6. INVESTMENTS AND DERIVATIVES (Tables)

6 Months Ended

Mar. 31, 2025

Schedule of Investments [Abstract]

Summary of Reconciliation of Carrying Value of all Investments

The following table sets forth a reconciliation of carrying value of all investments as of March 31, 2025:


($ in thousands)		Interest Rate Swap Derivative (1)				ILAL Debt Securities				ILAL Derivative Asset
Balance as of September 30, 2024		$	(100	)		$	918			$	1,832
Unrealized loss on derivative asset			—				—				(1,760	)
Unrealized gain on fair value recognized in other comprehensive income			77				2,978				—
Balance as of March 31, 2025		$	(23	)		$	3,896			$	72

(1)

See Note 9 - Loans, Interest Rate Swap Derivative liability is included in Other Current Liabilities in the condensed consolidated balance sheets