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INCOME TAXES - Components of deferred tax assets (Details) - USD ($) | Sep. 30, 2024 | Sep. 30, 2023
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Deferred tax assets (liabilities): |  |
Stock based compensation | $ 1,309,000 | $ 993,000
Depreciation and amortization | 333,000 | 440,000
Net operating loss carry forward | 18,463,000 | 25,250,000
Impairment of intangibles | 222,000 | 227,000
Capitalized research and development | 1,386,000 | 726,000
Lease liability | 200,000 | 342,000
Tax credits | 2,885,000 | 3,060,000
Other | 141,000 | 324,000
Deferred tax assets | 24,939,000 | 31,362,000
Intellectual property | (684,000) | (684,000)
ROU asset | (200,000) | (342,000)
Deferred tax liabilities | (884,000) | (1,026,000)
Less: valuation allowance | (24,739,000) | (31,020,000)
Net deferred tax liability | $ (684,000) | $ (684,000)

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