2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cash and Cash Equivalents

	September 30, 2021		September 30, 2020
Cash and cash equivalents, excluding restricted cash	$	14,571,198	$	3,126,202
Restricted cash – construction escrow account		3,469,129		—
Cash and cash equivalents per consolidated Balance Sheet	$	18,040,327	$	3,126,202

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Accounts Receivable

		September 30, 2021			September 30, 2020
Accounts Receivable, gross	$		2,891,784		$	902,146
Other receivables			421,681			—
Retainage receivable			—			615
Provision for doubtful allowances			(693,508	)		(42,970)
Total Accounts Receivable, net	$		2,619,957		$	859,791

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Inventories Current

	September 30, 2021		September 30, 2020
Batteries and solar panels	$	1,819,398	$	—
Supplies and other		853,346		247,500
Total inventory	$	2,672,744	$	247,500

2. SUMMARY OF SIGNIFICANT ACCOUNTING ACCOUNTING POLICIES - Useful Life of Property and Equipment

	Useful life (years)
Building	30
Machinery and equipment	1 - 10
Mining equipment	3 – 15
Leasehold improvements	Shorter of estimated lease term or 5 years
Furniture and fixtures	1 - 5

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Segment Wise Goodwill Activity

The following table reflects segment wise goodwill activity for the years ended September 30, 2021 and 2020, respectively:

	Digital		Energy			Others			Total
Goodwill- October 1, 2019	$	—	$	4,919,858		$	—		$	4,919,858
New Acquisitions		—		6,395			977,388			983,783
Impairment		—		—			—			—
Goodwill- September 30, 2020		—		4,926,253			977,388			5,903,641
New Acquisitions		12,048,419		6,820,526			—			18,868,945
Impairment		—		(4,746,000	)		(977,388	)		(5,723,388)
Goodwill- September 30, 2021	$	12,048,419	$	7,000,779		$	—		$	19,049,198

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Life

	Useful life (years)
Patents		13-20
Websites		3
Customer list and non-compete agreement		2-4
Design assets		2
Trademarks		14
Engineering trade secrets		1-7
Software		4-7
Strategic contract		5
Infrastructure asset		15
Capitalized software		7

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Activities of Digital Currencies

	Amount ($)
Balance as on September 30, 2019	—
Additions to digital currencies	—
Sale of digital currencies	—
Balance as on September 30, 2020		—
Additions of digital currencies		38,846,633
Sale of digital currencies		(11,443,132)
Realized gain on sale of digital currencies		3,104,378
Digital currencies issued for services		(296,593)
Impairment loss		(6,608,076)
Balance as on September 30, 2021		23,603,210

Financial Instruments Disclosure [Text Block]

	Amount ($)	Level 1	Level 2	Level 3
Derivative asset	4,905,656	—	—	4,905,656
Investment in equity security	10,772	10,772	—	—
Investment in debt security	494,608	—	—	494,608
Contingent cash consideration	820,802	—	—	820,802
Total	6,231,838	10,772	—	6,221,066

September 30, 2020:

	Amount ($)	Level 1	Level 2	Level 3
Derivative asset	2,115,269	—	—	2,115,269
Investment in equity security	210,000	210,000	—	—
Investment in debt security	500,000	—	—	500,000
Contingent cash consideration	750,000	—	—	750,000
Total	3,575,269	210,000	—	3,365,269