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4. Balance Sheet Detail Information

9 Months Ended

Jun. 30, 2017

Disclosure Text Block Supplement [Abstract]

Balance Sheet Detail Information

		June 30,				September 30,
		2017				2016
		(Restated)
Trade receivables, current, net:
Accounts receivable, current		$	11,441,815			$	8,419,626
Less: Reserve for doubtful accounts			(776,997	)			(816,862	)
		$	10,664,818			$	7,602,764
Trade receivables , long term, net:
Accounts receivable, long term		$	344,572			$	344,572
Less: Reserve for doubtful accounts			(344,572	)			(344,572	)
		$	–			$	–
Total trade receivables, net:
Gross trade and other receivables		$	11,786,387			$	8,764,198
Less: Reserve for doubtful accounts			(1,121,569	)			(1,161,434	)
		$	10,664,818			$	7,602,764
Components of reserve for doubtful accounts are as follows:

Reserve for dilution and fees on amounts due from billing aggregators		$	1,063,617			$	1,063,617
Reserve for customer refunds			1,042				1,230
Reserve for other trade receivables			56,910				96,587
		$	1,121,569			$	1,161,434
Inventory
Raw materials		$	7,708,749			$	6,664,286
Work in progress			796,707				773,238
Finished goods, includes merchandise			26,967,407				4,721,371
			35,472,863				12,158,895
Less: Inventory reserves			(1,726,761	)			(1,105,810	)
		$	33,746,102			$	11,053,085
Property and equipment, net:
Building and improvements		$	7,515,236			$	6,780,959
Transportation equipment			77,419				77,419
Machinery and equipment			17,317,941				10,211,565
Furnishings and fixtures			1,951,439				192,701
Office, computer equipment and other			214,807				216,793
			27,076,842				17,479,437
Less: Accumulated depreciation			(5,995,002	)			(3,464,936	)
		$	21,081,840			$	14,014,501
Intangible assets, net:
Domain name and marketing related intangibles		$	18,957			$	18,957
Website and software related intangibles			1,525,308				–
Customer Relationships intangible			439,039				439,039
Purchased software			1,500,000				1,500,000
			3,483,304				1,957,996
Less: Accumulated amortization			(703,953	)			(268,206	)
		$	2,779,351			$	1,689,790
Accrued liabilities:
Accrued payroll and bonuses		$	1,078,686			$	922,299
Accrued software costs			–				584,500
Accrued fee due Kingston Diversified Holdings LLC			–				2,800,000
Accrued sales and property taxes			597,555				270,183
Deferred rent			440,684				4,092
Accrued gift card liability			289,520				–
Accrued interest payable			467,506				–
Accrued uncashed checks			815,338				–
Customer deposits			303,568				169,965
Accrued expenses - other			1,101,115				1,645,733
		$	5,093,972			$	6,396,772