XML 37 R24.htm IDEA: XBRL DOCUMENT
v3.23.4

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2023
Income Taxes [Abstract] |
Schedule of Income Tax Expense (Benefit) Differs from the Amount of Income Tax | The income tax expense (benefit) differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income for the years ended September 30, 2023 and 2022 due to the following:
|  | 2023 |  |  | 2022 |
Computed “expected” tax benefit |  |  | (21.0 | )% |  |  | (21.0 | )%
Increase (decrease) in income taxes resulting from: |  |  |  |  |  |  |  |
State taxes, net of federal benefit |  |  | (6.3 | ) |  |  | (6.3 | )
Permanent differences |  |  | 3.7 |  |  |  | 1.8 |
Increase in the valuation reserve |  |  | 25.4 |  |  |  | 27.2 |
|  |  | 1.8 | % |  |  | 1.7 | %
Schedule of Deferred Income Taxes Reflect the Net Tax Effects of Temporary Differences | Significant components of the Company’s deferred tax assets and liabilities are as follows:
|  | September 30, 2023 |  |  | September 30, 2022 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforward |  | $ | 34,980,000 |  |  | $ | 34,673,000 |
Stock-based compensation |  |  | 2,191,000 |  |  |  | 1,569,000 |
Capitalized research and development |  |  | 3,644,000 |  |  |  |  |
Other |  |  | 4,100,000 |  |  |  | 3,689,000 |
Valuation allowance on deferred tax assets |  |  | (44,915,000 | ) |  |  | (39,931,000 | )
Total deferred tax assets |  |  | — |  |  |  | — |
Deferred tax liabilities: |  |  |  |  |  |  |  |
In-process research and development |  |  | (6,137,800 | ) |  |  | (5,561,800 | )
Total deferred tax liability |  |  | (6,137,800 | ) |  |  | (5,561,800 | )
Net deferred tax liability |  | $ | (6,137,800 | ) |  | $ | (5,561,800 | )

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxesPaidNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration