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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands | Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2022
--- | --- | --- | ---
Net Investment Income [Line Items] |  |  |  |
Bitcoin |  | $ 431,661 | $ 56,241 | $ 11,147
ILAL derivative asset |  | 1,832 | 2,697 |
Amount [Member] |  |  |  |
Net Investment Income [Line Items] |  |  |  |
Cash equivalents | [1] | 120,639 |  |
Receivable from Bitcoin Collateral | [2] | 77,827 |  |
Bitcoin |  | 431,661 |  |
ILAL derivative asset |  | 1,932 | 2,697 |
Investment in debt security |  | 918 | 726 |
Interest rate swap derivative |  | (100) |  |
Total |  | 632,877 | 3,423 |
Level 1 |  |  |  |
Net Investment Income [Line Items] |  |  |  |
Cash equivalents | [1] | 120,639 |  |
Receivable from Bitcoin Collateral | [2] | 0 |  |
Bitcoin |  | 431,661 |  |
ILAL derivative asset |  | 0 | 0 |
Investment in debt security |  | 0 | 0 |
Interest rate swap derivative |  | 0 |  |
Total |  | 552,300 | 0 |
Level 2 |  |  |  |
Net Investment Income [Line Items] |  |  |  |
Cash equivalents | [1] | 0 |  |
Receivable from Bitcoin Collateral | [2] | 77,827 |  |
Bitcoin |  | 0 |  |
ILAL derivative asset |  | 0 | 0 |
Investment in debt security |  | 0 | 0 |
Interest rate swap derivative |  | (100) |  |
Total |  | 77,727 | 0 |
Level 3 |  |  |  |
Net Investment Income [Line Items] |  |  |  |
Cash equivalents | [1] | 0 |  |
Receivable from Bitcoin Collateral | [2] | 0 |  |
Bitcoin |  | 0 |  |
ILAL derivative asset |  | 1,932 | 2,697 |
Investment in debt security |  | 918 | 726 |
Interest rate swap derivative |  | 0 |  |
Total |  | $ 2,850 | $ 3,423 |
[1] | (1) Represents money market funds.
[2] | (2) See Note 12 - Loans for more information.

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- Definition Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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- Definition Amount, after allowance for credit loss, of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), investment in debt security measured at amortized cost (held-to-maturity), and investment in debt security measured at fair value with change in fair value recognized in net income (trading). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 80 -Name Accounting Standards Codification -Section 55 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480078/944-80-55-14 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 80 -Name Accounting Standards Codification -Section 55 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480078/944-80-55-9 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481830/320-10-45-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(6)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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- Definition Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. 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