8. INTANGIBLE ASSETS (Tables)

3 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets

Intangible assets consist of the following as of December 31, 2023 and September 30, 2023:

	December 31, 2023							September 30, 2023
($ in thousands)	Intangible assets		Accumulated amortization			Net intangible assets		Intangible assets		Accumulated amortization			Net intangible assets
Software	$	440	$	(113	)	$	327	$	440	$	(90	)	$	350
Websites		15		(10	)		5		15		(8	)		7
Strategic Contract		9,800		(6,043	)		3,757		9,800		(5,554	)		4,246
Total	$	10,255	$	(6,166	)	$	4,089	$	10,255	$	(5,652	)	$	4,603

Schedule of amortization expense of intangible assets

The Company expects to record amortization expense of intangible assets over the next 5 years and thereafter as follows:

Fiscal Year
($ in thousands)	December 31, 2023
2024		1,539
2025		2,050
2026		415
2027		78
2028		7
Total	$	4,089