15. SUBSEQUENT EVENTS	6 Months Ended
Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS On April 6, 2023, the Company purchased 45,000 XP mining machines for a purchase price of $144,900, subject to a price reduction after the use of coupons. The mining machines are scheduled for deliveries in August and September 2023. The purchase was made pursuant to the terms of a Future Sales and Purchase Agreement entered into by and between the Company and Bitmain Technologies Delaware Limited on April 6, 2023. The Company plans to use the mining machines to expand its bitcoin mining activities through its wholly owned subsidiaries. The Company anticipates funding the purchase price through a combination of cash from operations and proceeds from debt or equity offerings. On April 7, 2023, CleanSpark HQ, LLC (“HQLLC”), a single member limited liability company and subsidiary wholly owned by the Company, purchased certain real property located at 10424 South Eastern Ave., Suite 200, Henderson, Nevada (the "Eastern Property") for $4,100. The property consists of approximately 15,000 square feet of office space. The Company intends to utilize this office space as its new corporate headquarters. On May 10, 2023, HQLLC executed a refinancing transaction whereby it borrowed $2,000 against the equity of the Eastern Property. The loan agreement has a 2 year term, 10% interest rate and monthly interest only payments until maturity. From April 1, 2023, through the date of filing, the Company issued 15,598,191 shares under its ATM Agreement resulting in net proceeds of $57,482. The proceeds were utilized to fund capital expenditures associated with the expansion of mining facilities and the purchase of miners. On May 1, 2023, the Company entered into a Purchase and Sale agreement with the Development Authority of Washington County to purchase certain leased land and additional parcels in Sandersville, GA for a purchase price of $1,300. The leased land was subject to an operating lease and such rights were acquired by the Company under the Mawson Transaction and includes 16.35 acres. The Purchase and Lease agreement is subject to several conditions prior to closing and the current lease has been amended to include an additional 10 acres until the transaction is closed and ownership transfers to the company, at which time the lease will terminate. The Company expects to close the purchase on or before July 1, 2023. Effective May 2, 2023, the Company's mining pool operator began charging fees for its services, at a rate of 0.19% of bitcoin earned each day. Once the Company reaches 10 EH/s of computing power on average for a quarter, the fee will decrease to 0.15% of total bitcoin earned each day. The Company will record such fees as a net reduction of bitcoin mining revenues in the Consolidated Statements of Operations and Comprehensive Income (Loss).

15. SUBSEQUENT EVENTS

6 Months Ended

Mar. 31, 2023

15.

SUBSEQUENT EVENTS

On April 6, 2023, the Company purchased 45,000 XP mining machines for a purchase price of $144,900, subject to a price reduction after the use of coupons. The mining machines are scheduled for deliveries in August and September 2023. The purchase was made pursuant to the terms of a Future Sales and Purchase Agreement entered into by and between the Company and Bitmain Technologies Delaware Limited on April 6, 2023. The Company plans to use the mining machines to expand its bitcoin mining activities through its wholly owned subsidiaries. The Company anticipates funding the purchase price through a combination of cash from operations and proceeds from debt or equity offerings.

On April 7, 2023, CleanSpark HQ, LLC (“HQLLC”), a single member limited liability company and subsidiary wholly owned by the Company, purchased certain real property located at 10424 South Eastern Ave., Suite 200, Henderson, Nevada (the "Eastern Property") for $4,100. The property consists of approximately 15,000 square feet of office space. The Company intends to utilize this office space as its new corporate headquarters. On May 10, 2023, HQLLC executed a refinancing transaction whereby it borrowed $2,000 against the equity of the Eastern Property. The loan agreement has a 2 year term, 10% interest rate and monthly interest only payments until maturity.

From April 1, 2023, through the date of filing, the Company issued 15,598,191 shares under its ATM Agreement resulting in net proceeds of $57,482. The proceeds were utilized to fund capital expenditures associated with the expansion of mining facilities and the purchase of miners.

On May 1, 2023, the Company entered into a Purchase and Sale agreement with the Development Authority of Washington County to purchase certain leased land and additional parcels in Sandersville, GA for a purchase price of $1,300. The leased land was subject to an operating lease and such rights were acquired by the Company under the Mawson Transaction and includes 16.35 acres. The Purchase and Lease agreement is subject to several conditions prior to closing and the current lease has been amended to include an additional 10 acres until the transaction is closed

and ownership transfers to the company, at which time the lease will terminate. The Company expects to close the purchase on or before July 1, 2023.

Effective May 2, 2023, the Company's mining pool operator began charging fees for its services, at a rate of 0.19% of bitcoin earned each day. Once the Company reaches 10 EH/s of computing power on average for a quarter, the fee will decrease to 0.15% of total bitcoin earned each day. The Company will record such fees as a net reduction of bitcoin mining revenues in the Consolidated Statements of Operations and Comprehensive Income (Loss).