3. Balance Sheet Detail Information (Tables)

6 Months Ended

Mar. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of trade and other receivables

	March 31,			September 30,
	2017			2016
Trade and other receivables, current, net:
Accounts receivable, current	$	10,355,851		$	9,151,663
Less: Reserve for doubtful accounts		(855,296	)		(816,862	)
	$	9,500,555		$	8,334,801
Trade and other receivables , long term, net:
Accounts receivable, long term	$	344,572		$	344,572
Less: Reserve for doubtful accounts		(344,572	)		(344,572	)
	$	–		$	–
Total trade and other receivables, net:
Gross trade and other receivables	$	10,700,423		$	9,496,235
Less: Reserve for doubtful accounts		(1,199,868	)		(1,161,434	)

Components of allowance for doubtful accounts

	March 31,		September 30,
	2017		2016
Components of reserve for doubtful accounts are as follows:
Reserve for dilution and fees on amounts due from billing aggregators	$	1,063,617	$	1,063,617
Reserve for customer refunds		1,073		1,230
Reserve for other trade receivables		135,176		96,587
	$	1,199,866	$	1,161,434

Schedule of inventory

	March 31,			September 30,
	2017			2016
Inventory
Raw materials	$	7,048,743		$	6,664,286
Work in progress		602,353			773,238
Finished goods, includes merchandise		28,655,923			4,721,371
		36,307,019			12,158,895
Less: Inventory reserves		(2,653,988	)		(1,105,810	)
	$	33,653,031		$	11,053,085

Schedule of property and equipment

	March 31,			September 30,
	2017			2016
Property and equipment, net:
Land and improvements	$	–		$	–
Building and improvements		7,535,395			6,780,959
Transportation equipment		77,419			77,419
Machinery and equipment		16,902,361			10,211,565
Furnishings and fixtures		1,936,723			192,701
Office, computer equipment and other		212,147			216,793
		26,664,045			17,479,437
Less: Accumulated depreciation		(5,165,679	)		(3,464,936	)
	$	21,498,366		$	14,014,501

Schedule of intangible assets

	March 31,			September 30,
	2017			2016
Intangible assets, net:
Domain name and marketing related intangibles	$	18,957		$	18,957
Website and software related intangibles		1,497,737			–
Customer Relationships intangible		439,039			439,039
Purchased software		1,500,000			1,500,000
		3,455,733			1,957,996
Less: Accumulated amortization		(590,708	)		(268,206	)
	$	2,865,025		$	1,689,790

Schedule of accrued liabilities

	March 31,		September 30,
	2017		2016
Accrued liabilities:
Accrued payroll and bonuses	$	867,575	$	685,410
Accrued software costs		–		584,500
Accrued fee due Kingston Diversified Holdings LLC		–		2,800,000
Accrued expenses - other		4,302,084		2,326,862
	$	5,169,659	$	6,396,772