XML 48 R31.htm IDEA: XBRL DOCUMENT v3.24.2
EQUITY (Tables)
 12 Months Ended
Sep. 30, 2023
Equity [Abstract]  
SCHEDULE OF STOCK OPTION TRANSACTIONS

Stock option transactions are summarized as follows:

 

   Number
of options		   Weighted Average
Exercise Price		 
         
Balance, September 30, 2021   9,480   $78.05 
Granted   13,749    42.04 
Cancelled   (2,083)   69.38 
           
Balance, September 30, 2022   21,146   $53.04 
Cancelled   (833)   42.62 
Balance, September 30, 2023   20,313   $54.23 
           
Exercisable at September 30, 2023   20,313   $54.23 
SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS USED IN THE FAIR VALUE

 

   2023   2022 
         
Risk-free interest rate   -    1.50%
Expected life of options   -    10 Years 
Expected annualized volatility   -    96.56%
Dividend rate   -    Nil 
Weighted average fair value of options granted  $-   $10.17 
SCHEDULE OF STOCK OPTIONS OUTSTANDING

As September 30, 2023, the following stock options were outstanding:

 

 SCHEDULE OF STOCK OPTIONS OUTSTANDING

Number
of Options		   Exercise Price   Issuance Date  Expiry Date
 5,730   $90.00   December 4, 2017  December 4, 2027
 1,250   $54.00   November 1, 2018  November 1, 2028
 1,250   $9.00   March 16, 2020  March 16, 2030
 12,083   $43.20   October 6, 2021  October 6, 2031
 20,313            
SCHEDULE OF WARRANTS TRANSACTIONS

Warrant transactions are summarized as follows:

 

   Number
of Warrants		   Weighted
Average
Exercise
Price		 
         
Balance, September 30, 2021   52,083   $37.68 
Granted   222,193    52.60 
           
Balance, September 30, 2022   274,276   $48.48 
Exercised   (68,353)   11.44 
Granted   73,823    18.00 
           
Balance, September 30, 2023   279,746    39.79 
SCHEDULE OF WARRANTS OUTSTANDING

As September 30, 2023, the following warrants were outstanding:

 

Number
of Warrants		   Exercise Price   Issuance Date  Expiry Date
            
 4,393   $97.20   November 4, 2021  November 4, 2023
 149,447   $50.40   March 29, 2022  March 29, 2027
 73,823   $18.00   June 30, 2023  June 30, 2028
 52,083   $36.00   September 30, 2021  September 30, 2031
 279,746            
SCHEDULE OF VALUATION OF WARRANTS

The following weighted average assumptions were used for the Black-Scholes valuation of warrants as at September 30, 2023 and September 30, 2022:

 

   2023   2022 
         
Risk-free interest rate   4.87%   3.79%
Expected life of options   0.17 Year    1 Year 
Expected annualized volatility   39.02%   135.59%
Dividend rate   Nil    Nil 
Weighted average fair value of options granted  $0.00   $1.46