Income Taxes - Schedule of Deferred Income Taxes Reflect the Net Tax Effects of Temporary Differences (Details) - USD ($) |
12 Months Ended | |
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Sep. 30, 2024 |
Sep. 30, 2023 |
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Deferred tax assets: | ||
Net operating loss carryforward | $ 7,530,000 | $ 4,646,000 |
Capitalized research and development expense | 2,080,000 | 1,073,000 |
Stock-based compensation | 1,091,000 | 239,000 |
Research tax credit | 1,035,000 | 850,000 |
Valuation allowance on deferred tax assets | (11,736,000) | (6,808,000) |
Deferred tax liabilities: | ||
In-process research and development | (1,728,000) | (1,152,000) |
Total deferred tax liability | (1,728,000) | (1,152,000) |
Net deferred tax liability | $ (1,728,000) | $ (1,152,000) |
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- References No definition available.
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- Definition Amount of deferred tax liability attributable to taxable temporary differences. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from in-process research and development cost acquired in business combination or from joint venture formation or both. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible research tax credit carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition Amount of deferred tax liability attributable to taxable temporary differences from research and development costs. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of expense for employee benefit and equity-based compensation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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