8. LEASES (Tables)

6 Months Ended

Mar. 31, 2023

Leases [Abstract]

Lease costs

The Company's lease costs recognized during the six months ended March 31, 2023 and 2022 in the unaudited Consolidated Statements of Operations and Comprehensive Income (Loss) consist of the following:

	For the three months ended				For the six months ended
($ in thousands)	March 31, 2023		March 31, 2022		March 31, 2023		March 31, 2022
Operating lease cost (1)	$	79	$	28	$	159	$	56
Finance lease cost:
Depreciation expense of financed assets	$	39	$	95	$	119	$	190
Interest on lease obligations	$	4	$	10	$	10	$	21

(1) Included in general and administrative expenses

Other Lease Information

Other lease information is as follows:

	For the six months ended
($ in thousands)	March 31, 2023		March 31, 2022
Cash paid for amounts included in    measurement of lease obligations:
Operating cash outflows from operating leases	$	206	$	66
Operating cash outflows from finance leases	$	6	$	21
Financing cash outflows from finance leases	$	93	$	206

Weighted-average Remaining Lease Terms

	March 31, 2023			September 30, 2022
Weighted-average remaining lease term -    operating leases	22.5 years			3.2 years
Weighted-average remaining lease term -    finance leases	1.39 years			1.53 years
Weighted-average discount rate - operating leases		6.90	%		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 March 31, 2023:

($ in thousands) Fiscal Year	Operating Leases			Finance Leases
Remainder of Fiscal 2023	$	221		$	120
2024		452			154
2025		456			22
2026		464			1
2027		376			—
Thereafter		7,294			—
Gross lease liabilities		9,263			297
Less: imputed interest		(3,622	)		(10	)
Present value of lease liabilities	$	5,641		$	287
Less: Current portion of lease liabilities		(119	)		(216	)
Total lease liabilities, net of current portion	$	5,522		$	71