3. ACQUISITIONS (Tables)

6 Months Ended

Mar. 31, 2021

Business Combinations [Abstract]

ACQUISITIONS - SWS Consideration

Consideration:	Fair Value
Cash	$	1,350,000
Contingent consideration		2,500,000
477,703   shares of common stock		13,246,704
Total Consideration	$	17,096,704

ACQUISITIONS - SWS Purchase Price Allocation

Purchase Price Allocation:
Customer List	$	5,122,733
Goodwill	$	12,051,206
Other assets and liabilities assumed, net	$	(77,235)
Total	$	17,096,704

ACQUISITIONS - ATL Consideration

Consideration:	Fair Value
1,618,285 shares of common stock	$	21,183,351
Total Consideration	$	21,183,351

ACQUISITIONS - ATL Purchase Price Allocation

Purchase Price Allocation:
Strategic contract	$	7,457,970
Goodwill	$	14,079,712
Other assets and liabilities assumed, net	$	(354,331)
Total	$	21,183,351

ACQUISITIONS - P2K Consideration

Consideration:	Fair Value
Cash	$	1,155,000
95,699 shares of common stock	$	445,000
26,950 common stock options	$	88,935
Total Consideration	$	1,688,935

ACQUISITIONS - P2K Purchase Price Allocation

Purchase Price Allocation:
Customer list	$	730,000
Design and other assets	$	123,000
Goodwill	$	957,388
Other assets and liabilities assumed, net	$	(121,453)
Total	$	1,688,935

ACQUISITIONS - GRIDFABRIC Consideration

Consideration:	Fair Value
Cash	$	400,000
26,427 shares of common stock	$	250,000
Contingent consideration - common stock issuable upon achievement of milestone(s)	$	750,000
Total Consideration	$	1,400,000

ACQUISITIONS - GRIDFABRIC Purchase Price Allocation

Purchase Price Allocation:
Software	$	1,120,000
Customer list	$	60,000
Non-compete	$	190,000
Goodwill	$	26,395
Net Assets	$	3,605
Total	$	1,400,000