Loop Media (LPTV) S-1/A 21 Jul 22 IPO registration (amended) Financial data

Cover

Cover	6 Months Ended
	Mar. 31, 2022
Cover [Abstract]
Document Type	S-1/A
Entity Registrant Name	LOOP MEDIA, INC.
Entity Central Index Key	0001643988
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Current assets
Cash	$ 4,162,548	$ 1,971,923
Accounts receivable, net	1,571,226	780,939
Inventory	223,048	39,075
Prepaid expenses and other current assets	1,645,037	80,721
Prepaid income tax	17,806	119,933
License content assets - current	850,263	454,000
Note receivable - current		10,215
Total current assets	8,469,928	3,456,805
Non-current assets
Deposits	34,289	19,831
License content assets - non current	365,360	246,280
Equipment, net	38,936	30,079
Operating lease right-of-use assets	237,094	381,935
Intangible assets, net	702,778	963,111
Note receivable		97,975
Goodwill	1,970,321	583,086
Total non-current assets	3,348,778	2,322,295
Total non-current assets	3,348,778
Total assets	11,818,706	5,779,100
Current liabilities
Accounts payable and accrued liabilities	2,215,905	1,002,706
Payable on acquisition	250,125	250,125
License content liabilities - current	985,000	454,000
Note payable - current	25,714	121,410
Deferred Income	191,331	101,613
Convertible debt related party - current, net	530,226
Convertible debt - current, net		415,704
Lease liability - current	167,101	146,153
Total current liabilities	4,365,403	2,491,711
Non-current liabilities
Convertible debt - related party, less current portion, net	1,619,398	1,239,677
Convertible debt, less current portion, net	1,243,115	177,799
Note payable - non-current	460,924	452,090
Derivative liability	1,058,633
License content liabilities - non current	0	227,000
Lease liability	75,530	242,245
Total non-current liabilities	4,457,600	2,338,811
Total liabilities	8,823,003	4,830,522
Commitments and contingencies (Note 13)
Stockholders' equity (deficit).
Preferred stock	20
Common Stock, $0.0001 par value, 316,666,667 shares authorized, 133,470,018 and 114,320,910 shares issued and outstanding as of September 30, 2021 and September 30, 2020, respectively	13,345	11,432
Common stock subscribed and not yet issued		135,144
Additional paid in capital	69,824,754	36,669,899
Accumulated deficit	(66,842,416)	(35,867,920)
Total stockholders' equity (deficit)	2,995,703	948,578
Total liabilities and stockholders' equity (deficit)	11,818,706	5,779,100
Series B Convertible Preferred Stock [Member]
Stockholders' equity (deficit).
Preferred stock	$ 20	20
Series A Convertible Preferred Stock [Member]
Stockholders' equity (deficit).
Preferred stock		$ 3

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, authorized	16,666,667	16,666,667
Preferred stock, issued		200,000
Preferred stock, outstanding	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized	316,666,667	316,666,667
Common stock, issued	153,507,277	133,470,019	121,193,056	114,320,910
Common stock, outstanding	153,507,155	133,470,019	121,193,056	114,320,910
Series B Convertible Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001		$ 0.0001
Preferred stock, authorized	3,333,334	3,333,334		3,333,334
Preferred stock, issued	0	200,000	200,000	200,000
Preferred stock, outstanding	0	200,000	200,000	200,000
Liquidation preference	$ 1.50	$ 1.50		$ 1.50
Series A Convertible Preferred Stock [Member]
Preferred stock, par value (in dollars per share)		$ 0.0001		$ 0.0001
Preferred stock, authorized	3,333,334	3,333,334		3,333,334
Preferred stock, issued	0	0	30,667	30,667
Preferred stock, outstanding	0	0	30,667	30,667
Liquidation preference		$ 0.15		$ 0.15

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Revenue	$ 7,875,873	$ 1,499,211	$ 5,069,149	$ 2,966,454
Cost of revenue	4,960,194	1,186,620	4,165,066	1,086,053
Gross profit	2,915,679	312,591	904,084	1,880,401
Operating expenses
Selling, general and administrative	11,801,511	10,942,582	20,333,216	7,466,047
Impairment of goodwill and intangibles		2,390,799	11,206,523	6,350,000
Total operating expenses	11,801,511	13,333,381	31,539,739	13,816,047
Loss from operations	(8,885,832)	(13,020,790)	(30,635,655)	(11,935,646)
Other income (expense)
Interest income	200	8,653	10,123	4,688
Interest expense	(998,506)	(811,823)	(1,690,552)	(1,002,799)
Change in fair value of derivative			159,017
Income from equity investments		1,551
Gain/(loss) on extinguishment of debt, net	490,051	13,900	564,481	(105,266)
Gain on settlement of obligation		13,900	13,900	192,557
Loss on settlement of obligation		(15,000)	(15,000)	(473,822)
Inducement expense				(3,793,406)
Other income			4,279	10,000
Total other income (expense)	(361,942)	(802,719)	953,752	5,168,048
Income tax (expense) / benefit	(1,051)	(99,830)	614,912	(1,600)
Net loss	$ (9,248,825)	$ (13,923,339)	(30,974,496)	(17,105,294)
Deemed dividend				(3,800,000)
Net loss attributable to common stockholders			$ 30,974,496	$ 20,905,294
Basic net loss per common share	$ (0.07)	$ (0.12)	$ (0.25)	$ (0.20)
Diluted net loss per common share	$ (0.07)	$ (0.12)
Weighted average number of common shares outstanding, Basic (in shares)	135,015,827	118,459,023	122,422,335	105,929,876
Weighted average number of common shares outstanding, Diluted (in shares)	135,015,827	118,459,023	122,422,335	105,929,876

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY	Preferred Stock Series B Convertible Preferred Stock [Member] USD ($) shares	Preferred Stock Series A Convertible Preferred Stock [Member] USD ($) shares	Common Stock Common Class A [Member] USD ($) shares	Common Stock Common Class B [Member] USD ($) shares	Common Stock USD ($) shares	Common stock subscriptions USD ($)	Additional Paid in Capital. USD ($)	Accumulated Deficit USD ($)	Series A Convertible Preferred Stock [Member] shares	USD ($) shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity Note, Stock Split, Conversion Ratio										0.6667
Balance at beginning at Sep. 30, 2019			$ 5,121	$ 1,452		$ 122,976	$ 18,761,059	$ (18,762,623)		$ 127,981
Balance at beginning (in shares) at Sep. 30, 2019 | shares			51,205,805	14,504,703
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for cash			$ 439				3,516,061			$ 3,516,500
Shares issued for cash (in shares) | shares			4,393,333							4,393,333
Shares to be issued						47,168				$ 47,168
Issuance of common stock subscribed			$ 9			(35,000)	34,991
Issuance of common stock subscribed (in shares) | shares			93,333
Shares issued for consulting fees			$ 400				1,499,600			$ 1,500,000
Shares issued for consulting fees (in shares) | shares			4,000,000							4,000,000
Shares issued in conjunction with reverse merger		$ 3	$ 517				(264,496)			$ (263,976)
Shares issued in conjunction with reverse merger (in shares) | shares		30,667	5,168,931
Shares issued for cash	$ 10						4,799,990			4,800,000
Shares issued for cash (in shares) | shares	100,000
Warrants excercised				$ 1,802			25,231			27,033
Warrants excercised (in shares) | shares				18,021,472
Shares issued in conjunction with debt settlement	$ 10						4,799,990			4,800,000
Shares issued in conjunction with debt settlement (in shares) | shares	100,000
Warrants issued for settlement of debt to related party							185,563			185,563
Beneficial conversion feature of convertible debenture							(36,397)			(36,397)
Deemed Dividend							(3,800,000)			(3,800,000)
Stock-based compensation							316,034			316,034
Warrants issued to consultant							483,967			483,967
Class A and B common shares merged into one class			$ 3,414	$ (3,414)
Class A and B common shares merged into one class (in shares) | shares			34,126,175	(34,126,175)
Shares issued for asset purchase			$ 1,533	$ 160			6,348,307			6,350,000
Shares issued for asset purchase (in shares) | shares			15,333,333	1,600,000
Net loss								(17,105,294)		(17,105,294)
Balance at ending at Sep. 30, 2020	$ 20	$ 3	$ 11,433	$ 0	$ 11,432	135,144	36,669,900	(35,867,917)		948,578
Balance at ending (in shares) at Sep. 30, 2020 | shares	200,000	30,667	114,320,910		114,320,911
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for cash					$ 231		2,854,769			$ 2,855,000
Shares issued for cash (in shares) | shares					2,321,333					2,548,000
Conversion of convertible debenture					$ 100		376,256			$ 376,356
Conversion of convertible debenture (in shares) | shares					1,003,618
Cash received for common stock subscribed						330,000				330,000
Issuance of common stock subscribed					$ 44	(465,144)	465,100
Issuance of common stock subscribed (in shares) | shares					444,096
Shares issued in conjunction with reverse merger							(1)			(1)
Shares issued for debt settlement for license content asset					$ 10		194,793			$ 194,803
Shares issued for debt settlement for license content asset (in shares) | shares					97,891					97,891
Warrants issued in conjunction with debenture							43,654			$ 43,654
Beneficial conversion feature of convertible debenture							1,056,346			1,056,346
Stock-based compensation							5,554,053			5,554,053
Shares issued for equity investment in unconsolidated entity					$ 46		863,434			863,480
Shares issued for equity investment in unconsolidated entity (in shares) | shares					454,463
Shares issued for asset purchase					$ 137		2,671,096			2,671,233
Shares issued for asset purchase (in shares) | shares					1,369,863
Net loss								(13,923,339)		(13,923,339)
Balance at ending at Mar. 31, 2021	$ 20	$ 3			$ 12,118		53,307,277	(49,791,259)		$ 3,528,159
Balance at ending (in shares) at Mar. 31, 2021 | shares	200,000	30,667			121,193,055
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity Note, Stock Split, Conversion Ratio										0.6667
Balance at beginning at Sep. 30, 2020	$ 20	$ 3	$ 11,433	0	$ 11,432	135,144	36,669,900	(35,867,917)		$ 948,578
Balance at beginning (in shares) at Sep. 30, 2020 | shares	200,000	30,667	114,320,910		114,320,911
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for cash			$ 900		$ 11,251,825		11,250,925			$ 11,251,829
Shares issued for cash (in shares) | shares			9,001,460							9,001,460
Conversion of convertible debenture			$ 137				594,125			$ 594,262
Conversion of convertible debenture (in shares) | shares			1,366,794
Cash received for common stock subscribed						350,000				350,000
Issuance of common stock subscribed			$ 50			$ (485,144)	485,094
Issuance of common stock subscribed (in shares) | shares			497,429
Shares issued for consulting fees			$ 10				236,824			$ 236,834
Shares issued for consulting fees (in shares) | shares			95,718							95,718
Shares issued for acquisition			$ 246				6,552,989			$ 6,553,235
Shares issued for acquisition (in shares) | shares			2,457,898
Warrants issued for severance							82,000			82,000
Shares issued for debt settlement for license content asset			$ 10				194,793			194,803
Shares issued for debt settlement for license content asset (in shares) | shares			97,891
Warrants issued in conjunction with debenture							195,189			195,189
Payment in kind interest stock issuance			$ 1				41,976			$ 41,977
Payment in kind interest stock issuance (in shares) | shares			14,475							14,475
Stock-based compensation							8,292,265			$ 8,292,265
Warrants issued to consultant							492,000			492,000
Shares issued for license content assets			$ 118				2,065,878			2,065,996
Shares issued for license content asset (in shares) | shares			1,180,880
Conversion of series A convertible stock to common stock		$ (3)	$ 306				(303)
Conversion of series B convertible stock to common stock (in shares) | shares		(30,667)	3,066,700						3,066,700
Shares issued for asset purchase			$ 134				2,671,096			2,671,230
Shares issued for asset purchase (in shares) | shares			1,369,863
Net loss								(30,974,496)		(30,974,496)
Balance at ending at Sep. 30, 2021	$ 20	$ 0	$ 13,345	$ 0	$ 13,345		69,824,751	(66,842,416)		2,995,703
Balance at ending (in shares) at Sep. 30, 2021 | shares	200,000		133,470,018		133,470,018
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for cash					$ 70,500
Shares issued for cash (in shares) | shares					29,583
Warrants issued for severance										56,788,000
Payment in kind interest stock issuance					$ (4)		(88,496)			(88,500)
Payment in kind interest stock issuance (in shares) | shares					37,136
Stock-based compensation							2,665,724			2,665,724
Conversion of series A convertible stock to common stock	$ (20)				$ 2,000		(1,980)
Conversion of series B convertible stock to common stock (in shares) | shares	(200,000)				20,000,000
Net loss								(9,248,825)		(9,248,825)
Balance at ending at Mar. 31, 2022					$ 15,349		$ 72,633,782	$ (76,091,241)		$ (3,442,110)
Balance at ending (in shares) at Mar. 31, 2022 | shares					153,507,154

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (30,974,496)	$ (17,105,294)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	1,070,366	630,992
Depreciation and amortization expense	1,458,302	231,697
Amortization of license contract assets	1,099,657	207,721
Amortization of right-of-use assets	144,841	143,471
Bad debt expense	323,878
Gain/loss on extinguishment of debt	(579,486)	105,266
Change in fair value of derivative	(159,017)
Warrants issued for severance	(82,000)
Stock-based compensation	8,292,265	1,816,034
Goodwill tax benefits for Spkr and Eon acquisitions	(719,688)
Gain on settlement of obligations	(13,900)	(192,557)
Loss on settlement of obligations	15,000	473,822
Inducement expense		3,793,406
Impairment of goodwill and intangible assets	11,209,630	6,350,000
Common stock issued to consultants	236,834
Warrants issued to consultant	492,000	483,967
Change in operating assets and liabilities:
Accounts receivable	(1,005,975)	(269,369)
Prepaid income tax	102,126	(433)
Inventory	(183,973)	(24,902)
Prepaid expenses	(314,316)	(37,113)
Deposit	(14,458)	(6,264)
Accounts payable and accrued liabilities	1,352,949	(161,929)
License content liability	304,000	681,000
License contract asset	(1,615,000)	(908,000)
Operating lease liabilities	(145,766)	(140,557)
Deferred income	13,167	4,779
NET CASH USED IN OPERATING ACTIVITIES	(9,529,061)	(4,408,232)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of EON Media Group, net of cash acquired	(1,499,937)
Purchase of equipment	(22,249)	(18,173)
Collection of note receivable		5,765
NET CASH USED IN INVESTING ACTIVITIES	(1,522,186)	(12,408)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock	10,001,825	3,516,500
Proceeds from related party loan		1,000,000
Proceeds from PPP loan	486,638	573,500
Proceeds from preferred shares		1,000,000
Proceeds from issuance of convertible debt	2,950,000	48,670
Repayment of stockholder loans	(546,592)
Share issuance costs	0	(80,134)
Proceeds from issuing common stock subscribed	350,000	35,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	13,241,871	6,093,536
Change in cash and cash equivalents	2,190,625	1,672,897
Cash, beginning of period	1,971,923	299,026
Cash, end of period	4,162,548	1,971,923
SUPPLEMENTAL DISCLOSURES OF CASH FLOW STATEMENTS
Cash paid for interest	539,902	53,324
Cash paid for income taxes	800	1,600
SUPPLEMENTAL DISCLOSURES OF NON CASH INVESTING AND FINANCING ACTIVITIES
Preferred shares issued for debt settlement		4,800,000
Common shares issued for debt settlement	194,803
Debt and accrued interest exchanged as part of debt settlement		1,006,597
Preferred shares issued in exchange for cash		4,800,000
Conversion of convertible debenture to common stock	$ 594,262
Common stock issued for acquisition	6,553,235
Inducement for intangible asset rights	$ 2,065,996
Addition of new leases accounted for under ASC 842		211,429
Assumption of office lease by related party		20,825
Warrants issued for settlement of debt		46,000
Warrants issued to extinguish debt with related party		185,563
Obligation to issue shares		12,168
Common stock issued in connection with reverse merger		517
Preferred stock issued in connection with reverse merger		3
Payment in kind common stock payment	41,977
Shares and warrants issued	$ 1,250,000
Warrants issued as debt discount on convertible debenture	195,189
Shares issued for asset purchase	$ 2,671,233	6,350,000
Warrants exercised		27,033
Conversion of Preferred Class A stock to common stock	307
Shares issued for common stock subscribed	$ 485,094	35,000
Deemed dividend		$ 3,800,000

BUSINESS

BUSINESS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS	NOTE 1 – BUSINESS Loop Media Inc. is a Nevada corporation. We were incorporated under the laws of the State of Nevada on May 11, 2015. We are a multichannel digital video platform media company that uses marketing technology, or “MarTech,” to generate our revenue and fuel our services. Our technology and library of videos and licensed content enable us to curate and deliver short-form videos to our digital out-of-home (“DOOH”) business locations for dining, hospitality, retail and other customers to enable them to inform, entertain and engage their customers. Our technology provides DOOH customers and third-party advertisers with a targeted marketing and promotional tool for their products and services and allows us to measure the number of potential viewers of such advertising and promotional materials. In addition to providing services to DOOH venue operators, we provide our services direct to consumers (“D2C”) in their homes and on their mobile devices. We offer self-curated music video content licensed from major and independent record labels, as well as movie, television and video game trailers, kid-friendly videos, viral videos, drone footage, news headlines, and lifestyle and atmospheric channels. These licenses allow us to provide music video content in both the DOOH and D2C markets. Our DOOH services are complimented by our mobile app (the “Loop App”), which allows users to follow each other, share their locations and playlists, view activity, and signal support for a music video. We curate content into playlists for DOOH locations and into streaming channels for delivery to our over-the-top (“OTT”) platform customers and our mobile application users. Our digital platform service seeks to surround and engage consumers with a diverse offering of video content on their chosen digital screen wherever they are located. Our services include both an ad-supported service, which offers content on a free or unpaid advertising supported basis, and a subscription service, which offers content on a paid subscription basis. We deliver our services to DOOH locations primarily through our proprietary Loop Media-designed “small-box” streaming Android media player (the “Loop Player”) and direct to consumers through our fully functional and operational Loop App and across OTT streaming platforms on connected TVs. Going concern and management’s plans As of March 31, 2022, we had cash of $637,998 and an accumulated deficit of ($76,091,241). During the six months ended March 31, 2022, we used net cash in operating activities of $(5,598,220). We have incurred net losses since inception. These conditions raise substantial doubt about our ability to continue as a going concern within one year from the issuance date of these consolidated financial statements. Our primary source of operating funds since inception has been cash proceeds from debt and equity financing transactions. Our ability to continue as a going concern is dependent upon our ability to generate sufficient revenue and our ability to raise additional funds by way of our debt and equity financing efforts. The accompanying unaudited consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These unaudited consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or classification of the liabilities that might be necessary if we are unable to continue as a going concern. Our ability to continue as a going concern is dependent on management’s further implementation of our on-going and strategic plans, which include continuing to raise funds through equity and/or debt raises. If we are unable to raise adequate funds, certain aspects of the on-going and strategic plans may require modification. Management is in the process of identifying sources of capital via strategic partnerships, debt refinancing and equity investments through one or more private placements.	NOTE 1 – BUSINESS Loop Media Inc. (the “Company”; formerly Interlink Plus, Inc.) is a Nevada corporation. The Company was incorporated under the laws of the State of Nevada on May 11, 2015. On February 5, 2020, the Company and the Company’s wholly owned subsidiary, Loop Media Acquisition, Inc. (“Merger Sub”), a Delaware corporation, closed the Agreement and Plan of Merger (the “Merger Agreement”) with Loop Media, Inc. (“Loop”), a Delaware corporation. Pursuant to the Merger Agreement, Merger Sub merged with and into Loop with Loop as surviving entity and becoming a wholly-owned subsidiary of the Company (the “Merger”). Pursuant to the Merger Agreement, the Company acquired 100% of the outstanding shares of Loop in exchange for 152,823,970 shares of the Company’s common stock at an exchange ratio of 1:1. Loop was incorporated on May 18, 2016 under the laws of the State of Delaware. As a result of such acquisition, the Company’s operations now are focused on premium short-form video for businesses and consumers. In connection with the Merger, on February 6, 2020, the Company entered into a Purchase Agreement (the “Asset Purchase Agreement”) with Zixiao Chen (“Buyer”) for the purchase of assets relating to the Company’s two major business segments: travel agency assistance services and convention services (together, the “Business”). In consideration for the assets of the Business, Buyer transferred to the Company 2,000,000 shares of its common stock and agreed to assume and discharge any and all liabilities relating to the Business accruing up to the effective time of the Asset Purchase Agreement. The shares were retired and restored to the status of authorized and unissued shares. In 2019 Loop owned 100% of the capital stock of two companies that make up ScreenPlay. ScreenPlay was a combination of ScreenPlay, Inc. (“SPI”), a state of Washington corporation incorporated in 1991, and SPE, Inc. (“SPE”), a state of Washington corporation incorporated in 2008. ScreenPlay provided customized audiovisual environments that supported integrated brand strategies for clients in the retail, hospitality, and business services markets, and for online content providers. On January 24, 2020 the Company merged SPE with and into the Company. The certificate of merger was issued by the State of Washington on January 24, 2020 and the certificate of ownership and merger was issued by the State of Delaware on January 24, 2020. For accounting purposes, Loop was the surviving entity. The transaction was accounted for as a recapitalization of Loop pursuant to which Loop was treated as the accounting acquirer, surviving and continuing entity although the Company is the legal acquirer. The Company did not recognize goodwill or any intangible assets in connection with the Merger. Accordingly, the Company’s historical financial statements are those of Loop and its wholly-owned subsidiary, ScreenPlay, immediately following the consummation of this reverse merger transaction. On June 8, 2020, a 1 for 1.5 reverse stock split of the Company’s common stock became effective. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively adjusted for the effects of the reverse split for all periods presented. Going concern and management’s plans As of September 30, 2021, the Company had cash of $4,162,548 and an accumulated deficit of ($66,842,416). During the twelve months ended September 30, 2021, the Company used net cash in operating activities of $ (9,529,061). The Company has incurred net losses since inception. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year from the issuance date of these consolidated financial statements. The Company’s primary source of operating funds since inception has been cash proceeds from debt and equity financing transactions. The ability of the Company to continue as a going concern is dependent upon its ability to generate sufficient revenue and its ability to raise additional funds by way of its debt and equity financing efforts. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or classification of the liabilities that might be necessary should the Company be unable to continue as a going concern. The ability of the Company to continue as a going concern is dependent on management’s further implementation of the Company’s on-going and strategic plans, which include continuing to raise funds through equity and/or debt raises. Should the Company be unable to raise adequate funds, certain aspects of the on-going and strategic plans may require modification. Management is in the process of identifying sources of capital via strategic partnerships, debt refinancing and equity investments through one or more private placements. COVID-19 The continuing spread of COVID-19 around the world is affecting the United States and global economies and has affected our operations and those of third parties on which we rely, including disruptions in staffing, order fulfillment and demand for product. In addition, the COVID-19 pandemic has and may continue to affect our revenue significantly. Additionally, while the potential economic impact brought by, and the duration of the COVID-19 pandemic is difficult to assess or predict, the impact of the COVID-19 pandemic on the global financial markets may reduce our ability to access capital, which could negatively impact our short-term and long-term liquidity. The continuing impact of the COVID-19 pandemic is highly uncertain and subject to change. As COVID-19 continues to evolve, the extent to which the coronavirus impacts operations will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration and severity of the outbreak, and the actions that may be required to contain the coronavirus or treat its impact. The Company continues to monitor the pandemic and, the extent to which the continued spread of the virus adversely affects our customer base and therefore revenue. As the COVID-19 pandemic is complex and rapidly evolving, the Company’s plans as described above may change. At this point, the Company cannot reasonably estimate the duration and severity of this pandemic, which could have a material adverse impact on the business, results of operations, financial position, and cash flows.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The following (a) condensed consolidated balance sheet as of September 30, 2021, which has been derived from our audited financial statements, and (b) our unaudited condensed consolidated interim financial statements for the six months ended March 31, 2022, have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X of the Securities Act of 1933. Accordingly, they do not include all of the information and footnotes required by US GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the six months ended March 31, 2022, are not necessarily indicative of results that may be expected for the year ending September 30, 2022. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended September 30, 2021, included in our Annual Report on Form 10-KT filed with the Securities and Exchange Commission ("SEC") on January 21, 2022. Basis of presentation The unaudited Use of estimates The preparation of the unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions used in the fair value of stock-based compensation, the fair value of other equity and debt instruments, fair value of intangible assets and recoverability of license content assets. Business combinations We account for business acquisitions under Accounting Standards Codification (“ASC”) 805, Business Combinations. Segment reporting We report as one reportable segment because we do not have more than one operating segment. Our business activities, revenues and expenses are evaluated by management as one reportable segment. Cash Cash and cash equivalents include all highly liquid monetary instruments with original maturities of three months or less when purchased. These investments are carried at cost, which approximates fair value. Financial instruments that potentially subject us to concentrations of credit risk consist primarily of cash deposits. We maintain our cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). At times, our cash and cash equivalent balances may be uninsured or in amounts that exceed the FDIC insurance limits. We have not experienced any losses on such accounts. On March 31, 2022, and September 30, 2021, we had no cash equivalents. As of March 31, 2022, and September 30, 2021, approximately $387,998 and $3,655,716 of cash exceeded the FDIC insurance limits, respectively. Accounts receivable Accounts receivable represent amounts due from customers. We assess the collectability of receivables on an ongoing basis. A provision for the impairment of receivables involves significant management judgment and includes the review of individual receivables based on individual customers, current economic trends and analysis of historical bad debts. As of March 31, 2022, and September 30, 2021, we recorded an allowance for doubtful accounts of $235,371 and $216,238, respectively. Concentration of credit risk We grant credit in the normal course of business to our customers. Periodically, we review past due accounts and make decisions about future credit on a customer by customer basis. Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to discharge an obligation. Our concentration of credit risk was not significant as of March 31, 2022, and September 30, 2021. License Content Asset On January 1, 2020, we adopted the guidance in ASU 2019-02, Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials Goodwill and other intangible assets Goodwill represents the excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. Goodwill and other intangible assets determined to have an indefinite useful life are not amortized but are subject to impairment tests. We conduct our annual impairment tests or whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. We conducted the annual impairment test on September 30, 2021. When evaluating goodwill and indefinite-lived intangible assets for impairment, we may first perform an assessment of qualitative factors to determine if the fair value of the reporting unit or the intangible asset is more-likely-than-not greater than the carrying amount. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, overall financial performance, and results of past impairment tests. If, based on a review of the qualitative factors, we determine it is more-likely-than-not that the fair value is greater than the carrying value, we may bypass a quantitative test for impairment. In performing the quantitative test for impairment of goodwill, we compare the fair value of each reporting unit with it carrying amount, including goodwill, in order to identify a potential impairment. Measurement of the fair value of a reporting unit is based on a fair value measure using the sum of the discounted estimated future cash flows. Estimates of forecasted cash flows involve measurement uncertainty, and it is therefore possible that reductions in the carrying value of goodwill may be required in the future because of changes in management’s future cash flow estimates. When the fair value of a reporting unit is less than its carrying amount, goodwill of the reporting unit is considered to be impaired. Effective January 1, 2020, we adopted the guidance in Accounting Standards Update (“ASU”) 2017-04, Simplifying the Test for Goodwill Impairment , which measures impairment amount as the excess of a reporting unit’s carrying amount over its fair value as determined by the quantitative test. Operating leases We determine if an arrangement is a lease at inception. Operating lease right-of-use assets (“ROU assets”) and short-term and long-term lease liabilities are included on the face of the consolidated balance sheet. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. We have lease agreements with lease and non-lease components, which are accounted for as a single lease component. For lease agreements with terms less than 12 months, we have elected the short-term lease measurement and recognition exemption, and recognize such lease payments on a straight-line basis over the lease term. Fair value measurement We determine the fair value of our assets and liabilities using a hierarchy established by the accounting guidance that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology included quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology is one or more unobservable inputs which are significant to the fair value measurement. The carrying amount of our financial instruments, including cash, accounts receivable, deposits, short-term portion of notes receivable and notes payable, and current liabilities approximate fair value due to their short-term nature. We do not have financial assets or liabilities that are required under US GAAP to be measured at fair value on a recurring basis. We have not elected to use fair value measurement option for any assets or liabilities for which fair value measurement is not presently required. We record assets and liabilities at fair value on a nonrecurring basis as required by US GAAP. Assets recognized or disclosed at fair value in the condensed ​ The following table summarizes fair value measurements of the Derivative Liability as of March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ Significant ​ ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Derivative liabilities ​ ​ — ​ ​ — ​ ​ 912,320 ​ ​ 912,320 Total ​ $ — ​ $ — ​ $ 912,320 ​ $ 912,320 ​ The following table summarizes fair value measurements of the Derivative Liability as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ ​ Significant ​ ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Derivative liabilities ​ ​ — ​ ​ — ​ ​ 1,058,633 ​ ​ 1,058,633 Total ​ $ — ​ $ — ​ $ 1,058,633 ​ $ 1,058,633 ​ The following table summarizes changes in fair value measurements of the Derivative Liability during the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of September 30, 2021 ​ $ 1,058,633 Derivative liability issued with convertible debentures ​ — Change in fair value ​ (146,313) Balance as of March 31, 2022 ​ $ 912,320 ​ The following table summarizes the unobservable inputs used in the valuation of the derivatives during the six months ended March 31, 2022: ​ ​ ​ ​ Expected term ​ 0.67 - 1.75 years Discount rate ​ 7.12% - 11.80% Volatility ​ 75% - 110.0% ​ Convertible debt and derivative treatment When we issue debt with a conversion feature, we must first assess whether the conversion feature meets the requirements to be treated as a derivative, as follows: a) one or more underlyings, typically the price of our common stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. An embedded equity-linked component that meets the definition of a derivative does not have to be separated from the host instrument if the component qualifies for the scope exception for certain contracts involving an issuer’s own equity. The scope exception applies if the contract is both a) indexed to its own stock, and b) classified in shareholders’ equity in its statement of financial position. If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using the Monte Carlo Method upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the statement of operations. The debt discount is amortized through interest expense over the life of the debt. Convertible debt and beneficial conversion features If the conversion feature is not treated as a derivative, we assess whether it is a beneficial conversion feature (“BCF”). A BCF exists if the conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the conversion price and the common stock into which it is convertible and is recorded as additional paid in capital and as a debt discount in the consolidated balance sheets. We amortize the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Advertising costs We expense all advertising costs as incurred. Advertising and marketing costs for the six months ended March 31, 2022, and 2021 were $2,251,590 and $426,098, respectively. Revenue recognition We recognize revenue in accordance with ASC 606 , Revenue from Contracts with Customers ● executed contracts with our customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation of the transaction price to each performance obligation; and ● recognition of revenue only when we satisfy each performance obligation. Performance obligations and significant judgments Our revenue streams can be categorized into the following performance obligations and recognition patterns: ● Delivery of streaming services including content encoding and hosting. We recognize revenue over the term of the service based on bandwidth usage. ● Delivery of subscription content services in customized formats. We recognize revenue over the term of the service. ● Delivery of hardware for ongoing subscription content delivery through software. We recognize revenue at the point of hardware delivery. ● Revenue share arrangements, where platform providers distribute our licensed content and providers pay us a portion of the usage-based advertising revenues. Transaction prices for performance obligations are explicitly outlined in relevant agreements; therefore, we do not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified. Customer acquisition costs We record commission expense associated with subscription revenue. Commissions are included in operating expenses. We have elected the practical expedient that allows us to recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that we otherwise would have recognized is one year or less. Cost of revenue Cost of revenue represents the cost of the delivered hardware and related bundled software and is recognized at the time of sale. For ongoing licensing and hosting fees, cost of sales is recognized over time based on usage patterns. Deferred income We bill subscription services in advance of when the service period is performed. The deferred income recorded at March 31, 2022, and September 30, 2021, represents our accounting for the timing difference between when the subscription fees are received and when the performance obligation is satisfied. Net loss per share We account for net loss per share in accordance with ASC subtopic 260-10, Earnings Per Share Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. The following securities are excluded from the calculation of weighted average diluted shares at March 31, 2021, and September 30, 2021, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Options to purchase common stock 18,406,306 17,833,356 Warrants to purchase common stock 15,652,025 15,464,700 Series A preferred stock — 3,066,700 Series B preferred stock — 20,000,000 Convertible debentures 4,922,121 7,079,622 Total common stock equivalents 38,980,452 63,444,378 ​ Stock-based compensation Share-based compensation issued to employees is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. We measure the fair value of the share-based compensation issued to non-employees using the stock price observed in the trading market (for stock transactions) or the fair value of the award (for non-stock transactions), which were more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of (1) the date at which commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete. ​ Recently adopted accounting pronouncements In September 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ​ In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Screenplay and EON Media Group. These consolidated financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States (“GAAP”). All inter-company transactions and balances have been eliminated on consolidation. Use of estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions used in the fair value of stock-based compensation, the fair value of warrants, fair value of intangible assets, recoverability of goodwill and intangible assets. Business combinations The Company accounts for business acquisitions under Accounting Standards Codification (“ASC”) 805, Business Combinations. Variable interest entities (“VIE”) ​ Variable interests are contractual, ownership or other monetary interests in an entity that change with fluctuations in the fair value of the entity’s net assets exclusive of variable interests. A VIE can arise from items such as lease agreements, loan arrangements, guarantees or service contracts. An entity is a VIE if (a) the entity lacks sufficient equity or (b) the entity’s equity holders lack power or the obligation and right as equity holders to absorb the entity’s expected losses or to receive its expected residual returns. ​ If an entity is determined to be a VIE, the entity must be consolidated by the primary beneficiary. The primary beneficiary is the holder of the variable interests that has the power to direct the activities of a VIE that most significantly impact the VIE’s economic performance and has the obligation to absorb losses of or the right to receive benefits from the VIE that could potentially be significant to the VIE. Therefore, the Company must identify which activities most significantly impact the VIE’s economic performance and determine whether it, or another party, has the power to direct those activities. As of September 30, 2021, and 2020, the Company had no investments that qualify as VIE. ​ Segment reporting ​ The Company reports as one reportable segment because the Company does not have more than one operating segment. The Company's business activities, revenues and expenses are evaluated by management as one reportable segment. ​ Cash Cash and cash equivalents include all highly liquid monetary instruments with original maturities of three months or less when purchased. These investments are carried at cost, which approximates fair value. Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash deposits. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). At times, the Company’s cash and cash equivalent balances may be uninsured or in amounts that exceed the FDIC insurance limits. The Company has not experienced any loses on such accounts. On September 30, 2021, and September 30, 2020, the Company had no cash equivalents. As of September 30, 2021, and September 30, 2020, approximately $3,655,716, and $1,695,763 of cash exceeded the FDIC insurance limits, respectively. Accounts receivable Accounts receivable represent amounts due from customers. The Company assesses the collectability of receivables on an ongoing basis. A provision for the impairment of receivables involves significant management judgement and includes the review of individual receivables based on individual customers, current economic trends and analysis of historical bad debts. As of September 30, 2021, and September 30, 2020, the Company had recorded an allowance for doubtful accounts of $426,813 Concentration of credit risk The Company grants credit in the normal course of business to its customers. Periodically, the Company reviews past due accounts and makes decisions about future credit on a customer by customer basis. Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to discharge an obligation. The Company’s concentration of credit risk was not significant as of September 30, 2021, and September 30, 2020. Inventory Inventories are valued at the lower of cost or net realizable value. The Company purchases inventory from a vendor and all inventory purchased is deemed finished goods. Cost is determined using the first-in-first-out basis for finished goods. Net realizable value is determined on the basis of anticipated sales proceeds less the estimated selling expenses. Management compares the cost of inventories with the net realizable value and an allowance is made to write down inventories to net realizable value, if lower. As of September 30, 2021, and September 30, 2020, the Company recorded no valuation allowance. Prepaid expenses Expenditures paid in one accounting period which will not be consumed until a future period such as insurance premiums and annual subscription fees are accounted for on the balance sheet as a prepaid expense. When the asset is eventually consumed, it is charged to expense. License Content Asset On January 1, 2020, the Company adopted the guidance in ASU 2019-02, Entertainment — Films — Other Assets — — Equity method investments The Company accounts for investments in unconsolidated entities under the equity method of accounting if it could exercise significant influence over the operating and financial policies of an entity but does not have a controlling financial interest. Judgment regarding the level of influence over each equity method investment includes considering key factors such as ownership interest, representation on the board of directors, participation in policy-making decisions and material intercompany transactions. The Company’s proportionate share of the net income (loss) resulting from these investments are reported under the line-item captioned equity method investment income in our Consolidated Statements of Operations. The carrying value of our equity method investments is reported in equity method investments in the Consolidated Balance Sheets. The Company’s equity method investments are reported at cost and adjusted each period for the Company’s share of the investee’s income or loss and dividend paid, if any. The Company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable. Goodwill and other intangible assets Goodwill represents the excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. Goodwill and other intangible assets determined to have an indefinite useful life are not amortized but are subject to impairment tests. The Company conducts its annual impairment tests or whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. The Company conducted the annual impairment test on September 30, 2021. This is a change in accounting principle as the timing of the annual impairment test in prior periods was for the twelve months ended December 31, 2020. The Company deems the change of impairment test timing to be appropriate as part of the year end change from December 31,2021 to September 30, 2021. When evaluating goodwill and indefinite-lived intangible assets for impairment, the Company may first perform an assessment of qualitative factors to determine if the fair value of the reporting unit or the intangible asset is more-likely-than-not greater than the carrying amount. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, overall financial performance, and results of past impairment tests. If, based on a review of the qualitative factors, the Company determines it is more-likely-than-not that the fair value is greater than the carrying value, the Company may bypass a quantitative test for impairment. In performing the quantitative test for impairment of goodwill, the Company compares the fair value of each reporting unit with it carrying amount, including goodwill, in order to identify a potential impairment. Measurement of the fair value of a reporting unit is based on a fair value measure using the sum of the discounted estimated future cash flows. Estimates of forecasted cash flows involve measurement uncertainty, and it is therefore possible that reductions in the carrying value of goodwill may be required in the future because of changes in management’s future cash flow estimates. When the fair value of a reporting unit is less than it carrying amount, goodwill of the reporting unit is considered to be impaired. Effective January 1, 2020, the Company adopted the guidance in Accounting Standards Update (“ASU”) 2017-04, Simplifying the Test for Goodwill Impairment The Company measures impairment of indefinite-lived intangible assets, which consist of brand name, based on projected discounted cash flows. The Company also re-evaluates the useful life of the brand name to determine whether events and circumstances continue to support an indefinite useful life. The Company charged Eon goodwill $4,442,487 to impairment during the twelve months ended September 30, 2021. The Company also charged goodwill for the tax benefit on acquisition of Spkr and Eon Media Group of $719,688 during the twelve months ended September 30, 2021. See Note 8 for Goodwill discussion. Long-lived assets The Company evaluates the recoverability of long-lived assets, other than goodwill and indefinite-lived intangible assets, for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Conditions that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant change in the extent or manner that an asset is used, or a significant adverse change that would indicate that the carrying amount of an asset or group of assets is not recoverable. For long-lived assets to be held and used, the Company recognizes an impairment loss only if their carrying amount is not recoverable through the undiscounted cash flows. The impairment loss is based on the difference between the carrying amount and estimated fair value as determined by discounted future cash flows. The Company’s finite long-lived intangible assets are amortized on a straight-line basis over their estimated useful lives, which range from two Property and equipment, net Property and equipment are stated at cost, less accumulated depreciation. Depreciation is calculated using the straight-line method over the asset’s estimated useful life. The capitalization policy for the company is to capitalize property and equipment purchases greater than $3,000. Expenditures for maintenance and repairs are expensed as incurred. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in earnings. Estimated useful lives for Equipment and Software is 5 years and 3 years, respectively. Operating leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use assets (“ROU assets”) and short-term and long-term lease liabilities are included on the face of the consolidated balance sheet. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components, which are accounted for as a single lease component. For lease agreements with terms less than 12 months, the Company has elected the short-term lease measurement and recognition exemption, and it recognizes such lease payments on a straight-line basis over the lease term. Fair value measurement The company determines the fair value of its assets and liabilities using a hierarchy established by the accounting guidance that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology included quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology is one or more unobservable inputs which are significant to the fair value measurement. The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. The derivative liabilities are recognized at fair value on a recurring basis at September 30, 2021 and are Level 3 measurements. There have been no transfers between levels . The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ ​ Significant ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ (Level 1) (Level 2) (Level 3) Total Derivative liabilities ​ — ​ — ​ 1,058,633 ​ 1,058,633 Total $ — $ — $ 1,058,633 $ 1,058,633 ​ The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ Balance as of September 30, 2020 $ — Derivative liability issued with convertible debentures ​ ​ 1,217,650 Change in fair value ​ ​ (159,017) Balance as of September 30, 2021 $ 1,058,633 ​ The following table summarizes the unobservable inputs used in the valuation of the derivatives during the nine months ended September 30, 2021: ​ Expected term 1.17 – Discount rate ​ 7.12% – Volatility ​ 90% – ​ Convertible debt and derivative treatment When the Company issues debt with a conversion feature, we must first assess whether the conversion feature meets the requirements to be treated as a derivative, as follows: a) one or more underlyings, typically the price of our common stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. An embedded equity-linked component that meets the definition of a derivative does not have to be separated from the host instrument if the component qualifies for the scope exception for certain contracts involving an issuer’s own equity. The scope exception applies if the contract is both a) indexed to its own stock; and b) classified in shareholders’ equity in its statement of financial position. If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using the Monte Carlo Method upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the statement of operations. The debt discount is amortized through interest expense over the life of the debt. Convertible debt and beneficial conversion features If the conversion feature is not treated as a derivative, the Company assesses whether it is a beneficial conversion feature (“BCF”). A BCF exists if the conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the conversion price and the common stock into which it is convertible and is recorded as additional paid in capital and as a debt discount in the consolidated balance sheets. The Company amortizes the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Advertising costs The Company expenses all advertising costs as incurred. Advertising and marketing costs for the twelve months ended September 30, 2021, and 2020, were $981,878 and $143,096, respectively. Revenue recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation of the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. Performance obligations and significant judgments The Company’s revenue streams can be categorized into the following performance obligations and recognition patterns: ● Delivery of streaming services including content encoding and hosting. The Company recognizes revenue over the term of the service based on bandwidth usage. ● Delivery of subscription content services in customized formats. The Company recognizes revenue over the term of the service. ● Delivery of hardware for ongoing subscription content delivery through software. The Company recognizes revenue at the point of hardware delivery. ● Revenue share arrangements, where platform providers distribute the Company’s licensed content and providers pay the Company a portion of the usage-based advertising revenues. Transaction prices for performance obligations are explicitly outlined in relevant agreements; therefore, the Company does not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified. Customer acquisition costs The Company records commission expense associated with subscription revenue. Commissions are included in operating expenses. The Company has elected the practical expedient that allows the Company to recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the Company otherwise would have recognized is one year or less. Cost of revenue Cost of revenue represents the cost of the delivered hardware and related bundled software and is recognized at the time of sale. For ongoing licensing and hosting fees, cost of sales is recognized over time based on usage patterns. Deferred income The Company bills subscription services in advance of when the service period is performed. The deferred income recorded at September 30, 2021 and September 30, 2020, represents the Company’s accounting for the timing difference between when the subscription fees are received and when the performance obligation is satisfied. Net loss per share The Company accounts for net loss per share in accordance with ASC subtopic 260-10, Earnings Per Share Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. The following securities are excluded from the calculation of weighted average diluted shares at September 30, 2021, and September 30, 2020, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Options to purchase common stock 17,833,356 8,312,306 Warrants to purchase common stock 15,464,700 8,217,376 Series A preferred stock — 3,066,700 Series B preferred stock 20,000,000 20,000,000 Convertible debentures 5,815,323 6,908,637 Total common stock equivalents 59,113,379 46,505,019 ​ Shipping and handling costs A shipping and handling fee is charged to customers and recorded as revenue at the time of sale. The associated cost of shipping and handling is recorded as a cost of revenue at the time of service. Income taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented. Stock-based compensation Share-based compensation issued to employees is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. The Company measures the fair value of the share-based compensation issued to non-employees using the stock price observed in the trading market (for stock transactions) or the fair value of the award (for non-stock transactions), which were more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of (1) the date at which commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete. Recently adopted accounting pronouncements In March 2019, the FASB issued ASU 2019-02, Entertainment — — — — — — Accounting standards issued but not yet effective In September 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)

BUSINESS COMBINATION

BUSINESS COMBINATION	12 Months Ended
	Sep. 30, 2021
Business Combinations [Abstract]
BUSINESS COMBINATION	NOTE 3 – BUSINESS COMBINATION Asset purchase from Spkr Inc. ​ On October 13, 2020, the Company acquired from Spkr Inc., a Delaware corporation, assets that included technology (Spkr.com website, internet domain name and a mobile application available in the Apple Inc. IOS Store as Spkr: Curated Podcast Radio), trade names and customers. Spkr Inc. provides short-form feeds of podcasts and other curated audio, providing content organized into different channels, personalized audio feed built from a listener’s chosen content as well as an always-on, continuously updating, living playlist. ​ The purchase price for the acquired assets consisted of consideration of 1,369,863 shares of the Company’s common stock, par value $0.0001 per share, valued at $2,671,233. The cost of the single asset acquisition is $2,671,233 and was impaired in the twelve months ended September 30, 2021 (see Note 8 for impairment discussion). ​ Business acquisition of EON Media Group The Company obtained control of EON Media Group through two investments, which ASC 805 refers to as a “business combination achieved in stages.” On December 1, 2020, the Company acquired from Ithaca EMG Holdco LLC (Ithaca) 1,350 ordinary shares and 1,084 preference shares issued by EON Media Group Pte. Ltd (EON Media Group). The first stage of the transaction resulted in Company acquiring a 20% equity interest in EON Media Group, and was recorded as an equity method investment. The purchase price consideration for the acquired shares consisted of $750,000 in cash and 454,463 shares of the Company’s common stock valued at $863,480. ​ On April 27, 2021, the Company acquired from Far West Entertainment 3,650 ordinary shares, from a private individual 3,650 ordinary shares and from Ithaca EMG Holdco LLC (Ithaca) 1,350 ordinary shares and 1,084 preference shares issued by EON Media Group Pte. Ltd (EON Media Group). The second stage of the transaction resulted in the Company acquiring the remaining 80% equity interest in EON Media Group. The purchase price consideration for the acquired shares consisted of $750,000 in cash and 2,003,435 shares of the Company’s common stock valued at $5,689,755. ​ The allocation of the purchase consideration is as follows: ​ ​ ​ ​ ​ ​ April 27, ​ ​ 2021 Fair value of shares issued ​ $ 5,689,755 Cash consideration ​ 750,000 Fair value of prior investment in EON Media Group ​ 1,615,030 Total consideration paid ​ $ 8,054,785 ​ ​ ​ ​ ​ The purchase price allocation is as follows: ​ ​ ​ ​ ​ ​ April 27, ​ ​ 2021 Cash and cash equivalents ​ $ 63 Goodwill ​ ​ 5,829,722 Brand name intangible asset ​ ​ 2,300,000 Current liabilities ​ ​ (75,000) Total purchase price allocation ​ $ 8,054,785 ​ The proforma disclosures of revenues and earnings of the combined entities, showing the EON acquisition occurring at of the beginning of the 2021 and 2020 were not materially different from the actual reported results in 2021 and 2020, respectively. ​ From April 27, 2021, to September 30, 2021, EON recognized revenue of $120,957 and incurred a net loss of $6,918,858, of which $4,442,487 is Eon Goodwill impairment and $2,251,513 is Eon brand name intangible asset impairment, recorded as operating expenses, on the consolidated statement of operations. The Company also impaired an additional $162,093 in Goodwill for the twelve months ended September 30, 2021. See Note 8 for Goodwill discussion.

INVENTORY

INVENTORY	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Inventory Disclosure [Abstract]
INVENTORY.	NOTE 3 – INVENTORY Our finished goods inventory consisted of the following on March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Computers ​ $ 13,127 ​ $ 6,881 Hasp keys ​ 3,547 ​ 3,581 Loop player ​ 45,409 ​ 212,586 Total inventory ​ $ 62,083 ​ $ 223,048 ​	NOTE 4 – INVENTORY The Company’s finished goods inventory consisted of the following on September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Computers ​ $ 6,881 ​ $ 13,522 Hasp keys ​ 3,581 ​ 633 Loop player ​ 212,586 ​ 24,920 Total inventory ​ $ 223,048 ​ $ 39,075 ​

NOTE RECEIVABLE

NOTE RECEIVABLE	12 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
NOTE RECEIVABLE.	NOTE 5 – NOTE RECEIVABLE On December 23, 2014, SPI entered a promissory note receivable whereby it advanced $137,860 to Lodestar Entertainment, LLC. The remaining balance of $105,720 was written off as uncollectible on March 31, 2021. Interest earned for the twelve months ended September 30, 2021, and 2020, was $1,077 and $4,453, respectively.

