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BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES (Tables)

9 Months Ended

Jun. 30, 2024

BASIS OF PRESENTATION AND SUMMARY OF ACCOUNTING POLICIES

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

​

​	​	​	​	​	​	​
​	​	Three Month Period Ended:
​	​	June 30,		​	June 30,
​		2024			2023
Research and development services (over-time)	​	$	59,900	​	$	135,622
Clinical laboratory testing services (point-in-time)	​	​	13,150	​	​	1,521,315
Clinical laboratory testing services (over-time)	​	​	311,580	​	​	653,382
Product and authentication services (point-in-time):	​		​	​		​
Supply chain	​		194,031	​		242,826
Large Scale DNA Production	​	​	218,858	​	​	271,884
Asset marking	​		—	​		92,312
Total	​	$	797,519	​	$	2,917,341

​

​	​	​	​	​	​	​
​	​	Nine Month Period Ended:
​	​	June 30,		​	June 30,
​		2024			2023
Research and development services (over-time)	​	$	202,634	​	$	349,587
Clinical laboratory testing services (point-in-time)	​	​	31,710	​	​	7,596,748
Clinical laboratory testing services (over-time)	​	​	960,740	​	​	3,033,346
Product and authentication services (point-in-time):	​	​	​	​	​	​
Supply chain	​		936,777	​		682,799
Large Scale DNA Production	​		477,010	​		653,015
Asset marking	​	​	9,442	​	​	272,212
Total	​	$	2,618,313	​	$	12,587,707

Schedule of opening and closing contract balances

​

​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	October 1,		​	June 30,		​	$
​		Balance sheet classification		2023			2024			change
Contract liabilities		Deferred revenue	​	$	270,435	​	$	245,285	​	$	25,150

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

​

​	​	​	​	​	​	​
​		June 30,			September 30,
​	​	2024		​	2023
Cash and cash equivalents	​	$	10,442,131	​	$	7,151,800
Restricted cash	​		750,000	​		750,000
Total cash, cash equivalents and restricted cash	​	$	11,192,131	​	$	7,901,800

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

Securities that could potentially dilute basic net income (loss) per share in the future that were not included in the computation of diluted net income (loss) per share because to do so would have been anti-dilutive for the three and nine-month periods ended June 30, 2024 and 2023 are as follows:

​

​	​	​	​	​
​		2024		2023
Warrants	​	19,748,143	​	364,779
Restricted Stock Units	​	—	​	14,132
Stock options	​	108,987	​	109,949
Total	​	19,857,130	​	488,860

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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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-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

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