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4. ACQUISITIONS (Tables) | 12 Months Ended
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Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract] |
Schedule of Coinmaker Purchase Price Allocation | The preliminary allocation of the purchase price of the assets acquired are summarized below:
($ in thousands) |  | Preliminary Allocation at Acquisition Date |
Land lease - right of use asset |  | $ | 266 |
Operating lease liability |  |  | (266 | )
Building |  |  | 1,328 |
Infrastructure |  |  | 8,061 |
Total purchase price |  | $ | 9,389 |
Schedule of MIG Consideration | The Company accounted for this transaction as an acquisition of a business. The fair value of the consideration given to Mawson and the other sellers in connection with the transaction and the allocation of the purchase price in accordance with ASC 820 were as follows:
($ in thousands) |  | Fair Value |
Cash |  | $ | 22,518 |
Financing provided by seller |  |  | 6,500 |
1,590,175 shares of CLSK common stock |  |  | 4,803 |
Total purchase price |  | $ | 33,821 |
Contingent Consideration |  |  |
Earn-out Shares of CLSK common stock |  |  | 3,325 |
Megawatt earnout (up to $2,000 max) |  |  | 2,000 |
Total contingent consideration |  | $ | 5,325 |
Total purchase sale agreement consideration-Combined |  | $ | 39,146 |
Schedule of MIG Purchase Price Allocation |
($ in thousands) |  | Allocation at Acquisition Date |
Right of use lease asset |  | $ | 5,010 |
Lease liability assumed |  |  | (5,100 | )
Building |  |  | 13,654 |
Infrastructure asset |  |  | 4,465 |
Miners |  |  | 12,914 |
Machinery and equipment |  |  | 160 |
Goodwill |  |  | 8,043 |
Total |  | $ | 39,146 |
Schedule of WAHA and SPRE Consideration | The Company determined the fair value of the consideration given to the Sellers in connection with the transaction and the allocation of the purchase price in accordance with ASC 820 were as follows:
Consideration: ($ in thousands) |  | Fair Value |
Cash |  | $ | 19,772 |
Financing provided by SPRE |  |  | 1,962 |
Mortgage assumed |  |  | 2,158 |
Total Consideration |  | $ | 23,892 |
Schedule of WAHA and SPRE Purchase Price Allocation |
Purchase Price Allocation: ($ in thousands) |  | Allocation at Acquisition Date |
Land |  | $ | 100 |
Building/Improvements |  |  | 14,700 |
Miners |  |  | 9,092 |
Total |  | $ | 23,892 |
Schedule Unaudited Pro Forma Information Assuming Acquisitions |
| For the Year Ended |
($ in thousands, except share and per share) |  | September 30, 2022 |
Net sales from continuing operations |  | $ | 209,304 |
Loss from continuing operations attributable to common shareholders |  | $ | (33,758 | )
Loss from continuing operations per common share - basic |  | $ | (0.75 | )
Weighted average common shares outstanding – basic |  |  | 45,305,262 |
Loss from continuing operations per common share - diluted |  | $ | (0.75 | )
Weighted average common shares outstanding – diluted |  |  | 45,305,262 |

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