XML 38 R26.htm IDEA: XBRL DOCUMENT
v3.21.2

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2020
INCOME TAXES |
Schedule of income tax provision (benefit) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020
Federal: | ​ | ​ | ​ | ​ | ​ | ​
Current | ​ | $ | — |  | $ | —
Deferred | ​ |  | (1,423,000) |  | ​ | (2,914,000)
​ | ​ |  | (1,423,000) |  | ​ | (2,914,000)
State and local: | ​ |  | ​ |  | ​ | ​
Current | ​ |  | — |  | ​ | —
Deferred | ​ |  | (26,000) |  | ​ | (591,000)
​ | ​ |  | (26,000) |  | ​ | (591,000)
Foreign: | ​ | ​ | ​ | ​ | ​ | ​
Current | ​ | ​ | — | ​ | ​ | —
Deferred | ​ | ​ | 18,000 | ​ | ​ | —
​ | ​ |  | — |  | ​ | —
Change in valuation allowance | ​ |  | 1,431,000 |  | ​ | 3,505,000
​ | ​ |  | ​ |  | ​ | ​
Income tax provision (benefit) | ​ | $ | — |  | $ | —
Schedule of effective income tax rate reconciliation | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |
Statutory federal income tax rate |  | 21.00 | % | 21.00 | %
Statutory state and local income tax rate (1%, as of September 30, 2020 and 2019), net of federal benefit |  | 1.52 | % | 2.26 | %
Stock based compensation |  | (11.54) | % | (1.60) | %
Other permanent differences |  | (0.56) | % | 3.83 | %
Change in deferred tax rate | ​ | (0.41) | % | 1.66 | %
Change in valuation allowance |  | (10.01) | % | (27.15) | %
Effective tax rate |  | 0.00 | % | 0.00 | %
Schedule of components of deferred tax assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30,
​ |  | 2021 |  | 2020
Deferred tax assets (liabilities): |  | ​ |  |  | ​ |
Stock based compensation | ​ | $ | 650,000 | ​ | $ | 2,120,000
Depreciation and amortization | ​ |  | 247,000 | ​ |  | 232,000
Net operating loss carry forward | ​ |  | 20,115,000 | ​ |  | 17,499,000
Impairment of intangibles | ​ | ​ | 187,000 | ​ | ​ | —
Tax credits | ​ |  | 1,566,000 | ​ |  | 1,227,000
Other | ​ |  | 99,000 | ​ |  | 355,000
Less: valuation allowance | ​ |  | (22,864,000) | ​ |  | (21,433,000)
Net deferred tax asset | ​ | $ | — | ​ | $ | —

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

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration