INCOME TAXES - Provision for income taxes differ from amount of income tax determined (Details) |
12 Months Ended | |
|---|---|---|
Sep. 30, 2025 |
Sep. 30, 2024 |
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| INCOME TAXES | ||
| Statutory federal income tax rate | 21.00% | 21.00% |
| Statutory state and local income tax rate (1%, as of September 30, 2025 and 2024), net of federal benefit | 2.77% | 10.19% |
| Stock based compensation | (3.98%) | 2.04% |
| Permanent differences related to warrants | 0.42% | 20.33% |
| Other permanent differences | 0.19% | (2.49%) |
| Federal R&D Credit | 1.03% | (2.43%) |
| Adjustment for prior year's NOLs | (1.04%) | (137.65%) |
| Change in deferred tax rate | (1.18%) | (0.81%) |
| Change in valuation allowance | (14.91%) | 89.82% |
| Effective tax rate | 4.30% | 0.00% |
| Federal benefit | 1.00% | 1.00% |
| X | ||||||||||
- Definition Percentage 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 changes in the deferred tax rates. No definition available.
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- Definition Represents percentage effective income tax rate reconciliation federal benefit. No definition available.
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- Definition Percentage of permanent differences related to warrants. No definition available.
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- Definition Percentage of difference between reported net operating losses and expected net operating losses computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit). No definition available.
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- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Percentage 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 changes in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Percentage of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for share-based payment arrangement. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Percentage of reported income tax benefit (expense) from difference to income tax expense (benefit) computed by applying statutory federal (national) income tax rate to pretax income (loss) from continuing operation, attributable to other reconciling items. Excludes state and local income tax expense (benefit), federal tax expense (benefit), statutory income tax expense (benefit) outside of country of domicile, tax credit, nondeductible expense, deduction, income tax settlement, income tax contingency, and cross-border tax law. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Percentage 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 applicable to state and local income tax expense (benefit), net of federal tax expense (benefit). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Percentage 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 research tax credit. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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