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ACQUISITION - Acquisition-date Fair Value, Recognized Assets and Liabilities and Goodwill (Details) - USD ($) | 1 Months Ended |  |
--- | --- | --- | ---
May 31, 2022 | Jun. 30, 2022 | Sep. 30, 2021
Preliminary amounts of identifiable assets and liabilities at fair value: |  |  |
Goodwill |  | $ 5,277,950 | $ 4,436,950
Team Sledd |  |  |
Acquisition |  |  |
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 |  |
Fair value of Team Sledd at the Control Date | 23,316,582 |  |
Amount of gross contractual amounts receivable more than their acquisition-date fair value | $ 1,700,000 |  |

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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + 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 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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