Track (TRCK) 10-Q 10 Feb 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Dec. 31, 2020	Feb. 01, 2021
Cover [Abstract]
Entity Registrant Name	TRACK GROUP, INC.
Document Type	10-Q
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Entity Central Index Key	0001045942
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		11,414,150
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	DE
Entity File Number	0-23153
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Current assets:
Cash	$ 5,862,442	$ 6,762,099
Accounts receivable, net of allowance for doubtful accounts of $2,624,536 and $2,654,173, respectively	6,420,253	5,546,213
Prepaid expense, deposits and right of use assets	817,774	866,389
Inventory, net of reserves of $6,392 and $6,483, respectively	118,510	124,606
Total current assets	13,218,979	13,299,307
Property and equipment, net of accumulated depreciation of $2,746,715 and $2,531,631, respectively	359,317	378,764
Monitoring equipment, net of accumulated depreciation of $5,589,903 and $6,639,883, respectively	2,755,331	2,065,947
Intangible assets, net of accumulated amortization of $17,019,421 and $16,390,721, respectively	21,412,818	21,171,045
Goodwill	8,527,257	8,220,380
Deferred tax asset	425,666	432,721
Other assets	2,577,659	2,166,743
Total assets	49,277,027	47,734,907
Current liabilities:
Accounts payable	1,830,099	2,199,215
Accrued liabilities	15,372,602	14,958,628
Current portion of long-term debt	671,266	30,914,625
Total current liabilities	17,873,967	48,072,468
Long-term debt, net	30,572,648	418,575
Long-term liabilities	109,706	164,487
Total liabilities	48,556,321	48,655,530
Commitments and contingencies (Note 22)
Stockholders' equity (deficit):
Common stock, $0.0001 par value: 30,000,000 shares authorized; 11,414,150 shares outstanding, respectively	1,141	1,141
Series A Convertible Preferred stock, $0.0001 par value: 1,200,000 shares authorized; 0 shares outstanding	0	0
Paid in capital	302,270,242	302,270,242
Accumulated deficit	(300,947,439)	(302,270,933)
Accumulated other comprehensive loss	(603,238)	(921,073)
Total equity (deficit)	720,706	(920,623)
Total liabilities and stockholders' equity (deficit)	$ 49,277,027	$ 47,734,907

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Statement of Financial Position [Abstract]
Allowance for doubtful accounts, accounts receivable	$ 2,624,536	$ 2,654,173
Reserve for inventory	6,392	6,483
Property and equipment accumulated depreciation	2,746,715	2,531,631
Monitoring equipment accumulated amortization	5,589,903	6,639,883
Intangible assets accumulated amortization	$ 17,019,421	$ 16,390,721
Common Stock - par value	$ .0001	$ 0.0001
Common Stock - shares authorized	30,000,000	30,000,000
Common Stock - shares outstanding	11,414,150	11,414,150
Series A Convertible Preferred Stock - par value	$ .0001	$ 0.0001
Series A Convertible Preferred Stock - shares authorized	1,200,000	1,200,000
Series A Convertible Preferred Stock - shares outstanding	0	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue:
Monitoring services	$ 9,271,729	$ 8,268,423
Product sales and other	130,176	152,408
Total revenue	9,401,905	8,420,831
Cost of revenues:
Monitoring, products & other related services	3,700,426	3,266,909
Depreciation and amortization included in cost of revenue	488,675	487,442
Total cost of revenues	4,189,101	3,754,351
Gross profit	5,212,804	4,666,480
Operating expenses:
General & administrative	2,400,735	3,011,854
Selling & marketing	550,457	541,549
Research & development	307,294	296,155
Depreciation & amortization	531,763	515,939
Total operating expense	3,790,249	4,365,497
Operating income	1,422,555	300,983
Other income (expense):
Interest expense, net	(640,022)	(602,533)
Currency exchange rate gain	818,626	143,308
Other income/expense net	26	0
Total other income (expense)	178,630	(459,225)
Income (loss) before income taxes	1,601,185	(158,242)
Income tax expense	277,691	74,383
Net income (loss) attributable to common shareholders	1,323,494	(232,625)
Foreign currency translation adjustments	317,835	(64,098)
Comprehensive income (loss)	$ 1,641,329	$ (296,723)
Net income (loss) per common share, basic and diluted	$ 0.12	$ (0.02)
Weighted average common shares outstanding, basic and diluted	11,414,150	11,411,704

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Comprehensive Loss	Total
Beginning balance, shares at Sep. 30, 2019	11,401,650
Beginning balance, Amount at Sep. 30, 2019	$ 1,140	$ 302,250,556	$ (302,152,292)	$ (1,001,602)	$ (902,198)
Share-based compensation		19,687			19,687
Issuance of Common Stock to employees for services, shares	12,500
Issuance of Common Stock to employees for services, amount	$ 1	(1)			0
Foreign currency translation adjustments				(64,098)	(64,098)
Net Loss			(232,625)		(232,625)
Ending balance, shares at Dec. 31, 2019	11,414,150
Ending balance, amount at Dec. 31, 2019	$ 1,141	302,270,242	(302,384,917)	(1,065,700)	(1,179,234)
Beginning balance, shares at Sep. 30, 2020	11,414,150
Beginning balance, Amount at Sep. 30, 2020	$ 1,141	302,270,242	(302,270,933)	(921,073)	(920,623)
Foreign currency translation adjustments				317,835	317,835
Net Loss			1,323,494		1,323,494
Ending balance, shares at Dec. 31, 2020	11,414,150
Ending balance, amount at Dec. 31, 2020	$ 1,141	$ 302,270,242	$ (300,947,439)	$ (603,238)	$ 720,706

