ACQUISITION (Tables)

12 Months Ended

Sep. 30, 2022

ACQUISITION

Schedule of acquisition-date fair value

Acquisition-date fair value of non-controlling interest	$	10,419,139
Acquisition-date fair value of previously held interest		12,897,443
Fair value of Team Sledd at the Control Date	$	23,316,582

Amounts of identifiable assets and liabilities at fair value:
Cash	$	7,958
Accounts receivable		29,524,181
Inventories		42,896,135
Prepaid and other current assets		2,533,205
Property and equipment		21,002,604
Operating lease right-of use assets		1,501,996
Other intangible assets		1,664,000
Other assets		1,685,945
Liabilities assumed		(78,340,442)
Total identifiable net assets	$	22,475,582
Goodwill		841,000
	$	23,316,582

Schedule of intangible assets acquired

	Acquisition-Date		Useful Life
Other Intangible Asset	Fair Value		(Years)
Customer list	$	1,442,000		15
Non-competition agreement		222,000		3
	$	1,664,000