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4. Balance Sheet Detail Information | 6 Months Ended
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Mar. 31, 2017
Disclosure Text Block Supplement [Abstract] |
Balance Sheet Detail Information |
|  | March 31, |  |  | September 30, |
|  | 2017 |  |  | 2016 |
|  | (Restated) |  |  |  |  |
Trade receivables, current, net: |  |  |  |  |  |  |  |
Accounts receivable, current |  | $ | 9,552,980 |  |  | $ | 8,419,626 |
Less: Reserve for doubtful accounts |  |  | (855,296 | ) |  |  | (816,862 | )
|  | $ | 8,697,684 |  |  | $ | 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 |  | $ | 9,897,552 |  |  | $ | 8,764,198 |
Less: Reserve for doubtful accounts |  |  | (1,199,868 | ) |  |  | (1,161,434 | )
|  | $ | 8,697,684 |  |  | $ | 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 |  |  | 1,073 |  |  |  | 1,230 |
Reserve for other trade receivables |  |  | 135,178 |  |  |  | 96,587 |
|  | $ | 1,199,868 |  |  | $ | 1,161,434 |
Inventory |  |  |  |  |  |  |  |
Raw materials |  | $ | 7,048,743 |  |  | $ | 6,664,286 |
Work in progress |  |  | 602,353 |  |  |  | 773,238 |
Finished goods, includes merchandise |  |  | 28,655,923 |  |  |  | 4,721,371 |
|  |  | 36,307,019 |  |  |  | 12,158,895 |
Less: Inventory reserves |  |  | (2,653,988 | ) |  |  | (1,105,810 | )
|  | $ | 33,653,031 |  |  | $ | 11,053,085 |
Property and equipment, net: |  |  |  |  |  |  |  |
Land and improvements |  | $ | – |  |  | $ | – |
Building and improvements |  |  | 7,535,395 |  |  |  | 6,780,959 |
Transportation equipment |  |  | 77,419 |  |  |  | 77,419 |
Machinery and equipment |  |  | 16,902,361 |  |  |  | 10,211,565 |
Furnishings and fixtures |  |  | 1,936,723 |  |  |  | 192,701 |
Office, computer equipment and other |  |  | 212,147 |  |  |  | 216,793 |
|  |  | 26,664,045 |  |  |  | 17,479,437 |
Less: Accumulated depreciation |  |  | (5,165,679 | ) |  |  | (3,464,936 | )
|  | $ | 21,498,366 |  |  | $ | 14,014,501 |
Intangible assets, net: |  |  |  |  |  |  |  |
Domain name and marketing related intangibles |  | $ | 18,957 |  |  | $ | 18,957 |
Website and software related intangibles |  |  | 1,497,737 |  |  |  | – |
Customer Relationships intangible |  |  | 439,039 |  |  |  | 439,039 |
Purchased software |  |  | 1,500,000 |  |  |  | 1,500,000 |
|  |  | 3,455,733 |  |  |  | 1,957,996 |
Less: Accumulated amortization |  |  | (590,708 | ) |  |  | (268,206 | )
|  | $ | 2,865,025 |  |  | $ | 1,689,790 |
Accrued liabilities: |  |  |  |  |  |  |  |
Accrued payroll and bonuses |  | $ | 867,575 |  |  | $ | 685,410 |
Accrued software costs |  |  | – |  |  |  | 584,500 |
Accrued fee due Kingston Diversified Holdings LLC |  |  | – |  |  |  | 2,800,000 |
Accrued expenses - other |  |  | 4,302,084 |  |  |  | 2,326,862 |
|  | $ | 5,169,659 |  |  | $ | 6,396,772 |

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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