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net income (loss)	$ 1,323,494	$ (232,625)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,020,438	1,003,381
Bad debt expense	(16,986)	(109,161)
Stock based compensation	0	19,687
Loss on monitoring equipment included in cost of revenue	110,123	134,047
Foreign currency exchange gain	818,626	143,308
Change in assets and liabilities:
Accounts receivable, net	(759,838)	1,155,606
Inventory	4,200	0
Prepaid expenses, deposits	(121,864)	(179,203)
Accounts payable	(379,272)	(9,101)
Accrued liabilities	224,333	793,323
Net cash provided by operating activities	582,002	2,650,968
Cash flow from investing activities:
Purchase of property and equipment	(81,183)	(54,581)
Capitalized software	(397,402)	(341,622)
Purchase of monitoring equipment and parts	(1,054,807)	(606,225)
Net cash used in investing activities	(1,533,392)	(1,002,428)
Cash flow from financing activities:
Principal payments on long-term debt	0	(9,552)
Payment of deferred financing costs	89,286	0
Net cash used in financing activities	(89,286)	(9,552)
Effect of exchange rate changes on cash	141,019	(42,149)
Net increase in cash	(899,657)	1,596,839
Cash, beginning of period	6,762,099	6,896,711
Cash, end of period	5,862,442	8,493,550
Cash paid for interest	$ 2,629	$ 6,856

Basis of Presentation

Basis of Presentation	3 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The unaudited interim condensed consolidated financial information of Track Group, Inc. and subsidiaries (collectively, the “ Company Track Group SEC GAAP As of December 31, 2020 and 2019, the Company had an accumulated deficit of $300,947,439 and $302,384,917, respectively. The Company incurred net income of $1,323,494 and net loss of $(232,625) for the three months ended December 31, 2020 and 2019, respectively. The Company may continue to incur losses and require additional financial resources. The Company also has debt maturing in July 2024 and a potentially forgivable PPP loan which matures in May 2022. See Note 24. The Company’s transition to profitable operations is dependent upon generating a level of revenue adequate to support its cost structure, which it has achieved on an operating basis, although the Company needs to resolve its debt obligation which matures on July 1, 2024. Management has evaluated the significance of these conditions and has determined that the Company can meet its operating obligations for a reasonable period of time. The Company expects to fund operations using cash on hand and through operational cash flows through the upcoming twelve months.

Principles of Consolidation

Principles of Consolidation	3 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	The consolidated financial statements include the accounts of Track Group, Inc. and its active subsidiaries, Track Group Analytics Limited, Track Group Americas, Inc., Track Group International LTD., and Track Group - Chile SpA. All significant inter-company transactions have been eliminated in consolidation.

Recent Accounting Standards

Recent Accounting Standards	3 Months Ended
	Dec. 31, 2020
Accounting Standards Update and Change in Accounting Principle [Abstract]
Recently Accounting Standards	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“ FASB Recently Adopted Accounting Standards In February 2016, FASB issued Accounting Standards Update (“ ASU Leases (Topic 842)” Recently Issued Accounting Standards In January 2017, the FASB issued ASU 2017-04, “ Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment In June 2016, the FASB issued ASU 2016-13, “ Measurement of Credit Losses on Financial Instruments CECL

Impairment of Long-lived Assets

Impairment of Long-lived Assets	3 Months Ended
	Dec. 31, 2020
Asset Impairment Charges [Abstract]
Impairment of Long-lived Assets	The Company reviews its long-lived assets for impairment when events or changes in circumstances indicate that the book value of an asset may not be recoverable and in the case of goodwill, at least annually. The Company evaluates whether events and circumstances have occurred which indicate possible impairment as of each balance sheet date. If the carrying amount of an asset exceeds its fair value, an impairment charge is recognized for the amount by which the carrying amount exceeds the estimated fair value of the asset. Impairment of long-lived assets is assessed at the lowest levels for which there is an identifiable fair value that is independent of other groups of assets.

Business Combinations

Business Combinations	3 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Business Combinations	The Company accounts for its business acquisitions under the acquisition method of accounting as indicated in ASC 805, “Business Combinations” Acquired Assets and Assumed Liabilities Pursuant to ASC No. 805-10-25, if the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, but during the allowed measurement period not to exceed one year from the acquisition date, the Company retrospectively adjusts the provisional amounts recognized at the acquisition date, by means of adjusting the amount recognized for goodwill. Contingent Consideration In certain acquisitions, the Company has agreed to pay additional amounts to sellers contingent upon achievement by the acquired businesses of certain future goals, which may include revenue milestones, new customer accounts, and earnings targets. The Company records contingent consideration based on its estimated fair value as of the date of the acquisition. The Company evaluates and adjusts the value of contingent consideration, if necessary, at each reporting period based on the progress toward and likely achievement of certain targets on which issuance of the contingent consideration is based. Any differences between the acquisition-date fair value and the changes in fair value of the contingent consideration subsequent to the acquisition date are recognized in current period earnings until the arrangement is settled. If there is uncertainty surrounding the value of contingent consideration, then the Company’s policy is to wait until the end of the measurement period before making an adjustment.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended
	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Income (Loss)	Comprehensive income (loss) includes net income (loss) as currently reported under GAAP and other comprehensive income (loss). Other comprehensive income (loss) considers the effects of additional economic events, such as foreign currency translation adjustments, that are not required to be recorded in determining net income (loss), but rather are reported as a separate component of stockholders’ equity. The Chilean Peso, New Israeli Shekel and the Canadian Dollar are used as functional currencies of the following operating subsidiaries: (i) Track Group Chile SpA; (ii) Track Group International Ltd.; and (iii) Track Group Analytics Limited, respectively. The balance sheets of all subsidiaries have been converted into United States Dollars at the prevailing exchange rate at December 31, 2020.

