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Restricted Investments (Tables) | 6 Months Ended
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Mar. 31, 2023
Investments, Debt and Equity Securities [Abstract] |
Summary of Debt Securities | The following is a summary of the Company’s debt securities as of March 31, 2023 and September 30, 2022 (in thousands):
|  | March 31, 2023
|  | (unaudited)
|  | Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Fair Value
Corporate debt securities |  | $ | 3,904 |  |  | $ | — |  |  | $ | 188 |  |  | $ | 3,716 |
U.S. government securities |  | 5,724 |  |  | — |  |  | 98 |  |  | 5,626 |
Municipal government securities |  | 1,148 |  |  | — |  |  | 76 |  |  | 1,072 |
Agency backed securities |  | 944 |  |  | — |  |  | 55 |  |  | 889 |
Total |  | $ | 11,720 |  |  | $ | — |  |  | $ | 417 |  |  | $ | 11,303 |
|  | September 30, 2022
|  | Amortized Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Fair Value
Corporate debt securities |  | $ | 2,797 |  |  | $ | — |  |  | $ | 260 |  |  | $ | 2,537 |
U.S. government securities |  | 2,622 |  |  | — |  |  | 141 |  |  | 2,481 |
Municipal government securities |  | 1,151 |  |  | — |  |  | 96 |  |  | 1,055 |
Agency backed securities |  | 862 |  |  | — |  |  | 69 |  |  | 793 |
Total |  | $ | 7,432 |  |  | $ | — |  |  | $ | 566 |  |  | $ | 6,866 |
The amortized cost and fair value of debt securities classified as available for sale by contractual maturity, as of March 31, 2023, were as follows (unaudited, in thousands):
|  | Amortized Cost |  | Fair Value
Due within one year |  | $ | 3,082 |  |  | $ | 3,070 |
Due after one year through three years |  | 2,820 |  |  | 2,721 |
Due after three years |  | 5,818 |  |  | 5,512 |
Total |  | $ | 11,720 |  |  | $ | 11,303 |

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- Definition Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -URI https://asc.fasb.org/topic&trid=2196928 + Details
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- References No definition available. + Details
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