SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Schedule of estimated useful lives

Loop Players	3 years
Equipment	3-5 years
Software	3 years

Schedule of changes in fair value measurement

The following table summarizes changes in fair value measurements of the Derivative Liability during the nine months ended June 30, 2022:

Balance as of September 30, 2021	$	1,058,633
Derivative Liability issued with convertible debentures		—
Change in fair value		(164,708)
Balance as of June 30, 2022	$	893,925

Schedule of revenue by category

	Three months ended June 30,				Nine months ended June 30,
		2023		2022		2023		2022
Advertising revenue	$	5,079,922	$	10,047,278	$	23,687,817	$	14,984,156
Legacy and other revenue		655,054		756,805		2,266,221		3,695,800
Total	$	5,734,976	$	10,804,083	$	25,954,038	$	18,679,956

Schedule of weighted average diluted shares

	June 30,	September 30,
	2023	2022
Options to purchase Common Stock	8,555,560	8,174,583
Warrants to purchase Common Stock	5,383,175	5,300,033
Restricted Stock Units (RSUs)	1,102,004	890,000
Series A preferred stock	—	—
Series B preferred stock	—	—
Convertible debentures	—	—
Total Common Stock equivalents	15,040,739	14,364,616