4. ACQUISITIONS (Tables)

12 Months Ended

Sep. 30, 2022

Business Combination and Asset Acquisition [Abstract]

Schedule of WAHA and SPRE Consideration

The Company determined the fair value of the consideration given to the Sellers in connection with the transaction and the allocation of the purchase price in accordance with ASC 820 were as follows:

Consideration:	Fair Value
Cash	$	19,771,610
Financing provided by Seller		1,961,747
Mortgage assumed		2,158,253
Total Consideration	$	23,891,610

Schedule of WAHA and SPRE Purchase Price Allocation

Purchase Price Allocation	Preliminary Allocation at Acquisition Date
Land	$	100,000
Building/Improvements		14,700,000
Miners		9,091,610
Total	$	23,891,610

Schedule of SWS Consideration

The Company determined the fair value of the consideration given to the sellers of SWS in connection with the transaction in accordance with ASC 820 was as follows:

Consideration:	Fair Value
Cash	$	1,350,000
Contingent consideration		155,000
310,018 shares of common stock as contingent equity consideration		533,002
167,685 shares of common stock		4,649,905
Total Consideration	$	6,687,907

Schedule of SWS Purchase Price Allocation

	Preliminary Allocation at Acquisition Date			Adjustments to Fair Value			Final Allocation at Acquisition Date
Customer List	$	5,122,733		$	(4,932,733	)	$	190,000
Goodwill		1,642,409			5,178,126			6,820,535
Other Assets and Liabilities assumed, net		(77,235	)		(245,393	)		(322,628	)
Total	$	6,687,907		$	—		$	6,687,907

Schedule of ATL Consideration

The Company determined the fair value of the consideration given to the sellers of ATL in connection with the transaction in accordance with ASC 820 was as follows:

Consideration	Preliminary Allocation at Acquisition Date		Adjustments to Fair Value		Final Allocation at Acquisition Date
642,309 shares of common stock	$	8,407,826		—	$	8,407,826
975,976 shares of common stock – held in escrow		12,775,525		—		12,775,525
Total Consideration	$	21,183,351		—	$	21,183,351

Schedule of ATL Purchase Price Allocation

Purchase Price Allocation	Preliminary Allocation at Acquisition Date			Adjustments to Fair Value			Final Allocation at Acquisition Date
Strategic Contract	$	7,457,970		$	2,342,000		$	9,799,970
Goodwill		14,205,245			(1,264,167	)		12,941,078
Other Assets and Liabilities assumed, net		(479,864	)		(1,077,833	)		(1,557,697	)
Total	$	21,183,351		$	—		$	21,183,351

Schedule Unaudited Pro Forma Information Assuming Acquisitions

The following is the unaudited pro forma information for continuing operations assuming the acquisition of WAHA & SPRE occurred on October 1, 2020:

	For the Year Ended
	September 30, 2022			September 30, 2021
Net sales from continuing operations	$	161,090,831		$	55,571,697
Loss from continuing operations	$	(34,488,387	)	$	(5,457,907	)
Loss from continuing operations per common share - basic	$	(0.81	)	$	(0.19	)
Weighted average common shares outstanding – basic		42,614,197			29,441,364
Loss from continuing operations per common share - diluted	$	(0.81	)	$	(0.19	)
Weighted average common shares outstanding – diluted		42,614,197			29,441,364