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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2022
INCOME TAXES. |
Schedule of total provision (benefit) for income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | September 30,
​ |  | 2022 | ​ | 2021
Current | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | $ | — | ​ | $ | —
State | ​ | ​ | 1,600 | ​ | ​ | 800
​ | ​ | ​ | ​ | ​ | ​ | ​
Total Current | ​ | $ | 1,600 | ​ | $ | 800
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | $ | (280,552) | ​ | $ | —
State | ​ | ​ | — | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Total Deferred | ​ | ​ | (280,552) | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Total provision (benefit) for income taxes | ​ | $ | (278,952) | ​ | $ | 800
Summary of income tax NOL carryforwards | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | September 30,
​ |  | 2022 | ​ | 2021
Federal | ​ | ​ | ​ | ​ | ​ | ​
2034-2037 | ​ | $ | 29,838,716 | ​ | $ | 29,838,716
Indefinite | ​ | ​ | 311,525,886 | ​ | ​ | 162,818,819
​ | ​ | ​ | ​ | ​ | ​ | ​
Total Federal | ​ | $ | 341,364,602 | ​ | $ | 192,657,535
​ | ​ | ​ | ​ | ​ | ​ | ​
California | ​ |  | ​ | ​ |  |
2034-2040 | ​ | ​ | 318,862,714 | ​ | ​ | 191,722,566
​ | ​ | ​ | ​ | ​ | ​ | ​
Total California | ​ | $ | 318,862,714 | ​ | $ | 191,722,566
​ | ​ | ​ | ​ | ​ | ​ | ​
Summary of reconciliation of our effective tax rate to statutory federal tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | September 30, | ​ | September 30, | ​ | September 30, | ​
​ |  | 2022 |  | 2022 - % |  | 2021 |  | 2021 - % | ​
Income tax benefit at statutory rate | ​ | $ | (155,466,389) | ​ | 21.00 | % | $ | (9,247,200) |  | 21.00 | %
State income taxes | ​ |  | 1,600 | ​ | — | % |  | 800 |  | — | %
Permanent Differences | ​ |  | 995,227 | ​ | (0.13) | % |  | 158,166 |  | (0.36) | %
Valuation Allowance | ​ |  | 154,180,328 | ​ | (20.83) | % |  | 9,091,163 |  | (20.65) | %
Other | ​ |  | 10,282 | ​ | — | % |  | (2,129) |  | — | %
Total (benefit) provision for income taxes | ​ | $ | (278,952) | ​ | 0.04 | % | $ | 800 |  | — | %
Summary of significant component of net deferred tax assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
Deferred tax assets: |  | ​ | ​ | ​ | ​ |
Stock Compensation |  | ​ | 8,442 | ​ | ​ | —
Net Operating loss carryforwards | ​ | ​ | 78,791,906 | ​ | ​ | 38,676,405
Charitable Contributions |  | ​ | 1,219 | ​ | ​ | 894
Accrued Expenses |  | ​ | 86,926 | ​ | ​ | 315,555
Impairment Other | ​ | ​ | — | ​ | ​ | —
Other Assets | ​ | ​ | 426,099 | ​ | ​ | 364,419
Intangibles |  | ​ | 48,382,778 | ​ | ​ | —
163(j) Limitation |  | ​ | 14,522,536 | ​ | ​ | 14,491,332
Mark-to-Market Warrants |  | ​ | 121,545,414 | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Total gross deferred tax assets |  | ​ | 263,765,320 | ​ | ​ | 53,848,604
​ | ​ | ​ | ​ | ​ | ​ | ​
R&D Tax Credits | ​ | ​ | 578,842 | ​ | ​ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Less valuation allowance |  | ​ | (258,903,457) | ​ | ​ | (53,416,875)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total net deferred tax assets |  | ​ | 5,440,705 | ​ | ​ | 431,729
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: |  | ​ | ​ | ​ | ​ |
​ | ​ | ​ | ​ | ​ | ​ | ​
Intangibles |  | ​ | - | ​ | ​ | (146,639)
Fixed Assets |  | ​ | (969,201) | ​ | ​ | (284,922)
IP | ​ | ​ | (12,243,969) | ​ | ​ | —
Patents | ​ | ​ | (6,802,149) | ​ | ​ | —
Trademarks | ​ | ​ | (225,760) | ​ | ​ | —
Non-competes | ​ | ​ | (156,649) | ​ | ​ | —
Other |  | ​ | (336) | ​ | ​ | (168)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax liabilities |  | ​ | (20,398,064) | ​ | ​ | (431,729)
​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax assets | ​ | $ | (14,957,359) | ​ | $ | —

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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