3. ACQUISITIONS (Tables)

12 Months Ended

Sep. 30, 2021

Business Combination and Asset Acquisition [Abstract]

3. ACQUISITIONS - SWS Consideration

Consideration:	Fair Value
Cash	$	1,350,000
Contingent consideration		155,000
310,018 shares of common stock as contingent equity consideration	$	533,002
167,685 shares of common stock		4,649,905
Total Consideration	$	6,687,907

3. ACQUISITIONS - SWS Purchase Price Allocation

Purchase Price Allocation	Preliminary Allocation at Acquisition Date			Adjustments to Fair Value			Final Allocation at Acquisition Date
Customer List	$	5,122,733		$	(4,932,733	)	$	190,000
Goodwill		1,642,409			5,178,126			6,820,535
Other Assets and Liabilities assumed, net		(77,235	)		(245,393	)		(322,628)
Total	$	6,687,907		$	—		$	6,687,907

3. ACQUISITIONS - ATL Consideration

Consideration	Preliminary Allocation at Acquisition Date		Adjustments to Fair Value	Final Allocation at Acquisition Date
642,309 shares of common stock	$	8,407,826	—	$	8,407,826
975,976 shares of common stock – held in escrow		12,775,525	—		12,775,525
Total Consideration	$	21,183,351	—	$	21,183,351

3. ACQUISITIONS - ATL Purchase Price Allocation

Purchase Price Allocation	Preliminary Allocation at Acquisition Date			Adjustments to Fair Value			Final Allocation at Acquisition Date
Strategic Contract	$	7,457,970		$	2,342,000		$	9,799,970
Goodwill		14,205,245			(1,264,167	)		12,941,078
Other Assets and Liabilities assumed, net		(479,864	)		(1,077,833	)		(1,557,697)
Total	$	21,183,351		$	—		$	21,183,351

3. ACQUISITIONS - P2K Consideration

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

3. ACQUISITIONS - P2K Purchase Price Allocation

Purchase Price Allocation ($):
Customer list	710,000
Design and other assets	123,000
Goodwill	977,388
Other assets and liabilities assumed, net	(121,453)
Total	1,688,935

3. 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

3. 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

3. ACQUISITIONS - Unaudited Pro Forma Information Assuming Acquisitions

	September 30, 2021		September 30, 2020
Net sales	$	35,581,937	$	25,627,704
Net income (loss)		12,848,264		(47,333,110)
Net profit / (loss) per common share – basic and diluted	$	0.43	$	(4.04)
Weighted average common shares outstanding – basic and diluted	$	29,939,290	$	11,701,937