Net Income (Loss) Per Common Sh

Net Income (Loss) Per Common Share	3 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Net Income (Loss) Per Common Share	Basic net income (loss) per common share (“ Basic EPS Diluted net income (loss) per common share (“ Diluted EPS Common share equivalents consist of shares issuable upon the exercise of common stock options and warrants. As of both December 31, 2020, and 2019, there were 685,259 outstanding common share equivalents that were not included in the computation of Diluted EPS for the three months ended December 31, 2020 and 2019, respectively, as their effect would be anti-dilutive. The common stock equivalents outstanding as of December 31, 2020 and December 31, 2019 consisted of the following: December 31, December 31, 2020 2019 Exercisable common stock options and warrants 685,259 685,259 Total common stock equivalents 685,259 685,259 At December 31, 2020 and 2019, all stock option and warrant exercise prices were above the market price of $0.34 and $0.49, respectively, and thus have not been included in the basic earnings per share calculation.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Dec. 31, 2020
Revenue Recognition [Abstract]
Revenue Recognition	Monitoring and Other Related Services. Product Sales and Other. Multiple Element Arrangements. The standalone selling price for each performance obligation is an amount that depicts the amount of consideration to which the entity expects to be entitled in exchange for transferring the good or service. When there is only one performance obligation associated with a contract, the entire sale value is attributed to that obligation. When a contract contains multiple performance obligations the transaction value is first allocated using the observable price, which is generally a list price net of applicable discount or the price used to sell in similar circumstances. In circumstances when a selling price is not directly observable, the Company will estimate the standalone selling price using information available to us. The following table presents the Company’s revenue by geography, based on management’s assessment of available data: Three months ended December 31, 2020 Three months ended December 31, 2019 Total Revenue % of Total Revenue Total Revenue % of Total Revenue United States $ 6,797,758 72 % $ 5,567,858 66 % Latin America 2,506,412 27 % 2,737,593 33 % Other 97,735 1 % 115,380 1 % Total $ 9,401,905 100 % $ 8,420,831 100 % The above table includes total revenue for the Company, of which monitoring and other related services is the majority (approximately 99%) of the Company’s revenue. Latin America includes Bahamas, Chile, Mexico, Puerto Rico and the U.S. Virgin Islands. Other includes Canada and Saudi Arabia in the three months ended December 31, 2020 and Canada, Saudi Arabia, South Africa and Vietnam in the three months ended December 31, 2019.

Prepaid Expense and Other

Prepaid Expense and Other	3 Months Ended
	Dec. 31, 2020
Other Assets [Abstract]
Prepaid Expense and Other	As of December 31, 2020, and September 30, 2020, the outstanding balance of prepaid expense and deposits was $817,774 and $866,389, respectively. These balances are comprised largely of tax deposits, vendor deposits and other prepaid supplier expense.

Inventory

Inventory	3 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory	Inventory is valued at the lower of the cost or net realizable value. Cost is determined using the standard costing method. Net realizable value is determined based on the item selling price. Inventory is periodically reviewed in order to identify obsolete or damaged items or impaired values. Inventory consists of finished goods that are to be shipped to customers and parts used for minor repairs of ReliAlert™, Shadow, and other tracking devices. Completed and shipped ReliAlert™ and other tracking devices are reflected in Monitoring Equipment. As of December 31, 2020, and September 30, 2020, inventory consisted of the following: December 31, 2020 September 30, 2020 Finished goods inventory $ 124,902 $ 131,089 Reserve for damaged or obsolete inventory (6,392 ) (6,483 ) Total inventory, net of reserves $ 118,510 $ 124,606 The Company uses a third-party fulfillment service provider. As a result of this service, the Company’s employees do not actively assemble new product or repair damaged inventory or monitoring equipment shipped directly from suppliers. Purchases of monitoring equipment are recognized directly. Management believes this process reduces maintenance and fulfillment costs associated with inventory and monitoring equipment. Management reviews inventory regularly to identify damaged or obsolete inventory and reserves for potential losses. The Company recorded charges of $91 and $35,213 during the three months ended December 31, 2020 and December 31, 2019, respectively, for inventory that was obsolete, lost or damaged. Obsolete, lost and damaged inventory items are included in Monitoring, products & other related services in the Condensed Consolidated Statement of Operations.

Property and Equipment

Property and Equipment	3 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and equipment consisted of the following as of December 31, 2020 and September 30, 2020, respectively: December 31, 2020 September 30, 2020 Equipment, software and tooling $ 1,360,582 $ 1,272,635 Automobiles 5,687 5,156 Leasehold improvements 1,386,831 1,290,708 Furniture and fixtures 352,932 341,896 Total property and equipment before accumulated depreciation 3,106,032 2,910,395 Accumulated depreciation (2,746,715 ) (2,531,631 ) Property and equipment, net of accumulated depreciation $ 359,317 $ 378,764 Property and equipment depreciation expense for the three months ended December 31, 2020 and 2019 was $112,209 and $83,432, respectively.

Monitoring Equipment

Monitoring Equipment	3 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Monitoring Equipment	The Company leases monitoring equipment to agencies for offender tracking under contractual service agreements. The monitoring equipment is amortized using the straight-line method over an estimated useful life of between one and five years. Monitoring equipment as of December 31, 2020 and September 30, 2020 was as follows: December 31, 2020 September 30, 2020 Monitoring equipment $ 8,345,234 $ 8,705,830 Less: accumulated depreciation (5,589,903 ) (6,639,883 ) Monitoring equipment, net of accumulated depreciation $ 2,755,331 $ 2,065,947 Depreciation of monitoring equipment for the three months ended December 31, 2020 and 2019 was $337,560 and $360,630, respectively. Depreciation expense for monitoring devices is recognized in cost of revenue. During the three months ended December 31, 2020 and December 31, 2019, the Company recorded charges of $110,123 and $98,834, respectively, for devices that were lost, stolen or damaged. Lost, stolen and damaged items are included in Monitoring, products & other related services in the Condensed Consolidated Statement of Operations.