LICENSE CONTENT ASSETS

LICENSE CONTENT ASSETS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
LICENSE CONTENT ASSETS	NOTE 4 – LICENSE CONTENT ASSETS License Content Assets To stream video content to the users, we generally secure intellectual property rights to such content by obtaining licenses from, and paying royalties or other consideration to, rights holders or their agents. The licensing arrangements can be for a fixed fee, variable fee, or combination of both. The licensing arrangements specify the period when the content is available for streaming. The license content assets are two years in duration and include prepayments to distributors for customer subscription revenues, per play usage fees, and ad supported fees. As of March 31, 2022, license content assets were $696,613 recorded as License content asset, net – current and $36,797 recorded as License content asset, net – noncurrent. We recorded amortization expense of $482,213 and $94,086 for the six months ended March 31, 2022, and 2021, respectively, in cost of revenue, in the consolidated statements of operations, related to capitalized license content assets. The amortization expense for the next two years for capitalized license content assets as of March 31, is $508,630 in 2022, and $207,517 in 2023. License Content Liabilities On March 31, 2022, we had $306,500 of obligations comprised of $306,500 in License content liability – current and $0 in License content liability – noncurrent on the Consolidated Balance Sheets. Payments for content liabilities for the six months ended March 31, 2022, were $678,500. The expected timing of payments for these content obligations is $275,250 payable in fiscal year 2022, and $31,250 payable in fiscal year 2023. Certain contracts provide for recoupment of payments on minimum obligations during the term of the contracts.	NOTE 6 – LICENSE CONTENT ASSETS License Content Assets To stream video content to the users, the Company generally secures intellectual property rights to such content by obtaining licenses from, and paying royalties or other consideration to, rights holders or their agents. The licensing arrangements can be for a fixed fee, variable fee, or combination of both. The licensing arrangements specify the period when the content is available for streaming. The license content assets are two years in duration and include prepayments to distributors for customer subscription revenues, per play usage fees, and ad supported fees. As of September 30, 2021, license content assets were $850,263 recorded as License content asset, net – current and $365,360 recorded as License content asset, net – noncurrent. Additions to the License content assets for the twelve months ended September 30, 2021, were $47,500. The Company issued common shares capitalized as License content asset and the Company subsequently deemed the equity portion of the consideration paid was not recoverable and not recoupable and therefore impaired the License content asset for the value of the capitalized shares for $2,260,799 during the twelve months ended September 30, 2021. The Company recorded amortization expense of $1,362,921 and $283,187 for the twelve months ended September 30, 2021, and 2020, respectively, in cost of revenue, in the consolidated statements of operations, related to capitalized license content assets. The amortization expense for the next two years for capitalized license content assets as of September 30, is $1,058,773 in 2022, and $156,849 in 2023. License Content Liabilities On September 30, 2021, the Company had $985,000 of obligations comprised of $985,000 in License content liability – current and $0 in License content liability – noncurrent on the Consolidated Balance Sheets. Payments for content liabilities for the twelve months ended were $699,000. Additions to the License content liabilities for the twelve months ended September 30, 2021, were $47,500. The expected timing of payments for these content obligations is $581,000 payable in 2021 and $404,000 payable in 2022. Certain contracts provide for recoupment of payments on minimum obligations during the term of the contracts.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 30, 2021
Disclosure Text Block [Abstract]
PROPERTY AND EQUIPMENT	NOTE 7 – PROPERTY AND EQUIPMENT The Company’s property and equipment consisted of the following as of September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Equipment ​ $ 489,456 ​ $ 467,208 Software ​ 53,450 ​ 53,450 ​ ​ 542,906 ​ 520,659 Less: accumulated depreciation ​ (503,970) ​ (490,580) Total, equipment net ​ $ 38,936 ​ $ 30,079 ​ Depreciation expense, calculated using straight line method, charged to operations amounted to $13,390 and $10,904 respectively, for the twelve months ended September 30, 2021, and 2020.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Disclosure Text Block [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	NOTE 5. GOODWILL AND OTHER INTANGIBLE ASSETS As of March 31, 2022, and September 30, 2021, the balance of goodwill was $1,970,321 and $1,970,321, respectively. Our other intangible assets, each definite lived assets, consisted of the following as of March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ Useful life 2022 2021 Customer relationships ​ nine years ​ $ 1,012,000 ​ $ 1,012,000 Content library ​ two years ​ 198,000 ​ 198,000 Total intangible assets, gross ​ ​ ​ 1,210,000 ​ 1,210,000 Less: accumulated amortization ​ ​ ​ (563,444) ​ (507,222) Total ​ ​ ​ (563,444) ​ (507,222) Total intangible assets, net ​ ​ ​ $ 646,556 ​ $ 702,778 ​ Amortization expense charged to operations amounted to $56,222 and $688,861, respectively, for the six months ended March 31, 2022, and the six months ended March 31, 2021. Annual amortization expense for the next five years and thereafter is estimated to be $84,333 (remaining in 2022), $112,444, $112,444, $112,444, $112,444, and $112,444, respectively. The weighted average life of the intangible assets subject to amortization is 6 years on March 31, 2022.	NOTE 8 – GOODWILL AND OTHER INTANGIBLE ASSETS As of September 30, 2021, and September 30, 2020, the balance of goodwill was $1,970,321 and $583,086, respectively. On April 27, 2021, the EON Media Group acquisition value of goodwill was $5,829,722. Post-acquisition adjustments were $74,937. The Company charged $4,442,487 to EON Media Group goodwill impairment for the twelve months ended September 30, 2021. The Company also charged $719,688 to goodwill impairment for the tax benefits from the Spkr acquisition and the EON Media Group acquisition as of September 30, 2021. See Note 3 for details on the EON business acquisition. The Company’s other intangible assets, each definite lived assets, consisted of the following as of September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ Useful life 2021 2020 Screenplay brand ​ not applicable ​ $ — ​ $ 130,000 Customer relationships ​ nine years ​ 1,012,000 ​ 1,012,000 Content library ​ two years ​ 198,000 ​ 198,000 Total intangible assets ​ ​ ​ 1,210,000 ​ 1,340,000 Less: accumulated amortization ​ ​ ​ (507,222) ​ (376,889) Total intangible assets, net ​ ​ ​ $ 702,778 ​ $ 963,111 ​ In April 2021, the Company acquired EON in a step business acquisition and the associated EON brand name intangible valued at $2,300,000 with a useful life of 20 years. In October 2020, the Company acquired from Spkr Inc. assets that consisted of single asset acquisition of $2,671,233 in technology (see Note 3) with a useful life of 2 years. During twelve months ended September 30, 2020, the Company acquired intellectual property valued at $6,350,000 for issuance of Class B Shares. The Company fully impaired the intellectual property and recognized a loss on impairment of $6,350,000. Amortization expense charged to operations amounted to $1,451,773 and $218,306, respectively, for the twelve months ended September 30, 2021, and 2020. The Spkr Inc. technology intangible remaining net amortizable value was charged to impairment for $1,405,142, Eon intangible of $2,251,513 was charged to impairment, and an impairment of $130,000 on brand name, was all recorded for the twelve months ended September 30, 2021. Annual amortization expense for the next five years and thereafter is estimated to be $112,444, $112,444, $112,444, $112,444, $112,444, and $140,556, respectively. The weighted average life of the intangible assets subject to amortization is 6.2 on September 30, 2021.

LEASES

LEASES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Leases [Abstract]
LEASES	NOTE 6 – LEASES Operating leases We have operating leases for office space and office equipment. Many leases include one or more options to renew, some of which include options to extend the leases for a long-term period, and some leases include options to terminate the leases within 30 days. In certain of our lease agreements, the rental payments are adjusted periodically to reflect actual charges incurred for capital area maintenance, utilities, inflation and/or changes in other indexes. ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Short term portion ​ $ 146,979 ​ $ 167,101 Long term portion ​ 14,775 ​ 75,530 Total lease liability ​ $ 161,754 ​ $ 242,631 ​ ​ Maturity analysis under these lease agreements are as follows: ​ ​ ​ ​ ​ ​ ​ 2022 ​ $ 158,212 2023 ​ 18,792 Total undiscounted cash flows ​ 177,004 Less: 10% Present value discount ​ (15,250) Lease liability ​ $ 161,754 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended March 31, ​ 2022 2021 Operating lease expense ​ $ 88,888 ​ $ 88,888 Short-term lease expense ​ 4,200 ​ 2,603 Total lease expense ​ $ 93,088 ​ $ 91,491 ​ Operating lease expense is included in selling, general and administration expenses in the consolidated statement of operations. For the six months ended March 31, 2022, cash payments against lease liabilities totaled $45,238, accretion on lease liability of $5,889. For the six months ended March 31, 2021, cash payments against lease liabilities totaled $91,652, accretion on lease liability of $10,775. Weighted-average remaining lease term and discount rate for operating leases are as follows: ​ ​ ​ ​ Weighted-average remaining lease term 0.96 years ​ Weighted-average discount rate 10% ​ ​	NOTE 9 – LEASES Operating leases The Company has operating leases for office space and office equipment. Many leases include one or more options to renew, some of which include options to extend the leases for a long-term period, and some leases include options to terminate the leases within 30 days. In certain of the Company’s lease agreements, the rental payments are adjusted periodically to reflect actual charges incurred for capital area maintenance, utilities, inflation and/or changes in other indexes. Lease liability is summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Short term portion ​ $ 167,101 ​ $ 139,858 Long term portion ​ 75,530 ​ 248,540 Total lease liability ​ $ 242,631 ​ $ 388,398 ​ Maturity analysis under these lease agreements are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ $ 184,480 2023 ​ 84,175 Total undiscounted cash flows ​ 268,656 Less: 10% Present value discount ​ (26,025) Lease liability ​ $ 242,631 ​ Lease expense for the twelve months ended September 30, 2021, and 2020, was comprised of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Twelve months ended ​ ​ September 30, ​ September 30, ​ 2021 2020 Operating lease expense ​ $ 177,777 ​ $ 169,029 Short-term lease expense ​ 8,400 ​ 3,250 Total lease expense ​ $ 186,177 ​ $ 172,279 ​ Operating lease expense is included in selling, general and administration expenses in the consolidated statement of operations. For the twelve months ended September 30, 2021, cash payments against lease liabilities totaled $179,089, accretion on lease liability of $32,936. For the twelve months ended September 30, 2020, cash payments against lease liabilities totaled $165,550, accretion on lease liability of $42,755. Weighted-average remaining lease term and discount rate for operating leases are as follows: ​ ​ ​ ​ ​ Weighted-average remaining lease term 1.44 years ​ Weighted-average discount rate 10 % ​

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 7 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consisted of the following as of March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Accounts payable ​ $ 2,260,046 ​ $ 1,147,585 Interest payable ​ 194,725 ​ 106,631 Payroll liabilities ​ — ​ 20,250 Other accrued liabilities ​ ​ 1,276,287 ​ ​ 307,977 Accrued liabilities ​ 1,471,012 ​ 434,858 Accrued royalties ​ ​ 2,597,676 ​ ​ 633,463 Total accounts payable and accrued expenses ​ $ 6,328,734 ​ $ 2,215,906 ​	NOTE 10 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consisted of the following as of September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Accounts payable ​ $ 1,147,581 ​ $ 253,677 Interest payable ​ 106,631 ​ 166,290 Accrued liabilities ​ 941,440 ​ 537,884 Payroll liabilities ​ 20,250 ​ 44,855 Total accounts payable and accrued expenses ​ $ 2,215,902 ​ $ 1,002,706 ​

NOTE PAYABLE

NOTE PAYABLE	12 Months Ended
	Sep. 30, 2021
Disclosure Text Block [Abstract]
NOTE PAYABLE	NOTE 11 – NOTE PAYABLE PPP loan round 1 On May 10, 2021, the Company received a notification from the Small Business Association for the full forgiveness of the PPP loan of $573,500 received on April 27, 2020. The first round of PPP loans forgiven consisted of $573,500 principal and $5,986 accrued interest; are included in other income for the twelve months ended September 30, 2021. ​ PPP loan round 2 On April 26, 2021, the Company received the proceeds from a loan in the amount of $486,638 , pursuant to the Paycheck Protection Program of the CARES Act (“PPP”). The loan matures on April 19, 2026 and bears interest at a rate of 1% per annum. The loan is evidenced by a promissory note, dated as of April 19, 2021, which contains customary events of default relating to, among other things, payment defaults and breaches of representations and warranties. All or a portion of the loan may be forgiven by the U.S. Small Business Administration (the “SBA”) upon application by the Company beginning 8 weeks but not later than 24 weeks (“covered period”) after loan approval and upon documentation of expenditures in accordance with the SBA requirements. The loan may be prepaid by the Company at any time prior to maturity with no prepayment penalties. Repayment begins 10 months after the covered period (any length between eight and 24 weeks) with payments to begin July 31, 2022. The current portion of the loan is $0 , assuming payments will begin on July 31, 2022. Principal payments for the years ended September 30, are $0 in 2021, $25,714 in 2022, $126,975 in 2023, $128,242 in 2024, $129,539 in 2025, and $76,168 thereafter. Interest expense for the twelve months ended September 30, 2021, is $2,187 . ​ In the event the loan, or any portion thereof, is forgiven pursuant to the PPP, the amount forgiven is applied to outstanding principal. While the Company intends to apply for the forgiveness of the loan, there is no assurance that the Company will obtain forgiveness of the loan in whole or in part. The Company intends to use the proceeds from the loan for qualifying expenses. The application for these funds requires the Company to, in good faith, certify that the current economic uncertainty made the loan request necessary to support the ongoing operations of the Company. This certification further requires the Company to consider its current business activity and its ability to access other sources of liquidity sufficient to support ongoing operations in a manner that is not significantly detrimental to the business. The receipt of these funds, and the forgiveness of the loan attendant to these funds, is dependent on the Company having initially qualified for the loan and qualifying for the forgiveness of such loan based on its future adherence to the forgiveness criteria.

CONVERTIBLE DEBENTURES PAYABLE

CONVERTIBLE DEBENTURES PAYABLE	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Debt Instruments [Abstract]
CONVERTIBLE DEBENTURES PAYABLE	NOTE 8 – CONVERTIBLE DEBENTURES PAYABLE ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contractual ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Interest ​ ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Rates ​ Contractual ​ Warrants Related party convertible debentures: Current Long Term Balance Cash PIK Maturity Date issued $3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 587,544 $ 566,272 ​ $ 2,162,750 ​ 10% ​ ​ ​ 12/1/2023 ​ 3,550,709 $750,000 convertible debenture, December 1, 2020 (2) ​ ​ 628,005 ​ ​ — ​ ​ 750,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 68,182 $800,000 convertible debenture, April 1, 2021 (2) ​ ​ 648,065 ​ ​ — ​ ​ 800,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 72,727 $400,000 convertible debenture, May 1, 2021 (2) ​ ​ 319,569 ​ ​ — ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 $400,000 convertible debenture, June 2, 2021 (2) ​ ​ 315,468 ​ ​ — ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 Total related party convertible debentures, net ​ $ 2,498,651 ​ $ 566,272 ​ $ 4,512,750 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $350,000 convertible debenture, January 12, 2021 (2) ​ ​ 289,188 ​ ​ — ​ ​ 350,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 87,500 $250,000 convertible debenture, May 21, 2021 (2) ​ ​ 198,995 ​ ​ — ​ ​ 250,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 22,727 Total convertible debentures, net ​ $ 488,183 ​ $ — ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contractual ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Interest ​ ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Rates ​ Contractual ​ Warrants Related party convertible debentures: Current Long Term Balance Cash PIK Maturity Date issued $3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 530,226 ​ $ 876,256 ​ $ 2,715,582 ​ 10% ​ ​ ​ 12/1/2023 ​ 3,550,709 $750,000 convertible debenture, December 1, 2020 (2) ​ ​ — ​ ​ 536,508 ​ ​ 750,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 68,182 $800,000 convertible debenture, April 1, 2021 (2) ​ ​ — ​ ​ 534,114 ​ ​ 800,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 72,727 $400,000 convertible debenture, May 1, 2021 (2) ​ ​ — ​ ​ 259,246 ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 $400,000 convertible debenture, June 2, 2021 (2) ​ ​ — ​ ​ 252,070 ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 Total related party convertible debentures, net ​ $ 530,226 ​ $ 2,458,194 ​ $ 5,065,582 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $350,000 convertible debenture, January 12, 2021 (3) ​ ​ — ​ ​ 243,578 ​ ​ 350,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 87,500 $250,000 convertible debenture, May 21, 2021 (4) ​ ​ — ​ ​ 160,741 ​ ​ 250,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 22,727 Total convertible debentures, net ​ $ — ​ $ 404,319 ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ (1) Unsecured convertible debentures (at $0.60 per common share) issued to related parties, amended October 23, 2020, interest at 10% per annum beginning November 1, 2020, monthly payments of unpaid interest accrued at 12.5% per annum will be paid in arrears through March 31, 2021, beginning April 1, 2021, we began paying equal monthly installments of principal and interest at 10% per annum through December 1, 2023. The debentures are convertible at any time prior to the maturity in whole or in parts into our common shares at a price of $0.60 per common share. We issued 3,550,709 common share purchase warrants, with each warrant exercisable at $0.86 for a period of 10 years. The beneficial conversion feature totaled $612,313 and was recorded as a debt discount. We also recorded the allocated fair value of the warrants $2,387,687 as additional debt discount. (2) On December 1, 2020, we offered, in a private placement, the aggregate offering amount of up to $3,000,000 of Senior Secured Promissory Debentures, with a minimum subscription amount of $250,000 and common stock warrants with an aggregate exercise price of $750,000 and aggregate exercisable warrant shares of 272,727 shares. We treated the conversion feature as a derivative instrument. At the option of the Senior Secured Promissory Note holders, the notes are convertible at the earlier of a change of control event, a Qualified IPO, both of which are defined in the Promissory Note Agreement or the maturity date of December 1, 2022. If the conversion takes place at the maturity date, the note will be converted in whole or in parts (which cannot be less than 50% of the amount due under the note) into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the thirty trading day period ending one trading day prior to the maturity date. If the conversion takes place at the change of control date, the note will be converted into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the ten trading day period ending one trading day prior to the change of control effective date. In the event of a Qualified IPO, but subject to the closing of such Qualified IPO, the amount due shall convert in full on the closing date of such Qualified IPO into a number of shares equal to the amount due on such closing date divided by the applicable IPO conversion price, as defined in the Promissory Note Agreement. The Senior Secured Promissory Debentures under the offering accrue cash interest at 4% per annum and payment in kind (PIK) interest at 6% payable in our common stock, determined on a 360-day basis. Cash interest is payable in advance for the period from the issue date to November 30, 2021, and then is payable six months in arrears on June 1, 2022, then six months in arrears on December 1, 2022. The accrued PIK interest is payable in shares of common stock in an amount equal to the amount of PIK Interest accrued as of such date, divided by the volume weighted average price (VWAP) of common stock during each trading day during the ten-trading day period ending one trading day prior to the PIK Interest Payment due dates of June 1, 2021, December 1, 2021, June 1, 2022, and December 1, 2022. The proceeds received upon issuing the Senior Secured Promissory Debentures were first allocated to the fair value of the embedded features with the remainder to the debt host instrument. ● $750,000 December 1, 2020 debenture the fair value of the conversion feature of $339,216 and the allocated fair value of the warrants of $26,770 were recorded as debenture discount. ● $350,000 January 12, 2021 debenture the fair value of the conversion feature of $139,751 and the allocated fair value of the warrants of $31,282 were recorded as debenture discount. ● $800,000 April 1, 2021 debenture the fair value of the conversion feature of $319,431 and the allocated fair value of the warrants of $60,406 were recorded as debenture discount. ● $400,000 May 1, 2021 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $31,309 were recorded as debenture discount. ● $250,000 May 21, 2021 debenture the fair value of the conversion feature of $99,822 and the allocated fair value of the warrants of $14,940 were recorded as debenture discount. ● $400,000 June 2, 2021 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $30,481 were recorded as debenture discount. ​ The following table presents the interest expense related to the contractual interest coupon and the amortization of debt discounts on the convertible debentures: ​ ​ ​ ​ ​ Six months ended March 31, ​ 2022 2021 Interest expense ​ $ 285,309 ​ $ 346,182 Interest accretion ​ ​ 713,197 ​ ​ 465,641 Amortization of debt discounts ​ ​ ​ ​ ​ ​ Total ​ $ 998,506 ​ $ 811,823 For the six months remaining 2022 ​ ​ ​ ​ $ 579,373 2023 ​ ​ ​ ​ 4,200,761 2024 ​ ​ ​ ​ 332,617 Convertible debentures payable, related and non related party ​ ​ ​ ​ 5,112,751 Less: Debt discount on convertible debentures payable ​ ​ ​ ​ (1,559,645) Total convertible debentures payable, related and non related party, net ​ ​ ​ ​ $ 3,553,106 ​	NOTE 12 – CONVERTIBLE DEBENTURES PAYABLE ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Contractual ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Interest Rates ​ Contractual ​ Warrants ​ ​ Current Long Term Balance Cash PIK Maturity Date issued Related party convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 530,226 ​ $ 876,256 ​ $ 2,715,582 ​ 10% ​ ​ ​ 01-12-2023 ​ 3,550,709 $ 750,000 convertible debenture, December 1, 2020 (2) ​ ​ — ​ ​ 536,508 ​ ​ 750,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 68,182 $ 800,000 convertible debenture, April 1, 2021 (2) ​ ​ — ​ ​ 534,114 ​ ​ 800,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 72,727 $ 400,000 convertible debenture, May 1, 2021 (2) ​ ​ — ​ ​ 259,246 ​ ​ 400,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 36,364 $ 400,000 convertible debenture, June 2, 2021 (2) ​ ​ — ​ ​ 252,070 ​ ​ 400,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 36,364 Total related party convertible debentures, net ​ $ 530,226 ​ $ 2,458,193 ​ $ 5,065,582 ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 287,000 convertible debenture converted July 1, 2021 (3) ​ $ — ​ $ — ​ $ — ​ 10% ​ ​ ​ 01-07-2021 ​ ​ $ 400,000 convertible debenture converted January 8, 2021 (4) ​ ​ — ​ ​ — ​ ​ — ​ 11% ​ ​ ​ 08-01-2021 ​ ​ $ 350,000 convertible debenture, January 12, 2021 (2) ​ ​ — ​ ​ 243,579 ​ ​ 350,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 87,500 $ 250,000 convertible debenture, May 21, 2021 (2) ​ ​ — ​ ​ 160,741 ​ ​ 250,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 22,727 Total convertible debentures, net ​ $ — ​ $ 404,320 ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Contractual ​ ​ ​ ​ ​ ​ Net Carrying Value ​ ​ Principal ​ Interest Rates ​ Contractual ​ Warrants ​ ​ Current Long Term ​ Balance Cash PIK Maturity Date issued Related party convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ — ​ $ 1,239,677 ​ $ 3,150,411 ​ 10% ​ ​ ​ 01-12-2023 ​ 3,550,709 Total related party convertible debentures, net ​ $ — ​ $ 1,239,677 ​ $ 3,150,411 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 287,000 convertible debenture amended October 22, 2020 (3) ​ $ 89,561 ​ $ 177,799 ​ $ 287,000 ​ 10% ​ ​ ​ 01-07-2021 ​ ​ $ 400,000 convertible debenture amended August 20, 2019 (4) ​ ​ 326,143 ​ ​ — ​ ​ 326,143 ​ 11% ​ ​ ​ 08-01-2021 ​ ​ Total convertible debentures, net ​ $ 415,704 ​ $ 177,799 ​ $ 613,143 ​ ​ ​ ​ ​ ​ ​ ​ ​ (1) Unsecured convertible debentures (at $0.60 per common share) issued to related parties, amended October 23, 2020, interest at 10% per annum beginning November 1, 2020, monthly payments of unpaid interest accrued at 12.5% per annum will be paid in arrears through March 31, 2021, beginning April 1, 2021, the Company began paying equal monthly installments of principal and interest at 10% per annum through December 1, 2023 . The debentures are convertible at any time prior to the maturity in whole or in parts into common shares of the Company at a price of $0.60 per common share. The Company issued 3,550,709 common share purchase warrants, with each warrant exercisable at $0.86 for a period of 10 years . The beneficial conversion feature totaled $612,313 and was recorded as a debt discount. The Company also recorded the allocated fair value of the warrants $2,387,687 as additional debt discount. ​ (2) On December 1, 2020, the Company offered, in a private placement, the aggregate offering amount of up to $3,000,000 of Senior Secured Promissory Debentures, with a minimum subscription amount of $250,000 and common stock warrants with an aggregate exercise price of $750,000 and aggregate exercisable warrant shares of 272,727 shares. ​ The Company treated the conversion feature as a derivative instrument. At the option of the Senior Secured Promissory Note holders, the notes are convertible at the earlier of a change of control event, a Qualified IPO, both of which are defined in the Promissory Note Agreement or the maturity date of December 1, 2022. If the conversion takes place at the maturity date, the note will be converted in whole or in parts (which cannot be less than 50% of the amount due under the note) into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the thirty trading day period ending one trading day prior to the maturity date. If the conversion takes place at the change of control date, the note will be converted into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the ten trading day period ending one trading day prior to the change of control effective date. In the event of a Qualified IPO, but subject to the closing of such Qualified IPO, the amount due shall convert in full on the closing date of such Qualified IPO into a number of shares equal to the amount due on such closing date divided by the applicable IPO conversion price, as defined in the Promissory Note Agreement. ​ The Senior Secured Promissory Debentures under the offering accrue cash interest at 4% per annum and payment in kind (PIK) interest at 6% payable in the Company’s common stock, determined on a 360-day basis. Cash interest is payable in advance for the period from the issue date to November 30, 2021, and then is payable six months in arrears on June 1, 2022, then six months in arrears on December 1, 2022. The accrued PIK interest is payable in shares of common stock in an amount equal to the amount of PIK Interest accrued as of such date, divided by the volume weighted average price (VWAP) of common stock during each trading day during the ten-trading day period ending one trading day prior to the PIK Interest Payment due dates of June 1, 2021, December 1, 2021, June 1, 2022, and December 1, 2022. ​ The proceeds received upon issuing the Senior Secured Promissory Debentures were first allocated to the fair value of the embedded features with the remainder to the debt host instrument. ● $750,000 December 1, 2020 debenture the fair value of the conversion feature of $339,216 and the allocated fair value of the warrants of $26,770 were recorded as debenture discount. ● $350,000 January 12, 2021 debenture the fair value of the conversion feature of $139,751 and the allocated fair value of the warrants of $31,282 were recorded as debenture discount. ● $800,000 April 1, 2021 debenture the fair value of the conversion feature of $319,431 and the allocated fair value of the warrants of $60,406 were recorded as debenture discount. ● $400,000 May 1, 2021 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $31,309 were recorded as debenture discount. ● $250,000 May 21, 2021 debenture the fair value of the conversion feature of $99,822 and the allocated fair value of the warrants of $14,940 were recorded as debenture discount. ● $400,000 June 2, 2020 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $30,481 were recorded as debenture discount. ​ (3) Convertible debentures (at $0.60 per common share) issued to a former officer of the Company, interest at 10% per annum, amended as of October 22, 2020, provides those monthly payments of $7,939 including principal and interest are to be made beginning December 1, 2020 through its maturity date of December 1, 2023; secured by 5,000,000 shares of the Company’s common stock which are owned by the Company’s Chief Executive Officer. The debenture is convertible at any time prior to December 1, 2023, in whole or in parts into common stock of the Company at a price of $0.60 per common share. As the effective conversion rate based on the principal $287,000 was $0.60 per share which was less than the Company’s stock price on the date of issuance, a beneficial conversion feature was present at the issuance date. The beneficial conversion feature totaled $30,996 and was recorded as a debt discount. For the twelve months ended September 30, 2021, principal payments totaled $40,956. On July 2, 2021, $216,105 total debenture and $1,800 of unpaid accrued interest was converted into 363,176 shares of common stock and the Company recognized a gain on debt extinguishment of $15,006 on debenture discount. ​ (4) Secured convertible debenture (primary interest in all Company assets), interest at 11% per annum, accrued monthly and the outstanding principal and unpaid accrued interest was due January 8, 2021. $326,143 total debenture and $50,213 of unpaid accrued interest was converted into 1,003,618 shares of common stock on January 8, 2021. The lender received 1,003,618 shares of common stock from this conversion and the Company recognized no gain or loss. ​ The following table presents the interest expense related to the contractual interest coupon and the amortization of debt discounts on the convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Twelve months ended September 30, ​ 2021 2020 Interest expense ​ $ 605,839 ​ $ 303,936 Interest accretion ​ ​ 449,096 ​ ​ 0 Amortization of debt discounts ​ ​ 621,274 ​ ​ 630,992 Total ​ $ 1,676,209 ​ $ 934,928 ​ Maturity analysis under total convertible debentures, net are as follows: ​ ​ ​ ​ ​ For the years ended September 30, ​ ​ 2022 ​ $ 1,132,205 2023 ​ 4,200,761 2024 ​ 332,619 Convertible debentures payable, related and non related party ​ 5,665,585 Less: Debt discount on convertible debentures payable ​ (2,272,847) Total convertible debentures payable, related and non related party, net ​ $ 3,392,738 ​

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES We may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance. There are no such loss contingencies that are included in the financial statements as of March 31, 2022.	NOTE 13 – COMMITMENTS AND CONTINGENCIES The Company may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance. There are no such loss contingencies that are included in the financial statements as of September 30, 2021.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 – RELATED PARTY TRANSACTIONS Related parties are natural persons or other entities that have the ability, directly or indirectly, to control another party or exercise significant influence over the party making financial and operating decisions. Related parties include other parties that are subject to common control or that are subject to common significant influences. We borrowed funds for business operations from a certain stockholder and board member through convertible debenture agreements and have remaining balances, including accrued interest amounting to $2,495,549 and $2,448,871 as of March 31, 2022, and September 30, 2021, respectively. We incurred interest expense, including amortization of debt discount for these convertible debentures in the amounts of $446,348 and $85,949 for the six months ended March 31, 2022, and 2021, respectively. See Note 8 for convertible debentures discussion. On February 23, 2022, we entered into a Non-Revolving Line of Credit Loan Agreement (the “Prior Loan Agreement”), with Excel Family Partners, LLLP (“Excel”), an entity managed by Bruce Cassidy, a member of the Company’s board of directors, for aggregate loans of up to $1.5 million, which was amended on April 13, 2022, to increase the aggregate amount to $2.0 million (the “$2m Loan”).	NOTE 14 – RELATED PARTY TRANSACTIONS Related parties are natural persons or other entities that have the ability, directly or indirectly, to control another party or exercise significant influence over the party making financial and operating decisions. Related parties include other parties that are subject to common control or that are subject to common significant influences. The Company borrowed funds for business operations from certain stockholders through convertible debenture agreements and has remaining balances, including accrued interest amounting to $5,164,690 and $3,203,880 as of September 30, 2021, and September 30, 2020, respectively. The Company incurred interest expense for these convertible debentures in the amounts of $557,820 and $207,674 for the twelve months ended September 30, 2021, and 2020, respectively. See Note 12 for convertible debentures discussion. ​ The Company received proceeds of $400,000 from a related party for the September 30, 2021, offering (see Note 15 and Note 16), in exchange for 320,000 shares of Common Stock and 320,000 Warrants. ​ A consulting firm controlled by a member of Company management provides services for the Company in the amount of $318,035 for the twelve months ending September 30, 2021, and $285,000 for the twelve months ending September 30, 2020. ​

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Equity [Abstract]
STOCKHOLDERS' EQUITY (DEFICIT)	NOTE 11 –STOCKHOLDERS’ EQUITY (DEFICIT) Convertible Preferred Stock Of the 16,666,667 shares of preferred stock authorized, we had designated (i) 3,333,334 shares of preferred stock as Series A Convertible Preferred Stock (the “Series A Preferred Stock”) and (ii) 3,333,334 shares of preferred stock as Series B Convertible Preferred Stock (the “Series B Preferred Stock.” As of March 31, 2022, and March 31, 2021, we had Series Preferred Stock issued and outstanding, respectively. As of March 31, 2022, and March 31, 2021 outstanding Each share of Series B Preferred Stock has a liquidation preference of $1.50 per share, is entitled to 100 votes per share and is convertible at any time at the discretion of the holder thereof into 100 shares of common stock. We evaluated the features of the Convertible Preferred Stock under ASC 480 and classified them as permanent equity because the Convertible Preferred stock is not mandatorily or contingently redeemable at the stockholder’s option and the liquidation preference that exists does not fall within the guidance of SEC Accounting Series Release No. 268 – Presentation in Financial Statements of “Redeemable Preferred Stocks” On March 18, 2022, a board member converted his outstanding 200,000 shares of Series B Convertible Preferred shares to 20,000,000 shares of common stock. ​ Common stock Our authorized capital stock consists of 316,666,667 shares of common stock, $0.0001 par value per share, and 16,666,667 shares of preferred stock, $0.0001 par value per share. As of March 31, 2022, and March 31, 2021, there were 153,507,277 and 121,193,056, respectively, shares of common stock issued outstanding Six months ended March 31, 2022 During the six months ended March 31, 2022, we issued 37,136 shares of common stock with a value of $88,500 as payment in kind for accrued interest due on certain convertible notes. Of this amount, Six months ended March 31, 2021 During the six months ended March 31, 2021, we issued1,369,863 shares of our common stock with a value of $2,671,233 for the purchase of certain intangible assets. During the six months ended March 31, 2021, we issued 97,891 shares of our common stock with a value of $194,803 as a debt settlement. During the six months ended March 31, 2021, we issued1,180,880 shares of our common stock, valued at $2,065,996 capitalized as license content assets. During the six months ended March 31, 2021, we issued 454,463 shares of our common stock with a value of $863,480 for the purchase of 20% ownership in EON. During the six months ended March 31, 2021, we issued an aggregate of 2,548,000 shares of our common stock for gross cash proceeds of $3,185,000. We recorded no offering costs. During the six months ended March 31, 2021, we issued 217,429 shares of our common stock in satisfaction of a common stock subscription of $135,144. During the six months ended March 31, 2021, we converted a convertible note plus accrued interest in the amount of $376,356 into 1,003,618 shares of our common stock. See Note 12 – Stock Options and Warrants for stock compensation discussion.	NOTE 15 –STOCKHOLDERS’ EQUITY (DEFICIT) Convertible Preferred Stock In addition, as of such date, of the 16,666,667 shares of preferred stock authorized, we had designated (i) 3,333,334 shares of preferred stock as Series A Convertible Preferred Stock (the “Series A Preferred Stock”) and (ii) 3,333,334 shares of preferred stock as Series B Preferred. As of September 30, 2021, and September 30, 2020, the Company had 200,000 and 200,000 shares of Series B convertible preferred stock issued outstanding As of September 30 outstanding outstanding issued outstanding Presentation in Financial Statements of “Redeemable Preferred Stocks” Change in Number of Authorized and Outstanding Shares On June 8, 2020, a 1 for 1.5 reverse stock split of the Company’s common stock became effective. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively adjusted for the effects of the reverse split for all periods presented. Common stock The Company is authorized to issue 316,666,667 shares of its $0.0001 par value common stock. As of September 30, 2021, and September 30, 2020, there were 133,470,018 issued outstanding Twelve months ended September 30, 2021 The Company issued an aggregate of 9,001,460 shares of its common stock for gross cash proceeds of $11,251,825. The Company recorded no offering costs. The Company issued 497,429 shares of its common stock in satisfaction of a common stock subscription of $485,144. The Company converted a convertible note plus accrued interest in the amount of $376,356 into 1,003,618 shares of its common stock. The Company also converted a convertible note plus accrued interest in the amount of $217,905 into 363,176 shares of common stock. The Company issued 2,457,898 shares of its common stock with a value of $6,553,235 for the 100% business acquisition of EON Media Group. The Company issued 3,066,700 shares of its common stock in connection with the conversion of series A convertible preferred stock. The Company issued 14,475 shares of its common stock for $41,977 payment in kind interest payable in the Company’s common stock. The Company issued 95,718 shares of its common stock for consulting services valued at $236,834. The Company issued 1,278,771 shares of its common stock, valued at $2,260,799 capitalized as license content assets. Subsequently the Company recognized impairment expense of $2,260,799 for non-recoverable license content assets (See Note 6). The Company, entered into securities purchase agreements with accredited investors pursuant to which the Company sold, in a private offering,5,773,460 shares of the Company’s common stock, and warrants to purchase up to an aggregate of 6,573,460 shares of Common Stock. The Company issued 320,000 shares of Common Stock to a related party valued at $295,181. The Company issued 5,253,460 shares of Common Stock under the offering valued at $4,663,116. Twelve months ended September 30, 2020 The Company issued an aggregate of 4,393,333 shares of its common stock for proceeds of $3,516,500. The Company issued 93,333 shares of its common stock in satisfaction of a common stock subscription of $47,168. The Company issued 4,000,000 shares of its common stock for consulting services valued at $1,500,000 to a related party. The Company issued 5,168,931 shares of its common stock and 30,667 shares of Series A convertible preferred stock as part of the merger with Interlink. The Company also assumed debt to a related party of $180,000 and accrued interest of $3,842 and charged $80,134 of legal expenses related to reverse merger charged to additional paid in capital. The Company issued 100,000 shares of its Series B convertible preferred stock at a fair value of $4,800,000 at date of issuance in exchange for loan and accrued interest forgiveness of $1,006,594 and the balance was recorded as inducement expense of 3,793,406. The Company applied the guidance in ASC 470-20. The Company issued 100,000 shares of its Series B convertible preferred stock at a fair value of $4,800,000 at date of issuance, in exchange for $1,000,000 cash and the balance was recorded as a deemed dividend of $3,800,000. The Company applied the guidance in ASC 470-20.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Share-based Payment Arrangement, Additional Disclosure [Abstract]
STOCK OPTIONS AND WARRANTS	NOTE 12 – STOCK OPTIONS AND WARRANTS Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from using our historical stock prices. We account for the expected life of options based on the contractual life of options for non-employees. For employees, our accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. The following table summarizes the stock option activity for the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ Weighted Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ Aggregate ​ Options Exercise Price Contractual Term Intrinsic Value Outstanding at September 30, 2021 17,833,356 ​ $ 1.04 8.30 ​ $ 25,478,339 Grants 911,200 ​ ​ 2.30 9.77 ​ ​ 823,281 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited (338,250) ​ 2.13 — ​ — Outstanding at March 31, 2022 18,406,306 ​ $ 1.08 7.87 ​ $ 26,301,620 Exercisable at March 31, 2022 12,938,126 ​ $ 0.97 7.50 ​ $ 19,944,636 ​ The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than our stock price of $2.50 as of March 31, 2022, and $2.90 as of March 31, 2021, which would have been received by the option holders had those option holders exercised their options as of that date. The following table presents information related to stock options on March 31, 2022: ​ ​ ​ ​ ​ ​ ​ Options outstanding ​ ​ ​ ​ Weighted ​ Options ​ ​ ​ ​ average ​ exercisable Exercise ​ Number of ​ remaining life ​ number of price options in years options 0.86 1,148,371 4.42 1,148,371 0.66 4,663,935 6.59 4,663,935 0.89 ​ 2,500,000 ​ 8.21 ​ 1,882,000 1.10 ​ 7,882,799 ​ 8.62 ​ 4,141,691 0.57 ​ 300,000 ​ 8.92 ​ 300,000 2.84 ​ 250,000 ​ 9.08 ​ 250,000 2.75 600,000 ​ 9.10 ​ 166,667 2.35 125,000 9.33 11,111 2.40 ​ 50,000 ​ 9.33 ​ — 2.50 ​ 50,000 ​ 9.34 ​ 50,000 2.30 ​ 836,200 ​ 9.52 ​ 324,350 ​ ​ 18,406,306 ​ ​ ​ 12,938,126 ​ Stock-based compensation We recognize compensation expense for all stock options granted using the fair value-based method of accounting. During the six months ended March 31, 2022, we issued 911,200 options valued at $1.38 per option. As of March 31, 2022, the total compensation cost related to nonvested awards not yet recognized is $10,732,391 and the weighted average period over which expense is expected to be recognized in months is 27.4. We calculated the fair value of options issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ March 31, 2022 Weighted average fair value of options granted ​ $ 1.38 ​ Expected life ​ 5.00 – 6.00 years ​ Risk-free interest rate ​ 0.01 - 1.47 % Expected volatility ​ 55.80 - 69.60 % Expected dividends yield ​ 0 % Forfeiture rate ​ 0 % ​ The stock-based compensation expense related to option grants was $2,665,724 and $5,554,053, for the six months ended March 31, 2022, and 2021, respectively. Warrants The following table summarizes the changes in warrants outstanding and the related prices for the shares of our common stock: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants outstanding ​ Warrants exercisable ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ remaining ​ Weighted ​ ​ ​ remaining ​ ​ ​ ​ ​ contractual ​ average ​ ​ ​ contractual ​ ​ ​ Number ​ life ​ exercise ​ Number ​ life Exercise prices outstanding (years) ​ price exercisable (years) $ 0.86 ​ 3,850,709 ​ 5.12 ​ $ 0.86 ​ 3,850,709 ​ 5.12 ​ 0.38 ​ 2,000,000 ​ 4.69 ​ ​ 0.38 ​ 2,000,000 ​ 4.69 ​ 0.75 ​ 2,666,667 ​ 7.95 ​ ​ 0.75 ​ 2,666,667 ​ 7.95 ​ 2.75 ​ 323,864 ​ 2.67 ​ ​ 2.75 ​ 323,864 ​ 2.67 ​ 2.80 ​ 50,000 ​ 9.07 ​ ​ 2.80 ​ 50,000 ​ 9.07 ​ 2.75 ​ 6,573,460 ​ 2.50 ​ ​ 2.75 ​ 6,573,460 ​ 2.50 ​ 2.35 ​ 187,324 ​ 4.96 ​ ​ 2.35 ​ 34,273 ​ 4.96 ​ The following table summarizes the warrant activity for the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ exercise ​ ​ Number of ​ price per ​ ​ shares ​ share Outstanding at September 30, 2021 ​ 15,464,700 ​ $ 1.63 Issued ​ 187,324 ​ ​ 2.35 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at March 31, 2022 15,652,024 ​ $ 1.64 ​ We record all warrants granted using the fair value-based method of accounting. During the six months ended March 31, 2022, we issued 187,324 warrants for consulting services and recorded consulting expense of $56,788. During the six months ended March 31, 2021, we issued 155,682 warrants in conjunction with the issue of senior secured convertible debentures, of which 68,182 warrants were issued to a related party, in the total amount of $1,100,000 and recorded the allocated fair values of the warrants of $58,052 as additional debt discounts. We calculated the fair value of warrants issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ ​ March 31, 2022 Weighted average fair value of warrants granted ​ $ 0.61 ​ Expected life ​ 1.75 - 10 years ​ Risk-free interest rate ​ 0.15% to 2.10% ​ Expected volatility ​ 43% to 57.30% ​ Expected dividends yield ​ 0 % Forfeiture rate ​ 0 % ​	NOTE 16 – STOCK OPTIONS AND WARRANTS Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from using the Company’s historical stock prices. The Company accounts for the expected life of options based on the contractual life of options for non-employees. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. The following table summarizes the stock option activity for the twelve months ended September 30, 2021 and September 30, 2020, respectively: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ Weighted Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ Aggregate ​ Options Exercise Price Contractual Term Intrinsic Value Outstanding at September 30, 2019 5,812,306 ​ $ 0.70 8.66 ​ $ 10,179,515 Grants 2,500,000 ​ 0.89 9.96 ​ 3,899,750 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited — ​ — — ​ — Outstanding at September 30, 2020 8,312,306 ​ $ 0.76 8.28 ​ $ 14,079,265 Grants 9,670,216 ​ ​ 1.29 9.34 ​ ​ 11,399,074 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited (149,166) ​ 1.10 — ​ — Outstanding at September 30, 2021 17,833,356 ​ $ 1.04 8.30 ​ $ 25,478,339 Exercisable at September 30, 2021 11,298,290 ​ $ 0.90 7.82 ​ $ 17,587,909 ​ The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than the Company’s stock price of $2.45 as of September 30, 2021, and $2.03 as of September 30, 2020, which would have been received by the option holders had those option holders exercised their options as of that date. The following table presents information related to stock options on September 30, 2021: ​ ​ ​ ​ ​ ​ ​ Options outstanding ​ ​ ​ ​ Weighted ​ Options ​ ​ ​ ​ average ​ exercisable Exercise ​ Number of ​ remaining life ​ number of price options in years options 0.86 1,148,371 4.91 1,148,371 0.66 4,663,935 7.09 4,663,935 0.89 ​ 2,500,000 ​ 8.71 ​ 1,630,000 1.10 ​ 8,021,049 ​ 9.12 ​ 3,186,539 0.57 ​ 300,000 ​ 9.42 ​ 300,000 2.84 ​ 450,000 ​ 9.58 ​ 250,000 2.75 600,000 ​ 9.59 ​ 66,667 2.35 50,000 9.81 2,778 2.40 ​ 50,000 ​ 9.82 ​ — 2.50 ​ 50,000 ​ 9.84 ​ 50,000 ​ ​ 17,833,356 ​ ​ ​ 11,298,290 ​ Stock-based compensation The Company recognizes compensation expense for all stock options granted using the fair value-based method of accounting. During the twelve months ended September 30, 2021, the Company issued 9,670,216 options valued at $2.03 per option. As of September 30, 2021, the total compensation cost related to nonvested awards not yet recognized is $11,610,922 and the weighted average period over which expense is expected to be recognized in months is 29.95. The Company calculated the fair value of options issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ September 30, 2021 Weighted average fair value of options granted ​ $ 2.03 ​ Expected life ​ 5.00 10.00 ​ Risk-free interest rate ​ 0.01 - 1.56 % Expected volatility ​ 50.00 - 58.85 % Expected dividends yield ​ 0 % Forfeiture rate ​ 0 % ​ The stock-based compensation expense related to option grants was $8,292,265 and $316,033, for the twelve months ended September 30, 2021, and 2020, respectively. Warrants The following table summarizes the changes in warrants outstanding and the related prices for the shares of the Company’s common stock: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants outstanding ​ Warrants exercisable ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ remaining ​ Weighted ​ ​ ​ remaining ​ ​ ​ ​ ​ contractual ​ average ​ ​ ​ contractual ​ ​ ​ Number ​ life ​ exercise ​ Number ​ life Exercise prices outstanding (years) ​ price exercisable (years) $ 0.86 ​ 3,850,709 ​ 5.62 ​ $ 0.86 ​ 3,850,709 ​ 5.62 ​ 0.38 ​ 2,000,000 ​ 5.19 ​ ​ 0.38 ​ 2,000,000 ​ 5.19 ​ 0.75 ​ 2,666,667 ​ 8.45 ​ ​ 0.75 ​ 2,666,667 ​ 8.45 ​ 2.75 ​ 323,864 ​ 1.17 ​ ​ 2.75 ​ 323,864 ​ 1.17 ​ 2.80 ​ 50,000 ​ 9.57 ​ ​ 2.80 ​ 50,000 ​ 9.57 ​ 2.75 ​ 6,573,460 ​ 3.00 ​ ​ 2.75 ​ 6,573,460 ​ 3.00 ​ The following table summarizes the warrant activity for the twelve months ended September 30, 2021, and 2020: ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ exercise ​ ​ Number of ​ price per ​ ​ shares ​ share Outstanding at September 30, 2019 ​ 5,550,709 ​ $ 0.68 Issued ​ 2,666,667 ​ ​ 0.75 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at September 31, 2020 ​ 8,217,376 ​ $ 0.73 Issued ​ 7,247,324 ​ ​ 2.67 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at September 30, 2021 15,464,700 ​ $ 1.63 ​ The Company records all warrants granted using the fair value-based method of accounting. On September 30, 2021, the Company, entered into securities purchase agreements with accredited investors pursuant to which the Company sold, in a private offering, 5,773,460 shares of the Company’s common stock, and warrants to purchase up to an aggregate of 6,573,460 shares of Common Stock. Each investor was entitled to purchase one share of Common Stock and one Warrant to purchase one share of Common Stock for an aggregate purchase price of $1.25. The Warrants are immediately exercisable, have a ten-year term and an exercise price of $2.75 per share. The Company issued 320,000 warrants fair valued at $278,400 to a related party. During the twelve months ended September 30, 2021, the Company issued 110,227 warrants in conjunction with the issues of senior secured convertible debentures in the total amount of $600,000 and recorded the allocated fair values of the warrants of $59,212 as additional debt discounts. Further, the Company issued 213,637 warrants in conjunction with the issues of related party senior secured convertible debentures in the total amount of $2,350,000 and recorded the allocated fair values of the related party warrants of $165,682 as additional related party debt discounts. The Company issued 50,000 warrants with a fair value of $82,000, as severance. The Company also issued 300,000 warrants to a consultant with a fair value of $492,000. During the year ended September 30, 2020, the Company assumed a related party note of $180,000 and associated accrued interest of $3,842 as part of the reverse merger with Interlink. After the assumption of the debt and accrued interest during 2020, the Company issued 2,666,667 warrants valued at $702,219 to retire the $180,000 debt and $5,563 of accrued liabilities. The Company calculated the fair value of warrants issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ September 30, 2021 Weighted average fair value of warrants granted ​ $ 1.21 ​ Expected life ​ 1.75 - 10 years ​ Risk-free interest rate ​ 0.15% to 1.58% ​ Expected volatility ​ 57.30% to 58.65% ​ Expected dividends yield ​ 0 % Forfeiture rate ​ 0 % ​

