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Mezzanine equity (Tables)

12 Months Ended

Sep. 30, 2024

Mezzanine Equity

Schedule of Mezzanine Equity

The Group’s mezzanine equity activities for the years ended September 30, 2022, 2023 and 2024 were summarized as follows:

 Schedule of Mezzanine Equity

		Redeemable principal interests				Redeemable non-controlling interests
Balance as of September 30, 2021		$	108,302			$	33,754
Issuance of mezzanine equity			3,815				-
Attribution of net loss			(88	)			(10	)
Accretion of mezzanine equity			10,675				2,519
Reclassification of mezzanine equity to permanent equity			-				(20,325	)
Foreign exchange impact			(11,336	)			(1,776	)
Balance as of September 30, 2022		$	111,368			$	14,162
Attribution of net loss			(150	)			(12	)
Accretion of mezzanine equity			10,782				805
Reclassification of mezzanine equity to payable to redeemable non-controlling interests			-				(15,077	)
Foreign exchange impact			(3,140	)			122
Balance as of September 30, 2023		$	118,860			$	-
Attribution of net loss			(153	)			-
Accretion of mezzanine equity			10,300				-
Extinguishment on redeemable principal interests			(131,308	)			-
Foreign exchange impact			2,301				-
Balance as of September 30, 2024			-				-

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- References

No definition available.

+ Details

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- Definition

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(27))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480244/480-10-S99-1

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