Intangible Assets

Intangible Assets	3 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	The following table summarizes intangible assets at December 31, 2020 and September 30, 2020, respectively: Intangible assets: December 31, 2020 September 30, 2020 Patent & royalty agreements $ 21,170,565 $ 21,170,565 Developed technology 15,003,573 14,134,562 Customer relationships 1,860,000 1,860,000 Trade name 319,900 318,438 Website 78,201 78,201 Total intangible assets 38,432,239 37,561,766 Accumulated amortization (17,019,421 ) (16,390,721 ) Intangible assets, net of accumulated amortization $ 21,412,818 $ 21,171,045 The intangible assets summarized above were purchased or developed on various dates from January 2010 through December 31, 2020. The assets have useful lives ranging from three to twenty years. Amortization expense for the three months ended December 31, 2020 and 2019 was $570,669 and $559,319, respectively.

Goodwill

Goodwill	3 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	The following table summarizes the activity of goodwill at December 31, 2020 and September 30, 2020, respectively: December 31, September 30, 2020 2020 Balance - beginning of period $ 8,220,380 $ 8,187,911 Effect of foreign currency translation on goodwill 306,877 32,469 Balance - end of period $ 8,527,257 $ 8,220,380 Goodwill is recognized in connection with acquisition transactions in accordance with ASC 805. The Company performs an impairment test for goodwill annually or more frequently if indicators of potential impairment exist. No impairment of goodwill was recognized through December 31, 2020.

Other Assets

Other Assets	3 Months Ended
	Dec. 31, 2020
Other Assets [Abstract]
Other Assets	As of December 31, 2020 and September 30, 2020, respectively, the outstanding balance of other assets was $2,577,659 and $2,166,743, respectively. Other assets at December 31, 2020 are comprised largely of cash collateralized Performance Bonds (as defined in Note 23) for an international customer, as well as right of use assets, lease deposits, insurance costs and other long-term assets. The Company anticipates these Performance Bonds will be reimbursed to the Company upon completion of its contracts with the customer.

Leases

Leases	3 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Leases	Effective October 1, 2019, the Company adopted the new lease accounting guidance in ASU No. 2016-02, Leases (Topic 842) “ ASC Topic 842 The following table shows right of use assets and lease liabilities and the associated financial statement line items as of December 31, 2020 and September 30, 2020. December 31, 2020 September 30, 2020 Operating lease asset Operating lease liability Operating lease asset Operating lease liability Other assets $ 330,899 $ - $ 375,397 $ - Accrued liabilities - 221,194 - 210,910 Long-term liabilities - 109,705 - 164,487 The following table summarizes the supplemental cash flow information for the three months ended December 31, 2020 and December 31 2019: December 31, 2020 December 31, 2019 Cash paid for noncancelable operating leases included in operating cash flows $ 75,890 $ 116,411 Right of use assets obtained in exchange for operating lease liabilities: $ - $ - The future minimum lease payments under noncancelable operating leases with terms greater than one year as of December 31, 2020 are: Operating Leases From January 2021 to September 2021 $ 179,871 From October 2021 to September 2022 169,122 From October 2022 to September 2023 3,612 Undiscounted cash flow 352,605 Less: imputed interest (21,706 ) Total $ 330,899 Reconciliation to lease liabilities: Lease liabilities - current $ 221,194 Lease liabilities - long-term 109,705 Total lease liabilities $ 330,899 The weighted-average remaining lease term and discount rate related to the Company’s lease liabilities as of December 31, 2020 were 1.5 years and 8%, respectively. The Company’s lease discount rates are generally based on the estimates of its incremental borrowing rate as the discount rates implicit in the Company’s leases cannot be readily determined.

Accrued Liabilities

Accrued Liabilities	3 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued Liabilities	Accrued liabilities consisted of the following as of December 31, 2020 and September 30, 2020, respectively: December 31, 2020 September 30, 2020 Accrued payroll, taxes and employee benefits $ 1,229,245 $ 1,607,920 Deferred revenue 99,202 147,921 Accrued taxes - foreign and domestic 525,234 324,221 Accrued other expense 99,095 117,264 Accrued legal and other professional costs 663,547 725,547 Accrued costs of revenue 396,176 309,470 Right of use liability 221,194 210,910 Accrued interest 12,138,909 11,515,375 Total accrued liabilities $ 15,372,602 $ 14,958,628

Related Parties

Related Parties	3 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Parties	ETS Limited is currently the beneficial owner of 4,871,745 shares of the Company's Common Stock (“ Track Group Shares ADS On September 8, 2020, the Company received a letter from ADS informing the Company that ADS had been assigned the right to payment under that certain Loan Facility dated September 14, 2015, by and between Sapinda Asia Limited and the Company (the “ Sapinda Loan Agreement

