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Stock-Based Compensation (Tables)

3 Months Ended

Dec. 31, 2024

Stock-Based Compensation [Abstract]

Schedule of Stock-Based Compensation Expense

During the three months ended December 31, 2024 and 2023, stock-based compensation expense was included in selling, general and administrative and research and development costs as follows in the accompanying condensed statements of operations.

		2024				2023
Selling, general and administrative		$	269,629			$	243,198
Research and development			69,595				65,440
Total stock-based compensation expense		$	339,224			$	308,638

Schedule of Weighted-Average Assumptions

The weighted-average assumptions used in the Black-Scholes option-pricing model are as follows for the stock options granted during the three months ended December 31, 2023:

		2023
Expected stock price volatility			112.0	%
Expected life of options (years)			6.1
Expected dividend yield			0	%
Risk free interest rate			4.7	%

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- References

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- Definition

Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

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-Topic 718
-SubTopic 10
-Subparagraph (f)(2)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

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