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6. BITCOIN (Tables) | 12 Months Ended
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Sep. 30, 2024
Common Domain Members [Abstract] |
Schedule of Company's Bitcoin Holdings | The following table presents a description of the Company's bitcoin holdings as of September 30, 2024 and 2023:
|  | As of |
Bitcoin holdings |  | September 30, 2024 |  |  | September 30, 2023 |
Number of bitcoin held |  |  | 6,819 |  |  |  | 2,243 |
Cost basis - per bitcoin |  | $ | 55,408 |  |  | $ | 25,074 |
Fair value - per bitcoin |  | $ | 63,301 |  |  | $ | 26,961 |
Cost basis of bitcoin (in '000s) |  | $ | 377,839 |  |  | $ | 56,241 |
Fair value of bitcoin (in '000s) |  | $ | 431,661 |  |  | $ | 60,424 |
Schedule of Activities of The Bitcoin | The following table presents information based on the activity of bitcoin for the years ended September 30, 2024 and 2023:
|  | For the year ended September 30, |
($ in thousands) |  | 2024 |  |  | 2023 |
Balance at beginning of the year |  | $ | 56,241 |  |  | $ | 11,147 |
Cumulative effect of the adoption of ASC 350-60 |  |  | 4,183 |  |  |  | — |
Adjusted beginning balance - at fair value |  | $ | 60,424 |  |  | $ | 11,147 |
Addition of bitcoin from mining activities(1) |  |  | 378,968 |  |  |  | 168,121 |
Bitcoin sold & issued for services and purchase of software |  |  | (44,801 | ) |  |  | (115,864 | )
Bitcoin transferred to collateral account |  |  | (87,895 | ) |  |  | — |
Bitcoin received from collateral account |  |  | 11,542 |  |  |  | — |
Impairment loss |  |  | — |  |  |  | (7,163 | )
Gain on fair value of bitcoin, net |  |  | 113,423 |  |  |  | — |
Balance at end of the year |  | $ | 431,661 |  |  | $ | 56,241 |
(1) Net of mining pool fees as described in Note 2 - Summary of Significant Accounting Policies

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- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 + Details
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