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3. ACQUISITIONS (Tables) | 12 Months Ended
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Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract] |
3. ACQUISITIONS - SWS Consideration |
Consideration: |  | Fair Value
Cash |  | $ | 1,350,000
Contingent consideration |  |  | 155,000
310,018 shares of common stock as contingent equity consideration |  | $ | 533,002
167,685 shares of common stock |  |  | 4,649,905
Total Consideration |  | $ | 6,687,907
3. ACQUISITIONS - SWS Purchase Price Allocation |
Purchase Price Allocation |  | Preliminary Allocation at Acquisition Date |  | Adjustments to Fair Value |  | Final Allocation at Acquisition Date
Customer List |  | $ | 5,122,733 |  |  | $ | (4,932,733 | ) |  | $ | 190,000
Goodwill |  |  | 1,642,409 |  |  |  | 5,178,126 |  |  |  | 6,820,535
Other Assets and Liabilities assumed, net |  |  | (77,235 | ) |  |  | (245,393 | ) |  |  | (322,628)
Total |  | $ | 6,687,907 |  |  | $ | — |  |  | $ | 6,687,907
3. ACQUISITIONS - ATL Consideration |
Consideration |  | Preliminary Allocation at Acquisition Date |  | Adjustments to Fair Value |  | Final Allocation at Acquisition Date
642,309 shares of common stock |  | $ | 8,407,826 |  | — |  | $ | 8,407,826
975,976 shares of common stock – held in escrow |  |  | 12,775,525 |  | — |  |  | 12,775,525
Total Consideration |  | $ | 21,183,351 |  | — |  | $ | 21,183,351
3. ACQUISITIONS - ATL Purchase Price Allocation |
Purchase Price Allocation |  | Preliminary Allocation at Acquisition Date |  | Adjustments to Fair Value |  | Final Allocation at Acquisition Date
Strategic Contract |  | $ | 7,457,970 |  |  | $ | 2,342,000 |  |  | $ | 9,799,970
Goodwill |  |  | 14,205,245 |  |  |  | (1,264,167 | ) |  |  | 12,941,078
Other Assets and Liabilities assumed, net |  |  | (479,864 | ) |  |  | (1,077,833 | ) |  |  | (1,557,697)
Total |  | $ | 21,183,351 |  |  | $ | — |  |  | $ | 21,183,351
3. ACQUISITIONS - P2K Consideration |
Cash Consideration ($): |  |
Cash |  |  | 1,155,000
95,699 shares of common stock |  |  | 445,000
26,950 common stock options |  |  | 88,935
Total Consideration |  |  | 1,688,935
3. ACQUISITIONS - P2K Purchase Price Allocation |
Purchase Price Allocation ($): |  |
Customer list |  |  | 710,000
Design and other assets |  |  | 123,000
Goodwill |  |  | 977,388
Other assets and liabilities assumed, net |  |  | (121,453)
Total |  |  | 1,688,935
3. ACQUISITIONS - GridFabric Consideration |
Consideration: |  | Fair Value ($)
Cash |  |  | 400,000
26,427 shares of common stock |  |  | 250,000
Contingent consideration - common stock issuable upon achievement of milestone(s) |  |  | 750,000
Total Consideration |  |  | 1,400,000
3. ACQUISITIONS - GridFabric Purchase Price Allocation |
Purchase Price Allocation: |  |
Software |  | $ | 1,120,000
Customer list |  |  | 60,000
Non-compete |  |  | 190,000
Goodwill |  |  | 26,395
Net Assets |  |  | 3,605
Total |  | $ | 1,400,000
3. ACQUISITIONS - Unaudited Pro Forma Information Assuming Acquisitions |
|  | September 30, 2021 |  | September 30, 2020
Net sales |  | $ | 35,581,937 |  |  | $ | 25,627,704
Net income (loss) |  |  | 12,848,264 |  |  |  | (47,333,110)
Net profit / (loss) per common share – basic and diluted |  | $ | 0.43 |  |  | $ | (4.04)
Weighted average common shares outstanding – basic and diluted |  | $ | 29,939,290 |  |  | $ | 11,701,937

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