Debt Obligations

Debt Obligations	3 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Debt Obligations	Debt obligations as of December 31, 2020 and September 30, 2020 consisted of the following: December 31, 2020 September 30, 2020 The unsecured Amended Facility Agreement with Conrent whereby, as of June 30, 2015, the Company had borrowed $30.4 million, net of unamortized issuance costs of $89,286 at December 31, 2020, bearing interest at a rate of 8% per annum, payable in arrears semi-annually, with all principal and accrued and unpaid interest due on July 1, 2024. The Company did not pay interest on this loan during the three months ended December 31, 2020. $ 30,310,714 $ 30,400,000 Note payable with BMO Harris Bank for a Paycheck Protection Program (" PPP SBA 933,200 933,200 Total debt obligations 31,243,914 31,333,200 Less: current portion (671,266 ) (30,914,625 ) Long-term debt, less current portion and unamortized issuance costs $ 30,572,648 $ 418,575 On September 8, 2020, the Company received a letter from ADS informing the Company that ADS had been assigned the right to payment under that certain Loan Facility dated September 14, 2015, by and between Sapinda Asia Limited and the Company (the “ Sapinda Loan Agreement On October 21, 2020, the Company requested, in writing, an additional extension to the maturity date of the Amended Facility Agreement. On November 25, 2020, the Noteholders held a meeting to address the Company’s request and approved a new maturity date of July 1, 2024. On December 21, 2020, Conrent and the Company signed an amendment to the Amended Facility Agreement which extends the maturity date of the Amended Facility Agreement to July 1, 2024 (“ Amended Facility We currently anticipate restructuring the Amended Facility in the second fiscal quarter of 2021, with the expectation that all outstanding accrued interest will be capitalized and the interest rate will be reduced to 4%. As a result, we anticipate that we will begin amortizing deferred financing fees on July 1, 2021. As of December 31, 2020, $30.4 million of principal and $12.1 million of interest was owed to Conrent. On May 19, 2020, the Company received net proceeds of $933,200 from a potentially forgivable loan from the SBA pursuant to the PPP enacted by Congress under the Coronavirus Aid, Relief, and Economic Security Act (15 U.S.C. 636(a)(36)) (the " CARES Act PPP Loan Lender PPP Loan Agreement . See Note 24. The following table summarizes our future maturities of debt obligations, net of the amortization of debt discounts as of December 31, 2020: Twelve months ended December 31, Total 2021 $ 671,266 2022 261,934 2023 - 2024 30,400,000 Thereafter - Total $ 31,333,200

Preferred and Common Stock

Preferred and Common Stock	3 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Preferred and Common Stock	The Company is authorized to issue up to 30,000,000 shares of common stock, $0.0001 par value per share. The Company is authorized to issue up to 20,000,000 shares of preferred stock, $0.0001 par value per share. The Company’s Board of Directors has the authority to amend the Company’s Certificate of Incorporation, without further stockholder approval, to designate and determine, in whole or in part, the preferences, limitations and relative rights of the preferred stock before any issuance of the preferred stock, and to create one or more series of preferred stock. As of December 31, 2020, there were no shares of preferred stock outstanding. No dividends were paid during the three-month period ended December 31, 2020 or 2019, respectively. Series A Convertible Preferred Stock On October 12, 2017, the Company filed a Certificate of Designation of the Relative Rights and Preferences (“ Certificate of Designation Except with respect to transactions upon which holders of the Series A Preferred are entitled to vote separately as a class under the terms of the Certificate of Designation, the Series A Preferred has no voting rights. The Series A Preferred has no separate dividend rights; however, whenever the Board declares a dividend on the Company’s common stock, if ever, each holder of record of a share of Series A Preferred shall be entitled to receive an amount equal to such dividend declared on one share of common stock multiplied by the number of shares of common stock into which such share of Series A Preferred could be converted on the Record Date. Each share of Series A Preferred has a Liquidation Preference of $35.00 per share, and is convertible, at the holder’s option, into ten shares of the Company’s common stock, subject to adjustments as set forth in the Certificate of Designation, at any time beginning five hundred and forty days after the date of issuance. As of December 31, 2020, no shares of Series A Preferred were issued and outstanding.

Stock Options and Warrants

Stock Options and Warrants	3 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Stock Options and Warrants	Stock Incentive Plan At the annual meeting of stockholders on March 21, 2011, our stockholders approved the 2012 Equity Compensation Plan (the “ 2012 Plan As of December 11, 2018, the Board of Directors suspended further awards under the 2012 Plan until further notice. The Company recorded expense of $0 and $19,687 for the three months ended December 31, 2020 and 2019, respectively, related to the vesting of common stock awarded prior to the suspension of the 2012 Plan. There were 27,218 shares of common stock available for issuance under the 2012 Plan as of December 31, 2020. All Options and Warrants The fair value of each stock option and warrant grant is estimated on the date of grant using the Black-Scholes option-pricing model. During the three months ended December 31, 2020 and 2019, the Company granted no options and warrants to purchase shares of common stock under the 2012 Plan. The warrants for Board members vest immediately and expire five years from grant date and warrants or options issued to employees vest annually over either a two to three-year period and expire five years after the final vesting date of the grant. The Company recorded expense of $0 for both the three months ended December 31, 2020 and 2019, respectively, related to the issuance and vesting of outstanding stock options and warrants. All options and warrants have vested and are exercisable at December 31, 2020 and no future issuances are expected. The expected life of stock options (warrants) represents the period of time that the stock options or warrants are expected to be outstanding based on the simplified method allowed under GAAP. The expected volatility is based on the historical price volatility of the Company’s common stock. The risk-free interest rate represents the U.S. Treasury bill rate for the expected life of the related stock options (warrants). The dividend yield represents the Company’s anticipated cash dividends over the expected life of the stock options (warrants). A summary of stock option (warrant) activity for the three months ended December 31, 2020 is presented below: Shares Under Option Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding as of September 30, 2020 685,259 $ 1.56 1.90 years $ - Granted - - - - Expired/Cancelled - - - - Exercised - - - - Outstanding as of December 31, 2020 685,259 $ 1.56 1.65 $ - Exercisable as of December 31, 2020 685,259 $ 1.56 1.65 $ - The intrinsic value of options and warrants outstanding and exercisable is based on the Company’s share price of $0.34 at December 31, 2020.

