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INCOME TAXES - Components of deferred tax assets (Details) - USD ($) | Sep. 30, 2023 | Sep. 30, 2022
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Deferred tax assets (liabilities): |  |
Stock based compensation | $ 993,000 | $ 847,000
Depreciation and amortization | 440,000 | 113,000
Net operating loss carry forward | 25,250,000 | 22,872,000
Impairment of intangibles | 227,000 | 205,000
Capitalized research and development | 726,000 | 0
Lease liability | 342,000 | 0
Tax credits | 3,060,000 | 2,055,000
Other | 324,000 | 397,000
Deferred tax assets | 31,362,000 | 26,489,000
Intellectual property | (684,000) | 0
ROU asset | (342,000) | 0
Deferred tax liabilities | (1,026,000) | 0
Less: valuation allowance | (31,020,000) | (26,489,000)
Net deferred tax liability | $ (684,000) | $ 0

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