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v3.23.1

8. LEASES (Tables) | 6 Months Ended
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Mar. 31, 2023
Leases [Abstract] |
Lease costs | The Company's lease costs recognized during the six months ended March 31, 2023 and 2022 in the unaudited Consolidated Statements of Operations and Comprehensive Income (Loss) consist of the following:
|  | For the three months ended |  |  | For the six months ended |
($ in thousands) |  | March 31, 2023 |  |  | March 31, 2022 |  |  | March 31, 2023 |  |  | March 31, 2022 |
Operating lease cost (1) |  | $ | 79 |  |  | $ | 28 |  |  | $ | 159 |  |  | $ | 56 |
Finance lease cost: |  |  |  |  |  |  |  |  |  |  |  |
Depreciation expense of financed assets |  | $ | 39 |  |  | $ | 95 |  |  | $ | 119 |  |  | $ | 190 |
Interest on lease obligations |  | $ | 4 |  |  | $ | 10 |  |  | $ | 10 |  |  | $ | 21 |
(1) Included in general and administrative expenses
Other Lease Information | Other lease information is as follows:
|  | For the six months ended |
($ in thousands) |  | March 31, 2023 |  |  | March 31, 2022 |
Cash paid for amounts included in measurement of lease obligations: |  |  |  |  |  |
Operating cash outflows from operating leases |  | $ | 206 |  |  | $ | 66 |
Operating cash outflows from finance leases |  | $ | 6 |  |  | $ | 21 |
Financing cash outflows from finance leases |  | $ | 93 |  |  | $ | 206 |
Weighted-average Remaining Lease Terms |
|  | March 31, 2023 |  |  | September 30, 2022 |
Weighted-average remaining lease term - operating leases |  | 22.5 years |  |  | 3.2 years |
Weighted-average remaining lease term - finance leases |  | 1.39 years |  |  | 1.53 years |
Weighted-average discount rate - operating leases |  |  | 6.90 | % |  |  | 4.50 | %
Weighted-average discount rate - finance leases |  |  | 5.50 | % |  |  | 5.50 | %
Contractual Maturity of Lease Liability | The following is a schedule of the Company's lease liabilities by contractual maturity as of March 31, 2023:
($ in thousands) Fiscal Year |  | Operating Leases |  |  | Finance Leases |
Remainder of Fiscal 2023 |  | $ | 221 |  |  | $ | 120 |
2024 |  |  | 452 |  |  |  | 154 |
2025 |  |  | 456 |  |  |  | 22 |
2026 |  |  | 464 |  |  |  | 1 |
2027 |  |  | 376 |  |  |  | — |
Thereafter |  |  | 7,294 |  |  |  | — |
Gross lease liabilities |  |  | 9,263 |  |  |  | 297 |
Less: imputed interest |  |  | (3,622 | ) |  |  | (10 | )
Present value of lease liabilities |  | $ | 5,641 |  |  | $ | 287 |
Less: Current portion of lease liabilities |  |  | (119 | ) |  |  | (216 | )
Total lease liabilities, net of current portion |  | $ | 5,522 |  |  | $ | 71 |

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- Definition Tabular disclosure of contractual obligation by timing of payment due. Includes, but is not limited to, long-term debt obligation, lease obligation, and purchase obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher SEC -Name Regulation S-K (SK) -Number 229 -Section 303 -Paragraph (a) -Subparagraph (5) + Details
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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918701-209980 + Details
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