Income Taxes

Income Taxes	3 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	The Company recognizes deferred income tax assets or liabilities for the expected future tax consequences of events that have been recognized in the financial statements or income tax returns. Deferred income tax assets or liabilities are determined based upon the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates expected to apply when the differences are expected to be settled or realized. Deferred income tax assets are reviewed periodically for recoverability and valuation allowances are provided as necessary. Interest and penalties related to income tax liabilities, when incurred, are classified in interest expense and income tax provision, respectively. For the three months ended December 31, 2020 and 2019, the Company incurred net income (loss) for income tax purposes of $1,323,494 and $(232,625), respectively. The amount and ultimate realization of the benefits from the net operating losses is dependent, in part, upon the tax laws in effect, our future earnings, and other future events, the effects of which cannot be determined. The Company has established a valuation allowance for all deferred income tax assets not offset by deferred income tax liabilities due to the uncertainty of their realization. Accordingly, there is no benefit for income taxes in the accompanying statements of operations. In computing income tax, we recognize an income tax provision in tax jurisdictions in which we have pre-tax income for the period and are expecting to generate pre-tax book income during the fiscal year.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Legal Matters From time to time, claims are made against the Company in the ordinary course of business, which could result in litigation. Claims and associated litigation are subject to inherent uncertainties, and unfavorable outcomes could occur. In the opinion of management, the resolution of these matters, if any, will not have a material adverse impact on the Company’s financial position or results of operations. Other than as set forth below, there are no additional pending or threatened legal proceedings at this time. SecureAlert, Inc. v. Federal Government of Mexico (Department of the Interior). Blaike Anderson v. Track Group, Inc., et. al. Commonwealth of Puerto Rico, through its Trustees v. International Surveillance Services Corporation . ISS Eli Sabag v. Track Group, Inc., et al. (“SPA” Performance Bonds As of December 31, 2020, Company has two performance bonds in connection with a foreign customer totaling $2,593,377, (“ Performance Bonds The Company pays interest on the full amount of the Performance Bonds to the financial institution providing the guarantee at 3.5% interest for the Performance Bond expiring in January 2022 and 2.8% interest for the Performance Bond expiring in July 2024. Related interest expense recorded for the three months ended December 31, 2020 of $18,462. During the three months ended December 31, 2019 the Company expensed $5,256 related to the Performance Bond which expires on January 18, 2022.

Subsequent Events

Subsequent Events	3 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	We received proceeds of approximately $933,200 from a forgivable loan from the U.S. Small Business Administration (" SBA PPP CARES Act PPP Loan In accordance with the Subsequent Events Topic of the FASB ASC 855, we have evaluated subsequent events, through the filing date and noted that, other than as disclosed above, no additional subsequent events have occurred that are reasonably likely to impact the financial statements.

Principles of Consolidation (Po

Principles of Consolidation (Policies)	3 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	The consolidated financial statements include the accounts of Track Group, Inc. and its active subsidiaries, Track Group Analytics Limited, Track Group Americas, Inc., Track Group International LTD., and Track Group - Chile SpA. All significant inter-company transactions have been eliminated in consolidation.

Recent Accounting Standards (Po

Recent Accounting Standards (Policies)	3 Months Ended
	Dec. 31, 2020
Notes To Financial Statements Abstract
Recent Accounting Standards	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“ FASB Recently Adopted Accounting Standards In February 2016, FASB issued Accounting Standards Update (“ ASU Leases (Topic 842)” Recently Issued Accounting Standards In January 2017, the FASB issued ASU 2017-04, “ Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment In June 2016, the FASB issued ASU 2016-13, “ Measurement of Credit Losses on Financial Instruments CECL

Net Income (Loss) Per Common _2

Net Income (Loss) Per Common Share (Tables)	3 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Schedule of common stock equivalents outstanding	December 31, December 31, 2020 2019 Exercisable common stock options and warrants 685,259 685,259 Total common stock equivalents 685,259 685,259

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Dec. 31, 2020
Revenue Recognition [Abstract]
Disaggregation of revenue	Three months ended December 31, 2020 Three months ended December 31, 2019 Total Revenue % of Total Revenue Total Revenue % of Total Revenue United States $ 6,797,758 72 % $ 5,567,858 66 % Latin America 2,506,412 27 % 2,737,593 33 % Other 97,735 1 % 115,380 1 % Total $ 9,401,905 100 % $ 8,420,831 100 %

Inventory (Tables)

Inventory (Tables)	3 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of inventory	December 31, 2020 September 30, 2020 Finished goods inventory $ 124,902 $ 131,089 Reserve for damaged or obsolete inventory (6,392 ) (6,483 ) Total inventory, net of reserves $ 118,510 $ 124,606

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	December 31, 2020 September 30, 2020 Equipment, software and tooling $ 1,360,582 $ 1,272,635 Automobiles 5,687 5,156 Leasehold improvements 1,386,831 1,290,708 Furniture and fixtures 352,932 341,896 Total property and equipment before accumulated depreciation 3,106,032 2,910,395 Accumulated depreciation (2,746,715 ) (2,531,631 ) Property and equipment, net of accumulated depreciation $ 359,317 $ 378,764

Monitoring Equipment (Tables)

Monitoring Equipment (Tables)	3 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Schedule of monitoring property and equipment	December 31, 2020 September 30, 2020 Monitoring equipment $ 8,345,234 $ 8,705,830 Less: accumulated depreciation (5,589,903 ) (6,639,883 ) Monitoring equipment, net of accumulated depreciation $ 2,755,331 $ 2,065,947

