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3. Balance Sheet Information (Tables) | 9 Months Ended
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Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Balance sheet information - Receivables |
|  | June 30, |  |  | September 30, |
|  | 2016 |  |  | 2015 |
Receivables, current, net: |  |  |  |  |  |  |  |
Accounts receivable, current |  | $ | 9,433,871 |  |  | $ | 9,007,127 |
Less: Allowance for doubtful accounts |  |  | (793,208 | ) |  |  | (763,135 | )
|  | $ | 8,640,663 |  |  | $ | 8,243,992 |
Receivables, long term, net: |  |  |  |  |  |  |  |
Accounts receivable, long term |  | $ | 344,572 |  |  | $ | 344,572 |
Less: Allowance for doubtful accounts |  |  | (344,572 | ) |  |  | (344,572 | )
|  | $ | – |  |  | $ | – |
Total receivables, net: |  |  |  |  |  |  |  |
Gross receivables |  | $ | 9,778,443 |  |  | $ | 9,351,699 |
Less: Allowance for doubtful accounts |  |  | (1,137,780 | ) |  |  | (1,107,707 | )
|  | $ | 8,640,663 |  |  | $ | 8,243,992 |
Components of allowance for doubtful accounts |
|  | June 30, |  |  | September 30, |
|  | 2016 |  |  | 2015 |
Components of allowance for doubtful accounts are as follows: |  |  |  |  |  |  |  |
Allowance for dilution and fees on amounts due from billing aggregators |  | $ | 1,063,617 |  |  | $ | 1,063,617 |
Allowance for customer refunds |  |  | 1,225 |  |  |  | 1,715 |
Allowance for other trade receivables |  |  | 72,938 |  |  |  | 42,375 |
|  | $ | 1,137,780 |  |  | $ | 1,107,707 |
Schedule of inventory |
|  | June 30, |  |  | September 30, |
|  | 2016 |  |  | 2015 |
Inventory |  |  |  |  |  |  |  |
Raw materials |  | $ | 6,543,795 |  |  | $ | 6,715,298 |
Work in progress |  |  | 900,054 |  |  |  | 836,837 |
Finished goods |  |  | 4,425,684 |  |  |  | 6,185,741 |
|  |  | 11,869,533 |  |  |  | 13,737,876 |
Less: Obsolescence reserve |  |  | (1,105,810 | ) |  |  | (402,278 | )
|  | $ | 10,763,723 |  |  | $ | 13,335,598 |
Schedule of property and equipment |
|  | June 30, |  |  | September 30, |
|  | 2016 |  |  | 2015 |
Property and equipment, net: |  |  |  |  |  |  |  |
Land and improvements |  | $ | – |  |  | $ | 687,999 |
Building and improvements |  |  | 5,699,489 |  |  |  | 4,202,000 |
Transportation equipment |  |  | 77,419 |  |  |  | 77,419 |
Machinery and equipment |  |  | 9,483,125 |  |  |  | 7,676,561 |
Furnishings and fixtures |  |  | 192,757 |  |  |  | 211,701 |
Office, computer equipment and other |  |  | 216,793 |  |  |  | 244,674 |
|  |  | 15,669,583 |  |  |  | 13,100,354 |
Less: Accumulated depreciation |  |  | (2,018,437 | ) |  |  | (618,453 | )
|  | $ | 13,651,146 |  |  | $ | 12,481,901 |
Schedule of intangible assets |
|  | June 30, |  |  | September 30, |
|  | 2016 |  |  | 2015 |
Intangible assets, net: |  |  |  |  |  |  |  |
Domain name and marketing related intangibles |  | $ | 18,957 |  |  | $ | 18,957 |
Website and technology related intangibles |  |  | 25,300 |  |  |  | 25,300 |
Purchased software |  |  | 1,500,000 |  |  |  | 1,500,000 |
|  |  | 1,544,257 |  |  |  | 1,544,257 |
Less: Accumulated amortization |  |  | (201,119 | ) |  |  | (27,327 | )
|  | $ | 1,343,138 |  |  | $ | 1,516,930 |
Schedule of accrued liabilities |
|  | June 30, |  |  | September 30, |
|  | 2016 |  |  | 2015 |
Accrued liabilities: |  |  |  |  |  |  |  |
Accrued payroll and bonuses |  | $ | 681,110 |  |  | $ | 731,782 |
Accrued software costs |  |  | 1,500,000 |  |  |  | 1,500,000 |
Accrued expenses - other |  |  | 1,814,192 |  |  |  | 1,429,167 |
|  | $ | 3,995,302 |  |  | $ | 3,660,949 |

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