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MANDATORILY REDEEMABLE NON-CONTROLLING INTEREST | 3 Months Ended
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Dec. 31, 2022
MANDATORILY REDEEMABLE NON-CONTROLLING INTEREST |
Noncontrolling Interest Disclosure [Text Block] | 8. MANDATORILY REDEEMABLE NON-CONTROLLING INTEREST ​ Mandatorily redeemable non-controlling interest (“MRNCI”) recorded on the Company’s consolidated balance sheet represents the non-controlling interest in the Company’s strategic investment in Team Sledd, LLC (“Team Sledd”). The Company owned approximately 56% of Team Sledd as of both December 2022 and September 2022. The Company has elected to present the MRNCI liability at fair value under ASC 825 – Financial Instruments (“ASC 825”) as it believes this best represents the potential future liability and cash flows. As such, the MRNCI balance at December 2022 represents the fair value of the remaining future membership interest redemptions and other amounts due noncontrolling interest holders through April 2026. The Company calculates the estimated fair value of the MRNCI based on a discounted cash flow valuation technique using the best information available at the reporting date, and records changes in the fair value of the MRNCI as a component of other expense (income) in the Condensed Consolidated Statements of Operations. The Company estimates the probability and timing of future redemptions and earnings of Team Sledd based on management’s knowledge and assumptions of certain events as of each reporting date, including the timing of any future redemptions and an appropriate discount rate. At December 2022, the difference between the contractual amount due under the MRNCI and the fair value was approximately $0.5 million. The MRNCI is classified as Level 3 because of the Company’s reliance on unobservable assumptions. The following table presents changes in the fair value of the MRNCI since September 2022: ​
​ | ​ | ​ | ​
Fair value of MRNCI as of September 2022 |  | $ | 11,158,555
Distributions to non-controlling interest | ​ | ​ | —
Change in fair value | ​ | ​ | (54,916)
Fair value of MRNCI as of December 2022 | ​ | $ | 11,103,639
Less current portion at fair value | ​ | ​ | (1,755,611)
​ | ​ | $ | 9,348,028
​

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- Definition The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -URI http://asc.fasb.org/topic&trid=2197479 + Details
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