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Intangible assets: December 31, 2020 September 30, 2020 Patent & royalty agreements $ 21,170,565 $ 21,170,565 Developed technology 15,003,573 14,134,562 Customer relationships 1,860,000 1,860,000 Trade name 319,900 318,438 Website 78,201 78,201 Total intangible assets 38,432,239 37,561,766 Accumulated amortization (17,019,421 ) (16,390,721 ) Intangible assets, net of accumulated amortization $ 21,412,818 $ 21,171,045

Goodwill (Tables)

Goodwill (Tables)	3 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	December 31, September 30, 2020 2020 Balance - beginning of period $ 8,220,380 $ 8,187,911 Effect of foreign currency translation on goodwill 306,877 32,469 Balance - end of period $ 8,527,257 $ 8,220,380

Leases (Tables)

Leases (Tables)	3 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Right of use assets and lease liabilities	December 31, 2020 September 30, 2020 Operating lease asset Operating lease liability Operating lease asset Operating lease liability Other assets $ 330,899 $ - $ 375,397 $ - Accrued liabilities - 221,194 - 210,910 Long-term liabilities - 109,705 - 164,487
Supplemental cash flow information	December 31, 2020 December 31, 2019 Cash paid for noncancelable operating leases included in operating cash flows $ 75,890 $ 116,411 Right of use assets obtained in exchange for operating lease liabilities: $ - $ -
Future minimum lease payments	Operating Leases From January 2021 to September 2021 $ 179,871 From October 2021 to September 2022 169,122 From October 2022 to September 2023 3,612 Undiscounted cash flow 352,605 Less: imputed interest (21,706 ) Total $ 330,899
Reconciliation to lease liabilities	Reconciliation to lease liabilities: Lease liabilities - current $ 221,194 Lease liabilities - long-term 109,705 Total lease liabilities $ 330,899

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	3 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Schedule of accrued liabilities	December 31, 2020 September 30, 2020 Accrued payroll, taxes and employee benefits $ 1,229,245 $ 1,607,920 Deferred revenue 99,202 147,921 Accrued taxes - foreign and domestic 525,234 324,221 Accrued other expense 99,095 117,264 Accrued legal and other professional costs 663,547 725,547 Accrued costs of revenue 396,176 309,470 Right of use liability 221,194 210,910 Accrued interest 12,138,909 11,515,375 Total accrued liabilities $ 15,372,602 $ 14,958,628

Debt Obligations (Tables)

Debt Obligations (Tables)	3 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of debt	December 31, 2020 September 30, 2020 The unsecured Amended Facility Agreement with Conrent whereby, as of June 30, 2015, the Company had borrowed $30.4 million, net of unamortized issuance costs of $89,286 at December 31, 2020, bearing interest at a rate of 8% per annum, payable in arrears semi-annually, with all principal and accrued and unpaid interest due on July 1, 2024. The Company did not pay interest on this loan during the three months ended December 31, 2020. $ 30,310,714 $ 30,400,000 Note payable with BMO Harris Bank for a Paycheck Protection Program (" PPP SBA 933,200 933,200 Total debt obligations 31,243,914 31,333,200 Less: current portion (671,266 ) (30,914,625 ) Long-term debt, less current portion and unamortized issuance costs $ 30,572,648 $ 418,575
Schedule of maturities of long-term debt	Twelve months ended December 31, Total 2021 $ 671,266 2022 261,934 2023 - 2024 30,400,000 Thereafter - Total $ 31,333,200

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	3 Months Ended
	Dec. 31, 2020
Stock Options And Warrants Tables
Schedule of stock option activity	Shares Under Option Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Outstanding as of September 30, 2020 685,259 $ 1.56 1.90 years $ - Granted - - - - Expired/Cancelled - - - - Exercised - - - - Outstanding as of December 31, 2020 685,259 $ 1.56 1.65 $ - Exercisable as of December 31, 2020 685,259 $ 1.56 1.65 $ -

Basis of Presentation (Details

Basis of Presentation (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (300,947,439)	$ (302,384,917)	$ (302,270,933)
Net loss attributable to common shareholders	$ 1,323,494	$ (232,625)

Net Income (Loss) Per Common _3

Net Income (Loss) Per Common Share (Details) - shares	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Stock equivalents excluded from computation of Diluted EPS	685,259	685,259
Options and Warrants
Stock equivalents excluded from computation of Diluted EPS	685,259	685,259

Net Income (Loss) Per Common _4

Net Income (Loss) Per Common Share (Details Narrative) - shares	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share, amount	685,259	685,259

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue	$ 9,401,905	$ 8,420,831
Percentage of revenue	100.00%	100.00%
United States
Revenue	$ 6,797,758	$ 5,567,858
Percentage of revenue	72.00%	66.00%
Latin America
Revenue	$ 2,506,412	$ 2,737,593
Percentage of revenue	27.00%	33.00%
Other
Revenue	$ 97,735	$ 115,380
Percentage of revenue	1.00%	1.00%

Prepaid Expense and Other (Deta

Prepaid Expense and Other (Details Narrative) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Other Assets [Abstract]
Prepaid expenses and other	$ 817,774	$ 866,389

Inventory (Details)

Inventory (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Inventory Disclosure [Abstract]
Finished goods inventory	$ 124,902	$ 131,089
Reserve for damaged or obsolete inventory	(6,392)	(6,483)
Total inventory, net of reserves	$ 118,510	$ 124,606

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Equipment, software and tooling	$ 1,360,582	$ 1,272,635
Automobiles	5,687	5,156
Leasehold improvements	1,386,831	1,290,708
Furniture and fixtures	352,932	341,896
Total property and equipment before accumulated depreciation	3,106,032	2,910,395
Accumulated depreciation	(2,746,715)	(2,531,631)
Property and equipment, net of accumulated depreciation	$ 359,317	$ 378,764

Property And Equipment (Detai_2

Property And Equipment (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation	$ 112,209	$ 83,432

