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14. DISCONTINUED OPERATIONS (Tables) | 9 Months Ended
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Jun. 30, 2022
Discontinued Operations and Disposal Groups [Abstract] |
Schedule of discontinued operations | Provided below are the key areas of the financials that constitute the discontinued operations:
|  | June 30, 2022 (Unaudited) |  |  | September 30, 2021 |
ASSETS |  |  |  |  |  |
Current assets |  |  |  |  |  |
Accounts receivable, net |  | $ | 3,412,432 |  |  | $ | 2,312,890 |
Inventory |  |  | 1,300,609 |  |  |  | 2,592,933 |
Prepaid expense and other current assets |  |  | 4,116,687 |  |  |  | 2,991,244 |
Total current assets held for sale |  | $ | 8,829,728 |  |  | $ | 7,897,067 |
Property and equipment, net |  |  | 11,284 |  |  |  | 197,004 |
Intangible assets, net |  |  | 828,340 |  |  |  | 2,785,736 |
Goodwill |  |  | — |  |  |  | 7,000,779 |
Total assets held for sale |  | $ | 9,669,352 |  |  | $ | 17,880,586 |
LIABILITIES |  |  |  |  |  |
Current liabilities |  |  |  |  |  |
Accounts payable and accrued liabilities |  | $ | 877,304 |  |  | $ | 992,746 |
Contract liabilities |  |  | 134,507 |  |  |  | 296,964 |
Finance lease liability |  |  | — |  |  |  | 10,388 |
Total current liabilities held for sale |  |  | 1,011,811 |  |  |  | 1,300,098 |
Long-term liabilities |  |  |  |  |  |
Finance lease liability, net of current portion |  |  | — |  |  |  | 35,629 |
Total liabilities held for sale |  | $ | 1,011,811 |  |  | $ | 1,335,727 |
|  | For the three months ended |  |  | For the nine months ended |
|  | June 30, 2022 |  |  | June 30, 2021 |  |  | June 30, 2022 |  |  | June 30, 2021 |
Revenues, net |  |  |  |  |  |  |  |  |  |  |  |
Energy hardware, software and services revenue |  | $ | 601,001 |  |  | $ | 2,863,997 |  |  | $ | 9,157,184 |  |  | $ | 4,985,062 |
Total revenues, net |  |  | 601,001 |  |  |  | 2,863,997 |  |  |  | 9,157,184 |  |  |  | 4,985,062 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |
Cost of revenues (exclusive of depreciation and amortization shown below) |  |  | 658,890 |  |  |  | 2,701,536 |  |  |  | 7,317,012 |  |  |  | 4,566,077 |
Professional fees |  |  | 1,257 |  |  |  | 107,747 |  |  |  | 63,819 |  |  |  | 381,497 |
Payroll expenses |  |  | 1,172,738 |  |  |  | 870,834 |  |  |  | 4,005,599 |  |  |  | 2,988,328 |
General and administrative expenses |  |  | 520,574 |  |  |  | 235,999 |  |  |  | 996,595 |  |  |  | 685,089 |
Impairment expense - fixed assets |  |  | 31,833 |  |  |  | — |  |  |  | 31,833 |  |  |  | — |
Impairment expense - intangibles |  |  | 1,402,016 |  |  |  | — |  |  |  | 1,402,016 |  |  |  | — |
Impairment expense - other |  |  | 2,144,284 |  |  |  | — |  |  |  | 2,144,284 |  |  |  | — |
Impairment expense - goodwill |  |  | 7,000,779 |  |  |  | — |  |  |  | 7,000,779 |  |  |  | — |
Depreciation and amortization |  |  | 771,695 |  |  |  | 1,549,308 |  |  |  | 2,282,440 |  |  |  | 3,329,075 |
Total costs and expenses |  |  | 13,704,066 |  |  |  | 5,465,424 |  |  |  | 25,244,377 |  |  |  | 11,950,066 |
Loss from operations |  |  | (13,103,065 | ) |  |  | (2,601,427 | ) |  |  | (16,087,193 | ) |  |  | (6,965,004 | )
Other income (expense) |  |  |  |  |  |  |  |  |  |  |  |
Other income |  |  | — |  |  |  | 27 |  |  |  | — |  |  |  | 782 |
Interest expense |  |  | (1,082 | ) |  |  | (732 | ) |  |  | (2,800 | ) |  |  | (3,039 | )
Total other income (expense) |  |  | (1,082 | ) |  |  | (705 | ) |  |  | (2,800 | ) |  |  | (2,257 | )
Loss before income tax (expense) or benefit |  |  | (13,104,147 | ) |  |  | (2,602,132 | ) |  |  | (16,089,993 | ) |  |  | (6,967,261 | )
Income tax (expense) or benefit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net loss |  | $ | (13,104,147 | ) |  | $ | (2,602,132 | ) |  | $ | (16,089,993 | ) |  | $ | (6,967,261 | )
|  | Nine Months Ended |
|  | June 30, 2022 |  |  | June 30, 2021 |
Cash Flows from Operating Activities |  |  |  |  |  |
Net loss |  | $ | (16,089,993 | ) |  | $ | (6,967,261 | )
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |  |
Impairment of goodwill |  |  | 7,000,779 |  |  |  | — |
Impairment of fixed assets |  |  | 31,833 |  |  |  | — |
Impairment of intangibles |  |  | 1,402,016 |  |  |  | — |
Impairment related to working capital |  |  | 2,144,284 |  |  |  | — |
Non-cash lease expense |  |  | — |  |  |  | 40,711 |
Depreciation and amortization |  |  | 2,282,440 |  |  |  | 3,329,075 |
Changes in operating assets and liabilities |  |  |  |  |  |
Decrease in operating lease right of use liabilities |  |  | — |  |  |  | 513,375 |
Decrease (increase) in contract assets, net |  |  | (162,456 | ) |  |  | (5,500 | )
Increase (decrease) in accounts payable and accrued liabilities |  |  | (115,442 | ) |  |  | 3,845,536 |
(Increase) in prepaid expenses and other current assets |  |  | (1,848,801 | ) |  |  | (2,200,226 | )
(Increase) in accounts receivables |  |  | (1,898,084 | ) |  |  | (937,789 | )
Decrease (Increase) in Inventory |  |  | 669,938 |  |  |  | (3,636,107 | )
Change in intercompany receivables and payables |  |  | 6,583,486 |  |  |  | 6,018,186 |
Net cash used in operating activities |  | $ | - |  |  | $ | - |

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