The Company determined to make available for sale the asset groups related to the energy segment due to its strategic shift to strictly focus on its bitcoin mining operations. As a result, the Energy segments' results of operations have been reclassified as discontinued operations on a retrospective basis for all periods presented. Accordingly, the assets and liabilities of this segment are separately reported as “assets and liabilities held for sale” as of June 30, 2022 in the consolidated balance sheets. The results of operations of this segment, for all periods, are separately reported as

“discontinued operations” in the consolidated statements of operations and comprehensive loss. Provided below are the key areas of the financials that constitute the discontinued operations:


	June 30, 2022 (Unaudited)		September 30, 2021
ASSETS
Current assets
Accounts receivable, net	$	3,412,432	$	2,312,890
Inventory		1,300,609		2,592,933
Prepaid expense and other current assets		4,116,687		2,991,244
Total current assets held for sale	$	8,829,728	$	7,897,067

Property and equipment, net		11,284		197,004
Intangible assets, net		828,340		2,785,736
Goodwill		—		7,000,779
Total assets held for sale	$	9,669,352	$	17,880,586

LIABILITIES
Current liabilities
Accounts payable and accrued liabilities	$	877,304	$	992,746
Contract liabilities		134,507		296,964
Finance lease liability		—		10,388
Total current liabilities held for sale		1,011,811		1,300,098
Long-term liabilities
Finance lease liability, net of current portion		—		35,629
Total liabilities held for sale	$	1,011,811	$	1,335,727


	For the three months ended						For the nine months ended
	June 30, 2022			June 30, 2021			June 30, 2022			June 30, 2021
Revenues, net
Energy hardware, software and services revenue	$	601,001		$	2,863,997		$	9,157,184		$	4,985,062
Total revenues, net		601,001			2,863,997			9,157,184			4,985,062

Costs and expenses
Cost of revenues (exclusive of depreciation and amortization shown below)		658,890			2,701,536			7,317,012			4,566,077
Professional fees		1,257			107,747			63,819			381,497
Payroll expenses		1,172,738			870,834			4,005,599			2,988,328
General and administrative expenses		520,574			235,999			996,595			685,089
Impairment expense - fixed assets		31,833			—			31,833			—
Impairment expense - intangibles		1,402,016			—			1,402,016			—
Impairment expense - other		2,144,284			—			2,144,284			—
Impairment expense - goodwill		7,000,779			—			7,000,779			—
Depreciation and amortization		771,695			1,549,308			2,282,440			3,329,075
Total costs and expenses		13,704,066			5,465,424			25,244,377			11,950,066

Loss from operations		(13,103,065	)		(2,601,427	)		(16,087,193	)		(6,965,004	)

Other income (expense)
Other income		—			27			—			782
Interest expense		(1,082	)		(732	)		(2,800	)		(3,039	)
Total other income (expense)		(1,082	)		(705	)		(2,800	)		(2,257	)

Loss before income tax (expense) or benefit		(13,104,147	)		(2,602,132	)		(16,089,993	)		(6,967,261	)
Income tax (expense) or benefit		—			—			—			—
Net loss	$	(13,104,147	)	$	(2,602,132	)	$	(16,089,993	)	$	(6,967,261	)


	Nine Months Ended
	June 30, 2022			June 30, 2021
Cash Flows from Operating Activities
Net loss	$	(16,089,993	)	$	(6,967,261	)
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment of goodwill		7,000,779			—
Impairment of fixed assets		31,833			—
Impairment of intangibles		1,402,016			—
Impairment related to working capital		2,144,284			—
Non-cash lease expense		—			40,711
Depreciation and amortization		2,282,440			3,329,075
Changes in operating assets and liabilities
Decrease in operating lease right of use liabilities		—			513,375
Decrease (increase) in contract assets, net		(162,456	)		(5,500	)
Increase (decrease) in accounts payable and accrued liabilities		(115,442	)		3,845,536
(Increase) in prepaid expenses and other current assets		(1,848,801	)		(2,200,226	)
(Increase) in accounts receivables		(1,898,084	)		(937,789	)
Decrease (Increase) in Inventory		669,938			(3,636,107	)
Change in intercompany receivables and payables		6,583,486			6,018,186
Net cash used in operating activities	$	-		$	-