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8. INVESTMENTS (Tables) | 12 Months Ended
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Sep. 30, 2024
Schedule of Investments [Abstract] |
Summary of Reconciliation of carrying value of all investments | Refer to the table below for a roll forward of assets carried at fair value on a recurring basis that utilize level 3 inputs to determine fair value:
($ in thousands) |  | Interest Rate Swap Derivative (1)(3) |  |  | ILAL Debt Securities |  |  | ILAL Derivative Asset(2) |  |  | ILAL Equity Securities |  |  | LawClerk Equity Securities |  |
Balance as of September 30, 2021 |  | $ | — |  |  | $ | 494 |  |  | $ | 4,906 |  |  | $ | 11 |  |  | $ | 250 |  |
Shares sold during the year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (10 | ) |  |  | — |  |
Realized gain on fair value recognized in other income (expense) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | — |  |
Unrealized loss recognized in other income (expense) |  |  | — |  |  |  | — |  |  |  | (1,950 | ) |  |  | (2 | ) |  |  | — |  |
Impairment loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  |  |  |  | (250 | ) |
Unrealized gain on fair value recognized in Other comprehensive income |  |  | — |  |  |  | 116 |  |  |  | — |  |  |  | — |  |  |  | — |  |
Balance as of September 30, 2022 |  | $ | — |  |  | $ | 610 |  |  | $ | 2,956 |  |  | $ | — |  |  | $ | — |  |
Unrealized loss recognized in other income (expense) |  |  | — |  |  |  | — |  |  |  | (259 | ) |  |  | — |  |  |  | — |  |
Unrealized gain on fair value recognized in Other comprehensive income |  |  | — |  |  |  | 116 |  |  |  | — |  |  |  | — |  |  |  | — |  |
Balance as of September 30, 2023 |  | $ | — |  |  | $ | 726 |  |  | $ | 2,697 |  |  | $ | — |  |  | $ | — |  |
Unrealized loss on derivative asset |  |  | (100 | ) |  |  | — |  |  |  | (865 | ) |  |  | — |  |  |  | — |  |
Unrealized gain on fair value recognized in other comprehensive income |  |  | — |  |  |  | 192 |  |  |  | — |  |  |  | — |  |  |  | — |  |
Balance as of September 30, 2024 |  | $ | (100 | ) |  | $ | 918 |  |  | $ | 1,832 |  |  | $ | — |  |  | $ | — |  |
(1) The "Other current liabilities" caption in the Consolidated Balance Sheet includes the Interest Rate Swap Derivative.
(2) The "Derivative investments" caption in the Consolidated Balance Sheet consists of ILAL Derivative Asset.
(3) See Note 12 - Loans

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- Definition Tabular disclosure of realized and unrealized gain (loss) on investment in security. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(9)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(7)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 + Details
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