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11. LEASES (Tables)

12 Months Ended

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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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

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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

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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

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-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

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