5. ACQUISITIONS (Tables)

12 Months Ended

Sep. 30, 2024

Business Acquisition [Line Items]

Schedule of Mawson Infrastructure Group Consideration

The Company accounted for this transaction as an acquisition of a business. The fair value of the consideration given to Mawson and the other sellers in connection with the transaction and the allocation of the purchase price in accordance with ASC 820 were as follows:

($ in thousands)	Fair Value
Cash	$	22,518
Financing provided by seller		6,500
1,590,175 shares of CLSK common stock		4,803
Total purchase price	$	33,821
Contingent Consideration
Earn-out Shares of CLSK common stock		3,325
Megawatt earnout (up to $2,000 max)		2,000
Total contingent consideration	$	5,325
Total purchase sale agreement consideration-Combined	$	39,146

Tennessee Acquisition [Member]

Business Acquisition [Line Items]

Schedule of Purchase Price Allocation

The expected total purchased assets and liabilities upon completion of all MIPAs and RE PSA is presented below as “Expected Total Allocation Including Subsequent Periods” and the allocation of the assets associated with MIPA 1 and MIPA 3 is included in “Allocation as of September 30, 2024” in the table below:

($ in thousands)	Allocation as of September 30, 2024			Expected Incremental Acquisitions In Subsequent Periods			Expected Total Allocation Including Subsequent Periods
Land	$	—		$	5,820		$	5,820
Land improvements		—			610			610
Building		—			758			758
Infrastructure		14,897			5,957			20,854
Right of use assets		47			14			61
Operating lease liability		(344	)		(28	)		(372	)
Total	$	14,600		$	13,131		$	27,731

Mississippi Acquisition [Member]

Business Acquisition [Line Items]

Schedule of Purchase Price Allocation

The allocation of the purchase price of the assets acquired are summarized below:

($ in thousands)	Allocation at Acquisition Date
Land	$	734
Construction in progress		2,286
Total	$	3,020

LN Energy LLC Acquisition [Member]

Business Acquisition [Line Items]

Schedule of Purchase Price Allocation

The allocation of the purchase price of the assets acquired and liabilities assumed are summarized below:

($ in thousands)	Allocation at Acquisition Date
Building/Improvements	$	1,809
Infrastructure		21,818
Right of use assets		2,550
Operating lease liability		(244	)
Total	$	25,933

Mississippi Locations Acquisition [Member]

Business Acquisition [Line Items]

Schedule of Purchase Price Allocation

The allocation of the purchase price of the assets acquired is summarized below:

($ in thousands)	Allocation at Acquisition Date
Land	$	1,304
Building/Improvements		7,525
Infrastructure		10,942
Total	$	19,771

Dalton 3 Acquisition [Member]

Business Acquisition [Line Items]

Schedule of Purchase Price Allocation

The allocation of the purchase price of the assets acquired is summarized below:

Purchase Price Allocation: ($ in thousands)	Allocation at Acquisition Date
Land	$	327
Building/Improvements		702
Infrastructure		2,540
Total	$	3,569

Dalton 1 & 2 Acquisition [Member]

Business Acquisition [Line Items]

Schedule of Purchase Price Allocation

The allocation of the purchase price of the assets acquired and liabilities assumed are summarized below:

($ in thousands)	Allocation at Acquisition Date
Building	$	1,328
Infrastructure		8,061
Land lease - right of use asset		266
Operating lease liability		(266	)
Total	$	9,389

Mawson Infrastructure Group [Member]

Business Acquisition [Line Items]

Schedule of Purchase Price Allocation

($ in thousands)	Allocation at Acquisition Date
Right of use lease asset	$	5,010
Lease liability assumed		(5,100	)
Building		13,654
Infrastructure asset		4,465
Miners		12,914
Machinery and equipment		160
Goodwill		8,043
Total	$	39,146