XML 53 R42.htm IDEA: XBRL DOCUMENT v3.21.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)
3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
May 28, 2021
USD ($)
Sep. 30, 2021
USD ($)
shares
Jun. 30, 2021
USD ($)
Mar. 31, 2021
USD ($)
Sep. 30, 2020
USD ($)
shares
Mar. 31, 2020
USD ($)
Jun. 30, 2021
USD ($)
Sep. 30, 2021
USD ($)
shares
Sep. 30, 2020
USD ($)
shares
Dec. 31, 2020
USD ($)
Jan. 17, 2020
lease
Dec. 31, 2019
USD ($)
Summary of Significant Accounting Policies [Line Items]                        
Acquisition of non-controlling interest $ 5,000,000   $ 5,000,000                  
Cash equivalents at carrying value   $ 0           $ 0   $ 0    
Allowance for credit loss, current   349,311     $ 1,373,921     349,311 $ 1,373,921 909,182   $ 623,970
Other than temporary impairment               0   0    
Impairment of long-lived assets held-for-use               0   0    
Operating lease right-of-use assets   2,551,286 2,743,177 $ 2,317,313     $ 2,743,177 2,551,286   931,630    
Operating lease liabilities   $ 2,697,704 2,765,010 2,324,257     2,765,010 $ 2,697,704   931,630    
Antidilutive securities excluded from computation of earnings per share (in shares) | shares   6,687     0     0 0      
Property and equipment, net   $ 141,740,117 142,454,686 143,814,208     142,454,686 $ 141,740,117   136,869,085    
Total assets   514,503,271 501,337,099 494,894,924     501,337,099 514,503,271   484,227,605    
Obligations under finance leases, non-current   8,448,619 8,491,408 8,538,421     8,491,408 8,448,619   766,885    
Obligations under operating leases, non-current   2,010,664 2,185,669 1,695,546     2,185,669 2,010,664   623,482    
Total liabilities   $ 241,171,355 236,326,527 228,311,267     236,326,527 $ 241,171,355   219,426,172    
Operating lease expense     $ 340,551 $ 410,561     $ 751,112          
Operating lease, weighted average remaining lease term   48 months 50 months 48 months 32 months   50 months 48 months 32 months      
Operating lease, weighted average discount rate   3.11% 3.15% 2.80% 4.05%   3.15% 3.11% 4.05%      
Finance lease costs   $ 97,671 $ 288,599 $ 234,849 $ 161,334   $ 523,448 $ 296,982 $ 491,827      
Finance lease, property and equipment, at cost   10,421,383 10,611,480 10,611,480     10,611,480 10,421,383   2,793,731    
Finance lease, accumulated depreciation   $ 2,030,594 $ 2,118,289 $ 1,966,019     $ 2,118,289 $ 2,030,594   $ 1,831,318    
Finance lease, weighted average remaining lease term   294 months 295 months 295 months     295 months 294 months   43 months    
Finance lease, weighted average discount rate   6.17% 6.18% 6.18%     6.18% 6.17%   7.56%    
Goodwill impairment loss   $ 0     0 $ 338,200,000   $ 0 338,191,407      
Previously Reported                        
Summary of Significant Accounting Policies [Line Items]                        
Operating lease right-of-use assets     $ 16,326,011 $ 15,993,197     $ 16,326,011          
Operating lease liabilities     16,540,991 16,096,714     16,540,991          
Property and equipment, net     134,755,748 136,043,983     134,755,748          
Total assets     507,220,995 500,800,583     507,220,995          
Obligations under finance leases, non-current     630,774 703,648     630,774          
Obligations under operating leases, non-current     15,930,735 15,459,667     15,930,735          
Total liabilities     242,241,874 234,248,951     242,241,874          
Revision of Prior Period, Error Correction, Adjustment                        
Summary of Significant Accounting Policies [Line Items]                        
Operating lease right-of-use assets     (13,582,834) (13,675,884)     (13,582,834)          
Property and equipment, net     7,698,938 7,770,225     7,698,938          
Total assets     (5,883,896) (5,905,659)     (5,883,896)          
Obligations under finance leases, non-current     7,860,634 7,834,773     7,860,634          
Obligations under operating leases, non-current     (13,745,066) (13,764,121)     (13,745,066)          
Total liabilities     (5,915,347) $ (5,937,684)     $ (5,915,347)          
Non-controlling Interests                        
Summary of Significant Accounting Policies [Line Items]                        
Acquisition of non-controlling interest 1,144,113   1,144,113                  
Additional Paid-in Capital                        
Summary of Significant Accounting Policies [Line Items]                        
Acquisition of non-controlling interest $ 3,855,887   $ 3,855,887                  
Kirnland                        
Summary of Significant Accounting Policies [Line Items]                        
Ownership percentage by parent 33.33% 100.00%           100.00%        
B & R Realty, LLC ("BRR")                        
Summary of Significant Accounting Policies [Line Items]                        
Number of leases terminated through acquisitions | lease                     9  
Selling, General and Administrative Expenses                        
Summary of Significant Accounting Policies [Line Items]                        
Cost of goods and services sold   $ 2,703,921     $ 1,640,914     $ 7,103,131 5,167,163      
Other Income (Expenses) | Revision of Prior Period, Error Correction, Adjustment                        
Summary of Significant Accounting Policies [Line Items]                        
Goodwill impairment loss                 (338,191,407)      
Operating Expense | Revision of Prior Period, Error Correction, Adjustment                        
Summary of Significant Accounting Policies [Line Items]                        
Goodwill impairment loss                 $ 338,191,407      
Two Suppliers | Advance Payments Outstanding | Cost of Goods and Service Benchmark                        
Summary of Significant Accounting Policies [Line Items]                        
Operating concentration risk (percentage)               33.00%   40.00%    
One Supplier | Advance Payments to Related Parties | Cost of Goods and Service Benchmark                        
Summary of Significant Accounting Policies [Line Items]                        
Operating concentration risk (percentage)                   96.00%