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LEASES (Tables)

9 Months Ended

Jun. 30, 2024

LEASES

Schedule of components of lease costs

​

​	​	​	​	​	​	​
​	​	Three Months Ended		​	Three Months Ended
​	​	June 30,		​	June 30,
(Dollars in thousands)		2024			2023
Finance lease cost	​	​	​	​	​	​
Amortization of right-of-use assets	​	$	372	​	$	393
Interest on lease liabilities	​	​	213	​	​	230
Operating lease cost	​	​	1,937	​	​	1,858
Total lease costs	​	$	2,522	​	$	2,481

​

​	​	​	​	​	​	​
​	​	Nine Months Ended		​	Nine Months Ended
​	​	June 30,		​	June 30,
(Dollars in thousands)		2024			2023
Finance lease cost	​	​	​	​	​	​
Amortization of right-of-use assets	​	$	1,137	​	$	1,179
Interest on lease liabilities	​		652	​	​	698
Operating lease cost	​		5,675	​	​	5,356
Total lease costs	​	$	7,464	​	$	7,233

Schedule of additional information related to leases

​

​	​	​	​	​	​	​
​	​	Three Months Ended		​	Three Months Ended
​	​	June 30,		​	June 30,
(Dollars in thousands)		2024			2023
Cash paid for amounts included in the measurement of lease liabilities	​	​	​	​	​	​
Operating cash flows from operating leases	​	$	1,867	​	$	1,792
Operating cash flows from finance leases	​	​	213	​	​	230
Financing cash flows from finance leases	​	​	331	​	​	334
Right-of-use assets obtained in exchange for operating lease liabilities	​	​	515	​	​	402

​

​	​	​	​	​	​	​
​		Nine Months Ended			Nine Months Ended
​	​	June 30,		​	June 30,
(Dollars in thousands)	​	2024		​	2023
Cash paid for amounts included in the measurement of lease liabilities		​			​
Operating cash flows from operating leases	​	$	5,510	​	$	5,172
Operating cash flows from finance leases	​		652	​		698
Financing cash flows from finance leases	​		1,013	​		991
Right-of-use assets obtained in exchange for operating lease liabilities	​		2,194	​		14,984

​

​	​	​	​	​	​
​		June 30, 2024		June 30, 2023	​
Weighted-average remaining lease term	​		​		​
Operating leases		10.8	years	11.4	years
Finance leases		11.1	years	11.3	years
Weighted-average discount rate
Operating leases		4.56	%	4.42	%
Finance leases		4.69	%	4.62	%

Schedule of reconciliation of future undiscounted cash flows to the operating and finance lease liabilities, and the related ROU assets

​

​	​	​	​	​	​
(Dollars in thousands)	​	Operating			Finance
Years Ending September 30:		Leases			Leases
2024 (excluding the nine months ended June 30, 2024)	​	$	1,569	​	547
2025	​	​	6,108	​	2,233
2026	​	​	4,865	​	2,297
2027	​	​	4,620	​	2,357
2028 and thereafter	​	​	33,915	​	16,470
Total minimum lease payments	​	​	51,077	​	23,904
Less: amounts representing interest	​	​	11,334	​	5,582
Present value of net minimum lease payments	​	$	39,743	​	18,322
Less: current portion of lease obligations	​	​	4,595	​	1,403
Non-current portion of lease obligations	​	​	35,148	​	16,919
​	​	​	​	​	​
ROU assets	​	$	37,716	​	14,055

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The tabular disclosure for additional information related to leases.

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- Definition

The tabular disclosure for reconciliation of future undiscounted cash flows to the operating and finance lease liabilities, and the related ROU assets.

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- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

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