INCOME TAX

INCOME TAX	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 13 – INCOME TAXES We calculate our interim income tax provision in accordance with ASC Topic 270, Interim Reporting and ASC Topic 740, Accounting for Income Taxes. At the end of each interim period, we estimate the annual effective tax rate and apply that rate to our ordinary year to date earnings. In addition, the tax effects of unusual or infrequently occurring items including changes in judgment about valuation allowances and effects of changes in enacted tax laws are recognized discretely in the interim period in which the change occurs. The computation of the annual estimated effective tax rate at each interim period requires certain estimates and significant judgment including the expected operating (loss) income for the year, permanent and temporary differences as a result of differences between amounts measured and recognized in accordance with tax laws and financial accounting standards, and the likelihood of recovering deferred tax assets generated in the current fiscal year. The accounting estimates used to compute income tax expense may change as new events occur or additional information is obtained. For the six months ended March 31, 2022, we recorded an income tax provision of $1,051 related to state and local taxes. For the six months ended March 31, 2021, we recorded an income tax provision of $99,830 primarily related to a true-up of prepaid taxes from 2019. The effective rate for both the six months ended March 31, 2022, and March 31, 2021, differ from the U.S. federal statutory rate of 21% as no income tax benefit was recorded for current year operating losses as we maintain a full valuation allowance on our deferred tax assets.	NOTE 17 - INCOME TAX On March 27, 2020, the CARES Act was enacted to provide economic relief to those impacted by the COVID-19 pandemic. In addition to the PPP loans, the CARES Act made various tax law changes including among other things (i) modifications to the federal net operating loss rules including permitting federal net operating losses incurred in 2018, 2019, and 2020 tax years to be carried back to the five preceding taxable years in order to generate a refund of previously paid income taxes, (ii) enhanced recoverability of AMT tax credit carryforwards, (iii) increased the limitation under Internal Revenue Code ("IRC") Section 163(j) for 2019 and 2020 to permit additional expensing of interest, and (iv) enacted a technical correction so that qualified improvement property can be immediately expensed under IRC Section 168(k). On December 27, 2020, the Consolidated Appropriations Act of 2021 (“CAA”) was enacted and provided clarification on the tax deductibility of expenses funded with PPP loans as fully deductible for tax purposes. During the year ended September 30, 2021, the Company recorded income for financial reporting purposes related to the forgiveness of some of its PPP loans. The forgiveness of these PPP loans is not taxable. The components of income (loss) before the provision (benefit) for income taxes are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 ​ 2020 Domestic Operations ​ $ (24,670,551) ​ $ (17,103,695) Foreign Operations ​ ​ (6,918,857) ​ ​ — Total ​ $ (31,589,408) ​ $ (17,103,695) ​ Income tax expense (benefit) consist of the following for the years ended September 30, 2021 and 2020 consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 2020 Current: ​ ​ ​ ​ Federal ​ $ 98,372 ​ $ 0 State ​ ​ 3,290 ​ ​ 1,600 Foreign ​ ​ 0 ​ ​ 0 Total Current provision (benefit) ​ ​ 101,662 ​ ​ 1,600 Deferred: ​ ​ ​ ​ ​ ​ Federal ​ ​ (455,107) ​ ​ 0 State ​ ​ (102,479) ​ ​ 0 Foreign ​ ​ (158,988) ​ ​ 0 Total Deferred provision (benefit) ​ ​ (716,574) ​ ​ 0 Total provision (benefit) ​ $ (614,912) ​ $ 1,600 ​ The reconciliation between the U.S. statutory federal income tax rate and the Company’s effective tax rate for the years ended September 30, 2021, and 2020 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2021 September 31, 2020 ​ U.S. federal statutory rate ​ ​ 21.00 % ​ 21.00 % State income taxes, net of federal benefit ​ ​ 2.00 % ​ 2.21 % Goodwill impairment ​ ​ (3.43) % ​ (7.80) % Non-deductible items ​ ​ (0.20) % ​ (7.14) % Change in valuation allowance ​ ​ (15.13) % ​ 3.43 % Change in tax rates ​ ​ 0.11 % ​ (5.27) % US effects of foreign operations ​ ​ (0.31) % ​ — % Other ​ ​ (2.10) % ​ (6.44) % Effective tax rate ​ ​ 1.95 % ​ (0.01) % ​ As of September 30, 2021, and 2020, the Company’s deferred tax assets (liabilities) consisted of the effects of temporary differences attributable to the following: ​ ​ ​ ​ ​ ​ ​ Deferred tax assets: September 30, 2021 September 30, 2020 Net Operating Losses ​ $ 6,284,425 ​ $ 3,108,502 Allowance for doubtful accounts ​ ​ 87,771 ​ ​ — Stock-based compensation ​ ​ 1,765,463 ​ ​ — Fixed assets book/ tax basis difference ​ ​ — ​ ​ — Operating right of use assets ​ ​ 1,331 ​ ​ 1,533 Accrued expenses ​ ​ 259,264 ​ ​ 84,140 Amortization of debt discount ​ ​ 643,848 ​ ​ 310,225 Research credit ​ ​ — ​ ​ — Intangible book/tax basis difference ​ ​ 2,124,796 ​ ​ 1,846,646 Total deferred tax asset, net ​ ​ 11,166,898 ​ ​ 5,351,046 Less: reserve for allowance ​ ​ (10,521,546) ​ ​ (5,348,138) Total Deferred tax asset, net of valuation allowance ​ $ 645,352 ​ $ 2,908 ​ ​ ​ ​ ​ ​ ​ Deferred tax liabilities: ​ ​ ​ ​ ​ ​ Fixed assets book/ tax basis difference ​ ​ (1,504) ​ ​ (2,908) Derivative liability ​ ​ (643,848) ​ ​ ​ Total deferred tax liabilities ​ $ (645,352) ​ $ (2,908) Total Deferred tax liability, net of valuation allowance ​ $ — ​ $ — ​ ASC 740, “Income Taxes” requires that a valuation allowance is established when it is “more likely than not” that all, or a portion of, deferred tax assets will not be recognized. A review of all available positive and negative evidence needs to be considered, including the scheduled reversal of existing taxable temporary differences, projected future taxable income, and tax planning strategies. After consideration of all the information available, management believes that uncertainty exists with respect to the future realization of its deferred tax assets and has, therefore, established a full valuation allowance as of September 30, 2021, and 2020. As of September 30, 2021, the Company has federal net operating loss carryforwards of $24.2 million of which $1.6 million expire between 2036 and 2037 and available to offset 100% of future taxable income. The remaining 382”) of the Internal Revenue Code of 1986, as amended. An ownership change generally occurs if certain stockholders increase their aggregate percentage ownership of a corporation’s stock by more than 50 percentage points over their lowest percentage ownership at any time during the testing period, which is generally the three-year period preceding any potential ownership change. The Company has not completed an analysis to determine whether any such limitations have been triggered as of September 30, 2020. As of September 30, 2021, the Company has state net operating loss carryforwards of $14.5 million. The state NOLs begin to expire in 2037. The Company has Singapore net operating loss carryforwards of The Company files income tax returns in the U.S. federal and various state jurisdictions. As of September 30, 2021, the federal and state tax returns for the years from 2016 through 2020 remain open to examination by the Internal Revenue Service and various state authorities. As of September 30, 2021, and 2020, the Company has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements. The Company’s policy is to classify assessments, if any, for tax-related interest as income tax expenses. No interest or penalties were recorded. The Company does not expect its unrecognized tax benefit position to change during the next twelve months.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS Non-Revolving Line of Credit Refinance Effective as of April 25, 2022, we entered into a Non-Revolving Line of Credit Loan Agreement with Excel for principal amount of up to $4,022,986 , evidenced by a Non-Revolving Line of Credit Promissory Note, also effective as of April 25, 2022. The Loan matures eighteen (18) months from the date of the Loan Agreement and accrues interest, payable semi-annually in arrears, at a fixed rate of interest equal to twelve ( 12 ) percent per year. On April 25, 2022, we used $2.022 million of the proceeds of the Loan to pre-pay all of the remaining outstanding principal and interest of the $2m Loan, in accordance with Section 2.5 of the Prior Loan Agreement, which Prior Loan Agreement was terminated as of April 25, 2022. In connection with the Loan, on April 25, 2022, we issued a warrant for an aggregate of up to 1,149,425 shares of our common stock. The Warrant has an exercise price of $1.75 per share, expires on April 25, 2025 and shall be exercisable at any time prior to the Expiration Date. Under the Loan Agreement, we have granted to Excel a security interest in all of our present and future assets and properties, real or personal, tangible or intangible, wherever located, including products and proceeds thereof. Refinancing of Convertible Debentures On May 9, 2022 we completed a transfer of certain of our outstanding unsecured convertible debentures in the aggregate principal amount of $2,068,399 (the “Old Debentures”) by prepaying the principal and interest owed on such debentures in full under the terms of the debentures and issuing new substantially identical unsecured convertible debentures in the aggregate principal amount of $2,079,993 (the “New Debentures”) to a related party (the “Transfer”). The New Debentures, like the Old Debentures, mature on December 1, 2023, require monthly installments of principal and interest at 10% per annum and are convertible at any time prior to the maturity in whole or in part into our common shares at a price of $0.60 per common share. We had previously sought, but did not receive, certain concessions from the holders of the Old Debentures related to ongoing monthly principal and interest payments and the conversion of the Old Debentures into shares of our common stock in connection with any significant public equity capital raise by us. In connection with the issuance of the New Debentures, the holder thereof (the “Transferee”) has agreed to a cessation of principal and interest payments on the New Debentures until December 1, 2022, at which time accrued interest would be paid in a lump sum in cash and monthly principal and interest payments would resume. The Transferee has further agreed to convert the New Debentures into shares of our common stock upon any significant public equity capital raise by us. See Note 10 Related Party Transactions. Non-Revolving Line of Credit Effective as of May 13, 2022, we entered into a Non-Revolving Line of Credit Loan Agreement (the “RAT Loan Agreement”) with several institutional and individual lenders and RAT Investment Holdings, LP, as administrator, for an aggregate principal amount of $2.2 million (the “RAT Loan”). The RAT Loan matures eighteen ( 18 ) months from the effective date of the RAT Loan Agreement and accrues interest, payable semi-annually in arrears, at a fixed rate of interest equal to twelve ( 12 ) percent per year. In connection with the Loan, on May 13, 2022, we issued a warrant to each lender for an aggregate of up to 628,575 shares of our common stock. Each Warrant has an exercise price of $1.75 per share, expires on May 13, 2025 , and shall be exercisable at any time prior to the Expiration Date. Under the RAT Loan Agreement, we have granted to the lenders a security interest in all of our present and future assets and properties, real or personal, tangible or intangible, wherever located, including products and proceeds thereof, which security interest is pari passu with the loan agreement with Excel. ​	NOTE 18 – SUBSEQUENT EVENTS The Company has evaluated all subsequent events through the date of filing, to ensure that this filing includes appropriate disclosure of events both recognized in the financial statements as of September 30, 2021, and events which occurred after September 30, 2021, but which were not recognized in the financial statements. The Company has determined that there were no subsequent events which required recognition, adjustment to or disclosure in the financial statements. ​

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The unaudited	Basis of presentation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Screenplay and EON Media Group. These consolidated financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States (“GAAP”). All inter-company transactions and balances have been eliminated on consolidation.
Use of estimates	Use of estimates The preparation of the unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions used in the fair value of stock-based compensation, the fair value of other equity and debt instruments, fair value of intangible assets and recoverability of license content assets.	Use of estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions used in the fair value of stock-based compensation, the fair value of warrants, fair value of intangible assets, recoverability of goodwill and intangible assets.
Business combinations	Business combinations We account for business acquisitions under Accounting Standards Codification (“ASC”) 805, Business Combinations.	Business combinations The Company accounts for business acquisitions under Accounting Standards Codification (“ASC”) 805, Business Combinations.
Variable interest entities (""VIE'")		Variable interest entities (“VIE”) ​ Variable interests are contractual, ownership or other monetary interests in an entity that change with fluctuations in the fair value of the entity’s net assets exclusive of variable interests. A VIE can arise from items such as lease agreements, loan arrangements, guarantees or service contracts. An entity is a VIE if (a) the entity lacks sufficient equity or (b) the entity’s equity holders lack power or the obligation and right as equity holders to absorb the entity’s expected losses or to receive its expected residual returns. ​ If an entity is determined to be a VIE, the entity must be consolidated by the primary beneficiary. The primary beneficiary is the holder of the variable interests that has the power to direct the activities of a VIE that most significantly impact the VIE’s economic performance and has the obligation to absorb losses of or the right to receive benefits from the VIE that could potentially be significant to the VIE. Therefore, the Company must identify which activities most significantly impact the VIE’s economic performance and determine whether it, or another party, has the power to direct those activities. As of September 30, 2021, and 2020, the Company had no investments that qualify as VIE. ​
Segment reporting	Segment reporting We report as one reportable segment because we do not have more than one operating segment. Our business activities, revenues and expenses are evaluated by management as one reportable segment.	Segment reporting ​ The Company reports as one reportable segment because the Company does not have more than one operating segment. The Company's business activities, revenues and expenses are evaluated by management as one reportable segment.
Cash	Cash Cash and cash equivalents include all highly liquid monetary instruments with original maturities of three months or less when purchased. These investments are carried at cost, which approximates fair value. Financial instruments that potentially subject us to concentrations of credit risk consist primarily of cash deposits. We maintain our cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). At times, our cash and cash equivalent balances may be uninsured or in amounts that exceed the FDIC insurance limits. We have not experienced any losses on such accounts. On March 31, 2022, and September 30, 2021, we had no cash equivalents. As of March 31, 2022, and September 30, 2021, approximately $387,998 and $3,655,716 of cash exceeded the FDIC insurance limits, respectively.	Cash Cash and cash equivalents include all highly liquid monetary instruments with original maturities of three months or less when purchased. These investments are carried at cost, which approximates fair value. Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash deposits. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). At times, the Company’s cash and cash equivalent balances may be uninsured or in amounts that exceed the FDIC insurance limits. The Company has not experienced any loses on such accounts. On September 30, 2021, and September 30, 2020, the Company had no cash equivalents. As of September 30, 2021, and September 30, 2020, approximately $3,655,716, and $1,695,763 of cash exceeded the FDIC insurance limits, respectively.
Accounts receivable	Accounts receivable Accounts receivable represent amounts due from customers. We assess the collectability of receivables on an ongoing basis. A provision for the impairment of receivables involves significant management judgment and includes the review of individual receivables based on individual customers, current economic trends and analysis of historical bad debts. As of March 31, 2022, and September 30, 2021, we recorded an allowance for doubtful accounts of $235,371 and $216,238, respectively.	Accounts receivable Accounts receivable represent amounts due from customers. The Company assesses the collectability of receivables on an ongoing basis. A provision for the impairment of receivables involves significant management judgement and includes the review of individual receivables based on individual customers, current economic trends and analysis of historical bad debts. As of September 30, 2021, and September 30, 2020, the Company had recorded an allowance for doubtful accounts of $426,813
Concentration of credit risk	Concentration of credit risk We grant credit in the normal course of business to our customers. Periodically, we review past due accounts and make decisions about future credit on a customer by customer basis. Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to discharge an obligation. Our concentration of credit risk was not significant as of March 31, 2022, and September 30, 2021.	Concentration of credit risk The Company grants credit in the normal course of business to its customers. Periodically, the Company reviews past due accounts and makes decisions about future credit on a customer by customer basis. Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to discharge an obligation. The Company’s concentration of credit risk was not significant as of September 30, 2021, and September 30, 2020.
Inventory		Inventory Inventories are valued at the lower of cost or net realizable value. The Company purchases inventory from a vendor and all inventory purchased is deemed finished goods. Cost is determined using the first-in-first-out basis for finished goods. Net realizable value is determined on the basis of anticipated sales proceeds less the estimated selling expenses. Management compares the cost of inventories with the net realizable value and an allowance is made to write down inventories to net realizable value, if lower. As of September 30, 2021, and September 30, 2020, the Company recorded no valuation allowance.
Prepaid expenses		Prepaid expenses Expenditures paid in one accounting period which will not be consumed until a future period such as insurance premiums and annual subscription fees are accounted for on the balance sheet as a prepaid expense. When the asset is eventually consumed, it is charged to expense.
License Content Asset	License Content Asset On January 1, 2020, we adopted the guidance in ASU 2019-02, Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials	License Content Asset On January 1, 2020, the Company adopted the guidance in ASU 2019-02, Entertainment — Films — Other Assets — —
Equity method investments		Equity method investments The Company accounts for investments in unconsolidated entities under the equity method of accounting if it could exercise significant influence over the operating and financial policies of an entity but does not have a controlling financial interest. Judgment regarding the level of influence over each equity method investment includes considering key factors such as ownership interest, representation on the board of directors, participation in policy-making decisions and material intercompany transactions. The Company’s proportionate share of the net income (loss) resulting from these investments are reported under the line-item captioned equity method investment income in our Consolidated Statements of Operations. The carrying value of our equity method investments is reported in equity method investments in the Consolidated Balance Sheets. The Company’s equity method investments are reported at cost and adjusted each period for the Company’s share of the investee’s income or loss and dividend paid, if any. The Company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable.
Goodwill and other intangible assets	Goodwill and other intangible assets Goodwill represents the excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. Goodwill and other intangible assets determined to have an indefinite useful life are not amortized but are subject to impairment tests. We conduct our annual impairment tests or whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. We conducted the annual impairment test on September 30, 2021. When evaluating goodwill and indefinite-lived intangible assets for impairment, we may first perform an assessment of qualitative factors to determine if the fair value of the reporting unit or the intangible asset is more-likely-than-not greater than the carrying amount. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, overall financial performance, and results of past impairment tests. If, based on a review of the qualitative factors, we determine it is more-likely-than-not that the fair value is greater than the carrying value, we may bypass a quantitative test for impairment. In performing the quantitative test for impairment of goodwill, we compare the fair value of each reporting unit with it carrying amount, including goodwill, in order to identify a potential impairment. Measurement of the fair value of a reporting unit is based on a fair value measure using the sum of the discounted estimated future cash flows. Estimates of forecasted cash flows involve measurement uncertainty, and it is therefore possible that reductions in the carrying value of goodwill may be required in the future because of changes in management’s future cash flow estimates. When the fair value of a reporting unit is less than its carrying amount, goodwill of the reporting unit is considered to be impaired. Effective January 1, 2020, we adopted the guidance in Accounting Standards Update (“ASU”) 2017-04, Simplifying the Test for Goodwill Impairment , which measures impairment amount as the excess of a reporting unit’s carrying amount over its fair value as determined by the quantitative test.	Goodwill and other intangible assets Goodwill represents the excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. Goodwill and other intangible assets determined to have an indefinite useful life are not amortized but are subject to impairment tests. The Company conducts its annual impairment tests or whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. The Company conducted the annual impairment test on September 30, 2021. This is a change in accounting principle as the timing of the annual impairment test in prior periods was for the twelve months ended December 31, 2020. The Company deems the change of impairment test timing to be appropriate as part of the year end change from December 31,2021 to September 30, 2021. When evaluating goodwill and indefinite-lived intangible assets for impairment, the Company may first perform an assessment of qualitative factors to determine if the fair value of the reporting unit or the intangible asset is more-likely-than-not greater than the carrying amount. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, overall financial performance, and results of past impairment tests. If, based on a review of the qualitative factors, the Company determines it is more-likely-than-not that the fair value is greater than the carrying value, the Company may bypass a quantitative test for impairment. In performing the quantitative test for impairment of goodwill, the Company compares the fair value of each reporting unit with it carrying amount, including goodwill, in order to identify a potential impairment. Measurement of the fair value of a reporting unit is based on a fair value measure using the sum of the discounted estimated future cash flows. Estimates of forecasted cash flows involve measurement uncertainty, and it is therefore possible that reductions in the carrying value of goodwill may be required in the future because of changes in management’s future cash flow estimates. When the fair value of a reporting unit is less than it carrying amount, goodwill of the reporting unit is considered to be impaired. Effective January 1, 2020, the Company adopted the guidance in Accounting Standards Update (“ASU”) 2017-04, Simplifying the Test for Goodwill Impairment The Company measures impairment of indefinite-lived intangible assets, which consist of brand name, based on projected discounted cash flows. The Company also re-evaluates the useful life of the brand name to determine whether events and circumstances continue to support an indefinite useful life. The Company charged Eon goodwill $4,442,487 to impairment during the twelve months ended September 30, 2021. The Company also charged goodwill for the tax benefit on acquisition of Spkr and Eon Media Group of $719,688 during the twelve months ended September 30, 2021. See Note 8 for Goodwill discussion.
Long-lived assets		Long-lived assets The Company evaluates the recoverability of long-lived assets, other than goodwill and indefinite-lived intangible assets, for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Conditions that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant change in the extent or manner that an asset is used, or a significant adverse change that would indicate that the carrying amount of an asset or group of assets is not recoverable. For long-lived assets to be held and used, the Company recognizes an impairment loss only if their carrying amount is not recoverable through the undiscounted cash flows. The impairment loss is based on the difference between the carrying amount and estimated fair value as determined by discounted future cash flows. The Company’s finite long-lived intangible assets are amortized on a straight-line basis over their estimated useful lives, which range from two
Property and equipment, net		Property and equipment, net Property and equipment are stated at cost, less accumulated depreciation. Depreciation is calculated using the straight-line method over the asset’s estimated useful life. The capitalization policy for the company is to capitalize property and equipment purchases greater than $3,000. Expenditures for maintenance and repairs are expensed as incurred. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in earnings. Estimated useful lives for Equipment and Software is 5 years and 3 years, respectively.
Operating leases	Operating leases We determine if an arrangement is a lease at inception. Operating lease right-of-use assets (“ROU assets”) and short-term and long-term lease liabilities are included on the face of the consolidated balance sheet. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. We have lease agreements with lease and non-lease components, which are accounted for as a single lease component. For lease agreements with terms less than 12 months, we have elected the short-term lease measurement and recognition exemption, and recognize such lease payments on a straight-line basis over the lease term.	Operating leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use assets (“ROU assets”) and short-term and long-term lease liabilities are included on the face of the consolidated balance sheet. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components, which are accounted for as a single lease component. For lease agreements with terms less than 12 months, the Company has elected the short-term lease measurement and recognition exemption, and it recognizes such lease payments on a straight-line basis over the lease term.
Fair value measurement	Fair value measurement We determine the fair value of our assets and liabilities using a hierarchy established by the accounting guidance that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology included quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology is one or more unobservable inputs which are significant to the fair value measurement. The carrying amount of our financial instruments, including cash, accounts receivable, deposits, short-term portion of notes receivable and notes payable, and current liabilities approximate fair value due to their short-term nature. We do not have financial assets or liabilities that are required under US GAAP to be measured at fair value on a recurring basis. We have not elected to use fair value measurement option for any assets or liabilities for which fair value measurement is not presently required. We record assets and liabilities at fair value on a nonrecurring basis as required by US GAAP. Assets recognized or disclosed at fair value in the condensed ​ The following table summarizes fair value measurements of the Derivative Liability as of March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ Significant ​ ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Derivative liabilities ​ ​ — ​ ​ — ​ ​ 912,320 ​ ​ 912,320 Total ​ $ — ​ $ — ​ $ 912,320 ​ $ 912,320 ​ The following table summarizes fair value measurements of the Derivative Liability as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ ​ Significant ​ ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Derivative liabilities ​ ​ — ​ ​ — ​ ​ 1,058,633 ​ ​ 1,058,633 Total ​ $ — ​ $ — ​ $ 1,058,633 ​ $ 1,058,633 ​ The following table summarizes changes in fair value measurements of the Derivative Liability during the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of September 30, 2021 ​ $ 1,058,633 Derivative liability issued with convertible debentures ​ — Change in fair value ​ (146,313) Balance as of March 31, 2022 ​ $ 912,320 ​ The following table summarizes the unobservable inputs used in the valuation of the derivatives during the six months ended March 31, 2022: ​ ​ ​ ​ Expected term ​ 0.67 - 1.75 years Discount rate ​ 7.12% - 11.80% Volatility ​ 75% - 110.0% ​	Fair value measurement The company determines the fair value of its assets and liabilities using a hierarchy established by the accounting guidance that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology included quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology is one or more unobservable inputs which are significant to the fair value measurement. The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. The derivative liabilities are recognized at fair value on a recurring basis at September 30, 2021 and are Level 3 measurements. There have been no transfers between levels . The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ ​ Significant ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ (Level 1) (Level 2) (Level 3) Total Derivative liabilities ​ — ​ — ​ 1,058,633 ​ 1,058,633 Total $ — $ — $ 1,058,633 $ 1,058,633 ​ The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ Balance as of September 30, 2020 $ — Derivative liability issued with convertible debentures ​ ​ 1,217,650 Change in fair value ​ ​ (159,017) Balance as of September 30, 2021 $ 1,058,633 ​ The following table summarizes the unobservable inputs used in the valuation of the derivatives during the nine months ended September 30, 2021: ​ Expected term 1.17 – Discount rate ​ 7.12% – Volatility ​ 90% – ​
Convertible debt and derivative treatment		Convertible debt and derivative treatment When the Company issues debt with a conversion feature, we must first assess whether the conversion feature meets the requirements to be treated as a derivative, as follows: a) one or more underlyings, typically the price of our common stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. An embedded equity-linked component that meets the definition of a derivative does not have to be separated from the host instrument if the component qualifies for the scope exception for certain contracts involving an issuer’s own equity. The scope exception applies if the contract is both a) indexed to its own stock; and b) classified in shareholders’ equity in its statement of financial position. If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using the Monte Carlo Method upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the statement of operations. The debt discount is amortized through interest expense over the life of the debt.
Convertible debt and beneficial conversion features	Convertible debt and beneficial conversion features If the conversion feature is not treated as a derivative, we assess whether it is a beneficial conversion feature (“BCF”). A BCF exists if the conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the conversion price and the common stock into which it is convertible and is recorded as additional paid in capital and as a debt discount in the consolidated balance sheets. We amortize the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt.	Convertible debt and beneficial conversion features If the conversion feature is not treated as a derivative, the Company assesses whether it is a beneficial conversion feature (“BCF”). A BCF exists if the conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the conversion price and the common stock into which it is convertible and is recorded as additional paid in capital and as a debt discount in the consolidated balance sheets. The Company amortizes the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt.
Advertising costs	Advertising costs We expense all advertising costs as incurred. Advertising and marketing costs for the six months ended March 31, 2022, and 2021 were $2,251,590 and $426,098, respectively.	Advertising costs The Company expenses all advertising costs as incurred. Advertising and marketing costs for the twelve months ended September 30, 2021, and 2020, were $981,878 and $143,096, respectively.
Revenue recognition	Revenue recognition We recognize revenue in accordance with ASC 606 , Revenue from Contracts with Customers ● executed contracts with our customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation of the transaction price to each performance obligation; and ● recognition of revenue only when we satisfy each performance obligation. Performance obligations and significant judgments Our revenue streams can be categorized into the following performance obligations and recognition patterns: ● Delivery of streaming services including content encoding and hosting. We recognize revenue over the term of the service based on bandwidth usage. ● Delivery of subscription content services in customized formats. We recognize revenue over the term of the service. ● Delivery of hardware for ongoing subscription content delivery through software. We recognize revenue at the point of hardware delivery. ● Revenue share arrangements, where platform providers distribute our licensed content and providers pay us a portion of the usage-based advertising revenues. Transaction prices for performance obligations are explicitly outlined in relevant agreements; therefore, we do not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified.	Revenue recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation of the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. Performance obligations and significant judgments The Company’s revenue streams can be categorized into the following performance obligations and recognition patterns: ● Delivery of streaming services including content encoding and hosting. The Company recognizes revenue over the term of the service based on bandwidth usage. ● Delivery of subscription content services in customized formats. The Company recognizes revenue over the term of the service. ● Delivery of hardware for ongoing subscription content delivery through software. The Company recognizes revenue at the point of hardware delivery. ● Revenue share arrangements, where platform providers distribute the Company’s licensed content and providers pay the Company a portion of the usage-based advertising revenues. Transaction prices for performance obligations are explicitly outlined in relevant agreements; therefore, the Company does not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified. Customer acquisition costs The Company records commission expense associated with subscription revenue. Commissions are included in operating expenses. The Company has elected the practical expedient that allows the Company to recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the Company otherwise would have recognized is one year or less.
Cost of revenue	Cost of revenue Cost of revenue represents the cost of the delivered hardware and related bundled software and is recognized at the time of sale. For ongoing licensing and hosting fees, cost of sales is recognized over time based on usage patterns.	Cost of revenue Cost of revenue represents the cost of the delivered hardware and related bundled software and is recognized at the time of sale. For ongoing licensing and hosting fees, cost of sales is recognized over time based on usage patterns.
Deferred income	Deferred income We bill subscription services in advance of when the service period is performed. The deferred income recorded at March 31, 2022, and September 30, 2021, represents our accounting for the timing difference between when the subscription fees are received and when the performance obligation is satisfied.	Deferred income The Company bills subscription services in advance of when the service period is performed. The deferred income recorded at September 30, 2021 and September 30, 2020, represents the Company’s accounting for the timing difference between when the subscription fees are received and when the performance obligation is satisfied.
Net loss per share	Net loss per share We account for net loss per share in accordance with ASC subtopic 260-10, Earnings Per Share Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. The following securities are excluded from the calculation of weighted average diluted shares at March 31, 2021, and September 30, 2021, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Options to purchase common stock 18,406,306 17,833,356 Warrants to purchase common stock 15,652,025 15,464,700 Series A preferred stock — 3,066,700 Series B preferred stock — 20,000,000 Convertible debentures 4,922,121 7,079,622 Total common stock equivalents 38,980,452 63,444,378	Net loss per share The Company accounts for net loss per share in accordance with ASC subtopic 260-10, Earnings Per Share Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. The following securities are excluded from the calculation of weighted average diluted shares at September 30, 2021, and September 30, 2020, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Options to purchase common stock 17,833,356 8,312,306 Warrants to purchase common stock 15,464,700 8,217,376 Series A preferred stock — 3,066,700 Series B preferred stock 20,000,000 20,000,000 Convertible debentures 5,815,323 6,908,637 Total common stock equivalents 59,113,379 46,505,019
Shipping and handling costs		Shipping and handling costs A shipping and handling fee is charged to customers and recorded as revenue at the time of sale. The associated cost of shipping and handling is recorded as a cost of revenue at the time of service.
Income taxes		Income taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.
Stock-based compensation	Stock-based compensation Share-based compensation issued to employees is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. We measure the fair value of the share-based compensation issued to non-employees using the stock price observed in the trading market (for stock transactions) or the fair value of the award (for non-stock transactions), which were more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of (1) the date at which commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete.	Stock-based compensation Share-based compensation issued to employees is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. The Company measures the fair value of the share-based compensation issued to non-employees using the stock price observed in the trading market (for stock transactions) or the fair value of the award (for non-stock transactions), which were more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of (1) the date at which commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete.
Recently adopted accounting pronouncements	Recently adopted accounting pronouncements In September 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ​ In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)	Recently adopted accounting pronouncements In March 2019, the FASB issued ASU 2019-02, Entertainment — — — — — —
Accounting standards issued but not yet effective		Accounting standards issued but not yet effective In September 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of derivative liabilities are recognized at fair value on a recurring basis		The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ ​ Significant ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ (Level 1) (Level 2) (Level 3) Total Derivative liabilities ​ — ​ — ​ 1,058,633 ​ 1,058,633 Total $ — $ — $ 1,058,633 $ 1,058,633 ​
Schedule of changes in fair value measurements of the Derivative Liability	The following table summarizes changes in fair value measurements of the Derivative Liability during the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of September 30, 2021 ​ $ 1,058,633 Derivative liability issued with convertible debentures ​ — Change in fair value ​ (146,313) Balance as of March 31, 2022 ​ $ 912,320 ​ The following table summarizes the unobservable inputs used in the valuation of the derivatives during the six months ended March 31, 2022: ​ ​ ​ ​ Expected term ​ 0.67 - 1.75 years Discount rate ​ 7.12% - 11.80% Volatility ​ 75% - 110.0%	The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ Balance as of September 30, 2020 $ — Derivative liability issued with convertible debentures ​ ​ 1,217,650 Change in fair value ​ ​ (159,017) Balance as of September 30, 2021 $ 1,058,633
Schedule of unobservable inputs used in the valuation of the derivatives		​ Expected term 1.17 – Discount rate ​ 7.12% – Volatility ​ 90% –
Schedule of weighted average diluted shares	The following securities are excluded from the calculation of weighted average diluted shares at March 31, 2021, and September 30, 2021, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Options to purchase common stock 18,406,306 17,833,356 Warrants to purchase common stock 15,652,025 15,464,700 Series A preferred stock — 3,066,700 Series B preferred stock — 20,000,000 Convertible debentures 4,922,121 7,079,622 Total common stock equivalents 38,980,452 63,444,378	The following securities are excluded from the calculation of weighted average diluted shares at September 30, 2021, and September 30, 2020, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Options to purchase common stock 17,833,356 8,312,306 Warrants to purchase common stock 15,464,700 8,217,376 Series A preferred stock — 3,066,700 Series B preferred stock 20,000,000 20,000,000 Convertible debentures 5,815,323 6,908,637 Total common stock equivalents 59,113,379 46,505,019

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	12 Months Ended
	Sep. 30, 2021
Business Combinations [Abstract]
Allocation of the purchase consideration	The allocation of the purchase consideration is as follows: ​ ​ ​ ​ ​ ​ April 27, ​ ​ 2021 Fair value of shares issued ​ $ 5,689,755 Cash consideration ​ 750,000 Fair value of prior investment in EON Media Group ​ 1,615,030 Total consideration paid ​ $ 8,054,785 ​ ​ ​ ​
Schedule of preliminary purchase price allocation	The purchase price allocation is as follows: ​ ​ ​ ​ ​ ​ April 27, ​ ​ 2021 Cash and cash equivalents ​ $ 63 Goodwill ​ ​ 5,829,722 Brand name intangible asset ​ ​ 2,300,000 Current liabilities ​ ​ (75,000) Total purchase price allocation ​ $ 8,054,785

INVENTORY (Tables)

INVENTORY (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Inventory Disclosure [Abstract]
Schedule of inventory	Our finished goods inventory consisted of the following on March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Computers ​ $ 13,127 ​ $ 6,881 Hasp keys ​ 3,547 ​ 3,581 Loop player ​ 45,409 ​ 212,586 Total inventory ​ $ 62,083 ​ $ 223,048	The Company’s finished goods inventory consisted of the following on September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Computers ​ $ 6,881 ​ $ 13,522 Hasp keys ​ 3,581 ​ 633 Loop player ​ 212,586 ​ 24,920 Total inventory ​ $ 223,048 ​ $ 39,075

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2021
Table Text Block Supplement [Abstract]
Schedule of equipment	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Equipment ​ $ 489,456 ​ $ 467,208 Software ​ 53,450 ​ 53,450 ​ ​ 542,906 ​ 520,659 Less: accumulated depreciation ​ (503,970) ​ (490,580) Total, equipment net ​ $ 38,936 ​ $ 30,079

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Table Text Block Supplement [Abstract]
Schedule of other intangible assets	Our other intangible assets, each definite lived assets, consisted of the following as of March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ Useful life 2022 2021 Customer relationships ​ nine years ​ $ 1,012,000 ​ $ 1,012,000 Content library ​ two years ​ 198,000 ​ 198,000 Total intangible assets, gross ​ ​ ​ 1,210,000 ​ 1,210,000 Less: accumulated amortization ​ ​ ​ (563,444) ​ (507,222) Total ​ ​ ​ (563,444) ​ (507,222) Total intangible assets, net ​ ​ ​ $ 646,556 ​ $ 702,778	The Company’s other intangible assets, each definite lived assets, consisted of the following as of September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ Useful life 2021 2020 Screenplay brand ​ not applicable ​ $ — ​ $ 130,000 Customer relationships ​ nine years ​ 1,012,000 ​ 1,012,000 Content library ​ two years ​ 198,000 ​ 198,000 Total intangible assets ​ ​ ​ 1,210,000 ​ 1,340,000 Less: accumulated amortization ​ ​ ​ (507,222) ​ (376,889) Total intangible assets, net ​ ​ ​ $ 702,778 ​ $ 963,111

LEASES (Tables)

LEASES (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Leases [Abstract]
Schedule of lease liability	​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Short term portion ​ $ 146,979 ​ $ 167,101 Long term portion ​ 14,775 ​ 75,530 Total lease liability ​ $ 161,754 ​ $ 242,631	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Short term portion ​ $ 167,101 ​ $ 139,858 Long term portion ​ 75,530 ​ 248,540 Total lease liability ​ $ 242,631 ​ $ 388,398
Schedule of maturity analysis	Maturity analysis under these lease agreements are as follows: ​ ​ ​ ​ ​ ​ ​ 2022 ​ $ 158,212 2023 ​ 18,792 Total undiscounted cash flows ​ 177,004 Less: 10% Present value discount ​ (15,250) Lease liability ​ $ 161,754	​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ $ 184,480 2023 ​ 84,175 Total undiscounted cash flows ​ 268,656 Less: 10% Present value discount ​ (26,025) Lease liability ​ $ 242,631
Schedule of lease expense	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended March 31, ​ 2022 2021 Operating lease expense ​ $ 88,888 ​ $ 88,888 Short-term lease expense ​ 4,200 ​ 2,603 Total lease expense ​ $ 93,088 ​ $ 91,491	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Twelve months ended ​ ​ September 30, ​ September 30, ​ 2021 2020 Operating lease expense ​ $ 177,777 ​ $ 169,029 Short-term lease expense ​ 8,400 ​ 3,250 Total lease expense ​ $ 186,177 ​ $ 172,279
Schedule of weighted-average remaining lease term and discount rate	Weighted-average remaining lease term and discount rate for operating leases are as follows: ​ ​ ​ ​ Weighted-average remaining lease term 0.96 years ​ Weighted-average discount rate 10% ​	​ ​ ​ ​ ​ Weighted-average remaining lease term 1.44 years ​ Weighted-average discount rate 10 %

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	Accounts payable and accrued expenses consisted of the following as of March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Accounts payable ​ $ 2,260,046 ​ $ 1,147,585 Interest payable ​ 194,725 ​ 106,631 Payroll liabilities ​ — ​ 20,250 Other accrued liabilities ​ ​ 1,276,287 ​ ​ 307,977 Accrued liabilities ​ 1,471,012 ​ 434,858 Accrued royalties ​ ​ 2,597,676 ​ ​ 633,463 Total accounts payable and accrued expenses ​ $ 6,328,734 ​ $ 2,215,906	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Accounts payable ​ $ 1,147,581 ​ $ 253,677 Interest payable ​ 106,631 ​ 166,290 Accrued liabilities ​ 941,440 ​ 537,884 Payroll liabilities ​ 20,250 ​ 44,855 Total accounts payable and accrued expenses ​ $ 2,215,902 ​ $ 1,002,706

CONVERTIBLE DEBENTURES PAYABLE

CONVERTIBLE DEBENTURES PAYABLE (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Debt Instruments [Abstract]
Schedule of convertible debentures to related parties	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contractual ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Interest ​ ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Rates ​ Contractual ​ Warrants Related party convertible debentures: Current Long Term Balance Cash PIK Maturity Date issued $3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 587,544 $ 566,272 ​ $ 2,162,750 ​ 10% ​ ​ ​ 12/1/2023 ​ 3,550,709 $750,000 convertible debenture, December 1, 2020 (2) ​ ​ 628,005 ​ ​ — ​ ​ 750,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 68,182 $800,000 convertible debenture, April 1, 2021 (2) ​ ​ 648,065 ​ ​ — ​ ​ 800,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 72,727 $400,000 convertible debenture, May 1, 2021 (2) ​ ​ 319,569 ​ ​ — ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 $400,000 convertible debenture, June 2, 2021 (2) ​ ​ 315,468 ​ ​ — ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 Total related party convertible debentures, net ​ $ 2,498,651 ​ $ 566,272 ​ $ 4,512,750 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $350,000 convertible debenture, January 12, 2021 (2) ​ ​ 289,188 ​ ​ — ​ ​ 350,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 87,500 $250,000 convertible debenture, May 21, 2021 (2) ​ ​ 198,995 ​ ​ — ​ ​ 250,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 22,727 Total convertible debentures, net ​ $ 488,183 ​ $ — ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contractual ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Interest ​ ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Rates ​ Contractual ​ Warrants Related party convertible debentures: Current Long Term Balance Cash PIK Maturity Date issued $3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 530,226 ​ $ 876,256 ​ $ 2,715,582 ​ 10% ​ ​ ​ 12/1/2023 ​ 3,550,709 $750,000 convertible debenture, December 1, 2020 (2) ​ ​ — ​ ​ 536,508 ​ ​ 750,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 68,182 $800,000 convertible debenture, April 1, 2021 (2) ​ ​ — ​ ​ 534,114 ​ ​ 800,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 72,727 $400,000 convertible debenture, May 1, 2021 (2) ​ ​ — ​ ​ 259,246 ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 $400,000 convertible debenture, June 2, 2021 (2) ​ ​ — ​ ​ 252,070 ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 Total related party convertible debentures, net ​ $ 530,226 ​ $ 2,458,194 ​ $ 5,065,582 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $350,000 convertible debenture, January 12, 2021 (3) ​ ​ — ​ ​ 243,578 ​ ​ 350,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 87,500 $250,000 convertible debenture, May 21, 2021 (4) ​ ​ — ​ ​ 160,741 ​ ​ 250,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 22,727 Total convertible debentures, net ​ $ — ​ $ 404,319 ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Contractual ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Interest Rates ​ Contractual ​ Warrants ​ ​ Current Long Term Balance Cash PIK Maturity Date issued Related party convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 530,226 ​ $ 876,256 ​ $ 2,715,582 ​ 10% ​ ​ ​ 01-12-2023 ​ 3,550,709 $ 750,000 convertible debenture, December 1, 2020 (2) ​ ​ — ​ ​ 536,508 ​ ​ 750,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 68,182 $ 800,000 convertible debenture, April 1, 2021 (2) ​ ​ — ​ ​ 534,114 ​ ​ 800,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 72,727 $ 400,000 convertible debenture, May 1, 2021 (2) ​ ​ — ​ ​ 259,246 ​ ​ 400,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 36,364 $ 400,000 convertible debenture, June 2, 2021 (2) ​ ​ — ​ ​ 252,070 ​ ​ 400,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 36,364 Total related party convertible debentures, net ​ $ 530,226 ​ $ 2,458,193 ​ $ 5,065,582 ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 287,000 convertible debenture converted July 1, 2021 (3) ​ $ — ​ $ — ​ $ — ​ 10% ​ ​ ​ 01-07-2021 ​ ​ $ 400,000 convertible debenture converted January 8, 2021 (4) ​ ​ — ​ ​ — ​ ​ — ​ 11% ​ ​ ​ 08-01-2021 ​ ​ $ 350,000 convertible debenture, January 12, 2021 (2) ​ ​ — ​ ​ 243,579 ​ ​ 350,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 87,500 $ 250,000 convertible debenture, May 21, 2021 (2) ​ ​ — ​ ​ 160,741 ​ ​ 250,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 22,727 Total convertible debentures, net ​ $ — ​ $ 404,320 ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Contractual ​ ​ ​ ​ ​ ​ Net Carrying Value ​ ​ Principal ​ Interest Rates ​ Contractual ​ Warrants ​ ​ Current Long Term ​ Balance Cash PIK Maturity Date issued Related party convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ — ​ $ 1,239,677 ​ $ 3,150,411 ​ 10% ​ ​ ​ 01-12-2023 ​ 3,550,709 Total related party convertible debentures, net ​ $ — ​ $ 1,239,677 ​ $ 3,150,411 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 287,000 convertible debenture amended October 22, 2020 (3) ​ $ 89,561 ​ $ 177,799 ​ $ 287,000 ​ 10% ​ ​ ​ 01-07-2021 ​ ​ $ 400,000 convertible debenture amended August 20, 2019 (4) ​ ​ 326,143 ​ ​ — ​ ​ 326,143 ​ 11% ​ ​ ​ 08-01-2021 ​ ​ Total convertible debentures, net ​ $ 415,704 ​ $ 177,799 ​ $ 613,143 ​ ​ ​ ​ ​ ​ ​ ​ ​ (1) Unsecured convertible debentures (at $0.60 per common share) issued to related parties, amended October 23, 2020, interest at 10% per annum beginning November 1, 2020, monthly payments of unpaid interest accrued at 12.5% per annum will be paid in arrears through March 31, 2021, beginning April 1, 2021, the Company began paying equal monthly installments of principal and interest at 10% per annum through December 1, 2023 . The debentures are convertible at any time prior to the maturity in whole or in parts into common shares of the Company at a price of $0.60 per common share. The Company issued 3,550,709 common share purchase warrants, with each warrant exercisable at $0.86 for a period of 10 years . The beneficial conversion feature totaled $612,313 and was recorded as a debt discount. The Company also recorded the allocated fair value of the warrants $2,387,687 as additional debt discount. ​ (2) On December 1, 2020, the Company offered, in a private placement, the aggregate offering amount of up to $3,000,000 of Senior Secured Promissory Debentures, with a minimum subscription amount of $250,000 and common stock warrants with an aggregate exercise price of $750,000 and aggregate exercisable warrant shares of 272,727 shares. ​ The Company treated the conversion feature as a derivative instrument. At the option of the Senior Secured Promissory Note holders, the notes are convertible at the earlier of a change of control event, a Qualified IPO, both of which are defined in the Promissory Note Agreement or the maturity date of December 1, 2022. If the conversion takes place at the maturity date, the note will be converted in whole or in parts (which cannot be less than 50% of the amount due under the note) into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the thirty trading day period ending one trading day prior to the maturity date. If the conversion takes place at the change of control date, the note will be converted into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the ten trading day period ending one trading day prior to the change of control effective date. In the event of a Qualified IPO, but subject to the closing of such Qualified IPO, the amount due shall convert in full on the closing date of such Qualified IPO into a number of shares equal to the amount due on such closing date divided by the applicable IPO conversion price, as defined in the Promissory Note Agreement. ​ The Senior Secured Promissory Debentures under the offering accrue cash interest at 4% per annum and payment in kind (PIK) interest at 6% payable in the Company’s common stock, determined on a 360-day basis. Cash interest is payable in advance for the period from the issue date to November 30, 2021, and then is payable six months in arrears on June 1, 2022, then six months in arrears on December 1, 2022. The accrued PIK interest is payable in shares of common stock in an amount equal to the amount of PIK Interest accrued as of such date, divided by the volume weighted average price (VWAP) of common stock during each trading day during the ten-trading day period ending one trading day prior to the PIK Interest Payment due dates of June 1, 2021, December 1, 2021, June 1, 2022, and December 1, 2022. ​ The proceeds received upon issuing the Senior Secured Promissory Debentures were first allocated to the fair value of the embedded features with the remainder to the debt host instrument. ● $750,000 December 1, 2020 debenture the fair value of the conversion feature of $339,216 and the allocated fair value of the warrants of $26,770 were recorded as debenture discount. ● $350,000 January 12, 2021 debenture the fair value of the conversion feature of $139,751 and the allocated fair value of the warrants of $31,282 were recorded as debenture discount. ● $800,000 April 1, 2021 debenture the fair value of the conversion feature of $319,431 and the allocated fair value of the warrants of $60,406 were recorded as debenture discount. ● $400,000 May 1, 2021 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $31,309 were recorded as debenture discount. ● $250,000 May 21, 2021 debenture the fair value of the conversion feature of $99,822 and the allocated fair value of the warrants of $14,940 were recorded as debenture discount. ● $400,000 June 2, 2020 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $30,481 were recorded as debenture discount. ​ (3) Convertible debentures (at $0.60 per common share) issued to a former officer of the Company, interest at 10% per annum, amended as of October 22, 2020, provides those monthly payments of $7,939 including principal and interest are to be made beginning December 1, 2020 through its maturity date of December 1, 2023; secured by 5,000,000 shares of the Company’s common stock which are owned by the Company’s Chief Executive Officer. The debenture is convertible at any time prior to December 1, 2023, in whole or in parts into common stock of the Company at a price of $0.60 per common share. As the effective conversion rate based on the principal $287,000 was $0.60 per share which was less than the Company’s stock price on the date of issuance, a beneficial conversion feature was present at the issuance date. The beneficial conversion feature totaled $30,996 and was recorded as a debt discount. For the twelve months ended September 30, 2021, principal payments totaled $40,956. On July 2, 2021, $216,105 total debenture and $1,800 of unpaid accrued interest was converted into 363,176 shares of common stock and the Company recognized a gain on debt extinguishment of $15,006 on debenture discount. ​ (4) Secured convertible debenture (primary interest in all Company assets), interest at 11% per annum, accrued monthly and the outstanding principal and unpaid accrued interest was due January 8, 2021. $326,143 total debenture and $50,213 of unpaid accrued interest was converted into 1,003,618 shares of common stock on January 8, 2021. The lender received 1,003,618 shares of common stock from this conversion and the Company recognized no gain or loss. ​
Schedule of interest expense related to the contractual interest coupon and the amortization of debt discounts on the convertible debentures		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Twelve months ended September 30, ​ 2021 2020 Interest expense ​ $ 605,839 ​ $ 303,936 Interest accretion ​ ​ 449,096 ​ ​ 0 Amortization of debt discounts ​ ​ 621,274 ​ ​ 630,992 Total ​ $ 1,676,209 ​ $ 934,928
Schedule of maturity analysis under total convertible debentures	​ ​ ​ ​ ​ Six months ended March 31, ​ 2022 2021 Interest expense ​ $ 285,309 ​ $ 346,182 Interest accretion ​ ​ 713,197 ​ ​ 465,641 Amortization of debt discounts ​ ​ ​ ​ ​ ​ Total ​ $ 998,506 ​ $ 811,823 For the six months remaining 2022 ​ ​ ​ ​ $ 579,373 2023 ​ ​ ​ ​ 4,200,761 2024 ​ ​ ​ ​ 332,617 Convertible debentures payable, related and non related party ​ ​ ​ ​ 5,112,751 Less: Debt discount on convertible debentures payable ​ ​ ​ ​ (1,559,645) Total convertible debentures payable, related and non related party, net ​ ​ ​ ​ $ 3,553,106	​ ​ ​ ​ ​ For the years ended September 30, ​ ​ 2022 ​ $ 1,132,205 2023 ​ 4,200,761 2024 ​ 332,619 Convertible debentures payable, related and non related party ​ 5,665,585 Less: Debt discount on convertible debentures payable ​ (2,272,847) Total convertible debentures payable, related and non related party, net ​ $ 3,392,738

