8. LEASES (Tables)

3 Months Ended

Dec. 31, 2022

Leases [Abstract]

Lease costs

The Company's lease costs recognized during the three months ended December 31, 2022 and 2021 in the unaudited Consolidated Statements of Operations and Comprehensive Income (loss) consist of the following:

	For the three months ended
($ in thousands)	December 31, 2022		December 31, 2021
Operating lease cost (1)	$	113	$	11
Finance lease cost:
Depreciation expense of financed assets	$	80	$	95
Interest on lease obligations	$	6	$	11

(1) Included in general and administrative expenses

Other Lease Information

Other lease information is as follows:

	For the three months ended
($ in thousands)	December 31, 2022		December 31, 2021
Cash paid for amounts included in    measurement of lease obligations:
Operating cash outflows from operating leases	$	34	$	33
Operating cash outflows from finance leases	$	6	$	11
Financing cash outflows from finance leases	$	93	$	92

Weighted-average Remaining Lease Terms

	December 31, 2022			September 30, 2022
Weighted-average remaining lease term -    operating leases	23.33 years			1.5 years
Weighted-average remaining lease term -    finance leases	1.57 years			1.53 years
Weighted-average discount rate - operating leases		5.91	%		4.50	%
Weighted-average discount rate - finance leases		5.50	%		5.50	%

Contractual Maturity of Lease Liability

The following is a schedule of the Company's lease liabilities by contractual maturity as of December 31, 2022:

($ in thousands) Fiscal Year	Operating Leases			Finance Leases
Remainder of Fiscal 2023	$	405		$	185
2024		452			146
2025		456			22
2026		464			1
2027		376			—
Thereafter		7,295			—
Gross lease liabilities		9,448			354
Less: imputed interest		(3,731	)		(7	)
Present value of lease liabilities	$	5,717		$	347
Less: Current portion of lease liabilities		(260	)		(218	)
Total lease liabilities, net of current portion	$	5,457		$	129