BASIS OF PRESENTATION (Tables)

12 Months Ended

Sep. 30, 2022

BASIS OF PRESENTATION

Schedule of Functional Currency of Company and its Subsidiaries

The functional currency of the Company and its subsidiary have been determined as follows:

	Country of	Effective		Functional
	Incorporation	Interest		Currency
ESSA Pharma Inc.	Canada	—		US Dollar
ESSA Pharmaceuticals Corp.	USA	100	%	US Dollar