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3. ACQUISITIONS (Tables)

3 Months Ended

Dec. 31, 2020

Business Combinations [Abstract]

ACQUISITIONS - ATL Consideration

Consideration:		Fair Value
1,618,285 shares of common stock		$	21,183,351
Total Consideration		$	21,183,351

ACQUISITIONS - ATL Purchase Price Allocation

Purchase Price Allocation:
Strategic contract		$	7,457,970
Goodwill		$	14,205,245
Other assets and liabilities assumed, net		$	(479,864)
Total		$	21,183,351

ACQUISITIONS - Pro Forma Information

		For the Three Months Ended
		December 31, 2020				December 30, 2019
Net sales		$	4,343,169			$	1,289,810
Net loss		$	(6,458,903	)		$	(1,890,994)
Loss per common share - basic and diluted		$	(0.27	)		$	(0.29)
Weighted average common shares outstanding - basic and diluted			23,765,277				6,521,486

ACQUISITIONS - P2K Consideration

Consideration:		Fair Value
Cash		$	1,155,000
95,699 shares of common stock		$	445,000
26,950 common stock options		$	88,935
Total Consideration		$	1,688,935

ACQUISITIONS - P2K Purchase Price Allocation

Purchase Price Allocation:
Customer list		$	730,000
Design and other assets		$	123,000
Goodwill		$	957,388
Other assets and liabilities assumed, net		$	(121,453)
Total		$	1,688,935

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

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

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Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

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