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Share-based Payment Arrangement, Additional Disclosure [Abstract]
Schedule of stock option activity	The following table summarizes the stock option activity for the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ Weighted Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ Aggregate ​ Options Exercise Price Contractual Term Intrinsic Value Outstanding at September 30, 2021 17,833,356 ​ $ 1.04 8.30 ​ $ 25,478,339 Grants 911,200 ​ ​ 2.30 9.77 ​ ​ 823,281 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited (338,250) ​ 2.13 — ​ — Outstanding at March 31, 2022 18,406,306 ​ $ 1.08 7.87 ​ $ 26,301,620 Exercisable at March 31, 2022 12,938,126 ​ $ 0.97 7.50 ​ $ 19,944,636	The following table summarizes the stock option activity for the twelve months ended September 30, 2021 and September 30, 2020, respectively: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ Weighted Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ Aggregate ​ Options Exercise Price Contractual Term Intrinsic Value Outstanding at September 30, 2019 5,812,306 ​ $ 0.70 8.66 ​ $ 10,179,515 Grants 2,500,000 ​ 0.89 9.96 ​ 3,899,750 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited — ​ — — ​ — Outstanding at September 30, 2020 8,312,306 ​ $ 0.76 8.28 ​ $ 14,079,265 Grants 9,670,216 ​ ​ 1.29 9.34 ​ ​ 11,399,074 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited (149,166) ​ 1.10 — ​ — Outstanding at September 30, 2021 17,833,356 ​ $ 1.04 8.30 ​ $ 25,478,339 Exercisable at September 30, 2021 11,298,290 ​ $ 0.90 7.82 ​ $ 17,587,909
Schedule of related to stock options	The following table presents information related to stock options on March 31, 2022: ​ ​ ​ ​ ​ ​ ​ Options outstanding ​ ​ ​ ​ Weighted ​ Options ​ ​ ​ ​ average ​ exercisable Exercise ​ Number of ​ remaining life ​ number of price options in years options 0.86 1,148,371 4.42 1,148,371 0.66 4,663,935 6.59 4,663,935 0.89 ​ 2,500,000 ​ 8.21 ​ 1,882,000 1.10 ​ 7,882,799 ​ 8.62 ​ 4,141,691 0.57 ​ 300,000 ​ 8.92 ​ 300,000 2.84 ​ 250,000 ​ 9.08 ​ 250,000 2.75 600,000 ​ 9.10 ​ 166,667 2.35 125,000 9.33 11,111 2.40 ​ 50,000 ​ 9.33 ​ — 2.50 ​ 50,000 ​ 9.34 ​ 50,000 2.30 ​ 836,200 ​ 9.52 ​ 324,350 ​ ​ 18,406,306 ​ ​ ​ 12,938,126	The following table presents information related to stock options on September 30, 2021: ​ ​ ​ ​ ​ ​ ​ Options outstanding ​ ​ ​ ​ Weighted ​ Options ​ ​ ​ ​ average ​ exercisable Exercise ​ Number of ​ remaining life ​ number of price options in years options 0.86 1,148,371 4.91 1,148,371 0.66 4,663,935 7.09 4,663,935 0.89 ​ 2,500,000 ​ 8.71 ​ 1,630,000 1.10 ​ 8,021,049 ​ 9.12 ​ 3,186,539 0.57 ​ 300,000 ​ 9.42 ​ 300,000 2.84 ​ 450,000 ​ 9.58 ​ 250,000 2.75 600,000 ​ 9.59 ​ 66,667 2.35 50,000 9.81 2,778 2.40 ​ 50,000 ​ 9.82 ​ — 2.50 ​ 50,000 ​ 9.84 ​ 50,000 ​ ​ 17,833,356 ​ ​ ​ 11,298,290
Schedule of fair value of options	We calculated the fair value of options issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ March 31, 2022 Weighted average fair value of options granted ​ $ 1.38 ​ Expected life ​ 5.00 – 6.00 years ​ Risk-free interest rate ​ 0.01 - 1.47 % Expected volatility ​ 55.80 - 69.60 % Expected dividends yield ​ 0 % Forfeiture rate ​ 0 %	The Company calculated the fair value of options issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ September 30, 2021 Weighted average fair value of options granted ​ $ 2.03 ​ Expected life ​ 5.00 10.00 ​ Risk-free interest rate ​ 0.01 - 1.56 % Expected volatility ​ 50.00 - 58.85 % Expected dividends yield ​ 0 % Forfeiture rate ​ 0 %
Schedule of warrants outstanding and related prices	The following table summarizes the changes in warrants outstanding and the related prices for the shares of our common stock: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants outstanding ​ Warrants exercisable ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ remaining ​ Weighted ​ ​ ​ remaining ​ ​ ​ ​ ​ contractual ​ average ​ ​ ​ contractual ​ ​ ​ Number ​ life ​ exercise ​ Number ​ life Exercise prices outstanding (years) ​ price exercisable (years) $ 0.86 ​ 3,850,709 ​ 5.12 ​ $ 0.86 ​ 3,850,709 ​ 5.12 ​ 0.38 ​ 2,000,000 ​ 4.69 ​ ​ 0.38 ​ 2,000,000 ​ 4.69 ​ 0.75 ​ 2,666,667 ​ 7.95 ​ ​ 0.75 ​ 2,666,667 ​ 7.95 ​ 2.75 ​ 323,864 ​ 2.67 ​ ​ 2.75 ​ 323,864 ​ 2.67 ​ 2.80 ​ 50,000 ​ 9.07 ​ ​ 2.80 ​ 50,000 ​ 9.07 ​ 2.75 ​ 6,573,460 ​ 2.50 ​ ​ 2.75 ​ 6,573,460 ​ 2.50 ​ 2.35 ​ 187,324 ​ 4.96 ​ ​ 2.35 ​ 34,273 ​ 4.96	The following table summarizes the changes in warrants outstanding and the related prices for the shares of the Company’s common stock: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants outstanding ​ Warrants exercisable ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ remaining ​ Weighted ​ ​ ​ remaining ​ ​ ​ ​ ​ contractual ​ average ​ ​ ​ contractual ​ ​ ​ Number ​ life ​ exercise ​ Number ​ life Exercise prices outstanding (years) ​ price exercisable (years) $ 0.86 ​ 3,850,709 ​ 5.62 ​ $ 0.86 ​ 3,850,709 ​ 5.62 ​ 0.38 ​ 2,000,000 ​ 5.19 ​ ​ 0.38 ​ 2,000,000 ​ 5.19 ​ 0.75 ​ 2,666,667 ​ 8.45 ​ ​ 0.75 ​ 2,666,667 ​ 8.45 ​ 2.75 ​ 323,864 ​ 1.17 ​ ​ 2.75 ​ 323,864 ​ 1.17 ​ 2.80 ​ 50,000 ​ 9.57 ​ ​ 2.80 ​ 50,000 ​ 9.57 ​ 2.75 ​ 6,573,460 ​ 3.00 ​ ​ 2.75 ​ 6,573,460 ​ 3.00
Schedule of warrant activity	The following table summarizes the warrant activity for the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ exercise ​ ​ Number of ​ price per ​ ​ shares ​ share Outstanding at September 30, 2021 ​ 15,464,700 ​ $ 1.63 Issued ​ 187,324 ​ ​ 2.35 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at March 31, 2022 15,652,024 ​ $ 1.64	The following table summarizes the warrant activity for the twelve months ended September 30, 2021, and 2020: ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ exercise ​ ​ Number of ​ price per ​ ​ shares ​ share Outstanding at September 30, 2019 ​ 5,550,709 ​ $ 0.68 Issued ​ 2,666,667 ​ ​ 0.75 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at September 31, 2020 ​ 8,217,376 ​ $ 0.73 Issued ​ 7,247,324 ​ ​ 2.67 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at September 30, 2021 15,464,700 ​ $ 1.63
Schedule of fair value of warrants issued	​ ​ ​ ​ ​ ​ ​ March 31, 2022 Weighted average fair value of warrants granted ​ $ 0.61 ​ Expected life ​ 1.75 - 10 years ​ Risk-free interest rate ​ 0.15% to 2.10% ​ Expected volatility ​ 43% to 57.30% ​ Expected dividends yield ​ 0 % Forfeiture rate ​ 0 %	The Company calculated the fair value of warrants issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ September 30, 2021 Weighted average fair value of warrants granted ​ $ 1.21 ​ Expected life ​ 1.75 - 10 years ​ Risk-free interest rate ​ 0.15% to 1.58% ​ Expected volatility ​ 57.30% to 58.65% ​ Expected dividends yield ​ 0 % Forfeiture rate ​ 0 %

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Schedule of components of income (loss) before the provision (benefit) for income taxes	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 ​ 2020 Domestic Operations ​ $ (24,670,551) ​ $ (17,103,695) Foreign Operations ​ ​ (6,918,857) ​ ​ — Total ​ $ (31,589,408) ​ $ (17,103,695)
Schedule of income tax expense (benefit)	​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 2020 Current: ​ ​ ​ ​ Federal ​ $ 98,372 ​ $ 0 State ​ ​ 3,290 ​ ​ 1,600 Foreign ​ ​ 0 ​ ​ 0 Total Current provision (benefit) ​ ​ 101,662 ​ ​ 1,600 Deferred: ​ ​ ​ ​ ​ ​ Federal ​ ​ (455,107) ​ ​ 0 State ​ ​ (102,479) ​ ​ 0 Foreign ​ ​ (158,988) ​ ​ 0 Total Deferred provision (benefit) ​ ​ (716,574) ​ ​ 0 Total provision (benefit) ​ $ (614,912) ​ $ 1,600
Schedule of the reconciliation between U.S. statutory federal income tax rate	The reconciliation between the U.S. statutory federal income tax rate and the Company’s effective tax rate for the years ended September 30, 2021, and 2020 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2021 September 31, 2020 ​ U.S. federal statutory rate ​ ​ 21.00 % ​ 21.00 % State income taxes, net of federal benefit ​ ​ 2.00 % ​ 2.21 % Goodwill impairment ​ ​ (3.43) % ​ (7.80) % Non-deductible items ​ ​ (0.20) % ​ (7.14) % Change in valuation allowance ​ ​ (15.13) % ​ 3.43 % Change in tax rates ​ ​ 0.11 % ​ (5.27) % US effects of foreign operations ​ ​ (0.31) % ​ — % Other ​ ​ (2.10) % ​ (6.44) % Effective tax rate ​ ​ 1.95 % ​ (0.01) %
Schedule of deferred tax assets liabilities	As of September 30, 2021, and 2020, the Company’s deferred tax assets (liabilities) consisted of the effects of temporary differences attributable to the following: ​ ​ ​ ​ ​ ​ ​ Deferred tax assets: September 30, 2021 September 30, 2020 Net Operating Losses ​ $ 6,284,425 ​ $ 3,108,502 Allowance for doubtful accounts ​ ​ 87,771 ​ ​ — Stock-based compensation ​ ​ 1,765,463 ​ ​ — Fixed assets book/ tax basis difference ​ ​ — ​ ​ — Operating right of use assets ​ ​ 1,331 ​ ​ 1,533 Accrued expenses ​ ​ 259,264 ​ ​ 84,140 Amortization of debt discount ​ ​ 643,848 ​ ​ 310,225 Research credit ​ ​ — ​ ​ — Intangible book/tax basis difference ​ ​ 2,124,796 ​ ​ 1,846,646 Total deferred tax asset, net ​ ​ 11,166,898 ​ ​ 5,351,046 Less: reserve for allowance ​ ​ (10,521,546) ​ ​ (5,348,138) Total Deferred tax asset, net of valuation allowance ​ $ 645,352 ​ $ 2,908 ​ ​ ​ ​ ​ ​ ​ Deferred tax liabilities: ​ ​ ​ ​ ​ ​ Fixed assets book/ tax basis difference ​ ​ (1,504) ​ ​ (2,908) Derivative liability ​ ​ (643,848) ​ ​ ​ Total deferred tax liabilities ​ $ (645,352) ​ $ (2,908) Total Deferred tax liability, net of valuation allowance ​ $ — ​ $ —

BUSINESS (Details Narrative)

BUSINESS (Details Narrative)				6 Months Ended		12 Months Ended
	Jun. 08, 2020	Feb. 06, 2020 segment	May 18, 2016	Mar. 31, 2022 USD ($) segment	Mar. 31, 2021 USD ($)	Sep. 30, 2021 USD ($) segment	Sep. 30, 2020 USD ($)	Sep. 30, 2019
Number of operating segments | segment				1		1
Reverse stock split	1 for 1.5 reverse stock split of the Company’s common stock became effective.
Cash				$ 637,998		$ 4,162,548	$ 1,971,923
Accumulated deficit				(76,091,241)		(66,842,416)	(35,867,920)
Net cash used in operating activities				$ (5,598,220)	$ (4,350,902)	$ (9,529,061)	$ (4,408,232)
Loop Media, Inc. [Member] | Merger Agreement [Member]
Percentage of voting interests acquired			100%
Equity interest issued			exchange for 152,823,970 shares of the Company’s common stock at an exchange ratio of 1:1.
Loop Media, Inc. [Member] | ScreenPlay [Member]
Percentage of voting interests acquired								100%
Zixiao Chen [Member] | Purchase Agreement [Member]
Number of operating segments | segment		2
Equity interest issued		Buyer transferred to the Company 2,000,000 shares of its common stock and agreed to assume and discharge any and all liabilities relating to the Business accruing up to the effective time of the Asset Purchase Agreement.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Sep. 30, 2021
Computer Equipment
Property, Plant and Equipment, Useful Life	5 years
Software
Property, Plant and Equipment, Useful Life	3 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - shares	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Total common stock equivalents	38,980,452	59,113,379	46,505,019
Series A Convertible Preferred Stock [Member]
Total common stock equivalents		3,066,700	3,066,700
Series B Convertible Preferred Stock [Member]
Total common stock equivalents		20,000,000	20,000,000
Options To Purchase Common Stock [Member]
Total common stock equivalents	18,406,306	17,833,356	8,312,306
Warrants To Purchase Common Stock [Member]
Total common stock equivalents	15,652,025	15,464,700	8,217,376
Convertible Debentures [Member]
Total common stock equivalents	4,922,121	5,815,323	6,908,637

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	12 Months Ended
	Sep. 30, 2021 USD ($)
Liabilities, Fair Value Disclosure [Abstract]
Derivative liabilities	$ 1,058,633
Fair Value, Assets, Level 1 to Level 2 Transfers, Amount	0
Fair Value, Assets, Level 2 to Level 1 Transfers, Amount	0
Fair Value, Liabilities, Level 1 to Level 2 Transfers, Amount	0
Fair Value, Liabilities, Level 2 to Level 1 Transfers, Amount	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Transfers, Net	0
Fair Value, Inputs, Level 3 [Member]
Liabilities, Fair Value Disclosure [Abstract]
Derivative liabilities	$ 1,058,633

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value, Beginning Balance	$ 1,058,633
Derivative liability issued with convertible debentures	0	$ 1,217,650
Change in fair value	(146,313)	(159,017)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value, Ending Balance	$ 912,320	$ 1,058,633

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4)	Sep. 30, 2021 Y
Minimum [Member] | Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, Measurement input	1.17
Minimum [Member] | Measurement Input, Discount Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, Measurement input	7.12
Minimum [Member] | Expected Stock Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, Measurement input	90
Maximum [Member] | Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, Measurement input	2
Maximum [Member] | Measurement Input, Discount Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, Measurement input	11.09
Maximum [Member] | Expected Stock Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability, Measurement input	110

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	5 Months Ended	6 Months Ended		12 Months Ended
	Sep. 30, 2021 USD ($)	Mar. 31, 2022 USD ($) segment	Mar. 31, 2021 USD ($)	Sep. 30, 2021 USD ($) segment	Sep. 30, 2020 USD ($)
Amount of investments that qualify as VIE				$ 0	$ 0
Number of reportable segments | segment		1		1
Number of operating segments | segment		1		1
Cash Equivalents, at Carrying Value	$ 0	$ 0		$ 0	0
FDIC insurance Limit	3,655,716	387,998		3,655,716	1,695,763
Allowance for doubtful accounts	216,238	235,371		216,238	0
Inventory valuation allowance	0			0	0
Impairment			$ 2,390,799
Goodwill impairment				162,093
Advertising costs		2,251,590	426,098	$ 981,878	143,096
Amortization of Intangible Assets		$ 482,213	$ 94,086
Minimum [Member]
Capitalize property and equipment purchases					3,000
Finite-lived intangible asset, useful life				2 years
Maximum [Member]
Finite-lived intangible asset, useful life				9 years
Spkr Inc and EON Media Group [Member]
Goodwill impairment				$ 719,688
Spkr Inc. [Member]
Asset impairment charges				1,405,142
EON Media Group Pte. Ltd [Member]
Goodwill impairment	4,442,487			4,442,487
Eon Brand Names [Member]
Impairment	$ 2,251,513			2,251,513
Asset impairment charges				$ 130,000	$ 6,350,000

BUSINESS COMBINATION (Details N

BUSINESS COMBINATION (Details Narrative) - USD ($)				5 Months Ended	6 Months Ended	12 Months Ended
	Apr. 27, 2021	Dec. 01, 2020	Oct. 13, 2020	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2021
Business Acquisition [Line Items]
Income from equity investments					$ 1,551
Payments to Acquire Businesses, Net of Cash Acquired					750,000	$ 1,499,937
Goodwill impairment						162,093
Impairment of intangible assets					$ 2,390,799
Eon Brand Names [Member]
Business Acquisition [Line Items]
Impairment of intangible assets				$ 2,251,513		2,251,513
Spkr Inc and EON Media Group [Member]
Business Acquisition [Line Items]
Goodwill impairment						719,688
Spkr Inc. [Member]
Business Acquisition [Line Items]
Business acquisition, number of shares issued			1,369,863
Business acquisition, share price (in dollars per share)			$ 0.0001
Business acquisition, equity Interests issued			$ 2,671,233
Business Combination, Consideration Transferred			$ 2,671,233
EON Media Group Pte. Ltd [Member]
Business Acquisition [Line Items]
Business acquisition, number of shares issued		454,463
Business acquisition, equity Interests issued		$ 863,480
Percentage of voting interests acquired	80%	20%
Payments to Acquire Businesses, Net of Cash Acquired		$ 750,000
Revenue				120,957
Net loss				6,918,858
Goodwill impairment				$ 4,442,487		$ 4,442,487
EON Media Group Pte. Ltd [Member] | Preferred Stock
Business Acquisition [Line Items]
Business acquisition, number of shares issued	1,084	1,084
Ithaca EMG Holdco LLC [Member] | Common Stock
Business Acquisition [Line Items]
Business acquisition, number of shares issued	1,350	1,350
Far West Entertainment [Member]
Business Acquisition [Line Items]
Business acquisition, number of shares issued	2,003,435
Business acquisition, equity Interests issued	$ 5,689,755
Purchase price consideration	$ 750,000
Far West Entertainment [Member] | Common Stock
Business Acquisition [Line Items]
Business acquisition, number of shares issued	3,650
Far West Entertainment [Member] | Private Individual
Business Acquisition [Line Items]
Business acquisition, number of shares issued	3,650

BUSINESS COMBINATION (Details_2

BUSINESS COMBINATION (Details Narrative 2) - Far West Entertainment [Member]	Apr. 27, 2021 USD ($)
Business Acquisition [Line Items]
Fair value of shares issued	$ 5,689,755
Cash consideration	750,000
Fair value of prior investment in EON Media Group	1,615,030
Total consideration paid	$ 8,054,785

BUSINESS COMBINATION (Details_3

BUSINESS COMBINATION (Details Narrative 3) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Apr. 27, 2021	Sep. 30, 2020
Business Acquisition [Line Items]
Goodwill	$ 1,970,321	$ 1,970,321		$ 583,086
Far West Entertainment [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			$ 63
Goodwill			5,829,722
Brand name intangible asset			2,300,000
Current liabilities			(75,000)
Total purchase price allocation			$ 8,054,785

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Total inventory	$ 62,083	$ 223,048	$ 39,075
Computers [Member]
Total inventory	13,127	6,881	13,522
Hasp Keys [Member]
Total inventory	3,547	3,581	633
Loop Player [Member]
Total inventory	$ 45,409	$ 212,586	$ 24,920

NOTE RECEIVABLE (Details Narrat

NOTE RECEIVABLE (Details Narrative) - USD ($)	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Dec. 23, 2014
Remaining balance, written off		$ 105,720
Interest	$ 1,077		$ 4,453
Promissory Note [Member] | Lodestar Entertainment, LLC [member]
Advanced receivable				$ 137,860

LICENSE CONTENT ASSETS (Details

LICENSE CONTENT ASSETS (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Term of license content asset	2 years	2 years
License content asset - current	$ 696,613	$ 850,263	$ 454,000
License content asset - non current	36,797	365,360	246,280
License content liability	306,500	985,000
License content liability - current	306,500	985,000	454,000
License content liability - non current	0	0	227,000
Payments for license content liabilities	678,500	699,000
Additions to license content liabilities		47,500
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year	84,333
Payable in 2021	275,250	581,000
Payable in 2022	$ 31,250	404,000
License Content Asset [Member]
Impairment of license asset		2,260,799
Additions to license content assets		47,500
Amortization expense		1,362,921	$ 283,187
Useful life	2 years
Amortization expense, 2022	$ 508,630	1,058,773
Amortization expense, 2023	$ 207,517	$ 156,849

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Gross equipment		$ 542,906	$ 520,659
Less: accumulated depreciation		(503,970)	(490,580)
Total, equipment net	$ 30,356	38,936	30,079
Equipment
Gross equipment		489,456	467,208
Software
Gross equipment		$ 53,450	$ 53,450

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
PROPERTY AND EQUIPMENT
Depreciation expense	$ 13,390	$ 10,904

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Oct. 31, 2020	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Total intangible assets, gross		$ 1,210,000	$ 1,210,000	$ 1,340,000
Less: accumulated amortization		(563,444)	(507,222)	(376,889)
Total intangible accumulated amortization		(563,444)	(507,222)
Total intangible assets, net		$ 646,556	$ 702,778	963,111
Useful life		6 years	6 years 2 months 12 days
Screenplay Brand [Member]
Total intangible assets, gross				130,000
Customer Relationships [Member]
Total intangible assets, gross		$ 1,012,000	$ 1,012,000	1,012,000
Useful life		9 years	9 years
Non-recoverable license content assets [Member]
Total intangible assets, gross		$ 198,000	$ 198,000	$ 198,000
Useful life		2 years	2 years
Technology [Member]
Useful life	2 years

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS (Details narrative) - USD ($)	1 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2021	Oct. 31, 2020	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Apr. 27, 2021
Goodwill balance			$ 1,970,321		$ 1,970,321	$ 583,086
Useful life			6 years		6 years 2 months 12 days
Goodwill impairment					$ 162,093
Amortization expense			$ 56,222	$ 688,861	1,451,773	218,306
Impairment of intangible assets				$ 2,390,799
Finite-Lived Intangible Assets, Amortization Expense, Next Rolling Twelve Months			112,444		112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two			112,444		112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three			112,444		112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four			$ 112,444		112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Five					112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling after Year Five					140,556
Intellectual Property [Member]
Impairment of intangible assets						6,350,000
Intellectual Property [Member] | Common Class B [Member]
Acquired assets						6,350,000
Technology [Member]
Useful life		2 years
Acquired assets		$ 2,671,233
Eon Brand Names [Member]
Asset impairment charges						$ 130,000
Spkr Inc and EON Media Group [Member]
Goodwill impairment					719,688
Goodwill adjustments					74,937
EON Media Group [Member]
Goodwill balance							$ 5,829,722
Acquired assets	$ 2,300,000
Useful life	20 years
Goodwill impairment					4,442,487
Asset impairment charges					2,251,513
Spkr Inc. [Member]
Asset impairment charges					$ 1,405,142

LEASES (Details)

LEASES (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Leases [Abstract]
Short term portion		$ 167,101	$ 139,858
Long term portion		75,530	248,540
Total lease liability	$ 161,754	$ 242,631	$ 388,398

LEASES (Details 1)

LEASES (Details 1) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Six months ending December 31, 2021	$ 158,212
2022	18,792	$ 184,480
2023		84,175
Total undiscounted cash flows	177,004	268,656
Less: 10% Present value discount	(15,250)	(26,025)
Lease liability	$ 161,754	$ 242,631	$ 388,398

LEASES (Details 2)

LEASES (Details 2) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Leases.
Operating lease expense	$ 88,888	$ 88,888	$ 177,777	$ 169,029
Short-term lease expense	4,200	2,603	8,400	3,250
Total lease expense	$ 93,088	$ 91,491	$ 186,177	$ 172,279

LEASES (Details 3)

LEASES (Details 3)	Mar. 31, 2022	Sep. 30, 2021
Lease Detail 3 [Abstract]
Weighted-average remaining lease term	11 months 15 days	1 year 5 months 8 days
Weighted-average discount rate	10%	10%

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Lease Detail Narrative [Abstract]
Cash payments against lease liabilities	$ 45,238	$ 91,652	$ 179,089	$ 165,550
Accretion on lease liability	$ 5,889	$ 10,775	$ 32,936	$ 42,755

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Accounts Payable And Accrued Expenses.
Accounts payable	$ 2,260,046	$ 1,147,585	$ 253,677
Interest payable	194,725	106,631	166,290
Accrued liabilities		941,440	537,884
Payroll liabilities		20,250	44,855
Total accounts payable and accrued expenses	$ 6,328,734	$ 2,215,905	$ 1,002,706

NOTE PAYABLE (Details Narrative

NOTE PAYABLE (Details Narrative) - USD ($)		12 Months Ended
	Apr. 26, 2021	Sep. 30, 2021	May 10, 2021
Paycheck Protection Program, CARES Act Loan [Member]
Annual interest rate	1%
Proceeds from loans	$ 486,638
Payroll Protection Program (PPP) [Member] | U.S. Small Business Administration's (SBA) [Member]
Loan forgiveness amount		$ 573,500	$ 573,500
Loan current portion		0
Interest Expense, Debt		2,187
Long-term Debt, Fiscal Year Maturity [Abstract]
Due in 2021		0
Due in 2022		25,714
Due in 2023		126,975
Due in 2024		128,242
Due in 2025		129,539
Thereafter		76,168
Payroll Protection Program (PPP) [Member] | U.S. Small Business Administration's (SBA) [Member] | Other Income [Member]
Accrued interest forgiven		$ 5,986

CONVERTIBLE DEBENTURES PAYABL_2

CONVERTIBLE DEBENTURES PAYABLE (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Mar. 31, 2022	Dec. 01, 2020
Current - related parties	$ 530,226	$ 415,704	$ 2,498,651
Net Carrying Value Long Term - related party	1,619,398	1,239,677	566,272
Unpaid Principal Balance - related parties	5,065,582	3,150,411	4,512,750
Current - nonrelated parties			488,183
Net Carrying Value Long Term - nonrelated parties	404,319
Unpaid Principal Balance - nonrelated parties	600,000		600,000
$3,000,000 Convertible Debenture Amended October 23, 2020
Convertible debenture	3,000,000	3,000,000	3,000,000
Current - related parties	530,226		587,544
Net Carrying Value Long Term - related party	876,256	1,239,677
Unpaid Principal Balance - related parties	$ 2,715,582	$ 3,150,411	$ 2,162,750
Percentage of cash interest	10%	10%	10%
Interest rate	10%		10%
Warrants issued	$ 3,550,709	$ 3,550,709
$750,000 convertible debenture, December 1, 2020
Convertible debenture	750,000		$ 750,000
Current - related parties			628,005
Net Carrying Value Long Term - related party	536,508
Unpaid Principal Balance - related parties	$ 750,000		$ 750,000
Percentage of cash interest	4%		4%
Interest rate	6%		6%
Warrants issued	$ 68,182
$800,000 convertible debenture, April 1, 2021
Convertible debenture	800,000		$ 800,000
Current - related parties			648,065
Net Carrying Value Long Term - related party	534,114
Unpaid Principal Balance - related parties	$ 800,000		$ 800,000
Percentage of cash interest	4%		4%
Interest rate	6%		6%
Warrants issued	$ 72,727
$400,000 convertible debenture, May 1, 2021
Convertible debenture	400,000		$ 400,000
Current - related parties			319,569
Net Carrying Value Long Term - related party	259,246
Unpaid Principal Balance - related parties	$ 400,000		$ 400,000
Percentage of cash interest	4%		4%
Interest rate	6%		6%
Warrants issued	$ 36,364
$400,000 convertible debenture, June 2, 2021
Convertible debenture	400,000		$ 400,000
Current - related parties			315,468
Net Carrying Value Long Term - related party	252,070
Unpaid Principal Balance - related parties	$ 400,000		$ 400,000
Percentage of cash interest	4%		4%
Interest rate	6%		6%
Warrants issued	$ 36,364
$287,000 convertible debenture amended October 22, 2020
Convertible debenture	350,000	287,000
Current - related parties		89,561
Net Carrying Value Long Term - related party		177,799
Unpaid Principal Balance - related parties		$ 287,000
Percentage of cash interest		10%
$287,000 convertible debenture converted July 1 2021
Convertible debenture	$ 287,000
Percentage of cash interest	10%
$400,000 convertible debenture converted January 8, 2021
Convertible debenture	$ 400,000	$ 400,000
Percentage of cash interest	11%
$350,000 convertible debenture, January 12, 2021
Convertible debenture	$ 350,000		$ 350,000
Net Carrying Value Long Term - related party	243,579
Unpaid Principal Balance - related parties	350,000
Current - nonrelated parties			289,188
Unpaid Principal Balance - nonrelated parties	$ 350,000		$ 350,000
Percentage of cash interest	4%		4%
Interest rate	6%		6%
Warrants issued	$ 87,500
$250,000 convertible debenture, May 21, 2021
Convertible debenture	250,000		$ 250,000
Net Carrying Value Long Term - related party	160,741
Unpaid Principal Balance - related parties	250,000
Current - nonrelated parties			198,995
Unpaid Principal Balance - nonrelated parties	$ 250,000		$ 250,000
Percentage of cash interest	4%		4%
Interest rate	6%		6%
Warrants issued	$ 22,727
$400,000 convertible debenture amended August 20, 2019
Convertible debenture	250,000
Current - related parties		326,143
Unpaid Principal Balance - related parties		$ 326,143
Percentage of cash interest		11%
Convertible Debentures Due on due December 1, 2022 [Member]
Percentage of cash interest				4%
Secured Convertible Debenture [Member]
Interest rate		11%
Debentures Subject to Mandatory Redemption [Member] | $750,000 convertible debenture, December 1, 2020
Convertible debenture	750,000		$ 750,000
Debentures Subject to Mandatory Redemption [Member] | $800,000 convertible debenture, April 1, 2021
Convertible debenture	800,000		800,000
Debentures Subject to Mandatory Redemption [Member] | $400,000 convertible debenture, May 1, 2021
Convertible debenture	400,000		400,000
Debentures Subject to Mandatory Redemption [Member] | $287,000 convertible debenture amended October 22, 2020
Convertible debenture	287,000
Debentures Subject to Mandatory Redemption [Member] | $350,000 convertible debenture, January 12, 2021
Convertible debenture	350,000		350,000
Debentures Subject to Mandatory Redemption [Member] | $250,000 convertible debenture, May 21, 2021
Convertible debenture	$ 250,000		$ 250,000

CONVERTIBLE DEBENTURES PAYABL_3

CONVERTIBLE DEBENTURES PAYABLE (Details 2) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Debt Instruments [Abstract]
Interest and Debt Expense	$ 285,309	$ 346,182	$ 605,839	$ 303,936
Interest accretion	713,197	465,641	449,096	0
Amortization of Debt Issuance Costs and Discounts			621,274	630,992
Amortization	$ 998,506	$ 811,823	$ 1,676,209	$ 934,928

CONVERTIBLE DEBENTURES PAYABL_4

CONVERTIBLE DEBENTURES PAYABLE (Details 3) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Debt Disclosure [Abstract]
Six months remaining 2021	$ 579,373
2022	4,200,761	$ 1,132,205
2023	332,617	4,200,761
2024		332,619
Convertible debentures payable, related and non related party	5,112,751	5,665,585
Less: Debt discount on convertible debentures payable	(1,559,645)	(2,272,847)
Total convertible debentures payable, related and non related party, net	$ 3,553,106	$ 3,392,738

CONVERTIBLE DEBENTURES PAYABL_5

CONVERTIBLE DEBENTURES PAYABLE (Details Narrative) - USD ($)					6 Months Ended		12 Months Ended
	Jul. 02, 2021	Jan. 08, 2021	Dec. 01, 2020	Jun. 08, 2020	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Number of warrants issued					187,324		50,000	2,666,667
Exercise price of warrants					$ 1.64		$ 1.63	$ 0.73	$ 0.68
Debentures balance					$ 600,000		$ 600,000
Accrued interest							$ 941,440	$ 537,884
Number of shares issued						2,548,000	9,001,460	4,393,333
Gain/(loss) on extinguishment of debt, net					490,051	$ 13,900	$ 564,481	$ (105,266)
Accrued interest amount								3,842
Description of reverse stock split				1 for 1.5 reverse stock split of the Company’s common stock became effective.
Related Party Convertible Debentures
Number of warrants issued							213,637
$3,000,000 Convertible Debenture Amended October 23, 2020
Convertible debenture					$ 3,000,000		$ 3,000,000	$ 3,000,000
Debt Instrument, Convertible, Conversion Price					$ 0.60		$ 0.60
Interest rate					10%		10%
Description of monthly installments					monthly payments of unpaid interest accrued at 12.5% per annum will be paid in arrears through March 31, 2021, beginning April 1, 2021, we began paying equal monthly installments of principal and interest at 10% per annum through December 1, 2023		monthly payments of unpaid interest accrued at 12.5% per annum will be paid in arrears through March 31, 2021, beginning April 1, 2021, the Company began paying equal monthly installments of principal and interest at 10% per annum through December 1, 2023
Number of warrants issued					3,550,709		3,550,709
Exercise price of warrants					$ 0.86		$ 0.86
Expected life in years					10 years		10 years
Beneficial conversion feature recorded as debt discount					$ 612,313		$ 612,313
Allocated fair value of warrants as additional debt discount					$ 2,387,687		$ 2,387,687
Percentage of cash interest					10%		10%	10%
$750,000 convertible debenture, December 1, 2020
Convertible debenture					$ 750,000		$ 750,000
Interest rate					6%		6%
Beneficial conversion feature recorded as debt discount					$ 339,216		$ 339,216
Allocated fair value of warrants as additional debt discount					$ 26,770		$ 26,770
Percentage of cash interest					4%		4%
$750,000 convertible debenture, December 1, 2020 | Private Placement [Member]
Convertible debenture and warranty purchase agreement amount			$ 3,000,000
$800,000 convertible debenture, April 1, 2021
Convertible debenture					$ 800,000		$ 800,000
Interest rate					6%		6%
Beneficial conversion feature recorded as debt discount					$ 319,431		$ 319,431
Allocated fair value of warrants as additional debt discount					$ 60,406		$ 60,406
Percentage of cash interest					4%		4%
$400,000 convertible debenture, May 1, 2021
Convertible debenture					$ 400,000		$ 400,000
Interest rate					6%		6%
Beneficial conversion feature recorded as debt discount					$ 159,715		$ 159,715
Allocated fair value of warrants as additional debt discount					$ 31,309		$ 31,309
Percentage of cash interest					4%		4%
$400,000 convertible debenture, June 2, 2021
Convertible debenture					$ 400,000		$ 400,000
Interest rate					6%		6%
Percentage of cash interest					4%		4%
$400,000 convertible debenture, June 2, 2020
Beneficial conversion feature recorded as debt discount					$ 159,715		$ 159,715
Allocated fair value of warrants as additional debt discount					30,481		30,481
$287,000 convertible debenture amended October 22, 2020
Convertible debenture							$ 350,000	$ 287,000
Debt Instrument, Convertible, Conversion Price							$ 0.60
Exercise price of warrants							$ 0.60
Beneficial conversion feature recorded as debt discount							$ 30,996
Percentage of cash interest								10%
Principal payments							$ 40,956
Number of shares issued							5,000,000
Amount of monthly payments							$ 7,939
$287,000 convertible debenture amended October 22, 2020 | Common Class A [Member] | Redemption Agreement [Member] | Former Officers [Member]
Interest rate							10%
$287,000 convertible debentures converted July 1, 2021
Debentures balance	$ 216,105
Accrued interest	$ 1,800
Number of shares issued	363,176
Gain/(loss) on extinguishment of debt, net	$ 15,006
$400,000 convertible debenture converted January 8, 2021
Convertible debenture							$ 400,000	$ 400,000
Percentage of cash interest							11%
$350,000 convertible debenture, January 12, 2021
Convertible debenture					$ 350,000		$ 350,000
Interest rate					6%		6%
Beneficial conversion feature recorded as debt discount					$ 139,751		$ 139,751
Allocated fair value of warrants as additional debt discount					$ 31,282		$ 31,282
Percentage of cash interest					4%		4%
Debentures balance					$ 350,000		$ 350,000
$250,000 convertible debenture, May 21, 2021
Convertible debenture					$ 250,000		$ 250,000
Interest rate					6%		6%
Beneficial conversion feature recorded as debt discount					$ 99,822		$ 99,822
Allocated fair value of warrants as additional debt discount					$ 14,940		$ 14,940
Percentage of cash interest					4%		4%
Debentures balance					$ 250,000		$ 250,000
Convertible Debentures Due on due December 1, 2022 [Member]
Percentage of cash interest			4%
Percentage of payment in kind interest			6%
Secured Convertible Debenture [Member]
Interest rate								11%
Accrued interest		$ 50,213					$ 326,143
Number of shares issued		1,003,618
Senior Secured Convertible Promissory Debentures [Member]
Number of warrants issued					155,682		110,227
Accrued interest								$ 5,563
Senior Secured Convertible Promissory Debentures [Member] | Private Placement [Member]
Minimum subscription amount			$ 250,000
Aggregate exercise price			$ 750,000
Warrants Exercisable Shares			272,727
Debentures Subject to Mandatory Redemption [Member] | $750,000 convertible debenture, December 1, 2020
Convertible debenture					$ 750,000		$ 750,000
Debentures Subject to Mandatory Redemption [Member] | $800,000 convertible debenture, April 1, 2021
Convertible debenture					800,000		800,000
Debentures Subject to Mandatory Redemption [Member] | $400,000 convertible debenture, May 1, 2021
Convertible debenture					400,000		400,000
Debentures Subject to Mandatory Redemption [Member] | $400,000 convertible debenture, June 2, 2020
Convertible debenture					400,000		400,000
Debentures Subject to Mandatory Redemption [Member] | $287,000 convertible debenture amended October 22, 2020
Convertible debenture							287,000
Debentures Subject to Mandatory Redemption [Member] | $350,000 convertible debenture, January 12, 2021
Convertible debenture					350,000		350,000
Debentures Subject to Mandatory Redemption [Member] | $250,000 convertible debenture, May 21, 2021
Convertible debenture					$ 250,000		$ 250,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	6 Months Ended	9 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Loss contingencies	$ 0	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		6 Months Ended		12 Months Ended
	Sep. 30, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Proceeds from board member and related party				$ 400,000
Number of shares issued				320,000
Number of warrants issued	320,000			320,000
Consulting Firm [Member]
Related party amounts of transaction				$ 318,035	$ 285,000
Convertible Debt [Member]
Related party amounts of transaction				5,164,690	3,203,880
Related party interest expense		$ 446,348	$ 85,949	$ 557,820	$ 207,674

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) (Details Narrative)				6 Months Ended		12 Months Ended
	Mar. 18, 2022 shares	Sep. 30, 2021 USD ($) Vote $ / shares shares	Jun. 08, 2020	Mar. 31, 2022 USD ($) Vote $ / shares shares	Mar. 31, 2021 USD ($) shares	Sep. 30, 2021 USD ($) Vote $ / shares shares	Sep. 30, 2020 USD ($) $ / shares shares	Sep. 30, 2019 $ / shares
Preferred stock, shares authorized		16,666,667		16,666,667		16,666,667
Preferred stock, shares issues		200,000				200,000
Preferred stock, shares outstanding				0
Reverse stock split			1 for 1.5 reverse stock split of the Company’s common stock became effective.
Common stock, shares authorized		316,666,667		316,666,667		316,666,667
Common stock, par value (in dollars per share) | $ / shares		$ 0.0001		$ 0.0001		$ 0.0001
Common stock, shares issues		133,470,019		153,507,277	121,193,056	133,470,019	114,320,910
Common stock, shares outstanding		133,470,019		153,507,155	121,193,056	133,470,019	114,320,910
Number of shares issued					2,548,000	9,001,460	4,393,333
Number of shares issued, value | $					$ 2,855,000	$ 11,251,829	$ 3,516,500
Payment in kind interest stock issuance (in shares)						14,475
Payment in kind interest stock issuance | $				$ (88,500)		$ 41,977
Number of shares issued in satisfaction					217,429	497,429	93,333
Number of shares issued in satisfaction , value | $					$ 135,144	$ 485,144	$ 47,168
Offering costs | $						$ 0	$ 80,134
Number of shares issued for the purchase of certain intangible assets					1,369,863
Number of shares issued for the purchase of certain intangible assets, value | $					$ 2,671,233
Exercise price of warrants | $ / shares		$ 1.63		$ 1.64		$ 1.63	$ 0.73	$ 0.68
Number of shares issued for services						95,718	4,000,000
Number of shares issued for services, value | $						$ 236,834	$ 1,500,000
Accrued liabilities | $		$ 941,440				941,440	537,884
Deemed dividend. | $							3,800,000
Number of shares issued, value | $					$ 3,185,000
Value of loan conversion | $						$ 376,356
Shares to be issued for loan conversion						1,003,618
Proceeds from issuing common stock subscribed | $						$ 350,000	35,000
Inducement Expense | $							$ 3,793,406
Number of shares issued						320,000
Non-recoverable license content assets [Member]
Asset impairment charges | $						$ 2,260,799
License Content Asset [Member]
Number of shares issued for services					1,180,880	1,278,771
Number of shares issued for services, value | $					$ 2,065,996	$ 2,260,799
Asset impairment charges | $						$ 2,260,799
EON Media Group [Member]
Number of shares issued					454,463	2,457,898
Number of shares issued, value | $					$ 863,480	$ 6,553,235
Ownership percentage		100%			20%	100%
Common Stock
Conversion of series B convertible stock to common stock (in shares)	20,000,000			20,000,000
Number of shares issued				29,583	2,321,333
Number of shares issued, value | $				$ 70,500	$ 231	$ 11,251,825
Payment in kind interest stock issuance (in shares)				37,136
Payment in kind interest stock issuance | $				$ (4)
Debt instrument accrued interest | $						$ 217,905
Value of loan conversion | $					$ 376,356
Shares to be issued for loan conversion					1,003,618	363,176
Common Stock | Stock Issued For Cash [Member]
Payment in kind interest stock issuance (in shares)				37,136
Payment in kind interest stock issuance | $				$ 88,500
Interlink Plus, Inc. [Member]
Number of shares issued							5,168,931
Debt to a related party | $							$ 180,000
Legal expenses | $							80,134
Accrued liabilities | $							$ 3,842
Accredited Investors [Member] | Securities Purchase Agreement [Member] | Private Placement [Member]
Number of shares issued		5,773,460
Exercise price of warrants | $ / shares		$ 2.75				$ 2.75
Number of aggregate warrants		6,573,460				6,573,460
Number of shares issued		320,000
Shares issued to related party, value | $		$ 295,181
Accredited Investors [Member] | Securities Purchase Agreement [Member] | Common Stock | Private Placement [Member]
Number of shares issued		5,253,460
Number of shares issued, value | $		$ 4,663,116
Series A Convertible Preferred Stock [Member]
Preferred stock, shares authorized		3,333,334		3,333,334		3,333,334	3,333,334
Preferred stock, shares issues		0		0	30,667	0	30,667
Preferred stock, shares outstanding		0		0	30,667	0	30,667
Preferred stock, liquidation preference (in dollars per share) | $ / shares		$ 0.15				$ 0.15	$ 0.15
Preferred stock, number of votes per share | Vote		100				100
Preferred stock, convertible, conversion ratio		100				100
Conversion of series B convertible stock to common stock (in shares)						3,066,700
Series A Convertible Preferred Stock [Member] | Interlink Plus, Inc. [Member]
Number of shares issued							30,667
Series B Convertible Preferred Stock [Member]
Preferred stock, shares authorized		3,333,334		3,333,334		3,333,334	3,333,334
Preferred stock, shares issues		200,000		0	200,000	200,000	200,000
Preferred stock, shares outstanding		200,000		0	200,000	200,000	200,000
Preferred stock, liquidation preference (in dollars per share) | $ / shares		$ 1.50		$ 1.50		$ 1.50	$ 1.50
Preferred stock, number of votes per share | Vote		100		100		100
Preferred stock, convertible, conversion ratio		100				100
Conversion of Stock, Shares Converted	200,000
Series B Convertible Preferred Stock [Member] | Stock Issued For Cash [Member]
Number of shares issued							100,000
Number of shares issued, value | $							$ 4,800,000
Debt instrument, forgiveness | $							1,006,594
Inducement Expense | $							$ 3,793,406
Series B Convertible Preferred Stock [Member] | Stock Issued For Loan Forgiveness [Member]
Number of shares issued							100,000
Number of shares issued, value | $							$ 4,800,000
Proceeds from issuance of convertible preferred stock | $							1,000,000
Deemed dividend. | $							$ 3,800,000

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at the beginning	17,833,356	8,312,306	5,812,306
Grants	911,200	9,670,216	2,500,000
Forfeited	(338,250)	(149,166)
Outstanding at the end	18,406,306	17,833,356	8,312,306	5,812,306
Exercisable	12,938,126	11,298,290
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Outstanding at the beginning	$ 1.04	$ 0.76	$ 0.70
Grants	2.30	1.29	0.89
Forfeited	2.13	1.10
Outstanding at the end	1.08	1.04	$ 0.76	$ 0.70
Exercisable	$ 0.97	$ 0.90
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	7 years 10 months 13 days	8 years 3 months 18 days		8 years 7 months 28 days
Grants		9 years 4 months 2 days	9 years 11 months 15 days
Outstanding at the end		8 years 3 months 18 days	8 years 3 months 10 days
Exercisable	7 years 6 months	7 years 9 months 25 days
Outstanding at the beginning	$ 25,478,339	$ 14,079,265	$ 10,179,515
Grants	823,281	11,399,074	3,899,750
Outstanding at the end	26,301,620	25,478,339	$ 14,079,265	$ 10,179,515
Exercisable at the end	$ 19,944,636	$ 17,587,909

STOCK OPTIONS AND WARRANTS (D_2

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2019	Sep. 30, 2020
Exercise price	$ 1.08	$ 1.04	$ 0.70	$ 0.76
Number of options	18,406,306	17,833,356	5,812,306	8,312,306
Weighted average remaining life in years remaining life in years	7 years 10 months 13 days	8 years 3 months 18 days	8 years 7 months 28 days
Options exercisable number of options	12,938,126	11,298,290
Stock Options Exercise price 0.86 [Member]
Exercise price	$ 0.86	$ 0.86
Number of options	1,148,371	1,148,371
Weighted average remaining life in years remaining life in years	4 years 5 months 1 day	4 years 10 months 28 days
Options exercisable number of options	1,148,371	1,148,371
Stock Options Exercise price 0.66 [Member]
Exercise price	$ 0.66	$ 0.66
Number of options	4,663,935	4,663,935
Weighted average remaining life in years remaining life in years	6 years 7 months 2 days	7 years 1 month 2 days
Options exercisable number of options	4,663,935	4,663,935
Stock Options Exercise price 0.89 [Member]
Exercise price	$ 0.89	$ 0.89
Number of options	2,500,000	2,500,000
Weighted average remaining life in years remaining life in years	8 years 2 months 15 days	8 years 8 months 15 days
Options exercisable number of options	1,882,000	1,630,000
Stock Option Exercise Price 1.1 [Member]
Exercise price	$ 1.10	$ 1.10
Number of options	7,882,799	8,021,049
Weighted average remaining life in years remaining life in years	8 years 7 months 13 days	9 years 1 month 13 days
Options exercisable number of options	4,141,691	3,186,539
Stock Option Exercise Price 0.57 [Member]
Exercise price	$ 0.57	$ 0.57
Number of options	300,000	300,000
Weighted average remaining life in years remaining life in years	8 years 11 months 1 day	9 years 5 months 1 day
Options exercisable number of options	300,000	300,000
Stock Option Exercise Price 2.84 [Member]
Exercise price	$ 2.84	$ 2.84
Number of options	250,000	450,000
Weighted average remaining life in years remaining life in years	9 years 29 days	9 years 6 months 29 days
Options exercisable number of options	250,000	250,000
Stock Option Exercise Price 2.75 [Member]
Exercise price	$ 2.75	$ 2.75
Number of options	600,000	600,000
Weighted average remaining life in years remaining life in years	9 years 1 month 6 days	9 years 7 months 2 days
Options exercisable number of options	166,667	66,667
Stock Option Exercise Price 2.35 [Member]
Exercise price	$ 2.35	$ 2.35
Number of options	125,000	50,000
Weighted average remaining life in years remaining life in years	9 years 3 months 29 days	9 years 9 months 21 days
Options exercisable number of options	11,111	2,778
Stock Option Exercise Price 2.40 [Member]
Exercise price	$ 2.40	$ 2.40
Number of options	50,000	50,000
Weighted average remaining life in years remaining life in years	9 years 3 months 29 days	9 years 9 months 25 days
Stock Option Exercise Price 2.50 [Member]
Exercise price	$ 2.50	$ 2.50
Number of options	50,000	50,000
Weighted average remaining life in years remaining life in years	9 years 4 months 2 days	9 years 10 months 2 days
Options exercisable number of options	50,000	50,000

STOCK OPTIONS AND WARRANTS (D_3

STOCK OPTIONS AND WARRANTS (Details 2) - $ / shares	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Weighted average fair value of options granted	$ 1.38	$ 2.03
Expected dividends yield	0%	0%
Forfeiture rate	0%	0%
Maximum [Member]
Expected life	6 years	10 years
Risk-free interest rate	1.47%	1.56%
Expected volatility	69.60%	58.85%
Minimum [Member]
Expected life	5 years	5 years
Risk-free interest rate	0.01%	0.01%
Expected volatility	55.80%	50%

STOCK OPTIONS AND WARRANTS (D_4

STOCK OPTIONS AND WARRANTS (Details 3) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Exercise price (in dollars per share)	$ 1.64	$ 1.63	$ 0.73	$ 0.68
Number outstanding	$ 15,652,024	$ 15,464,700	$ 8,217,376	$ 5,550,709
Warrant Exercise price 0.86 [Member]
Exercise price (in dollars per share)	$ 0.86	$ 0.86
Number outstanding	$ 3,850,709	$ 3,850,709
Weighted average remaining contractual life (years)	5 years 1 month 13 days	5 years 7 months 13 days
Weighted average exercise price	$ 0.86	$ 0.86
Number exercisable	3,850,709	3,850,709
Weighted average remaining contractual life (years)	5 years 1 month 13 days	5 years 7 months 13 days
Warrant Exercise price 0.38 [Member]
Exercise price (in dollars per share)	$ 0.38	$ 0.38
Number outstanding	$ 2,000,000	$ 2,000,000
Weighted average remaining contractual life (years)	4 years 8 months 8 days	5 years 2 months 8 days
Weighted average exercise price	$ 0.38	$ 0.38
Number exercisable	2,000,000	2,000,000
Weighted average remaining contractual life (years)	4 years 8 months 8 days	5 years 2 months 8 days
Warrant Exercise price 0.75 [Member]
Exercise price (in dollars per share)	$ 0.75	$ 0.75
Number outstanding	$ 2,666,667	$ 2,666,667
Weighted average remaining contractual life (years)	7 years 11 months 12 days	8 years 5 months 12 days
Weighted average exercise price	$ 0.75	$ 0.75
Number exercisable	2,666,667	2,666,667
Weighted average remaining contractual life (years)	7 years 11 months 12 days	8 years 5 months 12 days
Warrant Exercise price 2.75 [Member]
Exercise price (in dollars per share)	$ 2.75	$ 2.75
Number outstanding	$ 323,864	$ 323,864
Weighted average remaining contractual life (years)	2 years 8 months 1 day	1 year 2 months 1 day
Weighted average exercise price	$ 2.75	$ 2.75
Number exercisable	323,864	323,864
Weighted average remaining contractual life (years)	2 years 8 months 1 day	1 year 2 months 1 day
Warrant Exercise price 2.80 [Member]
Exercise price (in dollars per share)	$ 2.80	$ 2.80
Number outstanding	$ 50,000	$ 50,000
Weighted average remaining contractual life (years)	9 years 25 days	9 years 6 months 25 days
Weighted average exercise price	$ 2.80	$ 2.80
Number exercisable	50,000	50,000
Weighted average remaining contractual life (years)	9 years 25 days	9 years 6 months 25 days
Warrant Exercise price 2.75. [Member]
Exercise price (in dollars per share)	$ 2.75	$ 2.75
Number outstanding	$ 6,573,460	$ 6,573,460
Weighted average remaining contractual life (years)	2 years 6 months	3 years
Weighted average exercise price	$ 2.75	$ 2.75
Number exercisable	6,573,460	6,573,460
Weighted average remaining contractual life (years)	2 years 6 months	3 years

STOCK OPTIONS AND WARRANTS (D_5

STOCK OPTIONS AND WARRANTS (Details 4) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Number of shares
Outstanding at beginning	$ 15,464,700	$ 8,217,376	$ 5,550,709
Issued	187,324	7,247,324	2,666,667
Outstanding at ending	$ 15,652,024	$ 15,464,700	$ 8,217,376
Weighted average exercise price per share
Outstanding at beginning	$ 1.63	$ 0.73	$ 0.68
Issued	2.35	2.67	0.75
Outstanding at ending	$ 1.64	$ 1.63	$ 0.73

STOCK OPTIONS AND WARRANTS (D_6

STOCK OPTIONS AND WARRANTS (Details 5)	Mar. 31, 2022 $ / shares	Sep. 30, 2021 $ / shares
Weighted average fair value of warrants granted	$ 0.61	$ 1.21
Expected Dividend Yield [Member]
Warrants outstanding, measurement input	0	0
Forfeiture Rate [Member]
Warrants outstanding, measurement input	0	0
Minimum [Member]
Warrant term	1 year 9 months	1 year 9 months
Minimum [Member] | Risk Free Interest Rate [Member]
Warrants outstanding, measurement input	0.15	0.0015
Minimum [Member] | Expected Stock Volatility [Member]
Warrants outstanding, measurement input	43	0.5730
Maximum [Member]
Warrant term	10 years	10 years
Maximum [Member] | Risk Free Interest Rate [Member]
Warrants outstanding, measurement input	2.10	0.0158
Maximum [Member] | Expected Stock Volatility [Member]
Warrants outstanding, measurement input	57.30	0.5865

STOCK OPTIONS AND WARRANTS (D_7

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)		6 Months Ended		12 Months Ended
	Sep. 30, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Stock-based compensation expense		$ 2,665,724	$ 5,554,053	$ 8,292,265	$ 316,033
Number of warrants issued		187,324		50,000	2,666,667
Related party note					$ 180,000
Accrued interest	$ 941,440			$ 941,440	537,884
Value of warrants issued					$ 702,219
Warrants issued for severance		$ 56,788,000		$ 82,000
Number of shares issued			2,548,000	9,001,460	4,393,333
Accrued interest					$ 3,842
Exercise price (in dollars per share)	$ 1.63	$ 1.64		$ 1.63	$ 0.73	$ 0.68
Number of warrants issued	320,000			320,000
Fair value of warrants	$ 278,400			$ 278,400
Senior Secured Convertible Promissory Debentures [Member]
Number of warrants issued		155,682		110,227
Accrued interest					$ 5,563
Value of warrants issued		$ 1,100,000		$ 600,000
Additional debt discount		$ 58,052		$ 59,212
Related Party Convertible Debentures
Number of warrants issued				213,637
Value of warrants issued				$ 2,350,000
Additional debt discount				$ 165,682
Consultant [Member]
Number of warrants issued				300,000
Fair value of warrants	$ 492,000			$ 492,000
Stock Options [Member]
Stock price (in dollars per share)	$ 2.45	$ 2.50	$ 2.90	$ 2.45	$ 2.03
Number of options issued		911,200		9,670,216
Amount of total compensation cost related to nonvested awards not yet recognized	$ 11,610,922	$ 10,732,391		$ 11,610,922
Weighted average period over which expense is expected to be recognized		27 months 12 days		29 months 28 days
Price per option (in dollars per share)		$ 1.38		$ 2.03
Private Placement [Member] | Accredited Investors [Member] | Securities Purchase Agreement [Member]
Number of shares issued	5,773,460
Number of aggregate warrants	6,573,460			6,573,460
Number of shares for each investor	1
Number of warrants for each investor	1
Number of shares	1			1
Aggregate purchase price	$ 1.25			$ 1.25
Warrant term	10 years			10 years
Exercise price (in dollars per share)	$ 2.75			$ 2.75

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Domestic Operations			$ (24,670,551)	$ (17,103,695)
Foreign Operations			(6,918,857)
Loss before income taxes	$ (9,247,774)	$ (13,823,509)	$ (31,589,408)	$ (17,103,695)

INCOME TAX (Details 1)

INCOME TAX (Details 1) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Current:
Federal			$ 98,372	$ 0
State			3,290	1,600
Foreign			0	0
Total Current provision (benefit)			101,662	1,600
Deferred:
Federal			(455,107)	0
State			(102,479)	0
Foreign			(158,988)	0
Total Deferred provision (benefit)				0
Total provision (benefit)	$ 1,051	$ 99,830	$ (614,912)	$ 1,600

INCOME TAX (Details 2)

INCOME TAX (Details 2)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
U.S. federal statutory rate	21%	21%	21%	21%
State income taxes, net of federal benefit			2%	2.21%
Goodwill impairment			(3.43%)	(7.80%)
Non-deductible items			(0.20%)	(7.14%)
Change in valuation allowance			(15.13%)	3.43%
Change in tax rates			0.11%	(5.27%)
US effects of foreign operations			(0.31%)
Other			(2.10%)	(6.44%)
Effective tax rate			1.95%	(0.01%)

INCOME TAX (Details 3)

INCOME TAX (Details 3) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Deferred tax assets:
Net operating loss carryover	$ 6,284,425	$ 3,108,502
Allowance for doubtful accounts	87,771
Stock-based compensation	1,765,463
Operating right of use assets	1,331	1,533
Accrued expenses	259,264	84,140
Amortization of debt discount	643,848	310,225
Intangible book/tax basis difference	2,124,796	1,846,646
Total deferred tax asset, net	11,166,898	5,351,046
Less: reserve for allowance	(10,521,546)	(5,348,138)
Total Deferred tax asset, net of valuation allowance	645,352	2,908
Deferred tax liabilities:
Fixed assets book/tax difference	(1,504)	(2,908)
Derivative liability	(643,848)
Total deferred tax liabilities, net	$ (645,352)	$ (2,908)

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Interest or penalties	$ 0	$ 0
Federal [Member]
Net operating loss carryforwards	24,200,000
NOL carryforwards, not subject to expiration	22,600,000
Federal [Member] | Tax Year 2036 And 2037
NOL carryforwards, subject to expiration	1,600,000
State [Member]
Net operating loss carryforwards	14,500,000
Foreign Tax Authority [Member]
Net operating loss carryforwards	$ 1,300,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Current assets
Cash	$ 637,998	$ 4,162,548	$ 1,971,923
Accounts receivable, net	4,626,858	1,571,226	780,939
Inventory	62,083	223,048	39,075
Prepaid expenses and other current assets	406,757	1,645,037	80,721
Prepaid income tax	19,648	17,806	119,933
License content assets - current	696,613	850,263	454,000
Deferred offering costs	370,521
Note receivable - current			10,215
Total current assets	6,820,478	8,469,928	3,456,805
Non-current assets
Deposits	63,879	34,289	19,831
License content assets - non current	36,797	365,360	246,280
Equipment, net	30,356	38,936	30,079
Operating lease right-of-use assets	158,980	237,094
Intangible assets, net	646,556	702,778	963,111
Note receivable			97,975
Goodwill	1,970,321	1,970,321	583,086
Total non-current assets	2,906,889	3,348,778
Total assets	9,727,367	11,818,706	5,779,100
Current liabilities
Accounts payable	2,260,046	1,147,585	253,677
Accrued liabilities	1,471,012	434,858
Accrued royalties	2,597,676	633,463
Payable on acquisition	250,125	250,125	250,125
License content liabilities - current	306,500	985,000	454,000
Note payable - current		25,714	121,410
Deferred Income	156,938	191,331	101,613
Convertible debt related party - current, net	2,498,651	530,226
Convertible debt - current, net	488,183		415,704
Lease liability - current	146,979	167,101	146,153
Total current liabilities	10,176,110	4,365,403	2,491,711
Non-current liabilities
Convertible debt - related party, less current portion, net	566,272	1,619,398	1,239,677
Convertible debt, less current portion, net		404,319
Note payable - non-current		460,924
Derivative liability	912,320	1,058,633
Non-revolving line of credit	1,500,000
Lease liability	14,775	75,530	242,245
Total non-current liabilities	2,993,367	4,457,600	2,338,811
Total liabilities	13,169,477	8,823,003	4,830,522
Commitments and contingencies (Note 13)
Stockholders' equity (deficit).
Series B Convertible Preferred stock, $0.0001 par value, 3,333,334 shares authorized, 0 and 200,000 shares issued and outstanding as of March 31, 2022 and September 30, 2021, respectively. Liquidation preference of $1.50 per share before any payment to Series A Preferred or Common stock		20
Common Stock, $0.0001 par value, 316,666,667 shares authorized,153,507,155 and 133,470,019 shares issued and outstanding as of March 31, 2022 and September 30, 2021, respectively	15,349	13,345	11,432
Common stock subscribed and not yet issued			135,144
Additional paid in capital	72,633,782	69,824,754	36,669,899
Accumulated deficit	(76,091,241)	(66,842,416)	(35,867,920)
Total stockholders' equity (deficit)	(3,442,110)	2,995,703	948,578
Total liabilities and stockholders' equity (deficit)	$ 9,727,367	11,818,706	5,779,100
Series B Convertible Preferred Stock [Member]
Stockholders' equity (deficit).
Series B Convertible Preferred stock, $0.0001 par value, 3,333,334 shares authorized, 0 and 200,000 shares issued and outstanding as of March 31, 2022 and September 30, 2021, respectively. Liquidation preference of $1.50 per share before any payment to Series A Preferred or Common stock		$ 20	20
Series A Convertible Preferred Stock [Member]
Stockholders' equity (deficit).
Series B Convertible Preferred stock, $0.0001 par value, 3,333,334 shares authorized, 0 and 200,000 shares issued and outstanding as of March 31, 2022 and September 30, 2021, respectively. Liquidation preference of $1.50 per share before any payment to Series A Preferred or Common stock			$ 3

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020
Preferred stock, shares authorized	16,666,667	16,666,667
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, issued		200,000
Preferred stock, outstanding	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized	316,666,667	316,666,667
Common stock, issued	153,507,277	133,470,019	121,193,056	114,320,910
Common stock, outstanding	153,507,155	133,470,019	121,193,056	114,320,910
Series B Convertible Preferred Stock [Member]
Preferred stock, shares authorized	3,333,334	3,333,334		3,333,334
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001		$ 0.0001
Preferred stock, liquidation preference (in dollars per share)	$ 1.50	$ 1.50		$ 1.50
Preferred stock, issued	0	200,000	200,000	200,000
Preferred stock, outstanding	0	200,000	200,000	200,000
Liquidation preference	$ 1.50	$ 1.50		$ 1.50

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Revenue	$ 7,875,873	$ 1,499,211	$ 5,069,149	$ 2,966,454
Cost of revenue	4,960,194	1,186,620	4,165,066	1,086,053
Gross profit	2,915,679	312,591	904,084	1,880,401
Operating expenses
Selling, general and administrative	11,801,511	10,942,582	20,333,216	7,466,047
Impairment of goodwill and intangibles		2,390,799	11,206,523	6,350,000
Total operating expenses	11,801,511	13,333,381	31,539,739	13,816,047
Loss from operations	(8,885,832)	(13,020,790)	(30,635,655)	(11,935,646)
Other income (expense)
Interest income	200	8,653	10,123	4,688
Interest expense	(998,506)	(811,823)	(1,690,552)	(1,002,799)
Income from equity investment		1,551
Gain on extinguishment of debt, net	490,051	13,900	564,481	(105,266)
Loss on settlement of obligation		(15,000)	(15,000)	(473,822)
Inducement expense				(3,793,406)
Change in fair value of derivatives	146,313
Other income			4,279	10,000
Total other income (expense)	(361,942)	(802,719)	953,752	5,168,048
Loss before income taxes	(9,247,774)	(13,823,509)	(31,589,408)	(17,103,695)
Income tax (expense)/benefit	(1,051)	(99,830)	614,912	(1,600)
Net loss	$ (9,248,825)	$ (13,923,339)	(30,974,496)	(17,105,294)
Deemed dividend				(3,800,000)
Net loss attributable to common stockholders			$ 30,974,496	$ 20,905,294
Basic net loss per common share (in dollars per share)	$ (0.07)	$ (0.12)	$ (0.25)	$ (0.20)
Diluted net loss per common share (in dollars per share)	$ (0.07)	$ (0.12)
Weighted average number of basic common shares outstanding (in shares)	135,015,827	118,459,023	122,422,335	105,929,876
Weighted average number of diluted common shares outstanding (in shares)	135,015,827	118,459,023	122,422,335	105,929,876

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY	Common Stock Common Class A [Member] USD ($) shares	Common Stock Common Class B [Member] USD ($) shares	Common Stock USD ($) shares	Preferred Stock Series A Convertible Preferred Stock [Member] USD ($) shares	Preferred Stock Series B Convertible Preferred Stock [Member] USD ($) shares	Common stock subscriptions USD ($)	Additional Paid in Capital. USD ($)	Accumulated Deficit USD ($)	Series A Convertible Preferred Stock [Member] shares	USD ($) shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity Note, Stock Split, Conversion Ratio										0.6667
Balance at beginning at Sep. 30, 2019	$ 5,121	$ 1,452				$ 122,976	$ 18,761,059	$ (18,762,623)		$ 127,981
Balance at beginning (in shares) at Sep. 30, 2019 | shares	51,205,805	14,504,703
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for cash	$ 439						3,516,061			$ 3,516,500
Shares issued for cash (in shares) | shares	4,393,333									4,393,333
Shares to be issued						47,168				$ 47,168
Issuance of common stock subscribed	$ 9					(35,000)	34,991
Issuance of common stock subscribed (in shares) | shares	93,333
Shares issued in connection with reverse merger	$ 517			$ 3			(264,496)			(263,976)
Shares issued in connection with reverse merger (in shares) | shares	5,168,931			30,667
Shares issued for asset purchase	$ 1,533	$ 160					6,348,307			6,350,000
Shares issued for asset purchase (in shares) | shares	15,333,333	1,600,000
Beneficial conversion feature of convertible debenture							(36,397)			(36,397)
Stock-based compensation							316,034			316,034
Shares issued for cash					$ 10		4,799,990			4,800,000
Shares issued for cash (in shares) | shares					100,000
Warrants excercised		$ 1,802					25,231			27,033
Warrants excercised (in shares) | shares		18,021,472
Shares issued in conjunction with debt settlement					$ 10		4,799,990			4,800,000
Shares issued in conjunction with debt settlement (in shares) | shares					100,000
Warrants issued for settlement of debt to related party							185,563			185,563
Deemed Dividend							(3,800,000)			(3,800,000)
Class A and B common shares merged into one class	$ 3,414	$ (3,414)
Class A and B common shares merged into one class (in shares) | shares	34,126,175	(34,126,175)
Net loss								(17,105,294)		(17,105,294)
Balance at ending at Sep. 30, 2020	$ 11,433	$ 0	$ 11,432	$ 3	$ 20	135,144	36,669,900	(35,867,917)		948,578
Balance at ending (in shares) at Sep. 30, 2020 | shares	114,320,910		114,320,911	30,667	200,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for cash			$ 231				2,854,769			$ 2,855,000
Shares issued for cash (in shares) | shares			2,321,333							2,548,000
Cash received for common stock subscribed						330,000				$ 330,000
Issuance of common stock subscribed			$ 44			(465,144)	465,100
Issuance of common stock subscribed (in shares) | shares			444,096
Shares issued in connection with reverse merger							(1)			(1)
Shares issued for asset purchase			$ 137				2,671,096			2,671,233
Shares issued for asset purchase (in shares) | shares			1,369,863
Beneficial conversion feature of convertible debenture							1,056,346			1,056,346
Conversion of convertible debenture			$ 100				376,256			376,356
Conversion of convertible debenture (in shares) | shares			1,003,618
Stock-based compensation							5,554,053			5,554,053
Warrants issued to consultant Source2							492,000			492,000
Shares issued for investment in unconsolidated entity			$ 10				194,793			$ 194,803
Shares issued for debt settlement (in shares) | shares			97,891							97,891
Shares issued for license content asset			$ 118				2,065,878			$ 2,065,996
Shares issued for license content asset (in shares) | shares			1,180,880
Shares issued for equity investment in unconsolidated entity			$ 46				863,434			863,480
Shares issued for equity investment in unconsolidated entity (in shares) | shares			454,463
Warrants issued in conjunction with debenture							43,654			43,654
Net loss								(13,923,339)		(13,923,339)
Balance at ending at Mar. 31, 2021			$ 12,118	$ 3	$ 20		53,307,277	(49,791,259)		$ 3,528,159
Balance at ending (in shares) at Mar. 31, 2021 | shares			121,193,055	30,667	200,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' Equity Note, Stock Split, Conversion Ratio										0.6667
Balance at beginning at Sep. 30, 2020	$ 11,433	0	$ 11,432	$ 3	$ 20	135,144	36,669,900	(35,867,917)		$ 948,578
Balance at beginning (in shares) at Sep. 30, 2020 | shares	114,320,910		114,320,911	30,667	200,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for cash	$ 900		$ 11,251,825				11,250,925			$ 11,251,829
Shares issued for cash (in shares) | shares	9,001,460									9,001,460
Cash received for common stock subscribed						350,000				$ 350,000
Issuance of common stock subscribed	$ 50					$ (485,144)	485,094
Issuance of common stock subscribed (in shares) | shares	497,429
Shares issued for asset purchase	$ 134						2,671,096			2,671,230
Shares issued for asset purchase (in shares) | shares	1,369,863
Conversion of convertible debenture	$ 137						594,125			594,262
Conversion of convertible debenture (in shares) | shares	1,366,794
Stock-based compensation							8,292,265			8,292,265
Shares issued for acquisition	$ 246						6,552,989			6,553,235
Shares issued for acquisition (in shares) | shares	2,457,898
Shares issued for investment in unconsolidated entity	$ 10						194,793			194,803
Shares issued for debt settlement (in shares) | shares	97,891
Payment in kind for interest stock issuance	$ (1)						(41,976)			$ (41,977)
Payment in kind interest stock issuance (in shares) | shares	14,475									14,475
Conversion of series A convertible stock to common stock	$ 306			$ (3)			(303)
Conversion of series B convertible stock to common stock (in shares) | shares	3,066,700			(30,667)					3,066,700
Warrants issued in conjunction with debenture							195,189			$ 195,189
Net loss								(30,974,496)		(30,974,496)
Balance at ending at Sep. 30, 2021	$ 13,345	$ 0	$ 13,345	$ 0	$ 20		69,824,751	(66,842,416)		2,995,703
Balance at ending (in shares) at Sep. 30, 2021 | shares	133,470,018		133,470,018		200,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for cash			$ 70,500
Shares issued for cash (in shares) | shares			29,583
Stock-based compensation							2,665,724			2,665,724
Warrants issued to consultant Source2							56,788			56,788
Payment in kind for interest stock issuance			$ 4				88,496			88,500
Payment in kind interest stock issuance (in shares) | shares			37,136
Conversion of series A convertible stock to common stock			$ 2,000		$ (20)		(1,980)
Conversion of series B convertible stock to common stock (in shares) | shares			20,000,000		(200,000)
Net loss								(9,248,825)		(9,248,825)
Balance at ending at Mar. 31, 2022			$ 15,349				$ 72,633,782	$ (76,091,241)		$ (3,442,110)
Balance at ending (in shares) at Mar. 31, 2022 | shares			153,507,154

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (9,248,825)	$ (13,923,339)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	713,197	465,641
Depreciation and amortization expense	64,802	1,075,898
Amortization of license content assets	482,213	94,086
Amortization of right-of-use assets	78,114	70,596
Bad debt expense	20,000	167,874
Gain on extinguishment of debt	(490,051)	(13,900)
Change in fair value of derivative	(146,313)
Warrants issued for consulting services	56,788
Stock-based compensation	2,665,724	6,046,053
Payment in kind for interest stock issuance	88,500
Gain on settlement of obligations		(13,900)
Loss on settlement of obligations		15,000
Equity method investment income		(1,551)
Impairment of intangible assets		2,390,799
Accounts receivable	(3,075,632)	(40,961)
Prepaid income tax	(1,842)	99,837
Inventory	160,965	1,328
Prepaid expenses	(11,720)	(69,579)
Deposit	(29,590)	227,000
Accounts payable	871,866	106,582
Accrued expenses	1,033,139	(205,051)
Accrued royalties	1,964,214	12,724
License content liability	(678,500)	(839,000)
Deferred income	(34,392)	39,350
NET CASH USED IN OPERATING ACTIVITIES	(5,598,220)	(4,350,902)
Increase (Decrease) in Operating Lease Liability	(80,877)	(70,289)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of fixed assets, net of cash acquired		(750,000)
Purchase of equipment.		2,752
Collection of note receivable		1,477
NET CASH USED IN INVESTING ACTIVITIES		(745,771)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock	1,250,000	3,185,000
Proceeds from issuance of convertible debt		1,100,000
Proceeds from credit facility	1,500,000
Repayment of stockholder loans	(552,832)	(58,770)
Deferred offering costs	(123,498)
NET CASH PROVIDED BY FINANCING ACTIVITIES	2,073,670	4,226,230
Change in cash and cash equivalents	(3,524,550)	(870,443)
Cash, beginning of period	4,162,548	1,971,923
Cash, end of period	637,998	1,101,480
SUPPLEMENTAL DISCLOSURES OF CASH FLOW STATEMENTS
Cash paid for interest	101,186	105,627
Cash paid for income taxes	1,051
SUPPLEMENTAL DISCLOSURES OF NON CASH INVESTING AND FINANCING ACTIVITIES
Common stock issued for license content assets		2,260,799
Preferred shares issued for debt settlement		1,006,584
Conversion of convertible debenture to common stock		$ 376,356
Common stock issued for acquisition		2,671,233
Common stock issued for equity investment in unconsolidated entity		$ 863,480
Accrued interest rolled into convertible note		$ 81,824
Unpaid deferred offering costs	247,023
Payment in kind common stock payment	88,496
Warrants issued as debt discount on convertible debenture		43,654
Conversion of Preferred Class B stock to common stock	$ 1,980
Shares issued for common stock subscribed		$ 135,144
Beneficial conversion feature recorded as debt discount		$ 1,056,346

BUSINESS_2

BUSINESS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS	NOTE 1 – BUSINESS Loop Media Inc. is a Nevada corporation. We were incorporated under the laws of the State of Nevada on May 11, 2015. We are a multichannel digital video platform media company that uses marketing technology, or “MarTech,” to generate our revenue and fuel our services. Our technology and library of videos and licensed content enable us to curate and deliver short-form videos to our digital out-of-home (“DOOH”) business locations for dining, hospitality, retail and other customers to enable them to inform, entertain and engage their customers. Our technology provides DOOH customers and third-party advertisers with a targeted marketing and promotional tool for their products and services and allows us to measure the number of potential viewers of such advertising and promotional materials. In addition to providing services to DOOH venue operators, we provide our services direct to consumers (“D2C”) in their homes and on their mobile devices. We offer self-curated music video content licensed from major and independent record labels, as well as movie, television and video game trailers, kid-friendly videos, viral videos, drone footage, news headlines, and lifestyle and atmospheric channels. These licenses allow us to provide music video content in both the DOOH and D2C markets. Our DOOH services are complimented by our mobile app (the “Loop App”), which allows users to follow each other, share their locations and playlists, view activity, and signal support for a music video. We curate content into playlists for DOOH locations and into streaming channels for delivery to our over-the-top (“OTT”) platform customers and our mobile application users. Our digital platform service seeks to surround and engage consumers with a diverse offering of video content on their chosen digital screen wherever they are located. Our services include both an ad-supported service, which offers content on a free or unpaid advertising supported basis, and a subscription service, which offers content on a paid subscription basis. We deliver our services to DOOH locations primarily through our proprietary Loop Media-designed “small-box” streaming Android media player (the “Loop Player”) and direct to consumers through our fully functional and operational Loop App and across OTT streaming platforms on connected TVs. Going concern and management’s plans As of March 31, 2022, we had cash of $637,998 and an accumulated deficit of ($76,091,241). During the six months ended March 31, 2022, we used net cash in operating activities of $(5,598,220). We have incurred net losses since inception. These conditions raise substantial doubt about our ability to continue as a going concern within one year from the issuance date of these consolidated financial statements. Our primary source of operating funds since inception has been cash proceeds from debt and equity financing transactions. Our ability to continue as a going concern is dependent upon our ability to generate sufficient revenue and our ability to raise additional funds by way of our debt and equity financing efforts. The accompanying unaudited consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These unaudited consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or classification of the liabilities that might be necessary if we are unable to continue as a going concern. Our ability to continue as a going concern is dependent on management’s further implementation of our on-going and strategic plans, which include continuing to raise funds through equity and/or debt raises. If we are unable to raise adequate funds, certain aspects of the on-going and strategic plans may require modification. Management is in the process of identifying sources of capital via strategic partnerships, debt refinancing and equity investments through one or more private placements.	NOTE 1 – BUSINESS Loop Media Inc. (the “Company”; formerly Interlink Plus, Inc.) is a Nevada corporation. The Company was incorporated under the laws of the State of Nevada on May 11, 2015. On February 5, 2020, the Company and the Company’s wholly owned subsidiary, Loop Media Acquisition, Inc. (“Merger Sub”), a Delaware corporation, closed the Agreement and Plan of Merger (the “Merger Agreement”) with Loop Media, Inc. (“Loop”), a Delaware corporation. Pursuant to the Merger Agreement, Merger Sub merged with and into Loop with Loop as surviving entity and becoming a wholly-owned subsidiary of the Company (the “Merger”). Pursuant to the Merger Agreement, the Company acquired 100% of the outstanding shares of Loop in exchange for 152,823,970 shares of the Company’s common stock at an exchange ratio of 1:1. Loop was incorporated on May 18, 2016 under the laws of the State of Delaware. As a result of such acquisition, the Company’s operations now are focused on premium short-form video for businesses and consumers. In connection with the Merger, on February 6, 2020, the Company entered into a Purchase Agreement (the “Asset Purchase Agreement”) with Zixiao Chen (“Buyer”) for the purchase of assets relating to the Company’s two major business segments: travel agency assistance services and convention services (together, the “Business”). In consideration for the assets of the Business, Buyer transferred to the Company 2,000,000 shares of its common stock and agreed to assume and discharge any and all liabilities relating to the Business accruing up to the effective time of the Asset Purchase Agreement. The shares were retired and restored to the status of authorized and unissued shares. In 2019 Loop owned 100% of the capital stock of two companies that make up ScreenPlay. ScreenPlay was a combination of ScreenPlay, Inc. (“SPI”), a state of Washington corporation incorporated in 1991, and SPE, Inc. (“SPE”), a state of Washington corporation incorporated in 2008. ScreenPlay provided customized audiovisual environments that supported integrated brand strategies for clients in the retail, hospitality, and business services markets, and for online content providers. On January 24, 2020 the Company merged SPE with and into the Company. The certificate of merger was issued by the State of Washington on January 24, 2020 and the certificate of ownership and merger was issued by the State of Delaware on January 24, 2020. For accounting purposes, Loop was the surviving entity. The transaction was accounted for as a recapitalization of Loop pursuant to which Loop was treated as the accounting acquirer, surviving and continuing entity although the Company is the legal acquirer. The Company did not recognize goodwill or any intangible assets in connection with the Merger. Accordingly, the Company’s historical financial statements are those of Loop and its wholly-owned subsidiary, ScreenPlay, immediately following the consummation of this reverse merger transaction. On June 8, 2020, a 1 for 1.5 reverse stock split of the Company’s common stock became effective. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively adjusted for the effects of the reverse split for all periods presented. Going concern and management’s plans As of September 30, 2021, the Company had cash of $4,162,548 and an accumulated deficit of ($66,842,416). During the twelve months ended September 30, 2021, the Company used net cash in operating activities of $ (9,529,061). The Company has incurred net losses since inception. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year from the issuance date of these consolidated financial statements. The Company’s primary source of operating funds since inception has been cash proceeds from debt and equity financing transactions. The ability of the Company to continue as a going concern is dependent upon its ability to generate sufficient revenue and its ability to raise additional funds by way of its debt and equity financing efforts. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or classification of the liabilities that might be necessary should the Company be unable to continue as a going concern. The ability of the Company to continue as a going concern is dependent on management’s further implementation of the Company’s on-going and strategic plans, which include continuing to raise funds through equity and/or debt raises. Should the Company be unable to raise adequate funds, certain aspects of the on-going and strategic plans may require modification. Management is in the process of identifying sources of capital via strategic partnerships, debt refinancing and equity investments through one or more private placements. COVID-19 The continuing spread of COVID-19 around the world is affecting the United States and global economies and has affected our operations and those of third parties on which we rely, including disruptions in staffing, order fulfillment and demand for product. In addition, the COVID-19 pandemic has and may continue to affect our revenue significantly. Additionally, while the potential economic impact brought by, and the duration of the COVID-19 pandemic is difficult to assess or predict, the impact of the COVID-19 pandemic on the global financial markets may reduce our ability to access capital, which could negatively impact our short-term and long-term liquidity. The continuing impact of the COVID-19 pandemic is highly uncertain and subject to change. As COVID-19 continues to evolve, the extent to which the coronavirus impacts operations will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration and severity of the outbreak, and the actions that may be required to contain the coronavirus or treat its impact. The Company continues to monitor the pandemic and, the extent to which the continued spread of the virus adversely affects our customer base and therefore revenue. As the COVID-19 pandemic is complex and rapidly evolving, the Company’s plans as described above may change. At this point, the Company cannot reasonably estimate the duration and severity of this pandemic, which could have a material adverse impact on the business, results of operations, financial position, and cash flows.

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Financial Statements The following (a) condensed consolidated balance sheet as of September 30, 2021, which has been derived from our audited financial statements, and (b) our unaudited condensed consolidated interim financial statements for the six months ended March 31, 2022, have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP") for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X of the Securities Act of 1933. Accordingly, they do not include all of the information and footnotes required by US GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the six months ended March 31, 2022, are not necessarily indicative of results that may be expected for the year ending September 30, 2022. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended September 30, 2021, included in our Annual Report on Form 10-KT filed with the Securities and Exchange Commission ("SEC") on January 21, 2022. Basis of presentation The unaudited Use of estimates The preparation of the unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions used in the fair value of stock-based compensation, the fair value of other equity and debt instruments, fair value of intangible assets and recoverability of license content assets. Business combinations We account for business acquisitions under Accounting Standards Codification (“ASC”) 805, Business Combinations. Segment reporting We report as one reportable segment because we do not have more than one operating segment. Our business activities, revenues and expenses are evaluated by management as one reportable segment. Cash Cash and cash equivalents include all highly liquid monetary instruments with original maturities of three months or less when purchased. These investments are carried at cost, which approximates fair value. Financial instruments that potentially subject us to concentrations of credit risk consist primarily of cash deposits. We maintain our cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). At times, our cash and cash equivalent balances may be uninsured or in amounts that exceed the FDIC insurance limits. We have not experienced any losses on such accounts. On March 31, 2022, and September 30, 2021, we had no cash equivalents. As of March 31, 2022, and September 30, 2021, approximately $387,998 and $3,655,716 of cash exceeded the FDIC insurance limits, respectively. Accounts receivable Accounts receivable represent amounts due from customers. We assess the collectability of receivables on an ongoing basis. A provision for the impairment of receivables involves significant management judgment and includes the review of individual receivables based on individual customers, current economic trends and analysis of historical bad debts. As of March 31, 2022, and September 30, 2021, we recorded an allowance for doubtful accounts of $235,371 and $216,238, respectively. Concentration of credit risk We grant credit in the normal course of business to our customers. Periodically, we review past due accounts and make decisions about future credit on a customer by customer basis. Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to discharge an obligation. Our concentration of credit risk was not significant as of March 31, 2022, and September 30, 2021. License Content Asset On January 1, 2020, we adopted the guidance in ASU 2019-02, Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials Goodwill and other intangible assets Goodwill represents the excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. Goodwill and other intangible assets determined to have an indefinite useful life are not amortized but are subject to impairment tests. We conduct our annual impairment tests or whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. We conducted the annual impairment test on September 30, 2021. When evaluating goodwill and indefinite-lived intangible assets for impairment, we may first perform an assessment of qualitative factors to determine if the fair value of the reporting unit or the intangible asset is more-likely-than-not greater than the carrying amount. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, overall financial performance, and results of past impairment tests. If, based on a review of the qualitative factors, we determine it is more-likely-than-not that the fair value is greater than the carrying value, we may bypass a quantitative test for impairment. In performing the quantitative test for impairment of goodwill, we compare the fair value of each reporting unit with it carrying amount, including goodwill, in order to identify a potential impairment. Measurement of the fair value of a reporting unit is based on a fair value measure using the sum of the discounted estimated future cash flows. Estimates of forecasted cash flows involve measurement uncertainty, and it is therefore possible that reductions in the carrying value of goodwill may be required in the future because of changes in management’s future cash flow estimates. When the fair value of a reporting unit is less than its carrying amount, goodwill of the reporting unit is considered to be impaired. Effective January 1, 2020, we adopted the guidance in Accounting Standards Update (“ASU”) 2017-04, Simplifying the Test for Goodwill Impairment , which measures impairment amount as the excess of a reporting unit’s carrying amount over its fair value as determined by the quantitative test. Operating leases We determine if an arrangement is a lease at inception. Operating lease right-of-use assets (“ROU assets”) and short-term and long-term lease liabilities are included on the face of the consolidated balance sheet. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. We have lease agreements with lease and non-lease components, which are accounted for as a single lease component. For lease agreements with terms less than 12 months, we have elected the short-term lease measurement and recognition exemption, and recognize such lease payments on a straight-line basis over the lease term. Fair value measurement We determine the fair value of our assets and liabilities using a hierarchy established by the accounting guidance that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology included quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology is one or more unobservable inputs which are significant to the fair value measurement. The carrying amount of our financial instruments, including cash, accounts receivable, deposits, short-term portion of notes receivable and notes payable, and current liabilities approximate fair value due to their short-term nature. We do not have financial assets or liabilities that are required under US GAAP to be measured at fair value on a recurring basis. We have not elected to use fair value measurement option for any assets or liabilities for which fair value measurement is not presently required. We record assets and liabilities at fair value on a nonrecurring basis as required by US GAAP. Assets recognized or disclosed at fair value in the condensed ​ The following table summarizes fair value measurements of the Derivative Liability as of March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ Significant ​ ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Derivative liabilities ​ ​ — ​ ​ — ​ ​ 912,320 ​ ​ 912,320 Total ​ $ — ​ $ — ​ $ 912,320 ​ $ 912,320 ​ The following table summarizes fair value measurements of the Derivative Liability as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ ​ Significant ​ ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Derivative liabilities ​ ​ — ​ ​ — ​ ​ 1,058,633 ​ ​ 1,058,633 Total ​ $ — ​ $ — ​ $ 1,058,633 ​ $ 1,058,633 ​ The following table summarizes changes in fair value measurements of the Derivative Liability during the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of September 30, 2021 ​ $ 1,058,633 Derivative liability issued with convertible debentures ​ — Change in fair value ​ (146,313) Balance as of March 31, 2022 ​ $ 912,320 ​ The following table summarizes the unobservable inputs used in the valuation of the derivatives during the six months ended March 31, 2022: ​ ​ ​ ​ Expected term ​ 0.67 - 1.75 years Discount rate ​ 7.12% - 11.80% Volatility ​ 75% - 110.0% ​ Convertible debt and derivative treatment When we issue debt with a conversion feature, we must first assess whether the conversion feature meets the requirements to be treated as a derivative, as follows: a) one or more underlyings, typically the price of our common stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. An embedded equity-linked component that meets the definition of a derivative does not have to be separated from the host instrument if the component qualifies for the scope exception for certain contracts involving an issuer’s own equity. The scope exception applies if the contract is both a) indexed to its own stock, and b) classified in shareholders’ equity in its statement of financial position. If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using the Monte Carlo Method upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the statement of operations. The debt discount is amortized through interest expense over the life of the debt. Convertible debt and beneficial conversion features If the conversion feature is not treated as a derivative, we assess whether it is a beneficial conversion feature (“BCF”). A BCF exists if the conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the conversion price and the common stock into which it is convertible and is recorded as additional paid in capital and as a debt discount in the consolidated balance sheets. We amortize the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Advertising costs We expense all advertising costs as incurred. Advertising and marketing costs for the six months ended March 31, 2022, and 2021 were $2,251,590 and $426,098, respectively. Revenue recognition We recognize revenue in accordance with ASC 606 , Revenue from Contracts with Customers ● executed contracts with our customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation of the transaction price to each performance obligation; and ● recognition of revenue only when we satisfy each performance obligation. Performance obligations and significant judgments Our revenue streams can be categorized into the following performance obligations and recognition patterns: ● Delivery of streaming services including content encoding and hosting. We recognize revenue over the term of the service based on bandwidth usage. ● Delivery of subscription content services in customized formats. We recognize revenue over the term of the service. ● Delivery of hardware for ongoing subscription content delivery through software. We recognize revenue at the point of hardware delivery. ● Revenue share arrangements, where platform providers distribute our licensed content and providers pay us a portion of the usage-based advertising revenues. Transaction prices for performance obligations are explicitly outlined in relevant agreements; therefore, we do not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified. Customer acquisition costs We record commission expense associated with subscription revenue. Commissions are included in operating expenses. We have elected the practical expedient that allows us to recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that we otherwise would have recognized is one year or less. Cost of revenue Cost of revenue represents the cost of the delivered hardware and related bundled software and is recognized at the time of sale. For ongoing licensing and hosting fees, cost of sales is recognized over time based on usage patterns. Deferred income We bill subscription services in advance of when the service period is performed. The deferred income recorded at March 31, 2022, and September 30, 2021, represents our accounting for the timing difference between when the subscription fees are received and when the performance obligation is satisfied. Net loss per share We account for net loss per share in accordance with ASC subtopic 260-10, Earnings Per Share Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. The following securities are excluded from the calculation of weighted average diluted shares at March 31, 2021, and September 30, 2021, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Options to purchase common stock 18,406,306 17,833,356 Warrants to purchase common stock 15,652,025 15,464,700 Series A preferred stock — 3,066,700 Series B preferred stock — 20,000,000 Convertible debentures 4,922,121 7,079,622 Total common stock equivalents 38,980,452 63,444,378 ​ Stock-based compensation Share-based compensation issued to employees is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. We measure the fair value of the share-based compensation issued to non-employees using the stock price observed in the trading market (for stock transactions) or the fair value of the award (for non-stock transactions), which were more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of (1) the date at which commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete. ​ Recently adopted accounting pronouncements In September 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ​ In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Screenplay and EON Media Group. These consolidated financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States (“GAAP”). All inter-company transactions and balances have been eliminated on consolidation. Use of estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions used in the fair value of stock-based compensation, the fair value of warrants, fair value of intangible assets, recoverability of goodwill and intangible assets. Business combinations The Company accounts for business acquisitions under Accounting Standards Codification (“ASC”) 805, Business Combinations. Variable interest entities (“VIE”) ​ Variable interests are contractual, ownership or other monetary interests in an entity that change with fluctuations in the fair value of the entity’s net assets exclusive of variable interests. A VIE can arise from items such as lease agreements, loan arrangements, guarantees or service contracts. An entity is a VIE if (a) the entity lacks sufficient equity or (b) the entity’s equity holders lack power or the obligation and right as equity holders to absorb the entity’s expected losses or to receive its expected residual returns. ​ If an entity is determined to be a VIE, the entity must be consolidated by the primary beneficiary. The primary beneficiary is the holder of the variable interests that has the power to direct the activities of a VIE that most significantly impact the VIE’s economic performance and has the obligation to absorb losses of or the right to receive benefits from the VIE that could potentially be significant to the VIE. Therefore, the Company must identify which activities most significantly impact the VIE’s economic performance and determine whether it, or another party, has the power to direct those activities. As of September 30, 2021, and 2020, the Company had no investments that qualify as VIE. ​ Segment reporting ​ The Company reports as one reportable segment because the Company does not have more than one operating segment. The Company's business activities, revenues and expenses are evaluated by management as one reportable segment. ​ Cash Cash and cash equivalents include all highly liquid monetary instruments with original maturities of three months or less when purchased. These investments are carried at cost, which approximates fair value. Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash deposits. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). At times, the Company’s cash and cash equivalent balances may be uninsured or in amounts that exceed the FDIC insurance limits. The Company has not experienced any loses on such accounts. On September 30, 2021, and September 30, 2020, the Company had no cash equivalents. As of September 30, 2021, and September 30, 2020, approximately $3,655,716, and $1,695,763 of cash exceeded the FDIC insurance limits, respectively. Accounts receivable Accounts receivable represent amounts due from customers. The Company assesses the collectability of receivables on an ongoing basis. A provision for the impairment of receivables involves significant management judgement and includes the review of individual receivables based on individual customers, current economic trends and analysis of historical bad debts. As of September 30, 2021, and September 30, 2020, the Company had recorded an allowance for doubtful accounts of $426,813 Concentration of credit risk The Company grants credit in the normal course of business to its customers. Periodically, the Company reviews past due accounts and makes decisions about future credit on a customer by customer basis. Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to discharge an obligation. The Company’s concentration of credit risk was not significant as of September 30, 2021, and September 30, 2020. Inventory Inventories are valued at the lower of cost or net realizable value. The Company purchases inventory from a vendor and all inventory purchased is deemed finished goods. Cost is determined using the first-in-first-out basis for finished goods. Net realizable value is determined on the basis of anticipated sales proceeds less the estimated selling expenses. Management compares the cost of inventories with the net realizable value and an allowance is made to write down inventories to net realizable value, if lower. As of September 30, 2021, and September 30, 2020, the Company recorded no valuation allowance. Prepaid expenses Expenditures paid in one accounting period which will not be consumed until a future period such as insurance premiums and annual subscription fees are accounted for on the balance sheet as a prepaid expense. When the asset is eventually consumed, it is charged to expense. License Content Asset On January 1, 2020, the Company adopted the guidance in ASU 2019-02, Entertainment — Films — Other Assets — — Equity method investments The Company accounts for investments in unconsolidated entities under the equity method of accounting if it could exercise significant influence over the operating and financial policies of an entity but does not have a controlling financial interest. Judgment regarding the level of influence over each equity method investment includes considering key factors such as ownership interest, representation on the board of directors, participation in policy-making decisions and material intercompany transactions. The Company’s proportionate share of the net income (loss) resulting from these investments are reported under the line-item captioned equity method investment income in our Consolidated Statements of Operations. The carrying value of our equity method investments is reported in equity method investments in the Consolidated Balance Sheets. The Company’s equity method investments are reported at cost and adjusted each period for the Company’s share of the investee’s income or loss and dividend paid, if any. The Company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable. Goodwill and other intangible assets Goodwill represents the excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. Goodwill and other intangible assets determined to have an indefinite useful life are not amortized but are subject to impairment tests. The Company conducts its annual impairment tests or whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. The Company conducted the annual impairment test on September 30, 2021. This is a change in accounting principle as the timing of the annual impairment test in prior periods was for the twelve months ended December 31, 2020. The Company deems the change of impairment test timing to be appropriate as part of the year end change from December 31,2021 to September 30, 2021. When evaluating goodwill and indefinite-lived intangible assets for impairment, the Company may first perform an assessment of qualitative factors to determine if the fair value of the reporting unit or the intangible asset is more-likely-than-not greater than the carrying amount. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, overall financial performance, and results of past impairment tests. If, based on a review of the qualitative factors, the Company determines it is more-likely-than-not that the fair value is greater than the carrying value, the Company may bypass a quantitative test for impairment. In performing the quantitative test for impairment of goodwill, the Company compares the fair value of each reporting unit with it carrying amount, including goodwill, in order to identify a potential impairment. Measurement of the fair value of a reporting unit is based on a fair value measure using the sum of the discounted estimated future cash flows. Estimates of forecasted cash flows involve measurement uncertainty, and it is therefore possible that reductions in the carrying value of goodwill may be required in the future because of changes in management’s future cash flow estimates. When the fair value of a reporting unit is less than it carrying amount, goodwill of the reporting unit is considered to be impaired. Effective January 1, 2020, the Company adopted the guidance in Accounting Standards Update (“ASU”) 2017-04, Simplifying the Test for Goodwill Impairment The Company measures impairment of indefinite-lived intangible assets, which consist of brand name, based on projected discounted cash flows. The Company also re-evaluates the useful life of the brand name to determine whether events and circumstances continue to support an indefinite useful life. The Company charged Eon goodwill $4,442,487 to impairment during the twelve months ended September 30, 2021. The Company also charged goodwill for the tax benefit on acquisition of Spkr and Eon Media Group of $719,688 during the twelve months ended September 30, 2021. See Note 8 for Goodwill discussion. Long-lived assets The Company evaluates the recoverability of long-lived assets, other than goodwill and indefinite-lived intangible assets, for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Conditions that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant change in the extent or manner that an asset is used, or a significant adverse change that would indicate that the carrying amount of an asset or group of assets is not recoverable. For long-lived assets to be held and used, the Company recognizes an impairment loss only if their carrying amount is not recoverable through the undiscounted cash flows. The impairment loss is based on the difference between the carrying amount and estimated fair value as determined by discounted future cash flows. The Company’s finite long-lived intangible assets are amortized on a straight-line basis over their estimated useful lives, which range from two Property and equipment, net Property and equipment are stated at cost, less accumulated depreciation. Depreciation is calculated using the straight-line method over the asset’s estimated useful life. The capitalization policy for the company is to capitalize property and equipment purchases greater than $3,000. Expenditures for maintenance and repairs are expensed as incurred. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in earnings. Estimated useful lives for Equipment and Software is 5 years and 3 years, respectively. Operating leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use assets (“ROU assets”) and short-term and long-term lease liabilities are included on the face of the consolidated balance sheet. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components, which are accounted for as a single lease component. For lease agreements with terms less than 12 months, the Company has elected the short-term lease measurement and recognition exemption, and it recognizes such lease payments on a straight-line basis over the lease term. Fair value measurement The company determines the fair value of its assets and liabilities using a hierarchy established by the accounting guidance that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology included quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology is one or more unobservable inputs which are significant to the fair value measurement. The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. The derivative liabilities are recognized at fair value on a recurring basis at September 30, 2021 and are Level 3 measurements. There have been no transfers between levels . The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ ​ Significant ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ (Level 1) (Level 2) (Level 3) Total Derivative liabilities ​ — ​ — ​ 1,058,633 ​ 1,058,633 Total $ — $ — $ 1,058,633 $ 1,058,633 ​ The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ Balance as of September 30, 2020 $ — Derivative liability issued with convertible debentures ​ ​ 1,217,650 Change in fair value ​ ​ (159,017) Balance as of September 30, 2021 $ 1,058,633 ​ The following table summarizes the unobservable inputs used in the valuation of the derivatives during the nine months ended September 30, 2021: ​ Expected term 1.17 – Discount rate ​ 7.12% – Volatility ​ 90% – ​ Convertible debt and derivative treatment When the Company issues debt with a conversion feature, we must first assess whether the conversion feature meets the requirements to be treated as a derivative, as follows: a) one or more underlyings, typically the price of our common stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. An embedded equity-linked component that meets the definition of a derivative does not have to be separated from the host instrument if the component qualifies for the scope exception for certain contracts involving an issuer’s own equity. The scope exception applies if the contract is both a) indexed to its own stock; and b) classified in shareholders’ equity in its statement of financial position. If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using the Monte Carlo Method upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the statement of operations. The debt discount is amortized through interest expense over the life of the debt. Convertible debt and beneficial conversion features If the conversion feature is not treated as a derivative, the Company assesses whether it is a beneficial conversion feature (“BCF”). A BCF exists if the conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the conversion price and the common stock into which it is convertible and is recorded as additional paid in capital and as a debt discount in the consolidated balance sheets. The Company amortizes the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt. Advertising costs The Company expenses all advertising costs as incurred. Advertising and marketing costs for the twelve months ended September 30, 2021, and 2020, were $981,878 and $143,096, respectively. Revenue recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation of the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. Performance obligations and significant judgments The Company’s revenue streams can be categorized into the following performance obligations and recognition patterns: ● Delivery of streaming services including content encoding and hosting. The Company recognizes revenue over the term of the service based on bandwidth usage. ● Delivery of subscription content services in customized formats. The Company recognizes revenue over the term of the service. ● Delivery of hardware for ongoing subscription content delivery through software. The Company recognizes revenue at the point of hardware delivery. ● Revenue share arrangements, where platform providers distribute the Company’s licensed content and providers pay the Company a portion of the usage-based advertising revenues. Transaction prices for performance obligations are explicitly outlined in relevant agreements; therefore, the Company does not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified. Customer acquisition costs The Company records commission expense associated with subscription revenue. Commissions are included in operating expenses. The Company has elected the practical expedient that allows the Company to recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the Company otherwise would have recognized is one year or less. Cost of revenue Cost of revenue represents the cost of the delivered hardware and related bundled software and is recognized at the time of sale. For ongoing licensing and hosting fees, cost of sales is recognized over time based on usage patterns. Deferred income The Company bills subscription services in advance of when the service period is performed. The deferred income recorded at September 30, 2021 and September 30, 2020, represents the Company’s accounting for the timing difference between when the subscription fees are received and when the performance obligation is satisfied. Net loss per share The Company accounts for net loss per share in accordance with ASC subtopic 260-10, Earnings Per Share Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. The following securities are excluded from the calculation of weighted average diluted shares at September 30, 2021, and September 30, 2020, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Options to purchase common stock 17,833,356 8,312,306 Warrants to purchase common stock 15,464,700 8,217,376 Series A preferred stock — 3,066,700 Series B preferred stock 20,000,000 20,000,000 Convertible debentures 5,815,323 6,908,637 Total common stock equivalents 59,113,379 46,505,019 ​ Shipping and handling costs A shipping and handling fee is charged to customers and recorded as revenue at the time of sale. The associated cost of shipping and handling is recorded as a cost of revenue at the time of service. Income taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented. Stock-based compensation Share-based compensation issued to employees is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. The Company measures the fair value of the share-based compensation issued to non-employees using the stock price observed in the trading market (for stock transactions) or the fair value of the award (for non-stock transactions), which were more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of (1) the date at which commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete. Recently adopted accounting pronouncements In March 2019, the FASB issued ASU 2019-02, Entertainment — — — — — — Accounting standards issued but not yet effective In September 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)

INVENTORY_2

INVENTORY	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Inventory Disclosure [Abstract]
INVENTORY.	NOTE 3 – INVENTORY Our finished goods inventory consisted of the following on March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Computers ​ $ 13,127 ​ $ 6,881 Hasp keys ​ 3,547 ​ 3,581 Loop player ​ 45,409 ​ 212,586 Total inventory ​ $ 62,083 ​ $ 223,048 ​	NOTE 4 – INVENTORY The Company’s finished goods inventory consisted of the following on September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Computers ​ $ 6,881 ​ $ 13,522 Hasp keys ​ 3,581 ​ 633 Loop player ​ 212,586 ​ 24,920 Total inventory ​ $ 223,048 ​ $ 39,075 ​

LICENSE CONTENT ASSETS_2

LICENSE CONTENT ASSETS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
LICENSE CONTENT ASSETS	NOTE 4 – LICENSE CONTENT ASSETS License Content Assets To stream video content to the users, we generally secure intellectual property rights to such content by obtaining licenses from, and paying royalties or other consideration to, rights holders or their agents. The licensing arrangements can be for a fixed fee, variable fee, or combination of both. The licensing arrangements specify the period when the content is available for streaming. The license content assets are two years in duration and include prepayments to distributors for customer subscription revenues, per play usage fees, and ad supported fees. As of March 31, 2022, license content assets were $696,613 recorded as License content asset, net – current and $36,797 recorded as License content asset, net – noncurrent. We recorded amortization expense of $482,213 and $94,086 for the six months ended March 31, 2022, and 2021, respectively, in cost of revenue, in the consolidated statements of operations, related to capitalized license content assets. The amortization expense for the next two years for capitalized license content assets as of March 31, is $508,630 in 2022, and $207,517 in 2023. License Content Liabilities On March 31, 2022, we had $306,500 of obligations comprised of $306,500 in License content liability – current and $0 in License content liability – noncurrent on the Consolidated Balance Sheets. Payments for content liabilities for the six months ended March 31, 2022, were $678,500. The expected timing of payments for these content obligations is $275,250 payable in fiscal year 2022, and $31,250 payable in fiscal year 2023. Certain contracts provide for recoupment of payments on minimum obligations during the term of the contracts.	NOTE 6 – LICENSE CONTENT ASSETS License Content Assets To stream video content to the users, the Company generally secures intellectual property rights to such content by obtaining licenses from, and paying royalties or other consideration to, rights holders or their agents. The licensing arrangements can be for a fixed fee, variable fee, or combination of both. The licensing arrangements specify the period when the content is available for streaming. The license content assets are two years in duration and include prepayments to distributors for customer subscription revenues, per play usage fees, and ad supported fees. As of September 30, 2021, license content assets were $850,263 recorded as License content asset, net – current and $365,360 recorded as License content asset, net – noncurrent. Additions to the License content assets for the twelve months ended September 30, 2021, were $47,500. The Company issued common shares capitalized as License content asset and the Company subsequently deemed the equity portion of the consideration paid was not recoverable and not recoupable and therefore impaired the License content asset for the value of the capitalized shares for $2,260,799 during the twelve months ended September 30, 2021. The Company recorded amortization expense of $1,362,921 and $283,187 for the twelve months ended September 30, 2021, and 2020, respectively, in cost of revenue, in the consolidated statements of operations, related to capitalized license content assets. The amortization expense for the next two years for capitalized license content assets as of September 30, is $1,058,773 in 2022, and $156,849 in 2023. License Content Liabilities On September 30, 2021, the Company had $985,000 of obligations comprised of $985,000 in License content liability – current and $0 in License content liability – noncurrent on the Consolidated Balance Sheets. Payments for content liabilities for the twelve months ended were $699,000. Additions to the License content liabilities for the twelve months ended September 30, 2021, were $47,500. The expected timing of payments for these content obligations is $581,000 payable in 2021 and $404,000 payable in 2022. Certain contracts provide for recoupment of payments on minimum obligations during the term of the contracts.

