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SHARE- BASED COMPENSATION | 12 Months Ended
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Sep. 30, 2022
SHARE- BASED COMPENSATION |
SHARE- BASED COMPENSATION | ​ NOTE 10 –SHARE- BASED COMPENSATION The Company has a share incentive plan as part of its annual discretionary share-based compensation programs. The plan includes consultants and employees, including directors and officers. Subject to the approval of the Company’s Board of Directors or its Compensation Committee, and following the adoption of an equity incentive plan, employees are issued a specified number of shares of the Company’s Common Stock, are notified of the Company’s share incentive plan during their onboarding process, and the employee’s offer letter describes the shares earned by the employee under the plan. Employees are vested in 100% of the shares after 12 months of continuous service. Additional shares may be issued to employees over the next two years on their anniversary date. Any disruption or separation of service results in the forfeiture of common shares. Employee share issuances are accounted for as part of Salaries expenses. The total expense recognized for share awards represents the grant date fair value of such awards, which is generally recognized as a charge to income ratably over the vesting period. Shares granted in consulting agreements, or in exchange for services provided, are specified within the individual contracts, are negotiated and approved by our Chief Executive Officer. Shares are earned over the contract or service period. Shares are accounted for as professional fees within G&A expenses. The expense recognized for share awards represents the grant date fair value of such awards, which is generally recognized as a charge to income ratably over the vesting service period. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the fiscal year ended
​ | ​ | September 30,
Composition of Stock-Based Compensation Expense | ​ | ​ | 2022 |  | ​ | 2021
Directors, Officers and Employees share-based compensation | ​ | ​ | 19,471,496 | ​ | ​ | 2,505,091
Shares issued to consultants for services | ​ |  | 24,268,196 | ​ |  | 2,460,529
Total Share-Based compensation expense | ​ | $ | 43,739,692 | ​ | $ | 4,965,620
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