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ACQUISITION (Tables) | 9 Months Ended
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Jun. 30, 2022
ACQUISITION |
Schedule of acquisition-date fair value | ​
​ | ​ | ​ | ​
Acquisition-date fair value of non-controlling interest |  | $ | 10,419,138
Acquisition-date fair value of previously held interest | ​ | ​ | 12,897,444
Fair value of Team Sledd at the Control Date | ​ | $ | 23,316,582
​ | ​ | ​ | ​
Preliminary amounts of identifiable assets and liabilities at fair value: | ​ | ​ | ​
​ | ​ | ​ | ​
Cash | ​ | $ | 7,958
Accounts receivable | ​ | ​ | 29,524,181
Inventories | ​ | ​ | 42,896,135
Prepaid and other current assets | ​ | ​ | 2,533,205
Property and equipment | ​ | ​ | 21,002,604
Operating lease right-of use assets | ​ | ​ | 1,501,996
Other intangible assets | ​ | ​ | 1,664,000
Other assets | ​ | ​ | 1,685,945
Liabilities assumed | ​ | ​ | (78,340,442)
Total identifiable net assets | ​ | $ | 22,475,582
​ | ​ | ​ | ​
Goodwill | ​ | ​ | 841,000
​ | ​ | $ | 23,316,582
Schedule of intangible assets acquired | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Acquisition-Date | ​ | ​ | Useful Life
Other Intangible Asset |  | Fair Value |  |  | (Years)
Customer list | ​ | $ | 1,442,000 | ​ | ​ | 15
Non-competition agreement | ​ | ​ | 222,000 | ​ | ​ | 3
​ | ​ | $ | 1,664,000 | ​ | ​ | ​

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- Definition Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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