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Disclosure Text Block [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	NOTE 5. GOODWILL AND OTHER INTANGIBLE ASSETS As of March 31, 2022, and September 30, 2021, the balance of goodwill was $1,970,321 and $1,970,321, respectively. Our other intangible assets, each definite lived assets, consisted of the following as of March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ Useful life 2022 2021 Customer relationships ​ nine years ​ $ 1,012,000 ​ $ 1,012,000 Content library ​ two years ​ 198,000 ​ 198,000 Total intangible assets, gross ​ ​ ​ 1,210,000 ​ 1,210,000 Less: accumulated amortization ​ ​ ​ (563,444) ​ (507,222) Total ​ ​ ​ (563,444) ​ (507,222) Total intangible assets, net ​ ​ ​ $ 646,556 ​ $ 702,778 ​ Amortization expense charged to operations amounted to $56,222 and $688,861, respectively, for the six months ended March 31, 2022, and the six months ended March 31, 2021. Annual amortization expense for the next five years and thereafter is estimated to be $84,333 (remaining in 2022), $112,444, $112,444, $112,444, $112,444, and $112,444, respectively. The weighted average life of the intangible assets subject to amortization is 6 years on March 31, 2022.	NOTE 8 – GOODWILL AND OTHER INTANGIBLE ASSETS As of September 30, 2021, and September 30, 2020, the balance of goodwill was $1,970,321 and $583,086, respectively. On April 27, 2021, the EON Media Group acquisition value of goodwill was $5,829,722. Post-acquisition adjustments were $74,937. The Company charged $4,442,487 to EON Media Group goodwill impairment for the twelve months ended September 30, 2021. The Company also charged $719,688 to goodwill impairment for the tax benefits from the Spkr acquisition and the EON Media Group acquisition as of September 30, 2021. See Note 3 for details on the EON business acquisition. The Company’s other intangible assets, each definite lived assets, consisted of the following as of September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ Useful life 2021 2020 Screenplay brand ​ not applicable ​ $ — ​ $ 130,000 Customer relationships ​ nine years ​ 1,012,000 ​ 1,012,000 Content library ​ two years ​ 198,000 ​ 198,000 Total intangible assets ​ ​ ​ 1,210,000 ​ 1,340,000 Less: accumulated amortization ​ ​ ​ (507,222) ​ (376,889) Total intangible assets, net ​ ​ ​ $ 702,778 ​ $ 963,111 ​ In April 2021, the Company acquired EON in a step business acquisition and the associated EON brand name intangible valued at $2,300,000 with a useful life of 20 years. In October 2020, the Company acquired from Spkr Inc. assets that consisted of single asset acquisition of $2,671,233 in technology (see Note 3) with a useful life of 2 years. During twelve months ended September 30, 2020, the Company acquired intellectual property valued at $6,350,000 for issuance of Class B Shares. The Company fully impaired the intellectual property and recognized a loss on impairment of $6,350,000. Amortization expense charged to operations amounted to $1,451,773 and $218,306, respectively, for the twelve months ended September 30, 2021, and 2020. The Spkr Inc. technology intangible remaining net amortizable value was charged to impairment for $1,405,142, Eon intangible of $2,251,513 was charged to impairment, and an impairment of $130,000 on brand name, was all recorded for the twelve months ended September 30, 2021. Annual amortization expense for the next five years and thereafter is estimated to be $112,444, $112,444, $112,444, $112,444, $112,444, and $140,556, respectively. The weighted average life of the intangible assets subject to amortization is 6.2 on September 30, 2021.

LEASES_2

LEASES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Leases [Abstract]
LEASES	NOTE 6 – LEASES Operating leases We have operating leases for office space and office equipment. Many leases include one or more options to renew, some of which include options to extend the leases for a long-term period, and some leases include options to terminate the leases within 30 days. In certain of our lease agreements, the rental payments are adjusted periodically to reflect actual charges incurred for capital area maintenance, utilities, inflation and/or changes in other indexes. ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Short term portion ​ $ 146,979 ​ $ 167,101 Long term portion ​ 14,775 ​ 75,530 Total lease liability ​ $ 161,754 ​ $ 242,631 ​ ​ Maturity analysis under these lease agreements are as follows: ​ ​ ​ ​ ​ ​ ​ 2022 ​ $ 158,212 2023 ​ 18,792 Total undiscounted cash flows ​ 177,004 Less: 10% Present value discount ​ (15,250) Lease liability ​ $ 161,754 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended March 31, ​ 2022 2021 Operating lease expense ​ $ 88,888 ​ $ 88,888 Short-term lease expense ​ 4,200 ​ 2,603 Total lease expense ​ $ 93,088 ​ $ 91,491 ​ Operating lease expense is included in selling, general and administration expenses in the consolidated statement of operations. For the six months ended March 31, 2022, cash payments against lease liabilities totaled $45,238, accretion on lease liability of $5,889. For the six months ended March 31, 2021, cash payments against lease liabilities totaled $91,652, accretion on lease liability of $10,775. Weighted-average remaining lease term and discount rate for operating leases are as follows: ​ ​ ​ ​ Weighted-average remaining lease term 0.96 years ​ Weighted-average discount rate 10% ​ ​	NOTE 9 – LEASES Operating leases The Company has operating leases for office space and office equipment. Many leases include one or more options to renew, some of which include options to extend the leases for a long-term period, and some leases include options to terminate the leases within 30 days. In certain of the Company’s lease agreements, the rental payments are adjusted periodically to reflect actual charges incurred for capital area maintenance, utilities, inflation and/or changes in other indexes. Lease liability is summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Short term portion ​ $ 167,101 ​ $ 139,858 Long term portion ​ 75,530 ​ 248,540 Total lease liability ​ $ 242,631 ​ $ 388,398 ​ Maturity analysis under these lease agreements are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ $ 184,480 2023 ​ 84,175 Total undiscounted cash flows ​ 268,656 Less: 10% Present value discount ​ (26,025) Lease liability ​ $ 242,631 ​ Lease expense for the twelve months ended September 30, 2021, and 2020, was comprised of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Twelve months ended ​ ​ September 30, ​ September 30, ​ 2021 2020 Operating lease expense ​ $ 177,777 ​ $ 169,029 Short-term lease expense ​ 8,400 ​ 3,250 Total lease expense ​ $ 186,177 ​ $ 172,279 ​ Operating lease expense is included in selling, general and administration expenses in the consolidated statement of operations. For the twelve months ended September 30, 2021, cash payments against lease liabilities totaled $179,089, accretion on lease liability of $32,936. For the twelve months ended September 30, 2020, cash payments against lease liabilities totaled $165,550, accretion on lease liability of $42,755. Weighted-average remaining lease term and discount rate for operating leases are as follows: ​ ​ ​ ​ ​ Weighted-average remaining lease term 1.44 years ​ Weighted-average discount rate 10 % ​

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 7 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consisted of the following as of March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Accounts payable ​ $ 2,260,046 ​ $ 1,147,585 Interest payable ​ 194,725 ​ 106,631 Payroll liabilities ​ — ​ 20,250 Other accrued liabilities ​ ​ 1,276,287 ​ ​ 307,977 Accrued liabilities ​ 1,471,012 ​ 434,858 Accrued royalties ​ ​ 2,597,676 ​ ​ 633,463 Total accounts payable and accrued expenses ​ $ 6,328,734 ​ $ 2,215,906 ​	NOTE 10 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consisted of the following as of September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Accounts payable ​ $ 1,147,581 ​ $ 253,677 Interest payable ​ 106,631 ​ 166,290 Accrued liabilities ​ 941,440 ​ 537,884 Payroll liabilities ​ 20,250 ​ 44,855 Total accounts payable and accrued expenses ​ $ 2,215,902 ​ $ 1,002,706 ​

CONVERTIBLE DEBENTURES PAYABL_6

CONVERTIBLE DEBENTURES PAYABLE	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Debt Instruments [Abstract]
CONVERTIBLE DEBENTURES PAYABLE	NOTE 8 – CONVERTIBLE DEBENTURES PAYABLE ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contractual ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Interest ​ ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Rates ​ Contractual ​ Warrants Related party convertible debentures: Current Long Term Balance Cash PIK Maturity Date issued $3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 587,544 $ 566,272 ​ $ 2,162,750 ​ 10% ​ ​ ​ 12/1/2023 ​ 3,550,709 $750,000 convertible debenture, December 1, 2020 (2) ​ ​ 628,005 ​ ​ — ​ ​ 750,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 68,182 $800,000 convertible debenture, April 1, 2021 (2) ​ ​ 648,065 ​ ​ — ​ ​ 800,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 72,727 $400,000 convertible debenture, May 1, 2021 (2) ​ ​ 319,569 ​ ​ — ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 $400,000 convertible debenture, June 2, 2021 (2) ​ ​ 315,468 ​ ​ — ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 Total related party convertible debentures, net ​ $ 2,498,651 ​ $ 566,272 ​ $ 4,512,750 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $350,000 convertible debenture, January 12, 2021 (2) ​ ​ 289,188 ​ ​ — ​ ​ 350,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 87,500 $250,000 convertible debenture, May 21, 2021 (2) ​ ​ 198,995 ​ ​ — ​ ​ 250,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 22,727 Total convertible debentures, net ​ $ 488,183 ​ $ — ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contractual ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Interest ​ ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Rates ​ Contractual ​ Warrants Related party convertible debentures: Current Long Term Balance Cash PIK Maturity Date issued $3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 530,226 ​ $ 876,256 ​ $ 2,715,582 ​ 10% ​ ​ ​ 12/1/2023 ​ 3,550,709 $750,000 convertible debenture, December 1, 2020 (2) ​ ​ — ​ ​ 536,508 ​ ​ 750,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 68,182 $800,000 convertible debenture, April 1, 2021 (2) ​ ​ — ​ ​ 534,114 ​ ​ 800,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 72,727 $400,000 convertible debenture, May 1, 2021 (2) ​ ​ — ​ ​ 259,246 ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 $400,000 convertible debenture, June 2, 2021 (2) ​ ​ — ​ ​ 252,070 ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 Total related party convertible debentures, net ​ $ 530,226 ​ $ 2,458,194 ​ $ 5,065,582 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $350,000 convertible debenture, January 12, 2021 (3) ​ ​ — ​ ​ 243,578 ​ ​ 350,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 87,500 $250,000 convertible debenture, May 21, 2021 (4) ​ ​ — ​ ​ 160,741 ​ ​ 250,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 22,727 Total convertible debentures, net ​ $ — ​ $ 404,319 ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ (1) Unsecured convertible debentures (at $0.60 per common share) issued to related parties, amended October 23, 2020, interest at 10% per annum beginning November 1, 2020, monthly payments of unpaid interest accrued at 12.5% per annum will be paid in arrears through March 31, 2021, beginning April 1, 2021, we began paying equal monthly installments of principal and interest at 10% per annum through December 1, 2023. The debentures are convertible at any time prior to the maturity in whole or in parts into our common shares at a price of $0.60 per common share. We issued 3,550,709 common share purchase warrants, with each warrant exercisable at $0.86 for a period of 10 years. The beneficial conversion feature totaled $612,313 and was recorded as a debt discount. We also recorded the allocated fair value of the warrants $2,387,687 as additional debt discount. (2) On December 1, 2020, we offered, in a private placement, the aggregate offering amount of up to $3,000,000 of Senior Secured Promissory Debentures, with a minimum subscription amount of $250,000 and common stock warrants with an aggregate exercise price of $750,000 and aggregate exercisable warrant shares of 272,727 shares. We treated the conversion feature as a derivative instrument. At the option of the Senior Secured Promissory Note holders, the notes are convertible at the earlier of a change of control event, a Qualified IPO, both of which are defined in the Promissory Note Agreement or the maturity date of December 1, 2022. If the conversion takes place at the maturity date, the note will be converted in whole or in parts (which cannot be less than 50% of the amount due under the note) into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the thirty trading day period ending one trading day prior to the maturity date. If the conversion takes place at the change of control date, the note will be converted into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the ten trading day period ending one trading day prior to the change of control effective date. In the event of a Qualified IPO, but subject to the closing of such Qualified IPO, the amount due shall convert in full on the closing date of such Qualified IPO into a number of shares equal to the amount due on such closing date divided by the applicable IPO conversion price, as defined in the Promissory Note Agreement. The Senior Secured Promissory Debentures under the offering accrue cash interest at 4% per annum and payment in kind (PIK) interest at 6% payable in our common stock, determined on a 360-day basis. Cash interest is payable in advance for the period from the issue date to November 30, 2021, and then is payable six months in arrears on June 1, 2022, then six months in arrears on December 1, 2022. The accrued PIK interest is payable in shares of common stock in an amount equal to the amount of PIK Interest accrued as of such date, divided by the volume weighted average price (VWAP) of common stock during each trading day during the ten-trading day period ending one trading day prior to the PIK Interest Payment due dates of June 1, 2021, December 1, 2021, June 1, 2022, and December 1, 2022. The proceeds received upon issuing the Senior Secured Promissory Debentures were first allocated to the fair value of the embedded features with the remainder to the debt host instrument. ● $750,000 December 1, 2020 debenture the fair value of the conversion feature of $339,216 and the allocated fair value of the warrants of $26,770 were recorded as debenture discount. ● $350,000 January 12, 2021 debenture the fair value of the conversion feature of $139,751 and the allocated fair value of the warrants of $31,282 were recorded as debenture discount. ● $800,000 April 1, 2021 debenture the fair value of the conversion feature of $319,431 and the allocated fair value of the warrants of $60,406 were recorded as debenture discount. ● $400,000 May 1, 2021 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $31,309 were recorded as debenture discount. ● $250,000 May 21, 2021 debenture the fair value of the conversion feature of $99,822 and the allocated fair value of the warrants of $14,940 were recorded as debenture discount. ● $400,000 June 2, 2021 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $30,481 were recorded as debenture discount. ​ The following table presents the interest expense related to the contractual interest coupon and the amortization of debt discounts on the convertible debentures: ​ ​ ​ ​ ​ Six months ended March 31, ​ 2022 2021 Interest expense ​ $ 285,309 ​ $ 346,182 Interest accretion ​ ​ 713,197 ​ ​ 465,641 Amortization of debt discounts ​ ​ ​ ​ ​ ​ Total ​ $ 998,506 ​ $ 811,823 For the six months remaining 2022 ​ ​ ​ ​ $ 579,373 2023 ​ ​ ​ ​ 4,200,761 2024 ​ ​ ​ ​ 332,617 Convertible debentures payable, related and non related party ​ ​ ​ ​ 5,112,751 Less: Debt discount on convertible debentures payable ​ ​ ​ ​ (1,559,645) Total convertible debentures payable, related and non related party, net ​ ​ ​ ​ $ 3,553,106 ​	NOTE 12 – CONVERTIBLE DEBENTURES PAYABLE ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Contractual ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Interest Rates ​ Contractual ​ Warrants ​ ​ Current Long Term Balance Cash PIK Maturity Date issued Related party convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 530,226 ​ $ 876,256 ​ $ 2,715,582 ​ 10% ​ ​ ​ 01-12-2023 ​ 3,550,709 $ 750,000 convertible debenture, December 1, 2020 (2) ​ ​ — ​ ​ 536,508 ​ ​ 750,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 68,182 $ 800,000 convertible debenture, April 1, 2021 (2) ​ ​ — ​ ​ 534,114 ​ ​ 800,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 72,727 $ 400,000 convertible debenture, May 1, 2021 (2) ​ ​ — ​ ​ 259,246 ​ ​ 400,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 36,364 $ 400,000 convertible debenture, June 2, 2021 (2) ​ ​ — ​ ​ 252,070 ​ ​ 400,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 36,364 Total related party convertible debentures, net ​ $ 530,226 ​ $ 2,458,193 ​ $ 5,065,582 ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 287,000 convertible debenture converted July 1, 2021 (3) ​ $ — ​ $ — ​ $ — ​ 10% ​ ​ ​ 01-07-2021 ​ ​ $ 400,000 convertible debenture converted January 8, 2021 (4) ​ ​ — ​ ​ — ​ ​ — ​ 11% ​ ​ ​ 08-01-2021 ​ ​ $ 350,000 convertible debenture, January 12, 2021 (2) ​ ​ — ​ ​ 243,579 ​ ​ 350,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 87,500 $ 250,000 convertible debenture, May 21, 2021 (2) ​ ​ — ​ ​ 160,741 ​ ​ 250,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 22,727 Total convertible debentures, net ​ $ — ​ $ 404,320 ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Contractual ​ ​ ​ ​ ​ ​ Net Carrying Value ​ ​ Principal ​ Interest Rates ​ Contractual ​ Warrants ​ ​ Current Long Term ​ Balance Cash PIK Maturity Date issued Related party convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ — ​ $ 1,239,677 ​ $ 3,150,411 ​ 10% ​ ​ ​ 01-12-2023 ​ 3,550,709 Total related party convertible debentures, net ​ $ — ​ $ 1,239,677 ​ $ 3,150,411 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 287,000 convertible debenture amended October 22, 2020 (3) ​ $ 89,561 ​ $ 177,799 ​ $ 287,000 ​ 10% ​ ​ ​ 01-07-2021 ​ ​ $ 400,000 convertible debenture amended August 20, 2019 (4) ​ ​ 326,143 ​ ​ — ​ ​ 326,143 ​ 11% ​ ​ ​ 08-01-2021 ​ ​ Total convertible debentures, net ​ $ 415,704 ​ $ 177,799 ​ $ 613,143 ​ ​ ​ ​ ​ ​ ​ ​ ​ (1) Unsecured convertible debentures (at $0.60 per common share) issued to related parties, amended October 23, 2020, interest at 10% per annum beginning November 1, 2020, monthly payments of unpaid interest accrued at 12.5% per annum will be paid in arrears through March 31, 2021, beginning April 1, 2021, the Company began paying equal monthly installments of principal and interest at 10% per annum through December 1, 2023 . The debentures are convertible at any time prior to the maturity in whole or in parts into common shares of the Company at a price of $0.60 per common share. The Company issued 3,550,709 common share purchase warrants, with each warrant exercisable at $0.86 for a period of 10 years . The beneficial conversion feature totaled $612,313 and was recorded as a debt discount. The Company also recorded the allocated fair value of the warrants $2,387,687 as additional debt discount. ​ (2) On December 1, 2020, the Company offered, in a private placement, the aggregate offering amount of up to $3,000,000 of Senior Secured Promissory Debentures, with a minimum subscription amount of $250,000 and common stock warrants with an aggregate exercise price of $750,000 and aggregate exercisable warrant shares of 272,727 shares. ​ The Company treated the conversion feature as a derivative instrument. At the option of the Senior Secured Promissory Note holders, the notes are convertible at the earlier of a change of control event, a Qualified IPO, both of which are defined in the Promissory Note Agreement or the maturity date of December 1, 2022. If the conversion takes place at the maturity date, the note will be converted in whole or in parts (which cannot be less than 50% of the amount due under the note) into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the thirty trading day period ending one trading day prior to the maturity date. If the conversion takes place at the change of control date, the note will be converted into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the ten trading day period ending one trading day prior to the change of control effective date. In the event of a Qualified IPO, but subject to the closing of such Qualified IPO, the amount due shall convert in full on the closing date of such Qualified IPO into a number of shares equal to the amount due on such closing date divided by the applicable IPO conversion price, as defined in the Promissory Note Agreement. ​ The Senior Secured Promissory Debentures under the offering accrue cash interest at 4% per annum and payment in kind (PIK) interest at 6% payable in the Company’s common stock, determined on a 360-day basis. Cash interest is payable in advance for the period from the issue date to November 30, 2021, and then is payable six months in arrears on June 1, 2022, then six months in arrears on December 1, 2022. The accrued PIK interest is payable in shares of common stock in an amount equal to the amount of PIK Interest accrued as of such date, divided by the volume weighted average price (VWAP) of common stock during each trading day during the ten-trading day period ending one trading day prior to the PIK Interest Payment due dates of June 1, 2021, December 1, 2021, June 1, 2022, and December 1, 2022. ​ The proceeds received upon issuing the Senior Secured Promissory Debentures were first allocated to the fair value of the embedded features with the remainder to the debt host instrument. ● $750,000 December 1, 2020 debenture the fair value of the conversion feature of $339,216 and the allocated fair value of the warrants of $26,770 were recorded as debenture discount. ● $350,000 January 12, 2021 debenture the fair value of the conversion feature of $139,751 and the allocated fair value of the warrants of $31,282 were recorded as debenture discount. ● $800,000 April 1, 2021 debenture the fair value of the conversion feature of $319,431 and the allocated fair value of the warrants of $60,406 were recorded as debenture discount. ● $400,000 May 1, 2021 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $31,309 were recorded as debenture discount. ● $250,000 May 21, 2021 debenture the fair value of the conversion feature of $99,822 and the allocated fair value of the warrants of $14,940 were recorded as debenture discount. ● $400,000 June 2, 2020 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $30,481 were recorded as debenture discount. ​ (3) Convertible debentures (at $0.60 per common share) issued to a former officer of the Company, interest at 10% per annum, amended as of October 22, 2020, provides those monthly payments of $7,939 including principal and interest are to be made beginning December 1, 2020 through its maturity date of December 1, 2023; secured by 5,000,000 shares of the Company’s common stock which are owned by the Company’s Chief Executive Officer. The debenture is convertible at any time prior to December 1, 2023, in whole or in parts into common stock of the Company at a price of $0.60 per common share. As the effective conversion rate based on the principal $287,000 was $0.60 per share which was less than the Company’s stock price on the date of issuance, a beneficial conversion feature was present at the issuance date. The beneficial conversion feature totaled $30,996 and was recorded as a debt discount. For the twelve months ended September 30, 2021, principal payments totaled $40,956. On July 2, 2021, $216,105 total debenture and $1,800 of unpaid accrued interest was converted into 363,176 shares of common stock and the Company recognized a gain on debt extinguishment of $15,006 on debenture discount. ​ (4) Secured convertible debenture (primary interest in all Company assets), interest at 11% per annum, accrued monthly and the outstanding principal and unpaid accrued interest was due January 8, 2021. $326,143 total debenture and $50,213 of unpaid accrued interest was converted into 1,003,618 shares of common stock on January 8, 2021. The lender received 1,003,618 shares of common stock from this conversion and the Company recognized no gain or loss. ​ The following table presents the interest expense related to the contractual interest coupon and the amortization of debt discounts on the convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Twelve months ended September 30, ​ 2021 2020 Interest expense ​ $ 605,839 ​ $ 303,936 Interest accretion ​ ​ 449,096 ​ ​ 0 Amortization of debt discounts ​ ​ 621,274 ​ ​ 630,992 Total ​ $ 1,676,209 ​ $ 934,928 ​ Maturity analysis under total convertible debentures, net are as follows: ​ ​ ​ ​ ​ For the years ended September 30, ​ ​ 2022 ​ $ 1,132,205 2023 ​ 4,200,761 2024 ​ 332,619 Convertible debentures payable, related and non related party ​ 5,665,585 Less: Debt discount on convertible debentures payable ​ (2,272,847) Total convertible debentures payable, related and non related party, net ​ $ 3,392,738 ​

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES We may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance. There are no such loss contingencies that are included in the financial statements as of March 31, 2022.	NOTE 13 – COMMITMENTS AND CONTINGENCIES The Company may be involved in legal proceedings, claims and assessments arising in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance. There are no such loss contingencies that are included in the financial statements as of September 30, 2021.

RELATED PARTY TRANSACTIONS_2

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 – RELATED PARTY TRANSACTIONS Related parties are natural persons or other entities that have the ability, directly or indirectly, to control another party or exercise significant influence over the party making financial and operating decisions. Related parties include other parties that are subject to common control or that are subject to common significant influences. We borrowed funds for business operations from a certain stockholder and board member through convertible debenture agreements and have remaining balances, including accrued interest amounting to $2,495,549 and $2,448,871 as of March 31, 2022, and September 30, 2021, respectively. We incurred interest expense, including amortization of debt discount for these convertible debentures in the amounts of $446,348 and $85,949 for the six months ended March 31, 2022, and 2021, respectively. See Note 8 for convertible debentures discussion. On February 23, 2022, we entered into a Non-Revolving Line of Credit Loan Agreement (the “Prior Loan Agreement”), with Excel Family Partners, LLLP (“Excel”), an entity managed by Bruce Cassidy, a member of the Company’s board of directors, for aggregate loans of up to $1.5 million, which was amended on April 13, 2022, to increase the aggregate amount to $2.0 million (the “$2m Loan”).	NOTE 14 – RELATED PARTY TRANSACTIONS Related parties are natural persons or other entities that have the ability, directly or indirectly, to control another party or exercise significant influence over the party making financial and operating decisions. Related parties include other parties that are subject to common control or that are subject to common significant influences. The Company borrowed funds for business operations from certain stockholders through convertible debenture agreements and has remaining balances, including accrued interest amounting to $5,164,690 and $3,203,880 as of September 30, 2021, and September 30, 2020, respectively. The Company incurred interest expense for these convertible debentures in the amounts of $557,820 and $207,674 for the twelve months ended September 30, 2021, and 2020, respectively. See Note 12 for convertible debentures discussion. ​ The Company received proceeds of $400,000 from a related party for the September 30, 2021, offering (see Note 15 and Note 16), in exchange for 320,000 shares of Common Stock and 320,000 Warrants. ​ A consulting firm controlled by a member of Company management provides services for the Company in the amount of $318,035 for the twelve months ending September 30, 2021, and $285,000 for the twelve months ending September 30, 2020. ​

STOCKHOLDERS' EQUITY (DEFICIT_2

STOCKHOLDERS' EQUITY (DEFICIT)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Equity [Abstract]
STOCKHOLDERS' EQUITY (DEFICIT)	NOTE 11 –STOCKHOLDERS’ EQUITY (DEFICIT) Convertible Preferred Stock Of the 16,666,667 shares of preferred stock authorized, we had designated (i) 3,333,334 shares of preferred stock as Series A Convertible Preferred Stock (the “Series A Preferred Stock”) and (ii) 3,333,334 shares of preferred stock as Series B Convertible Preferred Stock (the “Series B Preferred Stock.” As of March 31, 2022, and March 31, 2021, we had Series Preferred Stock issued and outstanding, respectively. As of March 31, 2022, and March 31, 2021 outstanding Each share of Series B Preferred Stock has a liquidation preference of $1.50 per share, is entitled to 100 votes per share and is convertible at any time at the discretion of the holder thereof into 100 shares of common stock. We evaluated the features of the Convertible Preferred Stock under ASC 480 and classified them as permanent equity because the Convertible Preferred stock is not mandatorily or contingently redeemable at the stockholder’s option and the liquidation preference that exists does not fall within the guidance of SEC Accounting Series Release No. 268 – Presentation in Financial Statements of “Redeemable Preferred Stocks” On March 18, 2022, a board member converted his outstanding 200,000 shares of Series B Convertible Preferred shares to 20,000,000 shares of common stock. ​ Common stock Our authorized capital stock consists of 316,666,667 shares of common stock, $0.0001 par value per share, and 16,666,667 shares of preferred stock, $0.0001 par value per share. As of March 31, 2022, and March 31, 2021, there were 153,507,277 and 121,193,056, respectively, shares of common stock issued outstanding Six months ended March 31, 2022 During the six months ended March 31, 2022, we issued 37,136 shares of common stock with a value of $88,500 as payment in kind for accrued interest due on certain convertible notes. Of this amount, Six months ended March 31, 2021 During the six months ended March 31, 2021, we issued1,369,863 shares of our common stock with a value of $2,671,233 for the purchase of certain intangible assets. During the six months ended March 31, 2021, we issued 97,891 shares of our common stock with a value of $194,803 as a debt settlement. During the six months ended March 31, 2021, we issued1,180,880 shares of our common stock, valued at $2,065,996 capitalized as license content assets. During the six months ended March 31, 2021, we issued 454,463 shares of our common stock with a value of $863,480 for the purchase of 20% ownership in EON. During the six months ended March 31, 2021, we issued an aggregate of 2,548,000 shares of our common stock for gross cash proceeds of $3,185,000. We recorded no offering costs. During the six months ended March 31, 2021, we issued 217,429 shares of our common stock in satisfaction of a common stock subscription of $135,144. During the six months ended March 31, 2021, we converted a convertible note plus accrued interest in the amount of $376,356 into 1,003,618 shares of our common stock. See Note 12 – Stock Options and Warrants for stock compensation discussion.	NOTE 15 –STOCKHOLDERS’ EQUITY (DEFICIT) Convertible Preferred Stock In addition, as of such date, of the 16,666,667 shares of preferred stock authorized, we had designated (i) 3,333,334 shares of preferred stock as Series A Convertible Preferred Stock (the “Series A Preferred Stock”) and (ii) 3,333,334 shares of preferred stock as Series B Preferred. As of September 30, 2021, and September 30, 2020, the Company had 200,000 and 200,000 shares of Series B convertible preferred stock issued outstanding As of September 30 outstanding outstanding issued outstanding Presentation in Financial Statements of “Redeemable Preferred Stocks” Change in Number of Authorized and Outstanding Shares On June 8, 2020, a 1 for 1.5 reverse stock split of the Company’s common stock became effective. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively adjusted for the effects of the reverse split for all periods presented. Common stock The Company is authorized to issue 316,666,667 shares of its $0.0001 par value common stock. As of September 30, 2021, and September 30, 2020, there were 133,470,018 issued outstanding Twelve months ended September 30, 2021 The Company issued an aggregate of 9,001,460 shares of its common stock for gross cash proceeds of $11,251,825. The Company recorded no offering costs. The Company issued 497,429 shares of its common stock in satisfaction of a common stock subscription of $485,144. The Company converted a convertible note plus accrued interest in the amount of $376,356 into 1,003,618 shares of its common stock. The Company also converted a convertible note plus accrued interest in the amount of $217,905 into 363,176 shares of common stock. The Company issued 2,457,898 shares of its common stock with a value of $6,553,235 for the 100% business acquisition of EON Media Group. The Company issued 3,066,700 shares of its common stock in connection with the conversion of series A convertible preferred stock. The Company issued 14,475 shares of its common stock for $41,977 payment in kind interest payable in the Company’s common stock. The Company issued 95,718 shares of its common stock for consulting services valued at $236,834. The Company issued 1,278,771 shares of its common stock, valued at $2,260,799 capitalized as license content assets. Subsequently the Company recognized impairment expense of $2,260,799 for non-recoverable license content assets (See Note 6). The Company, entered into securities purchase agreements with accredited investors pursuant to which the Company sold, in a private offering,5,773,460 shares of the Company’s common stock, and warrants to purchase up to an aggregate of 6,573,460 shares of Common Stock. The Company issued 320,000 shares of Common Stock to a related party valued at $295,181. The Company issued 5,253,460 shares of Common Stock under the offering valued at $4,663,116. Twelve months ended September 30, 2020 The Company issued an aggregate of 4,393,333 shares of its common stock for proceeds of $3,516,500. The Company issued 93,333 shares of its common stock in satisfaction of a common stock subscription of $47,168. The Company issued 4,000,000 shares of its common stock for consulting services valued at $1,500,000 to a related party. The Company issued 5,168,931 shares of its common stock and 30,667 shares of Series A convertible preferred stock as part of the merger with Interlink. The Company also assumed debt to a related party of $180,000 and accrued interest of $3,842 and charged $80,134 of legal expenses related to reverse merger charged to additional paid in capital. The Company issued 100,000 shares of its Series B convertible preferred stock at a fair value of $4,800,000 at date of issuance in exchange for loan and accrued interest forgiveness of $1,006,594 and the balance was recorded as inducement expense of 3,793,406. The Company applied the guidance in ASC 470-20. The Company issued 100,000 shares of its Series B convertible preferred stock at a fair value of $4,800,000 at date of issuance, in exchange for $1,000,000 cash and the balance was recorded as a deemed dividend of $3,800,000. The Company applied the guidance in ASC 470-20.

STOCK OPTIONS AND WARRANTS_2

STOCK OPTIONS AND WARRANTS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Share-based Payment Arrangement, Additional Disclosure [Abstract]
STOCK OPTIONS AND WARRANTS	NOTE 12 – STOCK OPTIONS AND WARRANTS Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from using our historical stock prices. We account for the expected life of options based on the contractual life of options for non-employees. For employees, our accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. The following table summarizes the stock option activity for the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ Weighted Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ Aggregate ​ Options Exercise Price Contractual Term Intrinsic Value Outstanding at September 30, 2021 17,833,356 ​ $ 1.04 8.30 ​ $ 25,478,339 Grants 911,200 ​ ​ 2.30 9.77 ​ ​ 823,281 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited (338,250) ​ 2.13 — ​ — Outstanding at March 31, 2022 18,406,306 ​ $ 1.08 7.87 ​ $ 26,301,620 Exercisable at March 31, 2022 12,938,126 ​ $ 0.97 7.50 ​ $ 19,944,636 ​ The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than our stock price of $2.50 as of March 31, 2022, and $2.90 as of March 31, 2021, which would have been received by the option holders had those option holders exercised their options as of that date. The following table presents information related to stock options on March 31, 2022: ​ ​ ​ ​ ​ ​ ​ Options outstanding ​ ​ ​ ​ Weighted ​ Options ​ ​ ​ ​ average ​ exercisable Exercise ​ Number of ​ remaining life ​ number of price options in years options 0.86 1,148,371 4.42 1,148,371 0.66 4,663,935 6.59 4,663,935 0.89 ​ 2,500,000 ​ 8.21 ​ 1,882,000 1.10 ​ 7,882,799 ​ 8.62 ​ 4,141,691 0.57 ​ 300,000 ​ 8.92 ​ 300,000 2.84 ​ 250,000 ​ 9.08 ​ 250,000 2.75 600,000 ​ 9.10 ​ 166,667 2.35 125,000 9.33 11,111 2.40 ​ 50,000 ​ 9.33 ​ — 2.50 ​ 50,000 ​ 9.34 ​ 50,000 2.30 ​ 836,200 ​ 9.52 ​ 324,350 ​ ​ 18,406,306 ​ ​ ​ 12,938,126 ​ Stock-based compensation We recognize compensation expense for all stock options granted using the fair value-based method of accounting. During the six months ended March 31, 2022, we issued 911,200 options valued at $1.38 per option. As of March 31, 2022, the total compensation cost related to nonvested awards not yet recognized is $10,732,391 and the weighted average period over which expense is expected to be recognized in months is 27.4. We calculated the fair value of options issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ March 31, 2022 Weighted average fair value of options granted ​ $ 1.38 ​ Expected life ​ 5.00 – 6.00 years ​ Risk-free interest rate ​ 0.01 - 1.47 % Expected volatility ​ 55.80 - 69.60 % Expected dividends yield ​ 0 % Forfeiture rate ​ 0 % ​ The stock-based compensation expense related to option grants was $2,665,724 and $5,554,053, for the six months ended March 31, 2022, and 2021, respectively. Warrants The following table summarizes the changes in warrants outstanding and the related prices for the shares of our common stock: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants outstanding ​ Warrants exercisable ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ remaining ​ Weighted ​ ​ ​ remaining ​ ​ ​ ​ ​ contractual ​ average ​ ​ ​ contractual ​ ​ ​ Number ​ life ​ exercise ​ Number ​ life Exercise prices outstanding (years) ​ price exercisable (years) $ 0.86 ​ 3,850,709 ​ 5.12 ​ $ 0.86 ​ 3,850,709 ​ 5.12 ​ 0.38 ​ 2,000,000 ​ 4.69 ​ ​ 0.38 ​ 2,000,000 ​ 4.69 ​ 0.75 ​ 2,666,667 ​ 7.95 ​ ​ 0.75 ​ 2,666,667 ​ 7.95 ​ 2.75 ​ 323,864 ​ 2.67 ​ ​ 2.75 ​ 323,864 ​ 2.67 ​ 2.80 ​ 50,000 ​ 9.07 ​ ​ 2.80 ​ 50,000 ​ 9.07 ​ 2.75 ​ 6,573,460 ​ 2.50 ​ ​ 2.75 ​ 6,573,460 ​ 2.50 ​ 2.35 ​ 187,324 ​ 4.96 ​ ​ 2.35 ​ 34,273 ​ 4.96 ​ The following table summarizes the warrant activity for the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ exercise ​ ​ Number of ​ price per ​ ​ shares ​ share Outstanding at September 30, 2021 ​ 15,464,700 ​ $ 1.63 Issued ​ 187,324 ​ ​ 2.35 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at March 31, 2022 15,652,024 ​ $ 1.64 ​ We record all warrants granted using the fair value-based method of accounting. During the six months ended March 31, 2022, we issued 187,324 warrants for consulting services and recorded consulting expense of $56,788. During the six months ended March 31, 2021, we issued 155,682 warrants in conjunction with the issue of senior secured convertible debentures, of which 68,182 warrants were issued to a related party, in the total amount of $1,100,000 and recorded the allocated fair values of the warrants of $58,052 as additional debt discounts. We calculated the fair value of warrants issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ ​ March 31, 2022 Weighted average fair value of warrants granted ​ $ 0.61 ​ Expected life ​ 1.75 - 10 years ​ Risk-free interest rate ​ 0.15% to 2.10% ​ Expected volatility ​ 43% to 57.30% ​ Expected dividends yield ​ 0 % Forfeiture rate ​ 0 % ​	NOTE 16 – STOCK OPTIONS AND WARRANTS Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from using the Company’s historical stock prices. The Company accounts for the expected life of options based on the contractual life of options for non-employees. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. The following table summarizes the stock option activity for the twelve months ended September 30, 2021 and September 30, 2020, respectively: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ Weighted Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ Aggregate ​ Options Exercise Price Contractual Term Intrinsic Value Outstanding at September 30, 2019 5,812,306 ​ $ 0.70 8.66 ​ $ 10,179,515 Grants 2,500,000 ​ 0.89 9.96 ​ 3,899,750 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited — ​ — — ​ — Outstanding at September 30, 2020 8,312,306 ​ $ 0.76 8.28 ​ $ 14,079,265 Grants 9,670,216 ​ ​ 1.29 9.34 ​ ​ 11,399,074 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited (149,166) ​ 1.10 — ​ — Outstanding at September 30, 2021 17,833,356 ​ $ 1.04 8.30 ​ $ 25,478,339 Exercisable at September 30, 2021 11,298,290 ​ $ 0.90 7.82 ​ $ 17,587,909 ​ The aggregate intrinsic value in the preceding tables represents the total pretax intrinsic value, based on options with an exercise price less than the Company’s stock price of $2.45 as of September 30, 2021, and $2.03 as of September 30, 2020, which would have been received by the option holders had those option holders exercised their options as of that date. The following table presents information related to stock options on September 30, 2021: ​ ​ ​ ​ ​ ​ ​ Options outstanding ​ ​ ​ ​ Weighted ​ Options ​ ​ ​ ​ average ​ exercisable Exercise ​ Number of ​ remaining life ​ number of price options in years options 0.86 1,148,371 4.91 1,148,371 0.66 4,663,935 7.09 4,663,935 0.89 ​ 2,500,000 ​ 8.71 ​ 1,630,000 1.10 ​ 8,021,049 ​ 9.12 ​ 3,186,539 0.57 ​ 300,000 ​ 9.42 ​ 300,000 2.84 ​ 450,000 ​ 9.58 ​ 250,000 2.75 600,000 ​ 9.59 ​ 66,667 2.35 50,000 9.81 2,778 2.40 ​ 50,000 ​ 9.82 ​ — 2.50 ​ 50,000 ​ 9.84 ​ 50,000 ​ ​ 17,833,356 ​ ​ ​ 11,298,290 ​ Stock-based compensation The Company recognizes compensation expense for all stock options granted using the fair value-based method of accounting. During the twelve months ended September 30, 2021, the Company issued 9,670,216 options valued at $2.03 per option. As of September 30, 2021, the total compensation cost related to nonvested awards not yet recognized is $11,610,922 and the weighted average period over which expense is expected to be recognized in months is 29.95. The Company calculated the fair value of options issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ September 30, 2021 Weighted average fair value of options granted ​ $ 2.03 ​ Expected life ​ 5.00 10.00 ​ Risk-free interest rate ​ 0.01 - 1.56 % Expected volatility ​ 50.00 - 58.85 % Expected dividends yield ​ 0 % Forfeiture rate ​ 0 % ​ The stock-based compensation expense related to option grants was $8,292,265 and $316,033, for the twelve months ended September 30, 2021, and 2020, respectively. Warrants The following table summarizes the changes in warrants outstanding and the related prices for the shares of the Company’s common stock: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants outstanding ​ Warrants exercisable ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ remaining ​ Weighted ​ ​ ​ remaining ​ ​ ​ ​ ​ contractual ​ average ​ ​ ​ contractual ​ ​ ​ Number ​ life ​ exercise ​ Number ​ life Exercise prices outstanding (years) ​ price exercisable (years) $ 0.86 ​ 3,850,709 ​ 5.62 ​ $ 0.86 ​ 3,850,709 ​ 5.62 ​ 0.38 ​ 2,000,000 ​ 5.19 ​ ​ 0.38 ​ 2,000,000 ​ 5.19 ​ 0.75 ​ 2,666,667 ​ 8.45 ​ ​ 0.75 ​ 2,666,667 ​ 8.45 ​ 2.75 ​ 323,864 ​ 1.17 ​ ​ 2.75 ​ 323,864 ​ 1.17 ​ 2.80 ​ 50,000 ​ 9.57 ​ ​ 2.80 ​ 50,000 ​ 9.57 ​ 2.75 ​ 6,573,460 ​ 3.00 ​ ​ 2.75 ​ 6,573,460 ​ 3.00 ​ The following table summarizes the warrant activity for the twelve months ended September 30, 2021, and 2020: ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ exercise ​ ​ Number of ​ price per ​ ​ shares ​ share Outstanding at September 30, 2019 ​ 5,550,709 ​ $ 0.68 Issued ​ 2,666,667 ​ ​ 0.75 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at September 31, 2020 ​ 8,217,376 ​ $ 0.73 Issued ​ 7,247,324 ​ ​ 2.67 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at September 30, 2021 15,464,700 ​ $ 1.63 ​ The Company records all warrants granted using the fair value-based method of accounting. On September 30, 2021, the Company, entered into securities purchase agreements with accredited investors pursuant to which the Company sold, in a private offering, 5,773,460 shares of the Company’s common stock, and warrants to purchase up to an aggregate of 6,573,460 shares of Common Stock. Each investor was entitled to purchase one share of Common Stock and one Warrant to purchase one share of Common Stock for an aggregate purchase price of $1.25. The Warrants are immediately exercisable, have a ten-year term and an exercise price of $2.75 per share. The Company issued 320,000 warrants fair valued at $278,400 to a related party. During the twelve months ended September 30, 2021, the Company issued 110,227 warrants in conjunction with the issues of senior secured convertible debentures in the total amount of $600,000 and recorded the allocated fair values of the warrants of $59,212 as additional debt discounts. Further, the Company issued 213,637 warrants in conjunction with the issues of related party senior secured convertible debentures in the total amount of $2,350,000 and recorded the allocated fair values of the related party warrants of $165,682 as additional related party debt discounts. The Company issued 50,000 warrants with a fair value of $82,000, as severance. The Company also issued 300,000 warrants to a consultant with a fair value of $492,000. During the year ended September 30, 2020, the Company assumed a related party note of $180,000 and associated accrued interest of $3,842 as part of the reverse merger with Interlink. After the assumption of the debt and accrued interest during 2020, the Company issued 2,666,667 warrants valued at $702,219 to retire the $180,000 debt and $5,563 of accrued liabilities. The Company calculated the fair value of warrants issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ September 30, 2021 Weighted average fair value of warrants granted ​ $ 1.21 ​ Expected life ​ 1.75 - 10 years ​ Risk-free interest rate ​ 0.15% to 1.58% ​ Expected volatility ​ 57.30% to 58.65% ​ Expected dividends yield ​ 0 % Forfeiture rate ​ 0 % ​

INCOME TAX_2

INCOME TAX	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 13 – INCOME TAXES We calculate our interim income tax provision in accordance with ASC Topic 270, Interim Reporting and ASC Topic 740, Accounting for Income Taxes. At the end of each interim period, we estimate the annual effective tax rate and apply that rate to our ordinary year to date earnings. In addition, the tax effects of unusual or infrequently occurring items including changes in judgment about valuation allowances and effects of changes in enacted tax laws are recognized discretely in the interim period in which the change occurs. The computation of the annual estimated effective tax rate at each interim period requires certain estimates and significant judgment including the expected operating (loss) income for the year, permanent and temporary differences as a result of differences between amounts measured and recognized in accordance with tax laws and financial accounting standards, and the likelihood of recovering deferred tax assets generated in the current fiscal year. The accounting estimates used to compute income tax expense may change as new events occur or additional information is obtained. For the six months ended March 31, 2022, we recorded an income tax provision of $1,051 related to state and local taxes. For the six months ended March 31, 2021, we recorded an income tax provision of $99,830 primarily related to a true-up of prepaid taxes from 2019. The effective rate for both the six months ended March 31, 2022, and March 31, 2021, differ from the U.S. federal statutory rate of 21% as no income tax benefit was recorded for current year operating losses as we maintain a full valuation allowance on our deferred tax assets.	NOTE 17 - INCOME TAX On March 27, 2020, the CARES Act was enacted to provide economic relief to those impacted by the COVID-19 pandemic. In addition to the PPP loans, the CARES Act made various tax law changes including among other things (i) modifications to the federal net operating loss rules including permitting federal net operating losses incurred in 2018, 2019, and 2020 tax years to be carried back to the five preceding taxable years in order to generate a refund of previously paid income taxes, (ii) enhanced recoverability of AMT tax credit carryforwards, (iii) increased the limitation under Internal Revenue Code ("IRC") Section 163(j) for 2019 and 2020 to permit additional expensing of interest, and (iv) enacted a technical correction so that qualified improvement property can be immediately expensed under IRC Section 168(k). On December 27, 2020, the Consolidated Appropriations Act of 2021 (“CAA”) was enacted and provided clarification on the tax deductibility of expenses funded with PPP loans as fully deductible for tax purposes. During the year ended September 30, 2021, the Company recorded income for financial reporting purposes related to the forgiveness of some of its PPP loans. The forgiveness of these PPP loans is not taxable. The components of income (loss) before the provision (benefit) for income taxes are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 ​ 2020 Domestic Operations ​ $ (24,670,551) ​ $ (17,103,695) Foreign Operations ​ ​ (6,918,857) ​ ​ — Total ​ $ (31,589,408) ​ $ (17,103,695) ​ Income tax expense (benefit) consist of the following for the years ended September 30, 2021 and 2020 consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 2020 Current: ​ ​ ​ ​ Federal ​ $ 98,372 ​ $ 0 State ​ ​ 3,290 ​ ​ 1,600 Foreign ​ ​ 0 ​ ​ 0 Total Current provision (benefit) ​ ​ 101,662 ​ ​ 1,600 Deferred: ​ ​ ​ ​ ​ ​ Federal ​ ​ (455,107) ​ ​ 0 State ​ ​ (102,479) ​ ​ 0 Foreign ​ ​ (158,988) ​ ​ 0 Total Deferred provision (benefit) ​ ​ (716,574) ​ ​ 0 Total provision (benefit) ​ $ (614,912) ​ $ 1,600 ​ The reconciliation between the U.S. statutory federal income tax rate and the Company’s effective tax rate for the years ended September 30, 2021, and 2020 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, 2021 September 31, 2020 ​ U.S. federal statutory rate ​ ​ 21.00 % ​ 21.00 % State income taxes, net of federal benefit ​ ​ 2.00 % ​ 2.21 % Goodwill impairment ​ ​ (3.43) % ​ (7.80) % Non-deductible items ​ ​ (0.20) % ​ (7.14) % Change in valuation allowance ​ ​ (15.13) % ​ 3.43 % Change in tax rates ​ ​ 0.11 % ​ (5.27) % US effects of foreign operations ​ ​ (0.31) % ​ — % Other ​ ​ (2.10) % ​ (6.44) % Effective tax rate ​ ​ 1.95 % ​ (0.01) % ​ As of September 30, 2021, and 2020, the Company’s deferred tax assets (liabilities) consisted of the effects of temporary differences attributable to the following: ​ ​ ​ ​ ​ ​ ​ Deferred tax assets: September 30, 2021 September 30, 2020 Net Operating Losses ​ $ 6,284,425 ​ $ 3,108,502 Allowance for doubtful accounts ​ ​ 87,771 ​ ​ — Stock-based compensation ​ ​ 1,765,463 ​ ​ — Fixed assets book/ tax basis difference ​ ​ — ​ ​ — Operating right of use assets ​ ​ 1,331 ​ ​ 1,533 Accrued expenses ​ ​ 259,264 ​ ​ 84,140 Amortization of debt discount ​ ​ 643,848 ​ ​ 310,225 Research credit ​ ​ — ​ ​ — Intangible book/tax basis difference ​ ​ 2,124,796 ​ ​ 1,846,646 Total deferred tax asset, net ​ ​ 11,166,898 ​ ​ 5,351,046 Less: reserve for allowance ​ ​ (10,521,546) ​ ​ (5,348,138) Total Deferred tax asset, net of valuation allowance ​ $ 645,352 ​ $ 2,908 ​ ​ ​ ​ ​ ​ ​ Deferred tax liabilities: ​ ​ ​ ​ ​ ​ Fixed assets book/ tax basis difference ​ ​ (1,504) ​ ​ (2,908) Derivative liability ​ ​ (643,848) ​ ​ ​ Total deferred tax liabilities ​ $ (645,352) ​ $ (2,908) Total Deferred tax liability, net of valuation allowance ​ $ — ​ $ — ​ ASC 740, “Income Taxes” requires that a valuation allowance is established when it is “more likely than not” that all, or a portion of, deferred tax assets will not be recognized. A review of all available positive and negative evidence needs to be considered, including the scheduled reversal of existing taxable temporary differences, projected future taxable income, and tax planning strategies. After consideration of all the information available, management believes that uncertainty exists with respect to the future realization of its deferred tax assets and has, therefore, established a full valuation allowance as of September 30, 2021, and 2020. As of September 30, 2021, the Company has federal net operating loss carryforwards of $24.2 million of which $1.6 million expire between 2036 and 2037 and available to offset 100% of future taxable income. The remaining 382”) of the Internal Revenue Code of 1986, as amended. An ownership change generally occurs if certain stockholders increase their aggregate percentage ownership of a corporation’s stock by more than 50 percentage points over their lowest percentage ownership at any time during the testing period, which is generally the three-year period preceding any potential ownership change. The Company has not completed an analysis to determine whether any such limitations have been triggered as of September 30, 2020. As of September 30, 2021, the Company has state net operating loss carryforwards of $14.5 million. The state NOLs begin to expire in 2037. The Company has Singapore net operating loss carryforwards of The Company files income tax returns in the U.S. federal and various state jurisdictions. As of September 30, 2021, the federal and state tax returns for the years from 2016 through 2020 remain open to examination by the Internal Revenue Service and various state authorities. As of September 30, 2021, and 2020, the Company has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements. The Company’s policy is to classify assessments, if any, for tax-related interest as income tax expenses. No interest or penalties were recorded. The Company does not expect its unrecognized tax benefit position to change during the next twelve months.

