5. INVESTMENTS (Tables)

3 Months Ended

Dec. 31, 2022

Schedule of Investments [Abstract]

Summary of Reconciliation of carrying value of all investments

The following table sets forth a reconciliation of carrying value of all investments as of December 31, 2022:

($ in thousands)	ILAL Debt Securities		ILAL Derivative Asset
Balance as of September 30, 2022	$	610	$	2,956
Unrealized loss on derivative asset		—		(1,271	)
Unrealized gain on fair value recognized in Other comprehensive income		29		—
Balance as of December 31, 2022	$	639	$	1,685