EQUITY METHOD INVESTMENT (Details) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
Apr. 30, 2020	Sep. 30, 2020	Sep. 30, 2020
EQUITY METHOD INVESTMENT
Contribution structured as equity			$ 6,500,000
Contribution structured as a secured loan			3,500,000
Carrying value of investment		$ 6,744,095	6,744,095
Net income (loss) attributable to AMCON, net of tax (1)			183,579
Carrying value of secured loan		$ 3,500,000	3,500,000
Team Sledd
EQUITY METHOD INVESTMENT
Contribution in cash	$ 10,000,000		$ 10,000,000
Contribution structured as equity	6,500,000
Contribution structured as a secured loan	$ 3,500,000
Ownership (as a percent)		44.00%	44.00%
Carrying value of investment		$ 6,700,000	$ 6,700,000
Net income (loss) attributable to AMCON, net of tax (1)		183,579	200,000
Carrying value of secured loan		$ 3,500,000	$ 3,500,000

The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

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Amount of income (loss) for proportionate share of equity method investee's income (loss).

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Amount, after allowance for credit loss, of financing receivable, classified as noncurrent.

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The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.

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The cash outflow associated with the purchase of all investments (debt, security, other) during the period.

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The cash outflow to acquire an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics.

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