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Income Taxes (Tables)
12 Months Ended
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