10. LEASES (Tables)

9 Months Ended

Jun. 30, 2024

Leases [Abstract]

Lease Costs

The Company's lease costs recognized during the nine months ended June 30, 2024 and 2023 in the unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss consist of the following:

	For the three months ended				For the nine months ended
($ in thousands)	June 30, 2024		June 30, 2023		June 30, 2024		June 30, 2023
Operating lease cost (1)	$	47	$	62	$	140	$	221
Finance lease cost:
Depreciation expense of financed assets	$	27	$	37	$	109	$	156
Interest on lease obligations	$	1	$	20	$	3	$	30

(1) Included in general and administrative expenses

Other Lease Information

Other lease information is as follows:

	For the nine months ended
($ in thousands)	June 30, 2024		June 30, 2023
Cash paid for amounts included in    measurement of lease obligations:
Operating cash outflows from operating leases	$	161	$	240
Operating cash outflows from finance leases	$	3	$	30
Financing cash outflows from finance leases	$	117	$	249

Weighted-average Remaining Lease Terms

	June 30, 2024			September 30, 2023
Weighted-average remaining lease term -    operating leases	7.1 years			4.0 years
Weighted-average remaining lease term -    finance leases	0.4 years			2.1 years
Weighted-average discount rate - operating leases		6.80	%		5.40	%
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 June 30, 2024:

($ in thousands) Fiscal Year	Operating Leases			Finance Leases
Remainder of 2024	$	103		$	14
2025		296			9
2026		299			—
2027		204			—
2028		142			—
Thereafter		781			—
Gross lease liabilities		1,825			23
Less: imputed interest		(906	)		—
Present value of lease liabilities	$	919		$	23
Less: Current portion of lease liabilities		(198	)		(23	)
Total lease liabilities, net of current portion	$	721		$	—