Monitoring Equipment (Details)

Monitoring Equipment (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Notes to Financial Statements
Monitoring equipment	$ 8,345,234	$ 8,705,830
Less: accumulated amortization	(5,589,903)	(6,639,883)
Monitoring equipment, net of accumulated amortization	$ 2,755,331	$ 2,065,947

Monitoring Equipment (Details N

Monitoring Equipment (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Depreciation expense	$ 337,560	$ 360,630
Impairment of monitoring equipment	$ 110,123	$ 98,834
Minimum
Monitoring equipment useful life	1 year
Maximum
Monitoring equipment useful life	5 years

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Intangible assets	$ 38,432,239	$ 37,561,766
Accumulated amortization	(17,019,421)	(16,390,721)
Intangible assets, net of accumulated amortization	24,412,818	21,171,045
Patent & Royalty agreements
Intangible assets	21,170,565	21,170,565
Technology
Intangible assets	15,003,573	14,134,562
Customer Relationships
Intangible assets	1,860,000	1,860,000
Trade Name
Intangible assets	319,900	318,438
Website
Intangible assets	$ 78,201	$ 78,201

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Amortization of intangible assets	$ 570,669	$ 559,319
Minimum
Intangible assets, useful life	3 years
Maximum
Intangible assets, useful life	20 years

Goodwill (Details)

Goodwill (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Balance - beginning of year	$ 8,220,380	$ 8,187,911
Effect of foreign currency translation adjustment on goodwill	306,877	32,469
Ending balance	$ 8,527,257	$ 8,220,380

Other Assets (Details Narrative

Other Assets (Details Narrative) - USD ($)	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Other Assets [Abstract]
Other assets	$ 2,577,659	$ 2,166,743	$ 2,166,743

Leases (Details)

Leases (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020	Sep. 30, 2019
Accrued liabilities	$ 15,372,602	$ 14,958,628
Operating lease asset
Other assets	330,899	375,397
Accrued liabilities	0	0
Long-term liabilities	0	$ 0
Operating lease liability
Other assets	0		$ 0
Accrued liabilities	221,194		210,910
Long-term liabilities	$ 109,705		$ 164,487

Leases (Details 1)

Leases (Details 1) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Cash paid for noncancelable operating leases included in operating cash flows	$ 75,890	$ 116,411
Right of use assets obtained in exchange for operating lease liabilities	$ 0	$ 0

Leases (Details 2)

Leases (Details 2)	Dec. 31, 2020USD ($)
Leases [Abstract]
From January 2021 to September 2021	$ 179,871
From October 2021 to September 2022	169,122
From October 2022 to September 2023	3,612
Undiscounted Cash Flow	352,605
Less: imputed interest	(21,706)
Total	$ 330,899

Leases (Details 3)

Leases (Details 3)	Dec. 31, 2020USD ($)
Leases [Abstract]
Lease liabilities - current	$ 221,194
Lease liabilities - long term	109,705
Total lease liabilities	$ 330,899

Leases (Details Narrative)

Leases (Details Narrative)	Dec. 31, 2020
Leases [Abstract]
Weighted-average remaining lease term	1 year 6 months
Discount rate	8.00%

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Payables and Accruals [Abstract]
Accrued payroll, taxes and employee benefits	$ 1,229,245	$ 1,607,920
Deferred revenue	99,202	147,921
Accrued taxes - foreign and domestic	525,234	324,221
Accrued other expenses	99,095	117,264
Accrued legal and other professional costs	663,547	725,547
Accrued costs of revenue	396,176	309,470
Right of use liability	221,194	210,910
Accrued interest	12,138,909	11,515,375
Total accrued liabilities	$ 15,372,602	$ 14,958,628

Debt Obligations (Details)

Debt Obligations (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Total debt obligations	$ 31,243,914	$ 31,333,200
Less current portion	(671,266)	(30,914,625)
Long-term debt, net of current portion	30,572,648	418,575
Debt Obligation 1
Total debt obligations	30,310,714	30,310,714
Debt Obligation 2
Total debt obligations	$ 933,200	$ 933,200

Debt Obligations (Details 1)

Debt Obligations (Details 1)	Dec. 31, 2020USD ($)
Debt Disclosure [Abstract]
2020	$ 671,266
2021	261,934
2023	0
2024	30,400,000
Thereafter	0
Total	$ 31,333,200

Stock Options and Warrants (Det

Stock Options and Warrants (Details)	3 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Share-based Payment Arrangement [Abstract]
Shares under option/warrant outstanding, beginning balance | shares	685,259
Shares under option/warrant granted | shares	0
Shares under option/warrant expired/cancelled | shares	0
Shares under option/warrant exercised | shares	0
Shares under option/warrant outstanding, ending balance | shares	685,259
Shares under option/warrant exercisable | shares	685,259
Weighted average exercise price outstanding, beginning balance | $ / shares	$ 1.56
Weighted average exercise price granted | $ / shares	.00
Weighted average exercise price expired/cancelled | $ / shares	(.00)
Weighted average exercise price exercised | $ / shares	.00
Weighted average exercise price outstanding, ending balance | $ / shares	1.56
Weighted average exercise price exercisable | $ / shares	$ 1.56
Weighted average remaining contractual life outstanding, beginning balance	1 year 10 months 24 days
Weighted average remaining contractual life outstanding, ending balance	1 year 7 months 24 days
Weighted average remaining contractual life exercisable	1 year 7 months 24 days
Aggregate intrinsic value outstanding, beginning balance | $	$ 0
Aggregate intrinsic value outstanding, ending balance | $	0
Aggregate intrinsic value exercisable | $	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Net loss attributable to common shareholders	$ 1,323,494	$ (232,625)