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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Financial Instruments (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Sep. 30, 2024 | Dec. 31, 2023 | Sep. 30, 2023
--- | --- | --- | --- | ---
Net Investment Income [Line Items] |  |  |  |  |
Cash equivalents |  | $ 276,599 |  | $ 46,742 |
Bitcoin |  | 929,080 | $ 431,661 | $ 126,951 | $ 56,241
ILAL derivative asset |  | 4,496 | 1,832 |  |
Amount |  |  |  |  |
Net Investment Income [Line Items] |  |  |  |  |
Cash equivalents | [1] | 275,894 | 120,638 |  |
Receivable from bitcoin collateral | [2] |  | 77,827 |  |
Bitcoin |  | 929,080 | 431,661 |  |
ILAL derivative asset |  | 4,445 | 1,832 |  |
Investment in debt security |  | 950 | 918 |  |
Interest rate swap derivative |  | 51 | (100) |  |
Warrant liabilities |  | 1,441 |  |  |
Total |  | 1,211,861 | 632,776 |  |
Level 1 |  |  |  |  |
Net Investment Income [Line Items] |  |  |  |  |
Cash equivalents | [1] | 275,894 | 120,638 |  |
Receivable from bitcoin collateral | [2] |  | 0 |  |
Bitcoin |  | 929,080 | 431,661 |  |
ILAL derivative asset |  | 0 | 0 |  |
Investment in debt security |  | 0 | 0 |  |
Interest rate swap derivative |  | 0 | 0 |  |
Warrant liabilities |  |  |  |  |
Total |  | 1,204,974 | 552,299 |  |
Level 2 |  |  |  |  |
Net Investment Income [Line Items] |  |  |  |  |
Cash equivalents | [1] | 0 | 0 |  |
Receivable from bitcoin collateral | [2] |  | 77,827 |  |
Bitcoin |  | 0 | 0 |  |
ILAL derivative asset |  | 0 | 0 |  |
Investment in debt security |  | 0 | 0 |  |
Interest rate swap derivative |  | 51 | (100) |  |
Warrant liabilities |  |  |  |  |
Total |  | 1,492 | 77,727 |  |
Level 3 |  |  |  |  |
Net Investment Income [Line Items] |  |  |  |  |
Cash equivalents | [1] | 0 | 0 |  |
Receivable from bitcoin collateral | [2] |  | 0 |  |
Bitcoin |  | 0 | 0 |  |
ILAL derivative asset |  | 4,445 | 1,832 |  |
Investment in debt security |  | 950 | 918 |  |
Interest rate swap derivative |  | 0 | 0 |  |
Warrant liabilities |  | 0 |  |  |
Total |  | $ 5,395 | $ 2,750 |  |
[1] | Represents money market funds.
[2] | See Note 9 - Loans for more information.

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