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BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2024

BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES

Schedule of revenues disaggregated by business operations and timing of revenue recognition

​

​	​	​	​	​	​	​
​	​	Fiscal Years Ended:
​	​	September 30,
​		2024			2023
Research and development services (over-time)	​	$	311,238	​	$	421,585
Clinical laboratory testing services (point-in-time)	​	​	32,610	​	​	7,612,975
Clinical laboratory services (over-time)	​	​	1,285,320	​	​	3,540,456
Product and authentication services (point-in-time):	​	​	​	​		​
Supply chain	​	​	1,208,696	​		827,603
Large Scale DNA Production	​	​	584,115	​	​	653,015
Asset marking	​	​	9,441	​		311,809
Total	​	$	3,431,420	​	$	13,367,443

Schedule of opening and closing contract balances

​

​	​	​	​	​	​	​	​	​	​	​	​
​		​		October 1,			September 30,			$
​		Balance sheet classification		2023			2024			change
Contract liabilities		Deferred revenue	​	$	270,435	​	$	252,785	​	$	17,650

​

​	​	​	​	​	​	​	​	​	​	​	​
​		​		October 1,			September 30,			$
​		Balance sheet classification		2022			2023			change
Contract liabilities	​	Deferred revenue	​	$	563,557	​	$	270,435	​	$	293,122

​

​	​	​	​	​	​	​	​	​	​	​	​
​		​		October 1,			September 30,			$
​	​	Balance sheet classification	​	2023		​	2024		​	change
Contract receivable		Accounts receivable	​	$	255,502	​	$	362,013	​	$	106,511

​

​	​	​	​	​	​	​	​	​	​	​	​
​		​		October 1,			September 30,			$
​	​	Balance sheet classification	​	2022		​	2023		​	change
Contract receivable		Accounts receivable	​	$	3,067,544	​	$	255,502	​	$	(2,812,042)

Schedule of reconciliation of cash, cash equivalents and restricted cash to amounts shown in statement of cash flows

​

​	​	​	​	​	​	​
​		September 30,			September 30,
​	​	2024		​	2023
Cash and cash equivalents	​	$	6,431,095	​	$	7,151,800
Restricted cash	​		750,000	​		750,000
Total cash, cash equivalents and restricted cash	​	$	7,181,095	​	$	7,901,800

Schedule of property, plant and equipment

​

​	​	​	​	​	​	​
​	​	September 30,
​		2024			2023
Lab equipment	​	$	4,480,947	​	$	4,069,175
Vehicles	​	​	56,471	​	​	56,471
Leasehold improvements	​	​	124,825	​		124,825
Total	​	​	4,662,243	​		4,250,471
Accumulated depreciation	​	​	4,109,010	​		3,412,201
Property and equipment, net	​	$	553,233	​	$	838,270

Schedule of anti-dilutive securities not included computation of net loss per share

​

​	​	​	​	​
​		2024		2023
Warrants	​	19,748,143	​	261,029
Restricted Stock Units	​	—	​	14,132
Options	​	108,635		110,537
​	​	19,856,778		385,698

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Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

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