v3.25.4

8. INTANGIBLE ASSETS (Tables)

3 Months Ended

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

X

- Definition

Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life.

+ References

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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

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