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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2022
INCOME TAXES |
Summary of components of loss (income) before income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
​ | ​ |  |  | ​ |  |
(Loss) income before income taxes: |  | ​ | ​ |  | ​ | ​
U.S. | ​ | $ | (338,565) | ​ | $ | 6,119
Non-U.S. | ​ | ​ | (13,884) | ​ | ​ | —
Total (loss) income before income taxes | ​ | $ | (352,449) |  | $ | 6,119
Schedule of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of September 30,
​ | ​ | 2022 |  | 2021
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​
Inventory |  | $ | 1,461 |  | $ | 117
Allowance for credit losses | ​ | ​ | 1,288 | ​ | ​ | —
Accrued compensation and vacation | ​ | ​ | 2,574 | ​ | ​ | 224
Accrued expenses and other | ​ | ​ | 608 | ​ | ​ | —
Domestic net operating loss carryforwards | ​ | ​ | 8,837 | ​ | ​ | 5,277
Foreign net operating loss carryforwards | ​ | ​ | 8,276 | ​ | ​ | —
Foreign tax credit carryforwards | ​ | ​ | 769 | ​ | ​ | —
Unrealized foreign exchange | ​ | ​ | 1,191 | ​ | ​ | —
Goodwill | ​ | ​ | — | ​ | ​ | 138
Stock compensation expense | ​ | ​ | 2,999 | ​ | ​ | 501
Business Interest Limitation | ​ | ​ | 3,137 | ​ | ​ | 226
Leases | ​ | ​ | 130 | ​ | ​ | 94
Total deferred tax assets | ​ | ​ | 31,270 | ​ | ​ | 6,577
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Prepaid expenses | ​ | ​ | (483) | ​ | ​ | (126)
Accrued expenses and other | ​ | ​ | — | ​ | ​ | (926)
Accreted interest on convertible debt | ​ | ​ | (8,586) | ​ | ​ | —
Basis difference for property and equipment | ​ | ​ | (12,300) | ​ | ​ | (2,077)
Basis difference for intangible assets | ​ | ​ | (76,307) | ​ | ​ | (2,841)
Goodwill | ​ | ​ | (267) | ​ | ​ | —
Total deferred tax liabilities | ​ | ​ | (97,943) | ​ | ​ | (5,970)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total net deferred tax assets (liabilities) | ​ | ​ | (66,673) | ​ | ​ | 607
​ | ​ | ​ | ​ | ​ | ​ | ​
Valuation allowance for net deferred tax assets | ​ | ​ | (10,354) | ​ | ​ | (951)
​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax asset (liabilities) |  | $ | (77,027) |  | $ | (344)
Schedule of components of the provision (benefit) for income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
Current: | ​ |  |  | ​ |  |
Federal |  | $ | 61 |  | $ | —
State and local | ​ | ​ | 496 | ​ | ​ | 7
Foreign | ​ | ​ | 1,674 | ​ | ​ | ​
Deferred: | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | ​ | (12,494) | ​ | ​ | (3,902)
State and local | ​ | ​ | (4,911) | ​ | ​ | (881)
Foreign | ​ | ​ | (13) | ​ | ​ | ​
Income tax (benefit) |  | $ | (15,187) |  | $ | (4,776)
Schedule of effective income tax rate reconciliation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal Years Ended
​ |  | 2022 | ​ | 2021
Federal statutory income tax rate |  | 21.0 | % | ​ | 21.0 | %
Increases (decreases): | ​ | ​ |  | ​ |  | ​
State and local income taxes, net of Federal tax benefit, if applicable |  | 2.6 | % | ​ | 0.1 | %
Change in Tax Rates |  | 0.6 | % | ​ | ​ | %
Loss on Fair Value Remeasument of Embedded Derivative |  | (2.9) | % | ​ | ​ | %
Nondeductible Compensation | ​ | (1.0) | % | ​ | ​ | %
Other nondeductible expenses |  | (0.2) | % | ​ | (24.3) | %
Goodwill | ​ | (16.4) | % | ​ | 3.3 | %
Disregarded entities | ​ | 0.6 | % | ​ | ​ | %
Foreign rate differential | ​ | (0.4) | % | ​ | ​ | %
Valuation allowance changes from activity | ​ | 0.1 | % | ​ | 3.3 | %
Valuation allowance changes from acquisitions | ​ | 0.3 | % | ​ | (81.4) | %
Effective income tax rate |  | 4.3 | % | ​ | (78.0) | %

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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