SUBSEQUENT EVENTS_2

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS Non-Revolving Line of Credit Refinance Effective as of April 25, 2022, we entered into a Non-Revolving Line of Credit Loan Agreement with Excel for principal amount of up to $4,022,986 , evidenced by a Non-Revolving Line of Credit Promissory Note, also effective as of April 25, 2022. The Loan matures eighteen (18) months from the date of the Loan Agreement and accrues interest, payable semi-annually in arrears, at a fixed rate of interest equal to twelve ( 12 ) percent per year. On April 25, 2022, we used $2.022 million of the proceeds of the Loan to pre-pay all of the remaining outstanding principal and interest of the $2m Loan, in accordance with Section 2.5 of the Prior Loan Agreement, which Prior Loan Agreement was terminated as of April 25, 2022. In connection with the Loan, on April 25, 2022, we issued a warrant for an aggregate of up to 1,149,425 shares of our common stock. The Warrant has an exercise price of $1.75 per share, expires on April 25, 2025 and shall be exercisable at any time prior to the Expiration Date. Under the Loan Agreement, we have granted to Excel a security interest in all of our present and future assets and properties, real or personal, tangible or intangible, wherever located, including products and proceeds thereof. Refinancing of Convertible Debentures On May 9, 2022 we completed a transfer of certain of our outstanding unsecured convertible debentures in the aggregate principal amount of $2,068,399 (the “Old Debentures”) by prepaying the principal and interest owed on such debentures in full under the terms of the debentures and issuing new substantially identical unsecured convertible debentures in the aggregate principal amount of $2,079,993 (the “New Debentures”) to a related party (the “Transfer”). The New Debentures, like the Old Debentures, mature on December 1, 2023, require monthly installments of principal and interest at 10% per annum and are convertible at any time prior to the maturity in whole or in part into our common shares at a price of $0.60 per common share. We had previously sought, but did not receive, certain concessions from the holders of the Old Debentures related to ongoing monthly principal and interest payments and the conversion of the Old Debentures into shares of our common stock in connection with any significant public equity capital raise by us. In connection with the issuance of the New Debentures, the holder thereof (the “Transferee”) has agreed to a cessation of principal and interest payments on the New Debentures until December 1, 2022, at which time accrued interest would be paid in a lump sum in cash and monthly principal and interest payments would resume. The Transferee has further agreed to convert the New Debentures into shares of our common stock upon any significant public equity capital raise by us. See Note 10 Related Party Transactions. Non-Revolving Line of Credit Effective as of May 13, 2022, we entered into a Non-Revolving Line of Credit Loan Agreement (the “RAT Loan Agreement”) with several institutional and individual lenders and RAT Investment Holdings, LP, as administrator, for an aggregate principal amount of $2.2 million (the “RAT Loan”). The RAT Loan matures eighteen ( 18 ) months from the effective date of the RAT Loan Agreement and accrues interest, payable semi-annually in arrears, at a fixed rate of interest equal to twelve ( 12 ) percent per year. In connection with the Loan, on May 13, 2022, we issued a warrant to each lender for an aggregate of up to 628,575 shares of our common stock. Each Warrant has an exercise price of $1.75 per share, expires on May 13, 2025 , and shall be exercisable at any time prior to the Expiration Date. Under the RAT Loan Agreement, we have granted to the lenders a security interest in all of our present and future assets and properties, real or personal, tangible or intangible, wherever located, including products and proceeds thereof, which security interest is pari passu with the loan agreement with Excel. ​	NOTE 18 – SUBSEQUENT EVENTS The Company has evaluated all subsequent events through the date of filing, to ensure that this filing includes appropriate disclosure of events both recognized in the financial statements as of September 30, 2021, and events which occurred after September 30, 2021, but which were not recognized in the financial statements. The Company has determined that there were no subsequent events which required recognition, adjustment to or disclosure in the financial statements. ​

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The unaudited	Basis of presentation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Screenplay and EON Media Group. These consolidated financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States (“GAAP”). All inter-company transactions and balances have been eliminated on consolidation.
Use of estimates	Use of estimates The preparation of the unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions used in the fair value of stock-based compensation, the fair value of other equity and debt instruments, fair value of intangible assets and recoverability of license content assets.	Use of estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions used in the fair value of stock-based compensation, the fair value of warrants, fair value of intangible assets, recoverability of goodwill and intangible assets.
Business combinations	Business combinations We account for business acquisitions under Accounting Standards Codification (“ASC”) 805, Business Combinations.	Business combinations The Company accounts for business acquisitions under Accounting Standards Codification (“ASC”) 805, Business Combinations.
Variable interest entities (""VIE'")		Variable interest entities (“VIE”) ​ Variable interests are contractual, ownership or other monetary interests in an entity that change with fluctuations in the fair value of the entity’s net assets exclusive of variable interests. A VIE can arise from items such as lease agreements, loan arrangements, guarantees or service contracts. An entity is a VIE if (a) the entity lacks sufficient equity or (b) the entity’s equity holders lack power or the obligation and right as equity holders to absorb the entity’s expected losses or to receive its expected residual returns. ​ If an entity is determined to be a VIE, the entity must be consolidated by the primary beneficiary. The primary beneficiary is the holder of the variable interests that has the power to direct the activities of a VIE that most significantly impact the VIE’s economic performance and has the obligation to absorb losses of or the right to receive benefits from the VIE that could potentially be significant to the VIE. Therefore, the Company must identify which activities most significantly impact the VIE’s economic performance and determine whether it, or another party, has the power to direct those activities. As of September 30, 2021, and 2020, the Company had no investments that qualify as VIE. ​
Segment reporting	Segment reporting We report as one reportable segment because we do not have more than one operating segment. Our business activities, revenues and expenses are evaluated by management as one reportable segment.	Segment reporting ​ The Company reports as one reportable segment because the Company does not have more than one operating segment. The Company's business activities, revenues and expenses are evaluated by management as one reportable segment.
Cash	Cash Cash and cash equivalents include all highly liquid monetary instruments with original maturities of three months or less when purchased. These investments are carried at cost, which approximates fair value. Financial instruments that potentially subject us to concentrations of credit risk consist primarily of cash deposits. We maintain our cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). At times, our cash and cash equivalent balances may be uninsured or in amounts that exceed the FDIC insurance limits. We have not experienced any losses on such accounts. On March 31, 2022, and September 30, 2021, we had no cash equivalents. As of March 31, 2022, and September 30, 2021, approximately $387,998 and $3,655,716 of cash exceeded the FDIC insurance limits, respectively.	Cash Cash and cash equivalents include all highly liquid monetary instruments with original maturities of three months or less when purchased. These investments are carried at cost, which approximates fair value. Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash deposits. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). At times, the Company’s cash and cash equivalent balances may be uninsured or in amounts that exceed the FDIC insurance limits. The Company has not experienced any loses on such accounts. On September 30, 2021, and September 30, 2020, the Company had no cash equivalents. As of September 30, 2021, and September 30, 2020, approximately $3,655,716, and $1,695,763 of cash exceeded the FDIC insurance limits, respectively.
Accounts receivable	Accounts receivable Accounts receivable represent amounts due from customers. We assess the collectability of receivables on an ongoing basis. A provision for the impairment of receivables involves significant management judgment and includes the review of individual receivables based on individual customers, current economic trends and analysis of historical bad debts. As of March 31, 2022, and September 30, 2021, we recorded an allowance for doubtful accounts of $235,371 and $216,238, respectively.	Accounts receivable Accounts receivable represent amounts due from customers. The Company assesses the collectability of receivables on an ongoing basis. A provision for the impairment of receivables involves significant management judgement and includes the review of individual receivables based on individual customers, current economic trends and analysis of historical bad debts. As of September 30, 2021, and September 30, 2020, the Company had recorded an allowance for doubtful accounts of $426,813
Concentration of credit risk	Concentration of credit risk We grant credit in the normal course of business to our customers. Periodically, we review past due accounts and make decisions about future credit on a customer by customer basis. Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to discharge an obligation. Our concentration of credit risk was not significant as of March 31, 2022, and September 30, 2021.	Concentration of credit risk The Company grants credit in the normal course of business to its customers. Periodically, the Company reviews past due accounts and makes decisions about future credit on a customer by customer basis. Credit risk is the risk that one party to a financial instrument will cause a loss for the other party by failing to discharge an obligation. The Company’s concentration of credit risk was not significant as of September 30, 2021, and September 30, 2020.
Inventory		Inventory Inventories are valued at the lower of cost or net realizable value. The Company purchases inventory from a vendor and all inventory purchased is deemed finished goods. Cost is determined using the first-in-first-out basis for finished goods. Net realizable value is determined on the basis of anticipated sales proceeds less the estimated selling expenses. Management compares the cost of inventories with the net realizable value and an allowance is made to write down inventories to net realizable value, if lower. As of September 30, 2021, and September 30, 2020, the Company recorded no valuation allowance.
Prepaid expenses		Prepaid expenses Expenditures paid in one accounting period which will not be consumed until a future period such as insurance premiums and annual subscription fees are accounted for on the balance sheet as a prepaid expense. When the asset is eventually consumed, it is charged to expense.
License Content Asset	License Content Asset On January 1, 2020, we adopted the guidance in ASU 2019-02, Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials	License Content Asset On January 1, 2020, the Company adopted the guidance in ASU 2019-02, Entertainment — Films — Other Assets — —
Equity method investments		Equity method investments The Company accounts for investments in unconsolidated entities under the equity method of accounting if it could exercise significant influence over the operating and financial policies of an entity but does not have a controlling financial interest. Judgment regarding the level of influence over each equity method investment includes considering key factors such as ownership interest, representation on the board of directors, participation in policy-making decisions and material intercompany transactions. The Company’s proportionate share of the net income (loss) resulting from these investments are reported under the line-item captioned equity method investment income in our Consolidated Statements of Operations. The carrying value of our equity method investments is reported in equity method investments in the Consolidated Balance Sheets. The Company’s equity method investments are reported at cost and adjusted each period for the Company’s share of the investee’s income or loss and dividend paid, if any. The Company assesses investments for impairment whenever events or changes in circumstances indicate that the carrying value of an investment may not be recoverable.
Goodwill and other intangible assets	Goodwill and other intangible assets Goodwill represents the excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. Goodwill and other intangible assets determined to have an indefinite useful life are not amortized but are subject to impairment tests. We conduct our annual impairment tests or whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. We conducted the annual impairment test on September 30, 2021. When evaluating goodwill and indefinite-lived intangible assets for impairment, we may first perform an assessment of qualitative factors to determine if the fair value of the reporting unit or the intangible asset is more-likely-than-not greater than the carrying amount. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, overall financial performance, and results of past impairment tests. If, based on a review of the qualitative factors, we determine it is more-likely-than-not that the fair value is greater than the carrying value, we may bypass a quantitative test for impairment. In performing the quantitative test for impairment of goodwill, we compare the fair value of each reporting unit with it carrying amount, including goodwill, in order to identify a potential impairment. Measurement of the fair value of a reporting unit is based on a fair value measure using the sum of the discounted estimated future cash flows. Estimates of forecasted cash flows involve measurement uncertainty, and it is therefore possible that reductions in the carrying value of goodwill may be required in the future because of changes in management’s future cash flow estimates. When the fair value of a reporting unit is less than its carrying amount, goodwill of the reporting unit is considered to be impaired. Effective January 1, 2020, we adopted the guidance in Accounting Standards Update (“ASU”) 2017-04, Simplifying the Test for Goodwill Impairment , which measures impairment amount as the excess of a reporting unit’s carrying amount over its fair value as determined by the quantitative test.	Goodwill and other intangible assets Goodwill represents the excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired in a business combination. Goodwill and other intangible assets determined to have an indefinite useful life are not amortized but are subject to impairment tests. The Company conducts its annual impairment tests or whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. The Company conducted the annual impairment test on September 30, 2021. This is a change in accounting principle as the timing of the annual impairment test in prior periods was for the twelve months ended December 31, 2020. The Company deems the change of impairment test timing to be appropriate as part of the year end change from December 31,2021 to September 30, 2021. When evaluating goodwill and indefinite-lived intangible assets for impairment, the Company may first perform an assessment of qualitative factors to determine if the fair value of the reporting unit or the intangible asset is more-likely-than-not greater than the carrying amount. Significant factors considered in this assessment include, but are not limited to, macro-economic conditions, market and industry conditions, cost considerations, the competitive environment, overall financial performance, and results of past impairment tests. If, based on a review of the qualitative factors, the Company determines it is more-likely-than-not that the fair value is greater than the carrying value, the Company may bypass a quantitative test for impairment. In performing the quantitative test for impairment of goodwill, the Company compares the fair value of each reporting unit with it carrying amount, including goodwill, in order to identify a potential impairment. Measurement of the fair value of a reporting unit is based on a fair value measure using the sum of the discounted estimated future cash flows. Estimates of forecasted cash flows involve measurement uncertainty, and it is therefore possible that reductions in the carrying value of goodwill may be required in the future because of changes in management’s future cash flow estimates. When the fair value of a reporting unit is less than it carrying amount, goodwill of the reporting unit is considered to be impaired. Effective January 1, 2020, the Company adopted the guidance in Accounting Standards Update (“ASU”) 2017-04, Simplifying the Test for Goodwill Impairment The Company measures impairment of indefinite-lived intangible assets, which consist of brand name, based on projected discounted cash flows. The Company also re-evaluates the useful life of the brand name to determine whether events and circumstances continue to support an indefinite useful life. The Company charged Eon goodwill $4,442,487 to impairment during the twelve months ended September 30, 2021. The Company also charged goodwill for the tax benefit on acquisition of Spkr and Eon Media Group of $719,688 during the twelve months ended September 30, 2021. See Note 8 for Goodwill discussion.
Long-lived assets		Long-lived assets The Company evaluates the recoverability of long-lived assets, other than goodwill and indefinite-lived intangible assets, for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Conditions that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant change in the extent or manner that an asset is used, or a significant adverse change that would indicate that the carrying amount of an asset or group of assets is not recoverable. For long-lived assets to be held and used, the Company recognizes an impairment loss only if their carrying amount is not recoverable through the undiscounted cash flows. The impairment loss is based on the difference between the carrying amount and estimated fair value as determined by discounted future cash flows. The Company’s finite long-lived intangible assets are amortized on a straight-line basis over their estimated useful lives, which range from two
Property and equipment, net		Property and equipment, net Property and equipment are stated at cost, less accumulated depreciation. Depreciation is calculated using the straight-line method over the asset’s estimated useful life. The capitalization policy for the company is to capitalize property and equipment purchases greater than $3,000. Expenditures for maintenance and repairs are expensed as incurred. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition is reflected in earnings. Estimated useful lives for Equipment and Software is 5 years and 3 years, respectively.
Operating leases	Operating leases We determine if an arrangement is a lease at inception. Operating lease right-of-use assets (“ROU assets”) and short-term and long-term lease liabilities are included on the face of the consolidated balance sheet. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. We have lease agreements with lease and non-lease components, which are accounted for as a single lease component. For lease agreements with terms less than 12 months, we have elected the short-term lease measurement and recognition exemption, and recognize such lease payments on a straight-line basis over the lease term.	Operating leases The Company determines if an arrangement is a lease at inception. Operating lease right-of-use assets (“ROU assets”) and short-term and long-term lease liabilities are included on the face of the consolidated balance sheet. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company’s lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components, which are accounted for as a single lease component. For lease agreements with terms less than 12 months, the Company has elected the short-term lease measurement and recognition exemption, and it recognizes such lease payments on a straight-line basis over the lease term.
Fair value measurement	Fair value measurement We determine the fair value of our assets and liabilities using a hierarchy established by the accounting guidance that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology included quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology is one or more unobservable inputs which are significant to the fair value measurement. The carrying amount of our financial instruments, including cash, accounts receivable, deposits, short-term portion of notes receivable and notes payable, and current liabilities approximate fair value due to their short-term nature. We do not have financial assets or liabilities that are required under US GAAP to be measured at fair value on a recurring basis. We have not elected to use fair value measurement option for any assets or liabilities for which fair value measurement is not presently required. We record assets and liabilities at fair value on a nonrecurring basis as required by US GAAP. Assets recognized or disclosed at fair value in the condensed ​ The following table summarizes fair value measurements of the Derivative Liability as of March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ Significant ​ ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Derivative liabilities ​ ​ — ​ ​ — ​ ​ 912,320 ​ ​ 912,320 Total ​ $ — ​ $ — ​ $ 912,320 ​ $ 912,320 ​ The following table summarizes fair value measurements of the Derivative Liability as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ ​ Significant ​ ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Derivative liabilities ​ ​ — ​ ​ — ​ ​ 1,058,633 ​ ​ 1,058,633 Total ​ $ — ​ $ — ​ $ 1,058,633 ​ $ 1,058,633 ​ The following table summarizes changes in fair value measurements of the Derivative Liability during the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of September 30, 2021 ​ $ 1,058,633 Derivative liability issued with convertible debentures ​ — Change in fair value ​ (146,313) Balance as of March 31, 2022 ​ $ 912,320 ​ The following table summarizes the unobservable inputs used in the valuation of the derivatives during the six months ended March 31, 2022: ​ ​ ​ ​ Expected term ​ 0.67 - 1.75 years Discount rate ​ 7.12% - 11.80% Volatility ​ 75% - 110.0% ​	Fair value measurement The company determines the fair value of its assets and liabilities using a hierarchy established by the accounting guidance that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to valuations based upon unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to valuations based upon unobservable inputs that are significant to the valuation (Level 3 measurements). The three levels of valuation hierarchy are defined as follows: ● Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets. ● Level 2 inputs to the valuation methodology included quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. ● Level 3 inputs to the valuation methodology is one or more unobservable inputs which are significant to the fair value measurement. The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. The derivative liabilities are recognized at fair value on a recurring basis at September 30, 2021 and are Level 3 measurements. There have been no transfers between levels . The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ ​ Significant ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ (Level 1) (Level 2) (Level 3) Total Derivative liabilities ​ — ​ — ​ 1,058,633 ​ 1,058,633 Total $ — $ — $ 1,058,633 $ 1,058,633 ​ The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ Balance as of September 30, 2020 $ — Derivative liability issued with convertible debentures ​ ​ 1,217,650 Change in fair value ​ ​ (159,017) Balance as of September 30, 2021 $ 1,058,633 ​ The following table summarizes the unobservable inputs used in the valuation of the derivatives during the nine months ended September 30, 2021: ​ Expected term 1.17 – Discount rate ​ 7.12% – Volatility ​ 90% – ​
Convertible debt and derivative treatment	Convertible debt and derivative treatment When we issue debt with a conversion feature, we must first assess whether the conversion feature meets the requirements to be treated as a derivative, as follows: a) one or more underlyings, typically the price of our common stock; b) one or more notional amounts or payment provisions or both, generally the number of shares upon conversion; c) no initial net investment, which typically excludes the amount borrowed; and d) net settlement provisions, which in the case of convertible debt generally means the stock received upon conversion can be readily sold for cash. An embedded equity-linked component that meets the definition of a derivative does not have to be separated from the host instrument if the component qualifies for the scope exception for certain contracts involving an issuer’s own equity. The scope exception applies if the contract is both a) indexed to its own stock, and b) classified in shareholders’ equity in its statement of financial position. If the conversion feature within convertible debt meets the requirements to be treated as a derivative, we estimate the fair value of the convertible debt derivative using the Monte Carlo Method upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the statement of operations. The debt discount is amortized through interest expense over the life of the debt.
Convertible debt and beneficial conversion features	Convertible debt and beneficial conversion features If the conversion feature is not treated as a derivative, we assess whether it is a beneficial conversion feature (“BCF”). A BCF exists if the conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the conversion price and the common stock into which it is convertible and is recorded as additional paid in capital and as a debt discount in the consolidated balance sheets. We amortize the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt.	Convertible debt and beneficial conversion features If the conversion feature is not treated as a derivative, the Company assesses whether it is a beneficial conversion feature (“BCF”). A BCF exists if the conversion price of the convertible debt instrument is less than the stock price on the commitment date. This typically occurs when the conversion price is less than the fair value of the stock on the date the instrument was issued. The value of a BCF is equal to the intrinsic value of the feature, the difference between the conversion price and the common stock into which it is convertible and is recorded as additional paid in capital and as a debt discount in the consolidated balance sheets. The Company amortizes the balance over the life of the underlying debt as amortization of debt discount expense in the consolidated statements of operations. If the debt is retired early, the associated debt discount is then recognized immediately as amortization of debt discount expense in the consolidated statements of operations. If the conversion feature does not qualify for either the derivative treatment or as a BCF, the convertible debt is treated as traditional debt.
Advertising costs	Advertising costs We expense all advertising costs as incurred. Advertising and marketing costs for the six months ended March 31, 2022, and 2021 were $2,251,590 and $426,098, respectively.	Advertising costs The Company expenses all advertising costs as incurred. Advertising and marketing costs for the twelve months ended September 30, 2021, and 2020, were $981,878 and $143,096, respectively.
Revenue recognition	Revenue recognition We recognize revenue in accordance with ASC 606 , Revenue from Contracts with Customers ● executed contracts with our customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation of the transaction price to each performance obligation; and ● recognition of revenue only when we satisfy each performance obligation. Performance obligations and significant judgments Our revenue streams can be categorized into the following performance obligations and recognition patterns: ● Delivery of streaming services including content encoding and hosting. We recognize revenue over the term of the service based on bandwidth usage. ● Delivery of subscription content services in customized formats. We recognize revenue over the term of the service. ● Delivery of hardware for ongoing subscription content delivery through software. We recognize revenue at the point of hardware delivery. ● Revenue share arrangements, where platform providers distribute our licensed content and providers pay us a portion of the usage-based advertising revenues. Transaction prices for performance obligations are explicitly outlined in relevant agreements; therefore, we do not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified.	Revenue recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers ● executed contracts with the Company’s customers that it believes are legally enforceable; ● identification of performance obligations in the respective contract; ● determination of the transaction price for each performance obligation in the respective contract; ● allocation of the transaction price to each performance obligation; and ● recognition of revenue only when the Company satisfies each performance obligation. Performance obligations and significant judgments The Company’s revenue streams can be categorized into the following performance obligations and recognition patterns: ● Delivery of streaming services including content encoding and hosting. The Company recognizes revenue over the term of the service based on bandwidth usage. ● Delivery of subscription content services in customized formats. The Company recognizes revenue over the term of the service. ● Delivery of hardware for ongoing subscription content delivery through software. The Company recognizes revenue at the point of hardware delivery. ● Revenue share arrangements, where platform providers distribute the Company’s licensed content and providers pay the Company a portion of the usage-based advertising revenues. Transaction prices for performance obligations are explicitly outlined in relevant agreements; therefore, the Company does not believe that significant judgments are required with respect to the determination of the transaction price, including any variable consideration identified. Customer acquisition costs The Company records commission expense associated with subscription revenue. Commissions are included in operating expenses. The Company has elected the practical expedient that allows the Company to recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the Company otherwise would have recognized is one year or less.
Customer acquisition costs	Customer acquisition costs We record commission expense associated with subscription revenue. Commissions are included in operating expenses. We have elected the practical expedient that allows us to recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that we otherwise would have recognized is one year or less.
Cost of revenue	Cost of revenue Cost of revenue represents the cost of the delivered hardware and related bundled software and is recognized at the time of sale. For ongoing licensing and hosting fees, cost of sales is recognized over time based on usage patterns.	Cost of revenue Cost of revenue represents the cost of the delivered hardware and related bundled software and is recognized at the time of sale. For ongoing licensing and hosting fees, cost of sales is recognized over time based on usage patterns.
Deferred income	Deferred income We bill subscription services in advance of when the service period is performed. The deferred income recorded at March 31, 2022, and September 30, 2021, represents our accounting for the timing difference between when the subscription fees are received and when the performance obligation is satisfied.	Deferred income The Company bills subscription services in advance of when the service period is performed. The deferred income recorded at September 30, 2021 and September 30, 2020, represents the Company’s accounting for the timing difference between when the subscription fees are received and when the performance obligation is satisfied.
Net loss per share	Net loss per share We account for net loss per share in accordance with ASC subtopic 260-10, Earnings Per Share Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. The following securities are excluded from the calculation of weighted average diluted shares at March 31, 2021, and September 30, 2021, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Options to purchase common stock 18,406,306 17,833,356 Warrants to purchase common stock 15,652,025 15,464,700 Series A preferred stock — 3,066,700 Series B preferred stock — 20,000,000 Convertible debentures 4,922,121 7,079,622 Total common stock equivalents 38,980,452 63,444,378	Net loss per share The Company accounts for net loss per share in accordance with ASC subtopic 260-10, Earnings Per Share Basic net loss per share is computed by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares. Diluted net loss per share is calculated by including any potentially dilutive share issuances in the denominator. The following securities are excluded from the calculation of weighted average diluted shares at September 30, 2021, and September 30, 2020, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Options to purchase common stock 17,833,356 8,312,306 Warrants to purchase common stock 15,464,700 8,217,376 Series A preferred stock — 3,066,700 Series B preferred stock 20,000,000 20,000,000 Convertible debentures 5,815,323 6,908,637 Total common stock equivalents 59,113,379 46,505,019
Shipping and handling costs		Shipping and handling costs A shipping and handling fee is charged to customers and recorded as revenue at the time of sale. The associated cost of shipping and handling is recorded as a cost of revenue at the time of service.
Income taxes		Income taxes The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.
Stock-based compensation	Stock-based compensation Share-based compensation issued to employees is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. We measure the fair value of the share-based compensation issued to non-employees using the stock price observed in the trading market (for stock transactions) or the fair value of the award (for non-stock transactions), which were more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of (1) the date at which commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete.	Stock-based compensation Share-based compensation issued to employees is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period. The Company measures the fair value of the share-based compensation issued to non-employees using the stock price observed in the trading market (for stock transactions) or the fair value of the award (for non-stock transactions), which were more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of (1) the date at which commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty’s performance is complete.
Recently adopted accounting pronouncements	Recently adopted accounting pronouncements In September 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ​ In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)	Recently adopted accounting pronouncements In March 2019, the FASB issued ASU 2019-02, Entertainment — — — — — —
Accounting standards issued but not yet effective		Accounting standards issued but not yet effective In September 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40)

SUMMARY OF SIGNIFICANT ACCOU_12

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of fair value measurements	The following table summarizes fair value measurements of the Derivative Liability as of March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ Significant ​ ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Derivative liabilities ​ ​ — ​ ​ — ​ ​ 912,320 ​ ​ 912,320 Total ​ $ — ​ $ — ​ $ 912,320 ​ $ 912,320 ​ The following table summarizes fair value measurements of the Derivative Liability as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Quoted Prices in ​ ​ ​ Significant ​ ​ ​ ​ Active Markets ​ Significant Other ​ Unobservable ​ ​ ​ ​ ​ For Identical Items ​ Observable Inputs ​ Inputs ​ ​ ​ ​ ​ (Level 1) ​ (Level 2) ​ (Level 3) ​ Total Derivative liabilities ​ ​ — ​ ​ — ​ ​ 1,058,633 ​ ​ 1,058,633 Total ​ $ — ​ $ — ​ $ 1,058,633 ​ $ 1,058,633
Schedule of fair value measurements	The following table summarizes changes in fair value measurements of the Derivative Liability during the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance as of September 30, 2021 ​ $ 1,058,633 Derivative liability issued with convertible debentures ​ — Change in fair value ​ (146,313) Balance as of March 31, 2022 ​ $ 912,320 ​ The following table summarizes the unobservable inputs used in the valuation of the derivatives during the six months ended March 31, 2022: ​ ​ ​ ​ Expected term ​ 0.67 - 1.75 years Discount rate ​ 7.12% - 11.80% Volatility ​ 75% - 110.0%	The following table summarizes changes in fair value measurements of the Derivative Liability during the twelve months ended September 30, 2021: ​ ​ ​ ​ Balance as of September 30, 2020 $ — Derivative liability issued with convertible debentures ​ ​ 1,217,650 Change in fair value ​ ​ (159,017) Balance as of September 30, 2021 $ 1,058,633
Schedule of weighted average diluted shares	The following securities are excluded from the calculation of weighted average diluted shares at March 31, 2021, and September 30, 2021, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Options to purchase common stock 18,406,306 17,833,356 Warrants to purchase common stock 15,652,025 15,464,700 Series A preferred stock — 3,066,700 Series B preferred stock — 20,000,000 Convertible debentures 4,922,121 7,079,622 Total common stock equivalents 38,980,452 63,444,378	The following securities are excluded from the calculation of weighted average diluted shares at September 30, 2021, and September 30, 2020, respectively, because their inclusion would have been anti-dilutive. ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Options to purchase common stock 17,833,356 8,312,306 Warrants to purchase common stock 15,464,700 8,217,376 Series A preferred stock — 3,066,700 Series B preferred stock 20,000,000 20,000,000 Convertible debentures 5,815,323 6,908,637 Total common stock equivalents 59,113,379 46,505,019

INVENTORY (Tables)_2

INVENTORY (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Inventory Disclosure [Abstract]
Schedule of inventory	Our finished goods inventory consisted of the following on March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Computers ​ $ 13,127 ​ $ 6,881 Hasp keys ​ 3,547 ​ 3,581 Loop player ​ 45,409 ​ 212,586 Total inventory ​ $ 62,083 ​ $ 223,048	The Company’s finished goods inventory consisted of the following on September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Computers ​ $ 6,881 ​ $ 13,522 Hasp keys ​ 3,581 ​ 633 Loop player ​ 212,586 ​ 24,920 Total inventory ​ $ 223,048 ​ $ 39,075

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Table Text Block Supplement [Abstract]
Schedule of other intangible assets	Our other intangible assets, each definite lived assets, consisted of the following as of March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ Useful life 2022 2021 Customer relationships ​ nine years ​ $ 1,012,000 ​ $ 1,012,000 Content library ​ two years ​ 198,000 ​ 198,000 Total intangible assets, gross ​ ​ ​ 1,210,000 ​ 1,210,000 Less: accumulated amortization ​ ​ ​ (563,444) ​ (507,222) Total ​ ​ ​ (563,444) ​ (507,222) Total intangible assets, net ​ ​ ​ $ 646,556 ​ $ 702,778	The Company’s other intangible assets, each definite lived assets, consisted of the following as of September 30, 2021, and September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ Useful life 2021 2020 Screenplay brand ​ not applicable ​ $ — ​ $ 130,000 Customer relationships ​ nine years ​ 1,012,000 ​ 1,012,000 Content library ​ two years ​ 198,000 ​ 198,000 Total intangible assets ​ ​ ​ 1,210,000 ​ 1,340,000 Less: accumulated amortization ​ ​ ​ (507,222) ​ (376,889) Total intangible assets, net ​ ​ ​ $ 702,778 ​ $ 963,111

LEASES (Tables)_2

LEASES (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Leases [Abstract]
Schedule of lease liability	​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Short term portion ​ $ 146,979 ​ $ 167,101 Long term portion ​ 14,775 ​ 75,530 Total lease liability ​ $ 161,754 ​ $ 242,631	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Short term portion ​ $ 167,101 ​ $ 139,858 Long term portion ​ 75,530 ​ 248,540 Total lease liability ​ $ 242,631 ​ $ 388,398
Schedule of maturity analysis	Maturity analysis under these lease agreements are as follows: ​ ​ ​ ​ ​ ​ ​ 2022 ​ $ 158,212 2023 ​ 18,792 Total undiscounted cash flows ​ 177,004 Less: 10% Present value discount ​ (15,250) Lease liability ​ $ 161,754	​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ $ 184,480 2023 ​ 84,175 Total undiscounted cash flows ​ 268,656 Less: 10% Present value discount ​ (26,025) Lease liability ​ $ 242,631
Schedule of lease expense	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Six months ended March 31, ​ 2022 2021 Operating lease expense ​ $ 88,888 ​ $ 88,888 Short-term lease expense ​ 4,200 ​ 2,603 Total lease expense ​ $ 93,088 ​ $ 91,491	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Twelve months ended ​ ​ September 30, ​ September 30, ​ 2021 2020 Operating lease expense ​ $ 177,777 ​ $ 169,029 Short-term lease expense ​ 8,400 ​ 3,250 Total lease expense ​ $ 186,177 ​ $ 172,279
Schedule of weighted-average remaining lease term and discount rate	Weighted-average remaining lease term and discount rate for operating leases are as follows: ​ ​ ​ ​ Weighted-average remaining lease term 0.96 years ​ Weighted-average discount rate 10% ​	​ ​ ​ ​ ​ Weighted-average remaining lease term 1.44 years ​ Weighted-average discount rate 10 %

ACCOUNTS PAYABLE AND ACCRUED _5

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	Accounts payable and accrued expenses consisted of the following as of March 31, 2022, and September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ March 31, September 30, ​ ​ 2022 ​ 2021 Accounts payable ​ $ 2,260,046 ​ $ 1,147,585 Interest payable ​ 194,725 ​ 106,631 Payroll liabilities ​ — ​ 20,250 Other accrued liabilities ​ ​ 1,276,287 ​ ​ 307,977 Accrued liabilities ​ 1,471,012 ​ 434,858 Accrued royalties ​ ​ 2,597,676 ​ ​ 633,463 Total accounts payable and accrued expenses ​ $ 6,328,734 ​ $ 2,215,906	​ ​ ​ ​ ​ ​ ​ ​ ​ September 30, September 30, ​ ​ 2021 ​ 2020 Accounts payable ​ $ 1,147,581 ​ $ 253,677 Interest payable ​ 106,631 ​ 166,290 Accrued liabilities ​ 941,440 ​ 537,884 Payroll liabilities ​ 20,250 ​ 44,855 Total accounts payable and accrued expenses ​ $ 2,215,902 ​ $ 1,002,706

CONVERTIBLE DEBENTURES PAYABL_7

CONVERTIBLE DEBENTURES PAYABLE (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Debt Instruments [Abstract]
Schedule of convertible debentures to related parties	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contractual ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Interest ​ ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Rates ​ Contractual ​ Warrants Related party convertible debentures: Current Long Term Balance Cash PIK Maturity Date issued $3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 587,544 $ 566,272 ​ $ 2,162,750 ​ 10% ​ ​ ​ 12/1/2023 ​ 3,550,709 $750,000 convertible debenture, December 1, 2020 (2) ​ ​ 628,005 ​ ​ — ​ ​ 750,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 68,182 $800,000 convertible debenture, April 1, 2021 (2) ​ ​ 648,065 ​ ​ — ​ ​ 800,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 72,727 $400,000 convertible debenture, May 1, 2021 (2) ​ ​ 319,569 ​ ​ — ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 $400,000 convertible debenture, June 2, 2021 (2) ​ ​ 315,468 ​ ​ — ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 Total related party convertible debentures, net ​ $ 2,498,651 ​ $ 566,272 ​ $ 4,512,750 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $350,000 convertible debenture, January 12, 2021 (2) ​ ​ 289,188 ​ ​ — ​ ​ 350,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 87,500 $250,000 convertible debenture, May 21, 2021 (2) ​ ​ 198,995 ​ ​ — ​ ​ 250,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 22,727 Total convertible debentures, net ​ $ 488,183 ​ $ — ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contractual ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Interest ​ ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Rates ​ Contractual ​ Warrants Related party convertible debentures: Current Long Term Balance Cash PIK Maturity Date issued $3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 530,226 ​ $ 876,256 ​ $ 2,715,582 ​ 10% ​ ​ ​ 12/1/2023 ​ 3,550,709 $750,000 convertible debenture, December 1, 2020 (2) ​ ​ — ​ ​ 536,508 ​ ​ 750,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 68,182 $800,000 convertible debenture, April 1, 2021 (2) ​ ​ — ​ ​ 534,114 ​ ​ 800,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 72,727 $400,000 convertible debenture, May 1, 2021 (2) ​ ​ — ​ ​ 259,246 ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 $400,000 convertible debenture, June 2, 2021 (2) ​ ​ — ​ ​ 252,070 ​ ​ 400,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 36,364 Total related party convertible debentures, net ​ $ 530,226 ​ $ 2,458,194 ​ $ 5,065,582 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $350,000 convertible debenture, January 12, 2021 (3) ​ ​ — ​ ​ 243,578 ​ ​ 350,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 87,500 $250,000 convertible debenture, May 21, 2021 (4) ​ ​ — ​ ​ 160,741 ​ ​ 250,000 ​ 4% ​ 6% ​ 12/1/2022 ​ 22,727 Total convertible debentures, net ​ $ — ​ $ 404,319 ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2021: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Contractual ​ ​ ​ ​ ​ Net Carrying Value ​ Principal ​ Interest Rates ​ Contractual ​ Warrants ​ ​ Current Long Term Balance Cash PIK Maturity Date issued Related party convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ 530,226 ​ $ 876,256 ​ $ 2,715,582 ​ 10% ​ ​ ​ 01-12-2023 ​ 3,550,709 $ 750,000 convertible debenture, December 1, 2020 (2) ​ ​ — ​ ​ 536,508 ​ ​ 750,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 68,182 $ 800,000 convertible debenture, April 1, 2021 (2) ​ ​ — ​ ​ 534,114 ​ ​ 800,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 72,727 $ 400,000 convertible debenture, May 1, 2021 (2) ​ ​ — ​ ​ 259,246 ​ ​ 400,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 36,364 $ 400,000 convertible debenture, June 2, 2021 (2) ​ ​ — ​ ​ 252,070 ​ ​ 400,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 36,364 Total related party convertible debentures, net ​ $ 530,226 ​ $ 2,458,193 ​ $ 5,065,582 ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 287,000 convertible debenture converted July 1, 2021 (3) ​ $ — ​ $ — ​ $ — ​ 10% ​ ​ ​ 01-07-2021 ​ ​ $ 400,000 convertible debenture converted January 8, 2021 (4) ​ ​ — ​ ​ — ​ ​ — ​ 11% ​ ​ ​ 08-01-2021 ​ ​ $ 350,000 convertible debenture, January 12, 2021 (2) ​ ​ — ​ ​ 243,579 ​ ​ 350,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 87,500 $ 250,000 convertible debenture, May 21, 2021 (2) ​ ​ — ​ ​ 160,741 ​ ​ 250,000 ​ 4% ​ 6% ​ 01-12-2022 ​ 22,727 Total convertible debentures, net ​ $ — ​ $ 404,320 ​ $ 600,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures as of September 30, 2020: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Unpaid ​ Contractual ​ ​ ​ ​ ​ ​ Net Carrying Value ​ ​ Principal ​ Interest Rates ​ Contractual ​ Warrants ​ ​ Current Long Term ​ Balance Cash PIK Maturity Date issued Related party convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 3,000,000 convertible debenture amended October 23, 2020 (1) ​ $ — ​ $ 1,239,677 ​ $ 3,150,411 ​ 10% ​ ​ ​ 01-12-2023 ​ 3,550,709 Total related party convertible debentures, net ​ $ — ​ $ 1,239,677 ​ $ 3,150,411 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Convertible debentures: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 287,000 convertible debenture amended October 22, 2020 (3) ​ $ 89,561 ​ $ 177,799 ​ $ 287,000 ​ 10% ​ ​ ​ 01-07-2021 ​ ​ $ 400,000 convertible debenture amended August 20, 2019 (4) ​ ​ 326,143 ​ ​ — ​ ​ 326,143 ​ 11% ​ ​ ​ 08-01-2021 ​ ​ Total convertible debentures, net ​ $ 415,704 ​ $ 177,799 ​ $ 613,143 ​ ​ ​ ​ ​ ​ ​ ​ ​ (1) Unsecured convertible debentures (at $0.60 per common share) issued to related parties, amended October 23, 2020, interest at 10% per annum beginning November 1, 2020, monthly payments of unpaid interest accrued at 12.5% per annum will be paid in arrears through March 31, 2021, beginning April 1, 2021, the Company began paying equal monthly installments of principal and interest at 10% per annum through December 1, 2023 . The debentures are convertible at any time prior to the maturity in whole or in parts into common shares of the Company at a price of $0.60 per common share. The Company issued 3,550,709 common share purchase warrants, with each warrant exercisable at $0.86 for a period of 10 years . The beneficial conversion feature totaled $612,313 and was recorded as a debt discount. The Company also recorded the allocated fair value of the warrants $2,387,687 as additional debt discount. ​ (2) On December 1, 2020, the Company offered, in a private placement, the aggregate offering amount of up to $3,000,000 of Senior Secured Promissory Debentures, with a minimum subscription amount of $250,000 and common stock warrants with an aggregate exercise price of $750,000 and aggregate exercisable warrant shares of 272,727 shares. ​ The Company treated the conversion feature as a derivative instrument. At the option of the Senior Secured Promissory Note holders, the notes are convertible at the earlier of a change of control event, a Qualified IPO, both of which are defined in the Promissory Note Agreement or the maturity date of December 1, 2022. If the conversion takes place at the maturity date, the note will be converted in whole or in parts (which cannot be less than 50% of the amount due under the note) into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the thirty trading day period ending one trading day prior to the maturity date. If the conversion takes place at the change of control date, the note will be converted into an amount of shares equal to the amount due divided by the average of the VWAP of common stock during each trading day during the ten trading day period ending one trading day prior to the change of control effective date. In the event of a Qualified IPO, but subject to the closing of such Qualified IPO, the amount due shall convert in full on the closing date of such Qualified IPO into a number of shares equal to the amount due on such closing date divided by the applicable IPO conversion price, as defined in the Promissory Note Agreement. ​ The Senior Secured Promissory Debentures under the offering accrue cash interest at 4% per annum and payment in kind (PIK) interest at 6% payable in the Company’s common stock, determined on a 360-day basis. Cash interest is payable in advance for the period from the issue date to November 30, 2021, and then is payable six months in arrears on June 1, 2022, then six months in arrears on December 1, 2022. The accrued PIK interest is payable in shares of common stock in an amount equal to the amount of PIK Interest accrued as of such date, divided by the volume weighted average price (VWAP) of common stock during each trading day during the ten-trading day period ending one trading day prior to the PIK Interest Payment due dates of June 1, 2021, December 1, 2021, June 1, 2022, and December 1, 2022. ​ The proceeds received upon issuing the Senior Secured Promissory Debentures were first allocated to the fair value of the embedded features with the remainder to the debt host instrument. ● $750,000 December 1, 2020 debenture the fair value of the conversion feature of $339,216 and the allocated fair value of the warrants of $26,770 were recorded as debenture discount. ● $350,000 January 12, 2021 debenture the fair value of the conversion feature of $139,751 and the allocated fair value of the warrants of $31,282 were recorded as debenture discount. ● $800,000 April 1, 2021 debenture the fair value of the conversion feature of $319,431 and the allocated fair value of the warrants of $60,406 were recorded as debenture discount. ● $400,000 May 1, 2021 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $31,309 were recorded as debenture discount. ● $250,000 May 21, 2021 debenture the fair value of the conversion feature of $99,822 and the allocated fair value of the warrants of $14,940 were recorded as debenture discount. ● $400,000 June 2, 2020 debenture the fair value of the conversion feature of $159,715 and the allocated fair value of the warrants of $30,481 were recorded as debenture discount. ​ (3) Convertible debentures (at $0.60 per common share) issued to a former officer of the Company, interest at 10% per annum, amended as of October 22, 2020, provides those monthly payments of $7,939 including principal and interest are to be made beginning December 1, 2020 through its maturity date of December 1, 2023; secured by 5,000,000 shares of the Company’s common stock which are owned by the Company’s Chief Executive Officer. The debenture is convertible at any time prior to December 1, 2023, in whole or in parts into common stock of the Company at a price of $0.60 per common share. As the effective conversion rate based on the principal $287,000 was $0.60 per share which was less than the Company’s stock price on the date of issuance, a beneficial conversion feature was present at the issuance date. The beneficial conversion feature totaled $30,996 and was recorded as a debt discount. For the twelve months ended September 30, 2021, principal payments totaled $40,956. On July 2, 2021, $216,105 total debenture and $1,800 of unpaid accrued interest was converted into 363,176 shares of common stock and the Company recognized a gain on debt extinguishment of $15,006 on debenture discount. ​ (4) Secured convertible debenture (primary interest in all Company assets), interest at 11% per annum, accrued monthly and the outstanding principal and unpaid accrued interest was due January 8, 2021. $326,143 total debenture and $50,213 of unpaid accrued interest was converted into 1,003,618 shares of common stock on January 8, 2021. The lender received 1,003,618 shares of common stock from this conversion and the Company recognized no gain or loss. ​
Schedule of interest expense related to the contractual interest coupon and the amortization of debt discounts on the convertible debentures		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Twelve months ended September 30, ​ 2021 2020 Interest expense ​ $ 605,839 ​ $ 303,936 Interest accretion ​ ​ 449,096 ​ ​ 0 Amortization of debt discounts ​ ​ 621,274 ​ ​ 630,992 Total ​ $ 1,676,209 ​ $ 934,928
Schedule of maturity analysis under total convertible debentures	​ ​ ​ ​ ​ Six months ended March 31, ​ 2022 2021 Interest expense ​ $ 285,309 ​ $ 346,182 Interest accretion ​ ​ 713,197 ​ ​ 465,641 Amortization of debt discounts ​ ​ ​ ​ ​ ​ Total ​ $ 998,506 ​ $ 811,823 For the six months remaining 2022 ​ ​ ​ ​ $ 579,373 2023 ​ ​ ​ ​ 4,200,761 2024 ​ ​ ​ ​ 332,617 Convertible debentures payable, related and non related party ​ ​ ​ ​ 5,112,751 Less: Debt discount on convertible debentures payable ​ ​ ​ ​ (1,559,645) Total convertible debentures payable, related and non related party, net ​ ​ ​ ​ $ 3,553,106	​ ​ ​ ​ ​ For the years ended September 30, ​ ​ 2022 ​ $ 1,132,205 2023 ​ 4,200,761 2024 ​ 332,619 Convertible debentures payable, related and non related party ​ 5,665,585 Less: Debt discount on convertible debentures payable ​ (2,272,847) Total convertible debentures payable, related and non related party, net ​ $ 3,392,738

STOCK OPTIONS AND WARRANTS (T_2

STOCK OPTIONS AND WARRANTS (Tables)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Share-based Payment Arrangement, Additional Disclosure [Abstract]
Schedule of stock option activity	The following table summarizes the stock option activity for the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ Weighted Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ Aggregate ​ Options Exercise Price Contractual Term Intrinsic Value Outstanding at September 30, 2021 17,833,356 ​ $ 1.04 8.30 ​ $ 25,478,339 Grants 911,200 ​ ​ 2.30 9.77 ​ ​ 823,281 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited (338,250) ​ 2.13 — ​ — Outstanding at March 31, 2022 18,406,306 ​ $ 1.08 7.87 ​ $ 26,301,620 Exercisable at March 31, 2022 12,938,126 ​ $ 0.97 7.50 ​ $ 19,944,636	The following table summarizes the stock option activity for the twelve months ended September 30, 2021 and September 30, 2020, respectively: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ Weighted Average ​ ​ ​ ​ ​ ​ ​ Average ​ Remaining ​ Aggregate ​ Options Exercise Price Contractual Term Intrinsic Value Outstanding at September 30, 2019 5,812,306 ​ $ 0.70 8.66 ​ $ 10,179,515 Grants 2,500,000 ​ 0.89 9.96 ​ 3,899,750 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited — ​ — — ​ — Outstanding at September 30, 2020 8,312,306 ​ $ 0.76 8.28 ​ $ 14,079,265 Grants 9,670,216 ​ ​ 1.29 9.34 ​ ​ 11,399,074 Exercised — ​ — — ​ — Expired — ​ — — ​ — Forfeited (149,166) ​ 1.10 — ​ — Outstanding at September 30, 2021 17,833,356 ​ $ 1.04 8.30 ​ $ 25,478,339 Exercisable at September 30, 2021 11,298,290 ​ $ 0.90 7.82 ​ $ 17,587,909
Schedule of related to stock options	The following table presents information related to stock options on March 31, 2022: ​ ​ ​ ​ ​ ​ ​ Options outstanding ​ ​ ​ ​ Weighted ​ Options ​ ​ ​ ​ average ​ exercisable Exercise ​ Number of ​ remaining life ​ number of price options in years options 0.86 1,148,371 4.42 1,148,371 0.66 4,663,935 6.59 4,663,935 0.89 ​ 2,500,000 ​ 8.21 ​ 1,882,000 1.10 ​ 7,882,799 ​ 8.62 ​ 4,141,691 0.57 ​ 300,000 ​ 8.92 ​ 300,000 2.84 ​ 250,000 ​ 9.08 ​ 250,000 2.75 600,000 ​ 9.10 ​ 166,667 2.35 125,000 9.33 11,111 2.40 ​ 50,000 ​ 9.33 ​ — 2.50 ​ 50,000 ​ 9.34 ​ 50,000 2.30 ​ 836,200 ​ 9.52 ​ 324,350 ​ ​ 18,406,306 ​ ​ ​ 12,938,126	The following table presents information related to stock options on September 30, 2021: ​ ​ ​ ​ ​ ​ ​ Options outstanding ​ ​ ​ ​ Weighted ​ Options ​ ​ ​ ​ average ​ exercisable Exercise ​ Number of ​ remaining life ​ number of price options in years options 0.86 1,148,371 4.91 1,148,371 0.66 4,663,935 7.09 4,663,935 0.89 ​ 2,500,000 ​ 8.71 ​ 1,630,000 1.10 ​ 8,021,049 ​ 9.12 ​ 3,186,539 0.57 ​ 300,000 ​ 9.42 ​ 300,000 2.84 ​ 450,000 ​ 9.58 ​ 250,000 2.75 600,000 ​ 9.59 ​ 66,667 2.35 50,000 9.81 2,778 2.40 ​ 50,000 ​ 9.82 ​ — 2.50 ​ 50,000 ​ 9.84 ​ 50,000 ​ ​ 17,833,356 ​ ​ ​ 11,298,290
Schedule of fair value of options	We calculated the fair value of options issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ March 31, 2022 Weighted average fair value of options granted ​ $ 1.38 ​ Expected life ​ 5.00 – 6.00 years ​ Risk-free interest rate ​ 0.01 - 1.47 % Expected volatility ​ 55.80 - 69.60 % Expected dividends yield ​ 0 % Forfeiture rate ​ 0 %	The Company calculated the fair value of options issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ September 30, 2021 Weighted average fair value of options granted ​ $ 2.03 ​ Expected life ​ 5.00 10.00 ​ Risk-free interest rate ​ 0.01 - 1.56 % Expected volatility ​ 50.00 - 58.85 % Expected dividends yield ​ 0 % Forfeiture rate ​ 0 %
Schedule of warrants outstanding and related prices	The following table summarizes the changes in warrants outstanding and the related prices for the shares of our common stock: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants outstanding ​ Warrants exercisable ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ remaining ​ Weighted ​ ​ ​ remaining ​ ​ ​ ​ ​ contractual ​ average ​ ​ ​ contractual ​ ​ ​ Number ​ life ​ exercise ​ Number ​ life Exercise prices outstanding (years) ​ price exercisable (years) $ 0.86 ​ 3,850,709 ​ 5.12 ​ $ 0.86 ​ 3,850,709 ​ 5.12 ​ 0.38 ​ 2,000,000 ​ 4.69 ​ ​ 0.38 ​ 2,000,000 ​ 4.69 ​ 0.75 ​ 2,666,667 ​ 7.95 ​ ​ 0.75 ​ 2,666,667 ​ 7.95 ​ 2.75 ​ 323,864 ​ 2.67 ​ ​ 2.75 ​ 323,864 ​ 2.67 ​ 2.80 ​ 50,000 ​ 9.07 ​ ​ 2.80 ​ 50,000 ​ 9.07 ​ 2.75 ​ 6,573,460 ​ 2.50 ​ ​ 2.75 ​ 6,573,460 ​ 2.50 ​ 2.35 ​ 187,324 ​ 4.96 ​ ​ 2.35 ​ 34,273 ​ 4.96	The following table summarizes the changes in warrants outstanding and the related prices for the shares of the Company’s common stock: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrants outstanding ​ Warrants exercisable ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ remaining ​ Weighted ​ ​ ​ remaining ​ ​ ​ ​ ​ contractual ​ average ​ ​ ​ contractual ​ ​ ​ Number ​ life ​ exercise ​ Number ​ life Exercise prices outstanding (years) ​ price exercisable (years) $ 0.86 ​ 3,850,709 ​ 5.62 ​ $ 0.86 ​ 3,850,709 ​ 5.62 ​ 0.38 ​ 2,000,000 ​ 5.19 ​ ​ 0.38 ​ 2,000,000 ​ 5.19 ​ 0.75 ​ 2,666,667 ​ 8.45 ​ ​ 0.75 ​ 2,666,667 ​ 8.45 ​ 2.75 ​ 323,864 ​ 1.17 ​ ​ 2.75 ​ 323,864 ​ 1.17 ​ 2.80 ​ 50,000 ​ 9.57 ​ ​ 2.80 ​ 50,000 ​ 9.57 ​ 2.75 ​ 6,573,460 ​ 3.00 ​ ​ 2.75 ​ 6,573,460 ​ 3.00
Schedule of warrant activity	The following table summarizes the warrant activity for the six months ended March 31, 2022: ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ exercise ​ ​ Number of ​ price per ​ ​ shares ​ share Outstanding at September 30, 2021 ​ 15,464,700 ​ $ 1.63 Issued ​ 187,324 ​ ​ 2.35 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at March 31, 2022 15,652,024 ​ $ 1.64	The following table summarizes the warrant activity for the twelve months ended September 30, 2021, and 2020: ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ average ​ ​ ​ ​ exercise ​ ​ Number of ​ price per ​ ​ shares ​ share Outstanding at September 30, 2019 ​ 5,550,709 ​ $ 0.68 Issued ​ 2,666,667 ​ ​ 0.75 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at September 31, 2020 ​ 8,217,376 ​ $ 0.73 Issued ​ 7,247,324 ​ ​ 2.67 Exercised ​ — ​ ​ — Expired ​ — ​ ​ — Outstanding at September 30, 2021 15,464,700 ​ $ 1.63
Schedule of fair value of warrants issued	​ ​ ​ ​ ​ ​ ​ March 31, 2022 Weighted average fair value of warrants granted ​ $ 0.61 ​ Expected life ​ 1.75 - 10 years ​ Risk-free interest rate ​ 0.15% to 2.10% ​ Expected volatility ​ 43% to 57.30% ​ Expected dividends yield ​ 0 % Forfeiture rate ​ 0 %	The Company calculated the fair value of warrants issued using the Black-Scholes option pricing model, with the following assumptions: ​ ​ ​ ​ ​ ​ September 30, 2021 Weighted average fair value of warrants granted ​ $ 1.21 ​ Expected life ​ 1.75 - 10 years ​ Risk-free interest rate ​ 0.15% to 1.58% ​ Expected volatility ​ 57.30% to 58.65% ​ Expected dividends yield ​ 0 % Forfeiture rate ​ 0 %

BUSINESS (Details Narrative)_2

BUSINESS (Details Narrative) - USD ($)				6 Months Ended		12 Months Ended
	Jun. 08, 2020	Feb. 06, 2020	May 18, 2016	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Reverse stock split	1 for 1.5 reverse stock split of the Company’s common stock became effective.
Cash				$ 637,998		$ 4,162,548	$ 1,971,923
Accumulated deficit				(76,091,241)		(66,842,416)	(35,867,920)
Net cash used in operating activities				$ (5,598,220)	$ (4,350,902)	$ (9,529,061)	$ (4,408,232)
Loop Media, Inc. [Member] | Merger Agreement [Member]
Percentage of voting interests acquired			100%
Equity interest issued			exchange for 152,823,970 shares of the Company’s common stock at an exchange ratio of 1:1.
Loop Media, Inc. [Member] | ScreenPlay [Member]
Percentage of voting interests acquired								100%
Zixiao Chen [Member] | Purchase Agreement [Member]
Equity interest issued		Buyer transferred to the Company 2,000,000 shares of its common stock and agreed to assume and discharge any and all liabilities relating to the Business accruing up to the effective time of the Asset Purchase Agreement.

