5. INVESTMENTS (Tables)

9 Months Ended

Jun. 30, 2023

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 June 30, 2023:

($ in thousands)	ILAL Debt Securities		ILAL Derivative Asset
Balance as of September 30, 2022	$	610	$	2,956
Unrealized loss on derivative asset		—		(1,110	)
Unrealized gain on fair value recognized in other comprehensive income		86		—
Balance as of June 30, 2023	$	696	$	1,846