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5. ACQUISITIONS (Tables) | 12 Months Ended
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Sep. 30, 2024
Business Acquisition [Line Items] |
Schedule of Mawson Infrastructure Group 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 |
Tennessee Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of Purchase Price Allocation | The expected total purchased assets and liabilities upon completion of all MIPAs and RE PSA is presented below as “Expected Total Allocation Including Subsequent Periods” and the allocation of the assets associated with MIPA 1 and MIPA 3 is included in “Allocation as of September 30, 2024” in the table below:
($ in thousands) |  | Allocation as of September 30, 2024 |  | Expected Incremental Acquisitions In Subsequent Periods |  | Expected Total Allocation Including Subsequent Periods |
Land |  | $ | — |  | $ | 5,820 |  | $ | 5,820 |
Land improvements |  |  | — |  |  | 610 |  |  | 610 |
Building |  |  | — |  |  | 758 |  |  | 758 |
Infrastructure |  |  | 14,897 |  |  | 5,957 |  |  | 20,854 |
Right of use assets |  |  | 47 |  |  | 14 |  |  | 61 |
Operating lease liability |  |  | (344 | ) |  | (28 | ) |  | (372 | )
Total |  | $ | 14,600 |  | $ | 13,131 |  | $ | 27,731 |
Mississippi Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of Purchase Price Allocation | The allocation of the purchase price of the assets acquired are summarized below:
($ in thousands) |  | Allocation at Acquisition Date |
Land |  | $ | 734 |
Construction in progress |  |  | 2,286 |
Total |  | $ | 3,020 |
LN Energy LLC Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of Purchase Price Allocation | The allocation of the purchase price of the assets acquired and liabilities assumed are summarized below:
($ in thousands) |  | Allocation at Acquisition Date |
Building/Improvements |  | $ | 1,809 |
Infrastructure |  |  | 21,818 |
Right of use assets |  |  | 2,550 |
Operating lease liability |  |  | (244 | )
Total |  | $ | 25,933 |
Mississippi Locations Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of Purchase Price Allocation | The allocation of the purchase price of the assets acquired is summarized below:
($ in thousands) |  | Allocation at Acquisition Date |
Land |  | $ | 1,304 |
Building/Improvements |  |  | 7,525 |
Infrastructure |  |  | 10,942 |
Total |  | $ | 19,771 |
Dalton 3 Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of Purchase Price Allocation | The allocation of the purchase price of the assets acquired is summarized below:
Purchase Price Allocation: ($ in thousands) |  | Allocation at Acquisition Date |
Land |  | $ | 327 |
Building/Improvements |  |  | 702 |
Infrastructure |  |  | 2,540 |
Total |  | $ | 3,569 |
Dalton 1 & 2 Acquisition [Member] |
Business Acquisition [Line Items] |
Schedule of Purchase Price Allocation | The allocation of the purchase price of the assets acquired and liabilities assumed are summarized below:
($ in thousands) |  | Allocation at Acquisition Date |
Building |  | $ | 1,328 |
Infrastructure |  |  | 8,061 |
Land lease - right of use asset |  |  | 266 |
Operating lease liability |  |  | (266 | )
Total |  | $ | 9,389 |
Mawson Infrastructure Group [Member] |
Business Acquisition [Line Items] |
Schedule of 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 |

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