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FAIR VALUE DISCLOSURES (Tables) | 9 Months Ended
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Jun. 30, 2024
FAIR VALUE DISCLOSURES |
Schedule of mandatorily redeemable non-controlling interest | ​
​ | ​ | ​ | ​
Fair value of MRNCI as of September 2023 |  | $ | 9,490,831
Redemption of non-controlling interests | ​ | ​ | (1,812,558)
Distributions to non-controlling interest | ​ | ​ | (256,599)
Change in fair value | ​ | ​ | 727,457
Fair value of MRNCI as of June 2024 | ​ | $ | 8,149,131
Less current portion at fair value | ​ | ​ | (1,651,608)
​ | ​ | $ | 6,497,523
Schedule of changes in the fair value of the contingent consideration | ​
​ | ​ | ​ | ​
Fair value of contingent consideration at acquisition |  | $ | 1,578,444
Change in fair value | ​ | ​ | 45,362
Fair value of contingent consideration as of June 2024 | ​ | $ | 1,623,806
Less current portion at fair value | ​ | ​ | (803,702)
​ | ​ | $ | 820,104

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- Definition Tabular disclosure of mandatorily redeemable non-controlling interest. + References No definition available. + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3 + Details
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