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Income Taxes (Tables)
12 Months Ended
Sep. 30, 2025
Income Taxes [Abstract]  
Schedule of U.S. Federal Income Tax Rate to Pretax Income

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, 2025 and 2024 due to the following:

 

   2025   2024 
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   4.0    5.5 
Increase in the valuation reserve   

26.0

    23.3 
    2.7%   1.5%
Schedule of Company’s Deferred Tax Assets and Liabilities Significant components of our deferred tax assets and liabilities are as follows:
   September 30,
2025
   September 30,
2024
 
Deferred tax assets:        
Net operating loss carryforward  $48,987,000   $39,888,000 
Stock-based compensation   4,269,000    3,310,000 
Capitalized research and development   6,695,000    5,762,000 
Other   6,420,000    4,933,000 
Valuation allowance on deferred tax assets   (66,147,000)   (53,826,000)
Total deferred tax assets   224,000    67,000 
Deferred tax liabilities:          
ROU Asset   (224,000)   (67,000)
In-process research and development   (7,770,760)   (6,713,800)
Total deferred tax liability   (7,994,760)   (6,780,800)
Net deferred tax liability  $(7,770,760)  $(6,713,800)