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11. LEASES (Tables) | 12 Months Ended
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Sep. 30, 2024
Leases [Abstract] |
Lease costs | The Company's lease costs recognized in the Consolidated Statements of Operations and Comprehensive Loss consist of the following:
|  | For the year ended September 30, |
($ in thousands) |  | 2024 |  |  | 2023 |  |  | 2022 |
Operating lease cost (1) |  | $ | 293 |  |  | $ | 267 |  |  | $ | 113 |
Finance lease cost: |  |  |  |  |  |  |  |  |
Depreciation expense of financed assets |  | $ | 123 |  |  | $ | 197 |  |  | $ | 379 |
Interest on lease obligations |  | $ | 10 |  |  | $ | 33 |  |  | $ | 38 |
Short-term rent expense |  | $ | 7 |  |  | $ | — |  |  | $ | — |
(1) Included in general and administrative expenses. |
Other Lease Information | Other lease information is as follows:
|  | For the year ended September 30, |
($ in thousands) |  | 2024 |  |  | 2023 |  |  | 2022 |
Cash paid for amounts included in measurement of lease obligations: |  |  |  |  |  |  |  |  |
Operating cash outflows from operating leases |  | $ | 316 |  |  | $ | 274 |  |  | $ | 131 |
Operating cash outflows from finance leases |  | $ | 10 |  |  | $ | 33 |  |  | $ | 38 |
Financing cash outflows from finance leases |  | $ | 151 |  |  | $ | 301 |  |  | $ | 519 |
Weighted-average Remaining Lease Terms |
|  | September 30, 2024 |  |  | September 30, 2023 |
Weighted-average remaining lease term - operating leases |  | 4.7 years |  |  | 3.8 years |
Weighted-average remaining lease term - finance leases |  | 0.3 years |  |  | 0.9 years |
Weighted-average discount rate - operating leases |  |  | 8.28 | % |  |  | 5.40 | %
Weighted-average discount rate - finance leases |  |  | 9.10 | % |  |  | 5.50 | %
Contractual Maturity of Lease Liability | The following is a schedule of the Company's lease liabilities by contractual maturity as of September 30, 2024:
Fiscal Year ($ in thousands) |  | Operating Leases |  |  | Finance Leases |
2025 |  | $ | 670 |  |  | $ | 48 |
2026 |  |  | 481 |  |  |  | — |
2027 |  |  | 199 |  |  |  | — |
2028 |  |  | 137 |  |  |  | — |
2029 |  |  | 398 |  |  |  | — |
Thereafter |  |  | 72 |  |  |  | — |
Gross lease liabilities |  |  | 1,958 |  |  |  | 48 |
Less: imputed interest |  |  | (398 | ) |  |  | (1 | )
Present value of lease liabilities |  | $ | 1,560 |  |  | $ | 47 |
Less: Current portion of lease liabilities |  |  | (563 | ) |  |  | (47 | )
Total lease liabilities, net of current portion |  | $ | 997 |  |  | $ | — |

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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 -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 04 -Subparagraph (a) -Publisher SEC Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3 + 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 -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + 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 -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
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