted versus actual results is used in assessing performance of the segment and in establishing management’s compensation. The statements of operations below are inclusive of the significant expense categories regularly reviewed by the CODM for the years ended September 30, 2025 and 2024:
|  | Years ended September 30, |
|  | 2025 |  |  | 2024 |
Product revenue |  | $ | 9,097,692 |  |  | $ | 3,453,003 |
Cost of product revenue |  |  | 3,956,286 |  |  |  | 2,373,336 |
Product gross profit |  |  | 5,141,406 |  |  |  | 1,079,667 |
Collaborations revenue |  |  | 3,000,000 |  |  |  | — |
Operating expenses: |  |  |  |  |  |  |  |
General and administrative |  |  | 5,848,303 |  |  |  | 6,498,394 |
Sales |  |  | 703.570 |  |  |  | 619,276 |
Marketing |  |  | 832,644 |  |  |  | 784,025 |
Development |  |  | 4,349,834 |  |  |  | 4,483,385 |
Quality assurance |  |  | 633,528 |  |  |  | 581,796 |
Total operating expenses |  |  | 12,367,879 |  |  |  | 12,966,876 |
Loss from operations |  |  | (4,226,473 | ) |  |  | (11,887,209 | )
Fair value change in warrant liability |  |  | 784,670 |  |  |  | (327,092 | )
Financing costs |  |  | (334,063 | ) |  |  | (228,988 | )
Other income, net |  |  | 170,492 |  |  |  | 125,179 |
Loss before income taxes |  |  | (3,605,374 | ) |  |  | (12,318,110 | )
Provision for income taxes |  |  | — |  |  |  | — |
Net loss |  | $ | (3,605,374 | ) |  | $ | (12,318,110 | )

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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