v3.25.4

8. INTANGIBLE ASSETS (Tables) | 3 Months Ended
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Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Intangible Assets | Intangible assets consist of the following as of December 31, 2025 and September 30, 2025:
|  | December 31, 2025 |  |  | September 30, 2025 |
($ in thousands) |  | Intangible assets |  |  | Accumulated amortization |  |  | Net intangible assets |  |  | Intangible assets |  |  | Accumulated amortization |  |  | Net intangible assets |
Software |  | $ | 7,981 |  |  | $ | (3,074 | ) |  | $ | 4,907 |  |  | $ | 7,981 |  |  | $ | (2,458 | ) |  | $ | 5,523 |
Websites |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 15 |  |  |  | (15 | ) |  |  | — |
Strategic contract |  |  | 9,800 |  |  |  | (9,800 | ) |  |  | — |  |  |  | 9,800 |  |  |  | (9,474 | ) |  |  | 326 |
Total |  | $ | 17,781 |  |  | $ | (12,874 | ) |  | $ | 4,907 |  |  | $ | 17,796 |  |  | $ | (11,947 | ) |  | $ | 5,849 |
The strategic contract relates to the supply of a critical input to the Company’s bitcoin mining business at significantly lower prices compared to market.
Schedule of Amortization Expense of Intangible Assets | The Company expects to record amortization expense of intangible assets over the future periods as follows:
Fiscal Year |  |  |
($ in thousands) |  | Intangible Assets |
2026 |  | $ | 1,848 |
2027 |  |  | 2,420 |
2028 |  |  | 639 |
Total |  | $ | 4,907 |

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- Definition Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
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