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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2021
INCOME TAXES |
Schedule of deferred tax assets and liabilities | Significant components of our deferred tax assets and liabilities are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of September 30,
​ | ​ | 2021 |  | 2020
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​
Inventory |  | $ | 117 |  | $ | 85
Accrued compensation and vacation | ​ | ​ | 224 | ​ | ​ | 137
Accrued expenses and other | ​ | ​ | — | ​ | ​ | 172
Domestic net operating loss carryforwards | ​ | ​ | 5,277 | ​ | ​ | 3,580
Basis difference for intangible assets | ​ | ​ | — | ​ | ​ | 457
Goodwill | ​ | ​ | 138 | ​ | ​ | —
Stock compensation expense | ​ | ​ | 501 | ​ | ​ | 96
Business Interest Limitation | ​ | ​ | 226 | ​ | ​ | —
Leases | ​ | ​ | 94 | ​ | ​ | 108
PPP loan expenses | ​ | ​ | — | ​ | ​ | 1,276
Total deferred tax assets | ​ | ​ | 6,577 | ​ | ​ | 5,911
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Prepaid expenses | ​ | ​ | (126) | ​ | ​ | (143)
Accrued expenses and other | ​ | ​ | (926) | ​ | ​ | —
Basis difference for fixed assets | ​ | ​ | (2,077) | ​ | ​ | (211)
Basis difference for intangible assets | ​ | ​ | (2,841) | ​ | ​ | —
Goodwill | ​ | ​ | — | ​ | ​ | (141)
Total deferred tax liabilities | ​ | ​ | (5,970) | ​ | ​ | (495)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total net deferred tax assets | ​ | ​ | 607 | ​ | ​ | 5,416
​ | ​ | ​ | ​ | ​ | ​ | ​
Valuation allowance for net deferred tax assets | ​ | ​ | (951) | ​ | ​ | (5,557)
​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liability |  | $ | (344) |  | $ | (141)
​
Schedule of components of the provision (benefit) for income taxes | Significant components of the provision (benefit) for income taxes are as follows as of the years ended September 30, 2021 and 2020: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020
Current: | ​ |  |  | ​ |  |
Federal |  | $ | — |  | $ | (31)
State and local | ​ | ​ | 7 | ​ | ​ | 6
Deferred: | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | ​ | (3,902) | ​ | ​ | 143
State and local | ​ | ​ | (881) | ​ | ​ | 29
Income tax (income) expense |  | $ | (4,776) |  | $ | 147
​
Schedule of effective income tax rate reconciliation | The effective income tax rate on continuing operations varied from the statutory federal income tax rate as follows: ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |
Federal statutory income tax rate |  | 21.0 | % | 21.0 | %
Increases (decreases): | ​ | ​ |  | ​ | ​
State and local income taxes, net of Federal tax benefit, if applicable |  | 0.1 | % | (0.1) | %
Other nondeductible expenses |  | (24.3) | % | 1.3 | %
Goodwill |  | 3.3 | % | (3.1) | ​
Valuation allowance changes from activity |  | 3.3 | % | (22.3) | %
Valuation allowance changes from acquisitions | ​ | (81.4) | ​ | — | ​
Effective income tax rate |  | (78.0) | % | (3.2) | %

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