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INCOME TAXES - Summary of Significant Component of Net Deferred Tax Assets (Details) - USD ($)
Sep. 30, 2021
Sep. 30, 2020
Deferred tax assets:    
Net Operating loss carryforwards $ 38,676,405 $ 31,413,378
Charitable Contributions 894 1,176
Accrued Expenses 315,555 104,164
Impairment Other   83,845
Other Assets 364,419 261,842
163(j) Limitation 14,491,332 4,178,291
Total gross deferred tax assets 53,848,604 36,042,696
Less valuation allowance (53,416,875) (35,747,087)
Total net deferred tax assets 431,729 295,609
Deferred tax liabilities:    
Intangibles (146,639) (157,641)
Fixed Assets (284,922) (137,632)
Other (168) (336)
Total deferred tax liabilities (431,729) $ (295,609)
Net deferred tax assets $ 0