SUMMARY OF SIGNIFICANT ACCOU_13

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	5 Months Ended	6 Months Ended		12 Months Ended
	Sep. 30, 2021 USD ($)	Mar. 31, 2022 USD ($) segment	Mar. 31, 2021 USD ($)	Sep. 30, 2021 USD ($) segment	Sep. 30, 2020 USD ($)
Amount of investments that qualify as VIE				$ 0	$ 0
Number of reportable segments | segment		1		1
Number of operating segments | segment		1		1
Cash Equivalents, at Carrying Value	$ 0	$ 0		$ 0	0
FDIC insurance Limit	3,655,716	387,998		3,655,716	1,695,763
Allowance for doubtful accounts	216,238	235,371		216,238	0
Inventory Valuation Reserves	0			0	0
Goodwill impairment				162,093
Advertising costs		2,251,590	$ 426,098	$ 981,878	143,096
Amortization of Intangible Assets		$ 482,213	$ 94,086
Minimum [Member]
Capitalize property and equipment purchases					3,000
Finite-lived intangible asset, useful life				2 years
Maximum [Member]
Finite-lived intangible asset, useful life				9 years
Spkr Inc and EON Media Group [Member]
Goodwill impairment				$ 719,688
Spkr Inc. [Member]
Asset impairment charges				1,405,142
EON Media Group Pte. Ltd [Member]
Goodwill impairment	$ 4,442,487			4,442,487
Eon Brand Names [Member]
Asset impairment charges				$ 130,000	$ 6,350,000

SUMMARY OF SIGNIFICANT ACCOU_14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value Measurement - Fair Value Measurements (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Financial Liabilities Fair Value Disclosure [Abstract]
Derivative liabilities		$ 1,058,633
Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Derivative liabilities		1,058,633
Fair Value, Recurring [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Derivative liabilities	$ 912,320	1,058,633
Financial Liabilities Fair Value Disclosure, Total	912,320	1,058,633
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure [Abstract]
Derivative liabilities	912,320	1,058,633
Financial Liabilities Fair Value Disclosure, Total	$ 912,320	$ 1,058,633

SUMMARY OF SIGNIFICANT ACCOU_15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value Measurement - Changes in Fair Value Measurements (Details)	6 Months Ended	12 Months Ended
	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($) Y
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value, Beginning Balance	$ 1,058,633
Derivative liability issued with convertible debentures	0	$ 1,217,650
Change in fair value	(146,313)	(159,017)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value, Ending Balance	$ 912,320	$ 1,058,633
Minimum [Member] | Measurement Input, Expected Term [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative Liability, Measurement Input | Y		1.17
Minimum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative Liability, Measurement Input		7.12
Minimum [Member] | Derivative [Member] | Measurement Input, Expected Term [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative Liability, Expected Term	8 months 1 day
Minimum [Member] | Derivative [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative Liability, Measurement Input	7.12
Minimum [Member] | Derivative [Member] | Measurement Input, Offered Price [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative Liability, Measurement Input	75
Maximum [Member] | Measurement Input, Expected Term [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative Liability, Measurement Input | Y		2
Maximum [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative Liability, Measurement Input		11.09
Maximum [Member] | Derivative [Member] | Measurement Input, Expected Term [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative Liability, Expected Term	1 year 9 months
Maximum [Member] | Derivative [Member] | Measurement Input, Discount Rate [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative Liability, Measurement Input	11.80
Maximum [Member] | Derivative [Member] | Measurement Input, Offered Price [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Derivative Liability, Measurement Input	110

SUMMARY OF SIGNIFICANT ACCOU_16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - shares	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Total common stock equivalents	38,980,452	59,113,379	46,505,019
Series A Convertible Preferred Stock [Member]
Total common stock equivalents		3,066,700	3,066,700
Series B Convertible Preferred Stock [Member]
Total common stock equivalents		20,000,000	20,000,000
Options To Purchase Common Stock [Member]
Total common stock equivalents	18,406,306	17,833,356	8,312,306
Warrants To Purchase Common Stock [Member]
Total common stock equivalents	15,652,025	15,464,700	8,217,376
Convertible Debentures [Member]
Total common stock equivalents	4,922,121	5,815,323	6,908,637

INVENTORY (Details)_2

INVENTORY (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Total inventory	$ 62,083	$ 223,048	$ 39,075
Computers [Member]
Total inventory	13,127	6,881	13,522
Hasp Keys [Member]
Total inventory	3,547	3,581	633
Loop Player [Member]
Total inventory	$ 45,409	$ 212,586	$ 24,920

LICENSE CONTENT ASSETS (Detai_2

LICENSE CONTENT ASSETS (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Term of license content asset	2 years		2 years
License content asset - current	$ 696,613		$ 850,263	$ 454,000
License content asset - non current	36,797		365,360	246,280
License content liability	306,500		985,000
License content liability - current	306,500		985,000	454,000
License content liability - non current	0		0	$ 227,000
Payments for license content liabilities	678,500		699,000
Additions to license content liabilities			47,500
Amortization expense	482,213	$ 94,086
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year	84,333
Payable in 2022	275,250		581,000
Payable in 2023	$ 31,250		404,000
License Content Asset [Member]
Impairment of license asset			2,260,799
Additions to license content assets			47,500
Useful life	2 years
Amortization expense, 2022	$ 508,630		1,058,773
Amortization expense, 2023	$ 207,517		$ 156,849

GOODWILL AND OTHER INTANGIBLE_7

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Oct. 31, 2020	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Total intangible assets, gross		$ 1,210,000	$ 1,210,000	$ 1,340,000
Less: accumulated amortization		(563,444)	(507,222)	(376,889)
Total intangible accumulated amortization		(563,444)	(507,222)
Total intangible assets, net		$ 646,556	$ 702,778	963,111
Useful life		6 years	6 years 2 months 12 days
Screenplay Brand [Member]
Total intangible assets, gross				130,000
Customer Relationships [Member]
Total intangible assets, gross		$ 1,012,000	$ 1,012,000	1,012,000
Useful life		9 years	9 years
Non-recoverable license content assets [Member]
Total intangible assets, gross		$ 198,000	$ 198,000	$ 198,000
Useful life		2 years	2 years
Technology [Member]
Useful life	2 years

GOODWILL AND OTHER INTANGIBLE_8

GOODWILL AND OTHER INTANGIBLE ASSETS (Details narrative) - USD ($)	1 Months Ended		6 Months Ended		12 Months Ended
	Apr. 30, 2021	Oct. 31, 2020	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Apr. 27, 2021
Goodwill balance			$ 1,970,321		$ 1,970,321	$ 583,086
Useful life			6 years		6 years 2 months 12 days
Goodwill impairment					$ 162,093
Amortization expense			$ 56,222	$ 688,861	1,451,773	218,306
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year			84,333
Finite-Lived Intangible Assets, Amortization Expense, Next Rolling Twelve Months			112,444		112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two			112,444		112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three			112,444		112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four			112,444		112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling after Year Four			$ 112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Five					112,444
Finite-Lived Intangible Assets, Amortization Expense, Rolling after Year Five					140,556
Intellectual Property [Member] | Common Class B [Member]
Acquired assets						6,350,000
Technology [Member]
Useful life		2 years
Acquired assets		$ 2,671,233
Eon Brand Names [Member]
Asset impairment charges						$ 130,000
Spkr Inc and EON Media Group [Member]
Goodwill impairment					719,688
Goodwill adjustments					74,937
EON Media Group [Member]
Goodwill balance							$ 5,829,722
Acquired assets	$ 2,300,000
Useful life	20 years
Goodwill impairment					4,442,487
Asset impairment charges					2,251,513
Spkr Inc. [Member]
Asset impairment charges					$ 1,405,142

LEASES (Details)_2

LEASES (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Leases [Abstract]
Short term portion	$ 146,979	$ 167,101	$ 146,153
Long term portion	14,775	75,530	242,245
Total lease liability	$ 161,754	$ 242,631	$ 388,398

LEASES (Details 1)_2

LEASES (Details 1) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2022	$ 158,212
2023	18,792	$ 184,480
2023		84,175
Total undiscounted cash flows	177,004	268,656
Less: 10% Present value discount	(15,250)	(26,025)
Lease liability	$ 161,754	$ 242,631	$ 388,398

LEASES (Details 2)_2

LEASES (Details 2) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Leases.
Operating lease expense	$ 88,888	$ 88,888	$ 177,777	$ 169,029
Short-term lease expense	4,200	2,603	8,400	3,250
Total lease expense	$ 93,088	$ 91,491	$ 186,177	$ 172,279

LEASES (Details 3)_2

LEASES (Details 3)	Mar. 31, 2022	Sep. 30, 2021
Lease Detail 3 [Abstract]
Weighted-average remaining lease term	11 months 15 days	1 year 5 months 8 days
Weighted-average discount rate	10%	10%

LEASES (Details Narrative)_2

LEASES (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Lease Detail Narrative [Abstract]
Cash payments against lease liabilities	$ 45,238	$ 91,652	$ 179,089	$ 165,550
Accretion on lease liability	$ 5,889	$ 10,775	$ 32,936	$ 42,755

ACCOUNTS PAYABLE AND ACCRUED _6

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Accounts Payable And Accrued Expenses.
Accounts payable	$ 2,260,046	$ 1,147,585	$ 253,677
Interest payable	194,725	106,631	166,290
Payroll liabilities		20,250	44,855
Other accrued liabilities	1,276,287	307,977
Accrued liabilities	1,471,012	434,858
Accrued royalties	2,597,676	633,463
Total accounts payable and accrued expenses	$ 6,328,734	$ 2,215,905	$ 1,002,706

CONVERTIBLE DEBENTURES PAYABL_8

CONVERTIBLE DEBENTURES PAYABLE (Details 1) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Dec. 01, 2020	Sep. 30, 2020
Current - related parties	$ 2,498,651	$ 530,226		$ 415,704
Net Carrying Value Long Term - related party	566,272	2,458,194
Unpaid Principal Balance - related parties	4,512,750	5,065,582		3,150,411
Current - nonrelated parties	488,183
Net Carrying Value Long Term - nonrelated party		404,319
Convertible debt, less current portion, net		404,319
Unpaid Principal Balance - nonrelated parties	600,000	600,000
Warrants issued	56,788,000	82,000
$3,000,000 Convertible Debenture Amended October 23, 2020
Convertible debenture	3,000,000	3,000,000		3,000,000
Current - related parties	587,544	530,226
Net Carrying Value Long Term - related party	566,272	876,256
Unpaid Principal Balance - related parties	$ 2,162,750	$ 2,715,582		$ 3,150,411
Percentage of cash interest	10%	10%		10%
Interest rate	10%	10%
Warrants issued	$ 3,550,709	$ 3,550,709
$750,000 convertible debenture, December 1, 2020
Convertible debenture	750,000	750,000
Current - related parties	628,005
Net Carrying Value Long Term - related party		536,508
Unpaid Principal Balance - related parties	$ 750,000	$ 750,000
Percentage of cash interest	4%	4%
Interest rate	6%	6%
Warrants issued	$ 68,182	$ 68,182
$800,000 convertible debenture, April 1, 2021
Convertible debenture	800,000	800,000
Current - related parties	648,065
Net Carrying Value Long Term - related party		534,114
Unpaid Principal Balance - related parties	$ 800,000	$ 800,000
Percentage of cash interest	4%	4%
Interest rate	6%	6%
Warrants issued	$ 72,727	$ 72,727
$400,000 convertible debenture, May 1, 2021
Convertible debenture	400,000	400,000
Current - related parties	319,569
Net Carrying Value Long Term - related party		259,246
Unpaid Principal Balance - related parties	$ 400,000	$ 400,000
Percentage of cash interest	4%	4%
Interest rate	6%	6%
Warrants issued	$ 36,364	$ 36,364
$400,000 convertible debenture, June 2, 2021
Convertible debenture	400,000	400,000
Current - related parties	315,468
Net Carrying Value Long Term - related party		252,070
Unpaid Principal Balance - related parties	$ 400,000	$ 400,000
Percentage of cash interest	4%	4%
Interest rate	6%	6%
Warrants issued	$ 36,364	$ 36,364
$287,000 convertible debenture amended October 22, 2020
Convertible debenture		350,000		$ 287,000
Current - related parties				89,561
Unpaid Principal Balance - related parties				$ 287,000
Percentage of cash interest				10%
$400,000 convertible debenture converted January 8, 2021
Convertible debenture		$ 400,000		$ 400,000
Percentage of cash interest		11%
$350,000 convertible debenture, January 12, 2021
Convertible debenture	350,000	$ 350,000
Unpaid Principal Balance - related parties		350,000
Current - nonrelated parties	289,188
Net Carrying Value Long Term - nonrelated party		243,578
Unpaid Principal Balance - nonrelated parties	$ 350,000	$ 350,000
Percentage of cash interest	4%	4%
Interest rate	6%	6%
Warrants issued	$ 87,500	$ 87,500
$250,000 convertible debenture, May 21, 2021
Convertible debenture	250,000	250,000
Unpaid Principal Balance - related parties		250,000
Current - nonrelated parties	198,995
Net Carrying Value Long Term - nonrelated party		160,741
Unpaid Principal Balance - nonrelated parties	$ 250,000	$ 250,000
Percentage of cash interest	4%	4%
Interest rate	6%	6%
Warrants issued	$ 22,727	$ 22,727
$400,000 convertible debenture amended August 20, 2019
Convertible debenture		250,000
Current - related parties				326,143
Unpaid Principal Balance - related parties				$ 326,143
Percentage of cash interest				11%
Convertible Debentures Due on due December 1, 2022 [Member]
Percentage of cash interest			4%
Secured Convertible Debenture [Member]
Interest rate				11%
Debentures Subject to Mandatory Redemption [Member] | $750,000 convertible debenture, December 1, 2020
Convertible debenture	750,000	750,000
Debentures Subject to Mandatory Redemption [Member] | $800,000 convertible debenture, April 1, 2021
Convertible debenture	800,000	800,000
Debentures Subject to Mandatory Redemption [Member] | $400,000 convertible debenture, May 1, 2021
Convertible debenture	400,000	400,000
Debentures Subject to Mandatory Redemption [Member] | $287,000 convertible debenture amended October 22, 2020
Convertible debenture		287,000
Debentures Subject to Mandatory Redemption [Member] | $350,000 convertible debenture, January 12, 2021
Convertible debenture	350,000	350,000
Debentures Subject to Mandatory Redemption [Member] | $250,000 convertible debenture, May 21, 2021
Convertible debenture	$ 250,000	$ 250,000

CONVERTIBLE DEBENTURES PAYABL_9

CONVERTIBLE DEBENTURES PAYABLE (Details 2) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Debt Instruments [Abstract]
Interest expense	$ 285,309	$ 346,182	$ 605,839	$ 303,936
Interest accretion	713,197	465,641	449,096	0
Amortization of debt discounts			621,274	630,992
Total interest expense and amortization of debt discounts	$ 998,506	$ 811,823	$ 1,676,209	$ 934,928

CONVERTIBLE DEBENTURES PAYAB_10

CONVERTIBLE DEBENTURES PAYABLE (Details 3) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Debt Disclosure [Abstract]
For the six months remaining 2022	$ 579,373
2023	4,200,761	$ 1,132,205
2024	332,617	4,200,761
2026		332,619
Convertible debentures payable, related and non related party	5,112,751	5,665,585
Less: Debt discount on convertible debentures payable	(1,559,645)	(2,272,847)
Total convertible debentures payable, related and non related party, net	$ 3,553,106	$ 3,392,738

CONVERTIBLE DEBENTURES PAYAB_11

CONVERTIBLE DEBENTURES PAYABLE (Details Narrative) - USD ($)					6 Months Ended		12 Months Ended
	Jul. 02, 2021	Jan. 08, 2021	Dec. 01, 2020	Jun. 08, 2020	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Number of warrants issued					187,324		50,000	2,666,667
Exercise price of warrants					$ 1.64		$ 1.63	$ 0.73	$ 0.68
Debentures balance					$ 600,000		$ 600,000
Accrued interest							$ 941,440	$ 537,884
Number of shares issued						2,548,000	9,001,460	4,393,333
Gain on extinguishment of debt, net					490,051	$ 13,900	$ 564,481	$ (105,266)
Accrued interest amount								3,842
Description of reverse stock split				1 for 1.5 reverse stock split of the Company’s common stock became effective.
Related Party Convertible Debentures
Number of warrants issued							213,637
$3,000,000 Convertible Debenture Amended October 23, 2020
Convertible debenture					$ 3,000,000		$ 3,000,000	$ 3,000,000
Debt Instrument, Convertible, Conversion Price					$ 0.60		$ 0.60
Interest rate					10%		10%
Description of monthly installments					monthly payments of unpaid interest accrued at 12.5% per annum will be paid in arrears through March 31, 2021, beginning April 1, 2021, we began paying equal monthly installments of principal and interest at 10% per annum through December 1, 2023		monthly payments of unpaid interest accrued at 12.5% per annum will be paid in arrears through March 31, 2021, beginning April 1, 2021, the Company began paying equal monthly installments of principal and interest at 10% per annum through December 1, 2023
Number of warrants issued					3,550,709		3,550,709
Exercise price of warrants					$ 0.86		$ 0.86
Expected life in years					10 years		10 years
Beneficial conversion feature recorded as debt discount					$ 612,313		$ 612,313
Allocated fair value of warrants as additional debt discount					$ 2,387,687		$ 2,387,687
Percentage of cash interest					10%		10%	10%
$750,000 convertible debenture, December 1, 2020
Convertible debenture					$ 750,000		$ 750,000
Interest rate					6%		6%
Beneficial conversion feature recorded as debt discount					$ 339,216		$ 339,216
Allocated fair value of warrants as additional debt discount					$ 26,770		$ 26,770
Percentage of cash interest					4%		4%
$750,000 convertible debenture, December 1, 2020 | Private Placement [Member]
Convertible debenture and warranty purchase agreement amount			$ 3,000,000
$800,000 convertible debenture, April 1, 2021
Convertible debenture					$ 800,000		$ 800,000
Interest rate					6%		6%
Beneficial conversion feature recorded as debt discount					$ 319,431		$ 319,431
Allocated fair value of warrants as additional debt discount					$ 60,406		$ 60,406
Percentage of cash interest					4%		4%
$400,000 convertible debenture, May 1, 2021
Convertible debenture					$ 400,000		$ 400,000
Interest rate					6%		6%
Beneficial conversion feature recorded as debt discount					$ 159,715		$ 159,715
Allocated fair value of warrants as additional debt discount					$ 31,309		$ 31,309
Percentage of cash interest					4%		4%
$400,000 convertible debenture, June 2, 2021
Convertible debenture					$ 400,000		$ 400,000
Interest rate					6%		6%
Percentage of cash interest					4%		4%
$400,000 convertible debenture, June 2, 2020
Beneficial conversion feature recorded as debt discount					$ 159,715		$ 159,715
Allocated fair value of warrants as additional debt discount					30,481		30,481
$287,000 convertible debenture amended October 22, 2020
Convertible debenture							$ 350,000	$ 287,000
Debt Instrument, Convertible, Conversion Price							$ 0.60
Exercise price of warrants							$ 0.60
Beneficial conversion feature recorded as debt discount							$ 30,996
Percentage of cash interest								10%
Number of shares issued							5,000,000
Amount of monthly payments							$ 7,939
$287,000 convertible debenture amended October 22, 2020 | Common Class A [Member] | Redemption Agreement [Member] | Former Officers [Member]
Interest rate							10%
$287,000 convertible debentures converted July 1, 2021
Debentures balance	$ 216,105
Accrued interest	$ 1,800
Number of shares issued	363,176
Gain on extinguishment of debt, net	$ 15,006
$400,000 convertible debenture converted January 8, 2021
Convertible debenture							$ 400,000	$ 400,000
Percentage of cash interest							11%
$350,000 convertible debenture, January 12, 2021
Convertible debenture					$ 350,000		$ 350,000
Interest rate					6%		6%
Beneficial conversion feature recorded as debt discount					$ 139,751		$ 139,751
Allocated fair value of warrants as additional debt discount					$ 31,282		$ 31,282
Percentage of cash interest					4%		4%
Debentures balance					$ 350,000		$ 350,000
$250,000 convertible debenture, May 21, 2021
Convertible debenture					$ 250,000		$ 250,000
Interest rate					6%		6%
Beneficial conversion feature recorded as debt discount					$ 99,822		$ 99,822
Allocated fair value of warrants as additional debt discount					$ 14,940		$ 14,940
Percentage of cash interest					4%		4%
Debentures balance					$ 250,000		$ 250,000
Convertible Debentures Due on due December 1, 2022 [Member]
Percentage of cash interest			4%
Percentage of payment in kind interest			6%
Secured Convertible Debenture [Member]
Interest rate								11%
Accrued interest		$ 50,213					$ 326,143
Number of shares issued		1,003,618
Senior Secured Convertible Promissory Debentures [Member]
Number of warrants issued					155,682		110,227
Accrued interest								$ 5,563
Senior Secured Convertible Promissory Debentures [Member] | Private Placement [Member]
Minimum subscription amount			$ 250,000
Aggregate exercise price			$ 750,000
Warrants Exercisable Shares			272,727
Debentures Subject to Mandatory Redemption [Member] | $750,000 convertible debenture, December 1, 2020
Convertible debenture					$ 750,000		$ 750,000
Debentures Subject to Mandatory Redemption [Member] | $800,000 convertible debenture, April 1, 2021
Convertible debenture					800,000		800,000
Debentures Subject to Mandatory Redemption [Member] | $400,000 convertible debenture, May 1, 2021
Convertible debenture					400,000		400,000
Debentures Subject to Mandatory Redemption [Member] | $400,000 convertible debenture, June 2, 2020
Convertible debenture					400,000		400,000
Debentures Subject to Mandatory Redemption [Member] | $287,000 convertible debenture amended October 22, 2020
Convertible debenture							287,000
Debentures Subject to Mandatory Redemption [Member] | $350,000 convertible debenture, January 12, 2021
Convertible debenture					350,000		350,000
Debentures Subject to Mandatory Redemption [Member] | $250,000 convertible debenture, May 21, 2021
Convertible debenture					$ 250,000		$ 250,000

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	6 Months Ended	9 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Loss contingencies	$ 0	$ 0

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)					6 Months Ended		12 Months Ended
	May 13, 2022	May 09, 2022	Apr. 25, 2022	Sep. 30, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Apr. 13, 2022	Feb. 23, 2022	Sep. 30, 2019
Proceeds from board member and related party							$ 400,000
Number of shares issued							320,000
Proceeds from related party								$ 1,000,000
Number of warrants issued				320,000			320,000
Exercise price (in dollars per share)				$ 1.63	$ 1.64		$ 1.63	$ 0.73			$ 0.68
Subsequent Event [Member]
Number of aggregate warrants	628,575
Exercise price (in dollars per share)	$ 1.75
Non-revolving line of credit | Subsequent Event [Member]
Secured loan amount	$ 2,200,000
Interest rate	12%
Loan term	18 months
Senior secured loan | Subsequent Event [Member]
Interest rate		10%
Principal payments		$ 2,079,993
Consulting Firm [Member]
Related party amounts of transaction							$ 318,035	$ 285,000
Excel Family Partners, LLLP [Member] | Non-revolving line of credit
Secured loan amount									$ 2,000,000	$ 1,500,000
Excel Family Partners, LLLP [Member] | Non-revolving line of credit | Subsequent Event [Member]
Secured loan amount			$ 4,022,986
Interest rate			12%
Loan term			18 months
Proceeds from loans			$ 2,022,000
Principal payments			$ 2,000,000
Number of warrants issued			1,149,425
Exercise price (in dollars per share)			$ 1.75
Convertible Debt [Member]
Related party amounts of transaction							5,164,690	3,203,880
Related party interest expense					$ 446,348	$ 85,949	557,820	$ 207,674
Convertible Debt [Member] | Stockholder and board member
Related party amounts of transaction					$ 2,495,549		$ 2,448,871

STOCKHOLDERS' EQUITY (DEFICIT_3

STOCKHOLDERS' EQUITY (DEFICIT) (Details Narrative)				6 Months Ended		12 Months Ended
	Mar. 18, 2022 shares	Sep. 30, 2021 USD ($) Vote $ / shares shares	Jun. 08, 2020	Mar. 31, 2022 USD ($) Vote $ / shares shares	Mar. 31, 2021 USD ($) shares	Sep. 30, 2021 USD ($) Vote $ / shares shares	Sep. 30, 2020 USD ($) $ / shares shares	Sep. 30, 2019 $ / shares
Preferred stock, shares authorized		16,666,667		16,666,667		16,666,667
Preferred stock, par value (in dollars per share) | $ / shares				$ 0.0001
Preferred stock, shares issues		200,000				200,000
Preferred stock, shares outstanding				0
Reverse stock split			1 for 1.5 reverse stock split of the Company’s common stock became effective.
Common stock, shares authorized		316,666,667		316,666,667		316,666,667
Common stock, par value (in dollars per share) | $ / shares		$ 0.0001		$ 0.0001		$ 0.0001
Common stock, shares issues		133,470,019		153,507,277	121,193,056	133,470,019	114,320,910
Common stock, shares outstanding		133,470,019		153,507,155	121,193,056	133,470,019	114,320,910
Number of shares issued					2,548,000	9,001,460	4,393,333
Number of shares issued, value | $					$ 2,855,000	$ 11,251,829	$ 3,516,500
Payment in kind interest stock issuance (in shares)						14,475
Payment in kind interest stock issuance | $				$ (88,500)		$ 41,977
Number of shares issued in satisfaction					217,429	497,429	93,333
Number of shares issued in satisfaction , value | $					$ 135,144	$ 485,144	$ 47,168
Offering costs | $						0	$ 80,134
Number of shares issued for the purchase of certain intangible assets					1,369,863
Number of shares issued for the purchase of certain intangible assets, value | $					$ 2,671,233
Shares issued for debt settlement (in shares)					97,891
Shares issued for investment in unconsolidated entity | $					$ 194,803	$ 194,803
Warrants issued to consultant Source2 | $				$ 56,788	492,000
Exercise price of warrants | $ / shares		$ 1.63		$ 1.64		$ 1.63	$ 0.73	$ 0.68
Number of shares issued for services						95,718	4,000,000
Number of shares issued for services, value | $						$ 236,834	$ 1,500,000
Accrued interest | $		$ 941,440				941,440	537,884
Deemed dividend. | $							3,800,000
Number of shares issued, value | $					$ 3,185,000
Value of loan conversion | $						$ 376,356
Shares to be issued for loan conversion						1,003,618
Proceeds from issuing common stock payable and subscribed | $						$ 350,000	35,000
Inducement Expense | $							$ 3,793,406
Number of shares issued						320,000
Common Stock
Conversion of series B convertible stock to common stock (in shares)	20,000,000			20,000,000
Number of shares issued				29,583	2,321,333
Number of shares issued, value | $				$ 70,500	$ 231	$ 11,251,825
Payment in kind interest stock issuance (in shares)				37,136
Payment in kind interest stock issuance | $				$ (4)
Shares issued for debt settlement (in shares)					97,891
Shares issued for investment in unconsolidated entity | $					$ 10
Value of loan conversion | $					$ 376,356
Shares to be issued for loan conversion					1,003,618	363,176
Non-recoverable license content assets [Member]
Asset impairment charges | $						$ 2,260,799
License Content Asset [Member]
Number of shares issued for services					1,180,880	1,278,771
Number of shares issued for services, value | $					$ 2,065,996	$ 2,260,799
Asset impairment charges | $						$ 2,260,799
Stock Issued For Cash [Member] | Common Stock
Payment in kind interest stock issuance (in shares)				37,136
Payment in kind interest stock issuance | $				$ 88,500
EON Media Group [Member]
Number of shares issued					454,463	2,457,898
Number of shares issued, value | $					$ 863,480	$ 6,553,235
Ownership percentage		100%			20%	100%
Interlink Plus, Inc. [Member]
Number of shares issued							5,168,931
Debt to a related party | $							$ 180,000
Legal expenses | $							80,134
Accrued interest | $							$ 3,842
Accredited Investors [Member] | Securities Purchase Agreement [Member] | Private Placement [Member]
Number of shares issued		5,773,460
Exercise price of warrants | $ / shares		$ 2.75				$ 2.75
Number of aggregate warrants		6,573,460				6,573,460
Number of shares issued		320,000
Shares issued to related party, value | $		$ 295,181
Accredited Investors [Member] | Securities Purchase Agreement [Member] | Private Placement [Member] | Common Stock
Number of shares issued		5,253,460
Number of shares issued, value | $		$ 4,663,116
Series A Convertible Preferred Stock [Member]
Preferred stock, shares authorized		3,333,334		3,333,334		3,333,334	3,333,334
Preferred stock, par value (in dollars per share) | $ / shares		$ 0.0001				$ 0.0001	$ 0.0001
Preferred stock, shares issues		0		0	30,667	0	30,667
Preferred stock, shares outstanding		0		0	30,667	0	30,667
Preferred stock, liquidation preference (in dollars per share) | $ / shares		$ 0.15				$ 0.15	$ 0.15
Preferred stock, number of votes per share | Vote		100				100
Conversion of series B convertible stock to common stock (in shares)						3,066,700
Series A Convertible Preferred Stock [Member] | Interlink Plus, Inc. [Member]
Number of shares issued							30,667
Series B Convertible Preferred Stock [Member]
Preferred stock, shares authorized		3,333,334		3,333,334		3,333,334	3,333,334
Preferred stock, par value (in dollars per share) | $ / shares		$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares issues		200,000		0	200,000	200,000	200,000
Preferred stock, shares outstanding		200,000		0	200,000	200,000	200,000
Preferred stock, liquidation preference (in dollars per share) | $ / shares		$ 1.50		$ 1.50		$ 1.50	$ 1.50
Preferred stock, number of votes per share | Vote		100		100		100
Preferred stock, convertible, conversion ratio				100
Conversion of Stock, Shares Converted	200,000
Series B Convertible Preferred Stock [Member] | Stock Issued For Cash [Member]
Number of shares issued							100,000
Number of shares issued, value | $							$ 4,800,000
Debt instrument, forgiveness | $							1,006,594
Inducement Expense | $							$ 3,793,406
Series B Convertible Preferred Stock [Member] | Stock Issued For Loan Forgiveness [Member]
Number of shares issued							100,000
Number of shares issued, value | $							$ 4,800,000
Proceeds from issuance of convertible preferred stock | $							1,000,000
Deemed dividend. | $							$ 3,800,000

STOCK OPTIONS AND WARRANTS (D_8

STOCK OPTIONS AND WARRANTS (Details) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at the beginning	17,833,356	8,312,306	5,812,306
Grants	911,200	9,670,216	2,500,000
Forfeited	(338,250)	(149,166)
Outstanding at the end	18,406,306	17,833,356	8,312,306	5,812,306
Exercisable	12,938,126	11,298,290
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Outstanding at the beginning	$ 1.04	$ 0.76	$ 0.70
Grants	2.30	1.29	0.89
Forfeited	2.13	1.10
Outstanding at the end	1.08	1.04	$ 0.76	$ 0.70
Exercisable	$ 0.97	$ 0.90
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted average remaining contractual term, outstanding	7 years 10 months 13 days	8 years 3 months 18 days		8 years 7 months 28 days
Weighted average remaining contractual term, grants	9 years 9 months 7 days
Exercisable	7 years 6 months	7 years 9 months 25 days
Outstanding at the beginning	$ 25,478,339	$ 14,079,265	$ 10,179,515
Grants	823,281	11,399,074	3,899,750
Outstanding at the end	26,301,620	25,478,339	$ 14,079,265	$ 10,179,515
Exercisable at the end	$ 19,944,636	$ 17,587,909

STOCK OPTIONS AND WARRANTS (D_9

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2019	Sep. 30, 2020
Exercise price	$ 1.08	$ 1.04	$ 0.70	$ 0.76
Number of options	18,406,306	17,833,356	5,812,306	8,312,306
Weighted average remaining life in years remaining life in years	7 years 10 months 13 days	8 years 3 months 18 days	8 years 7 months 28 days
Options exercisable number of options	12,938,126	11,298,290
Stock Options Exercise price 0.86 [Member]
Exercise price	$ 0.86	$ 0.86
Number of options	1,148,371	1,148,371
Weighted average remaining life in years remaining life in years	4 years 5 months 1 day	4 years 10 months 28 days
Options exercisable number of options	1,148,371	1,148,371
Stock Options Exercise price 0.66 [Member]
Exercise price	$ 0.66	$ 0.66
Number of options	4,663,935	4,663,935
Weighted average remaining life in years remaining life in years	6 years 7 months 2 days	7 years 1 month 2 days
Options exercisable number of options	4,663,935	4,663,935
Stock Options Exercise price 0.89 [Member]
Exercise price	$ 0.89	$ 0.89
Number of options	2,500,000	2,500,000
Weighted average remaining life in years remaining life in years	8 years 2 months 15 days	8 years 8 months 15 days
Options exercisable number of options	1,882,000	1,630,000
Stock Option Exercise Price 1.1 [Member]
Exercise price	$ 1.10	$ 1.10
Number of options	7,882,799	8,021,049
Weighted average remaining life in years remaining life in years	8 years 7 months 13 days	9 years 1 month 13 days
Options exercisable number of options	4,141,691	3,186,539
Stock Option Exercise Price 0.57 [Member]
Exercise price	$ 0.57	$ 0.57
Number of options	300,000	300,000
Weighted average remaining life in years remaining life in years	8 years 11 months 1 day	9 years 5 months 1 day
Options exercisable number of options	300,000	300,000
Stock Option Exercise Price 2.84 [Member]
Exercise price	$ 2.84	$ 2.84
Number of options	250,000	450,000
Weighted average remaining life in years remaining life in years	9 years 29 days	9 years 6 months 29 days
Options exercisable number of options	250,000	250,000
Stock Option Exercise Price 2.75 [Member]
Exercise price	$ 2.75	$ 2.75
Number of options	600,000	600,000
Weighted average remaining life in years remaining life in years	9 years 1 month 6 days	9 years 7 months 2 days
Options exercisable number of options	166,667	66,667
Stock Option Exercise Price 2.35 [Member]
Exercise price	$ 2.35	$ 2.35
Number of options	125,000	50,000
Weighted average remaining life in years remaining life in years	9 years 3 months 29 days	9 years 9 months 21 days
Options exercisable number of options	11,111	2,778
Stock Option Exercise Price 2.40 [Member]
Exercise price	$ 2.40	$ 2.40
Number of options	50,000	50,000
Weighted average remaining life in years remaining life in years	9 years 3 months 29 days	9 years 9 months 25 days
Stock Option Exercise Price 2.50 [Member]
Exercise price	$ 2.50	$ 2.50
Number of options	50,000	50,000
Weighted average remaining life in years remaining life in years	9 years 4 months 2 days	9 years 10 months 2 days
Options exercisable number of options	50,000	50,000
Stock Option Exercise Price 2.30 [Member]
Exercise price	$ 2.30
Number of options	836,200
Weighted average remaining life in years remaining life in years	9 years 6 months 7 days
Options exercisable number of options	324,350

STOCK OPTIONS AND WARRANTS (_10

STOCK OPTIONS AND WARRANTS (Details 2) - $ / shares	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Weighted average fair value of options granted	$ 1.38	$ 2.03
Expected dividends yield	0%	0%
Forfeiture rate	0%	0%
Maximum [Member]
Expected life	6 years	10 years
Risk-free interest rate	1.47%	1.56%
Expected volatility	69.60%	58.85%
Minimum [Member]
Expected life	5 years	5 years
Risk-free interest rate	0.01%	0.01%
Expected volatility	55.80%	50%

STOCK OPTIONS AND WARRANTS (_11

STOCK OPTIONS AND WARRANTS (Details 3) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Exercise price (in dollars per share)	$ 1.64	$ 1.63	$ 0.73	$ 0.68
Number outstanding	$ 15,652,024	$ 15,464,700	$ 8,217,376	$ 5,550,709
Warrant Exercise price 0.86 [Member]
Exercise price (in dollars per share)	$ 0.86	$ 0.86
Number outstanding	$ 3,850,709	$ 3,850,709
Weighted average remaining contractual life (years)	5 years 1 month 13 days	5 years 7 months 13 days
Weighted average exercise price	$ 0.86	$ 0.86
Number exercisable	3,850,709	3,850,709
Weighted average remaining contractual life (years)	5 years 1 month 13 days	5 years 7 months 13 days
Warrant Exercise price 0.38 [Member]
Exercise price (in dollars per share)	$ 0.38	$ 0.38
Number outstanding	$ 2,000,000	$ 2,000,000
Weighted average remaining contractual life (years)	4 years 8 months 8 days	5 years 2 months 8 days
Weighted average exercise price	$ 0.38	$ 0.38
Number exercisable	2,000,000	2,000,000
Weighted average remaining contractual life (years)	4 years 8 months 8 days	5 years 2 months 8 days
Warrant Exercise price 0.75 [Member]
Exercise price (in dollars per share)	$ 0.75	$ 0.75
Number outstanding	$ 2,666,667	$ 2,666,667
Weighted average remaining contractual life (years)	7 years 11 months 12 days	8 years 5 months 12 days
Weighted average exercise price	$ 0.75	$ 0.75
Number exercisable	2,666,667	2,666,667
Weighted average remaining contractual life (years)	7 years 11 months 12 days	8 years 5 months 12 days
Warrant Exercise price 2.75 [Member]
Exercise price (in dollars per share)	$ 2.75	$ 2.75
Number outstanding	$ 323,864	$ 323,864
Weighted average remaining contractual life (years)	2 years 8 months 1 day	1 year 2 months 1 day
Weighted average exercise price	$ 2.75	$ 2.75
Number exercisable	323,864	323,864
Weighted average remaining contractual life (years)	2 years 8 months 1 day	1 year 2 months 1 day
Warrant Exercise price 2.80 [Member]
Exercise price (in dollars per share)	$ 2.80	$ 2.80
Number outstanding	$ 50,000	$ 50,000
Weighted average remaining contractual life (years)	9 years 25 days	9 years 6 months 25 days
Weighted average exercise price	$ 2.80	$ 2.80
Number exercisable	50,000	50,000
Weighted average remaining contractual life (years)	9 years 25 days	9 years 6 months 25 days
Warrant Exercise price 2.75. [Member]
Exercise price (in dollars per share)	$ 2.75	$ 2.75
Number outstanding	$ 6,573,460	$ 6,573,460
Weighted average remaining contractual life (years)	2 years 6 months	3 years
Weighted average exercise price	$ 2.75	$ 2.75
Number exercisable	6,573,460	6,573,460
Weighted average remaining contractual life (years)	2 years 6 months	3 years
Warrant Exercise price 2.35 [Member]
Exercise price (in dollars per share)	$ 2.35
Number outstanding	$ 187,324
Weighted average remaining contractual life (years)	4 years 11 months 15 days
Weighted average exercise price	$ 2.35
Number exercisable	34,273
Weighted average remaining contractual life (years)	4 years 11 months 15 days

STOCK OPTIONS AND WARRANTS (_12

STOCK OPTIONS AND WARRANTS (Details 4) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Number of shares
Outstanding at beginning	$ 15,464,700	$ 8,217,376	$ 5,550,709
Issued	187,324	7,247,324	2,666,667
Outstanding at ending	$ 15,652,024	$ 15,464,700	$ 8,217,376
Weighted average exercise price per share
Outstanding at beginning	$ 1.63	$ 0.73	$ 0.68
Issued	2.35	2.67	0.75
Outstanding at ending	$ 1.64	$ 1.63	$ 0.73

STOCK OPTIONS AND WARRANTS (_13

STOCK OPTIONS AND WARRANTS (Details 5)	Mar. 31, 2022 $ / shares	Sep. 30, 2021 $ / shares
Weighted average fair value of warrants granted	$ 0.61	$ 1.21
Expected Dividend Yield [Member]
Warrants outstanding, measurement input	0	0
Forfeiture Rate [Member]
Warrants outstanding, measurement input	0	0
Minimum [Member]
Warrant term	1 year 9 months	1 year 9 months
Minimum [Member] | Risk Free Interest Rate [Member]
Warrants outstanding, measurement input	0.15	0.0015
Minimum [Member] | Expected Stock Volatility [Member]
Warrants outstanding, measurement input	43	0.5730
Maximum [Member]
Warrant term	10 years	10 years
Maximum [Member] | Risk Free Interest Rate [Member]
Warrants outstanding, measurement input	2.10	0.0158
Maximum [Member] | Expected Stock Volatility [Member]
Warrants outstanding, measurement input	57.30	0.5865

STOCK OPTIONS AND WARRANTS (_14

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)		6 Months Ended		12 Months Ended
	Sep. 30, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Related party note					$ 180,000
Accrued interest	$ 941,440			$ 941,440	537,884
Number of warrants issued	320,000			320,000
Fair value of warrants	$ 278,400			$ 278,400
Stock-based compensation expense		$ 2,665,724	$ 5,554,053	$ 8,292,265	$ 316,033
Number of warrants issued		187,324		50,000	2,666,667
Warrants issued for severance		$ 56,788,000		$ 82,000
Value of warrants issued					$ 702,219
Senior Secured Convertible Promissory Debentures [Member]
Accrued interest					$ 5,563
Number of warrants issued		155,682		110,227
Number of warrants issued to related party		68,182
Value of warrants issued		$ 1,100,000		$ 600,000
Additional debt discount		$ 58,052		$ 59,212
Related Party Convertible Debentures
Number of warrants issued				213,637
Value of warrants issued				$ 2,350,000
Additional debt discount				$ 165,682
Consultant [Member]
Number of warrants issued				300,000
Fair value of warrants	$ 492,000			$ 492,000
Stock Options [Member]
Number of options issued		911,200		9,670,216
Stock price (in dollars per share)	$ 2.45	$ 2.50	$ 2.90	$ 2.45	$ 2.03
Price per option (in dollars per share)		$ 1.38		$ 2.03
Amount of total compensation cost related to nonvested awards not yet recognized	$ 11,610,922	$ 10,732,391		$ 11,610,922
Weighted average period over which expense is expected to be recognized		27 months 12 days		29 months 28 days
Private Placement [Member] | Accredited Investors [Member] | Securities Purchase Agreement [Member]
Number of shares for each investor	1
Number of warrants for each investor	1
Number of shares	1			1
Aggregate purchase price	$ 1.25			$ 1.25

INCOME TAX (Details Narrative_2

INCOME TAX (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Total provision (benefit)	$ 1,051	$ 99,830	$ (614,912)	$ 1,600
U.S. federal statutory rate	21%	21%	21%	21%
Interest or penalties			$ 0	$ 0
Federal [Member]
Net operating loss carryforwards			24,200,000
NOL carryforwards, not subject to expiration			22,600,000
Federal [Member] | Tax Year 2036 And 2037
NOL carryforwards, subject to expiration			1,600,000
State [Member]
Net operating loss carryforwards			14,500,000
Foreign Tax Authority [Member]
Net operating loss carryforwards			$ 1,300,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)						12 Months Ended
	May 13, 2022	May 09, 2022	Apr. 25, 2022	Sep. 30, 2021	Apr. 26, 2021	Sep. 30, 2021	Apr. 13, 2022	Mar. 31, 2022	Feb. 23, 2022	Sep. 30, 2020	Sep. 30, 2019
Number of warrants issued				320,000		320,000
Exercise price of warrants				$ 1.63		$ 1.63		$ 1.64		$ 0.73	$ 0.68
Excel Family Partners, LLLP [Member] | Non-revolving line of credit
Debt face amount							$ 2,000,000		$ 1,500,000
Paycheck Protection Program, CARES Act Loan [Member]
Proceeds from loans					$ 486,638
Subsequent Event [Member]
Number of aggregate exercisable warrant shares	628,575
Exercise price of warrants	$ 1.75
Class of Warrant or Right, Date from which Warrants or Rights Exercisable	May 13, 2025
Subsequent Event [Member] | Non-revolving line of credit
Debt face amount	$ 2,200,000
Interest rate	12%
Loan term	18 months
Subsequent Event [Member] | Senior secured loan
Convertible debt principal		$ 2,068,399
Total loan amount to be converted		$ 2,068,399
Aggregate purchase price		$ 0.60
Interest rate		10%
Principal payments		$ 2,079,993
Subsequent Event [Member] | Excel Family Partners, LLLP [Member] | Non-revolving line of credit
Debt face amount			$ 4,022,986
Interest rate			12%
Loan term			18 months
Proceeds from loans			$ 2,022,000
Principal payments			$ 2,000,000
Number of warrants issued			1,149,425
Exercise price of warrants			$ 1.75