4. Balance Sheet Detail Information (Tables)

3 Months Ended

Dec. 31, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of trade and other receivables

	December 31,			September 30,
	2016			2016
	(Restated)
Trade receivables, current, net:
Accounts receivable, current	$	8,403,667		$	8,419,626
Less: Reserve for doubtful accounts		(816,928	)		(816,862	)
	$	7,586,739		$	7,602,764
Trade receivables , long term, net:
Accounts receivable, long term	$	344,572		$	344,572
Less: Reserve for doubtful accounts		(344,572	)		(344,572	)
	$	–		$	–
Total trade receivables, net:
Gross trade and other receivables	$	8,748,239		$	8,764,198
Less: Reserve for doubtful accounts		(1,161,500	)		(1,161,434	)
	$	7,586,739		$	7,602,764

Components of allowance for doubtful accounts

	December 31,		September 30,
	2016		2016
	(Restated)
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		1,230		1,230
Reserve for other trade receivables		96,653		96,587
	$	1,161,500	$	1,161,434

Schedule of inventory

	December 31,			September 30,
	2016			2016
	(Restated)
Inventory
Raw materials	$	6,314,767		$	6,664,286
Work in progress		932,267			773,238
Finished goods, includes merchandise		27,783,437			4,721,371
		35,030,471			12,158,895
Less: Inventory reserves		(2,582,345	)		(1,105,810	)
	$	32,448,126		$	11,053,085

Schedule of property and equipment

	December 31,			September 30,
	2016			2016
	(Restated)
Property and equipment, net:
Land and improvements	$	–		$	0
Building and improvements		6,780,959			6,780,959
Transportation equipment		77,419			77,419
Machinery and equipment		14,788,368			10,211,565
Furnishings and fixtures		1,817,153			192,701
Office, computer equipment and other		965,903			216,793
		24,429,802			17,479,437
Less: Accumulated depreciation		(4,335,452	)		(3,464,936	)
	$	20,094,350		$	14,014,501

Schedule of intangible assets

	December 31,			September 30,
	2016			2016
	(Restated)
Intangible assets, net:
Domain name and marketing related intangibles	$	18,957		$	18,957
Website and software related intangibles		1,401,078			–
Customer Relationships intangible		439,039			439,039
Purchased software		1,500,000			1,500,000
		3,359,074			1,957,996
Less:  Accumulated amortization		(329,703	)		(268,206	)
	$	3,029,371		$	1,689,790

Schedule of accrued liabilities

	December 31,		September 30,
	2016		2016
	(Restated)
Accrued liabilities:
Accrued payroll and bonuses	$	756,539	$	685,410
Accrued software costs		–		584,500
Accrued fee due Kingston Diversified Holdings LLC		–		2,800,000
Accrued expenses - other		6,033,279		2,326,862
	$	6,789,818	$	6,396,772