XML 42 R30.htm IDEA: XBRL DOCUMENT
v3.21.2

FAIR VALUE MEASUREMENTS (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2021
Fair Value Disclosures [Abstract] |
Schedule of fair value liability measured on recurring basis |
Schedule of fair value liability measured on recurring basis |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Fair value measurement at reporting date using |
|  |  |  |  | Quoted prices in active markets for identical assets |  |  | Significant other observable inputs |  |  | Significant unobservable inputs |
|  | Balance |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Balance at September 30, 2019 |  | $ | 834,000 |  |  | $ | – |  |  | $ | – |  |  | $ | 834,000 |
Increase in fair value of IPS deferred cash consideration |  |  | 16,000 |  |  |  | – |  |  |  | – |  |  |  | 16,000 |
Decrease in the fair value of IPS earnout consideration |  |  | (350,000 | ) |  |  | – |  |  |  | – |  |  |  | (350,000 | )
Payout of IPS deferred cash consideration |  |  | (500,000 | ) |  |  | – |  |  |  | – |  |  |  | (500,000 | )
Fair value of Kablooe earnout consideration |  |  | 90,000 |  |  |  | – |  |  |  | – |  |  |  | 90,000 |
Balance at September 30, 2020 |  |  | 90,000 |  |  |  | – |  |  |  | – |  |  |  | 90,000 |
Decrease in fair value of Kablooe earnout consideration |  |  | (20,000 | ) |  |  | – |  |  |  | – |  |  |  | (20,000 | )
Balance at September 30, 2021 |  | $ | 70,000 |  |  | $ | – |  |  | $ | – |  |  | $ | 70,000 |
Fair value assumptions |
Fair value assumptions |  |  |  |
|  | September 30,
|  | 2021 |  | 2020
Volatility |  | 40% |  | 40%
Risk-free interest rate |  | 0.3% |  | 1%
Expected term in years |  | 0.5-3.4 |  | 0.5-4.5
Dividend yield |  | – |  | –
Schedule of changes in fair value of the cost method investment |
Schedule of changes in fair value of the cost method investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Fair value measurement at reporting date using |
|  |  |  |  | Quoted prices in active markets for identical assets |  |  | Significant other observable inputs |  |  | Significant unobservable inputs |
|  | Balance |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
September 30, 2019 |  | $ | 327,000 |  |  | $ | – |  |  | $ | 327,000 |  |  | $ | – |
Impairment of cost method investment |  |  | (327,000 | ) |  |  | – |  |  |  | (327,000 | ) |  |  | – |
September 30, 2020 |  | $ | – |  |  | $ | – |  |  | $ | – |  |  | $ | – |

X
- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets measured at fair value measured on a recurring or nonrecurring basis. Includes, but is not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration