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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2023
Income Tax Disclosure [Abstract] |
Schedule of Components of Loss Before Income Taxes | The components of the loss before income taxes are as follows:
| Year Ended September 30,
| 2023 |  | 2022 |  | 2021
| (in thousands)
Domestic | $ | (194,639) |  |  | $ | (170,570) |  |  | $ | (140,846) |
Foreign | (7,852) |  |  | (1,708) |  |  | — |
Total | $ | (202,491) |  |  | $ | (172,278) |  |  | $ | (140,846) |
Provisions for Income Taxes | The provision for income taxes consisted of the following components:
| Year Ended September 30,
| 2023 |  | 2022 |  | 2021
| (in thousands)
Current: |  |  |  |  |
Federal | $ | 1,074 |  |  | $ | — |  |  | $ | — |
State | 1,710 |  |  | 304 |  |  | 2 |
Foreign | — |  |  | 3,481 |  |  | — |
Total current tax | $ | 2,784 |  |  | $ | 3,785 |  |  | $ | 2 |
Deferred: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | — |  |  | — |  |  | — |
Foreign | — |  |  | — |  |  | — |
Total deferred tax | $ | — |  |  | $ | — |  |  | $ | — |
Income tax provision | $ | 2,784 |  |  | $ | 3,785 |  |  | $ | 2 |
Summary of Effective Income Tax Rate Reconciliation | The following table presents a reconciliation of the tax expense based on the statutory rate to the Company’s actual tax expense in the consolidated statements of operations. A notional 21% tax rate was applied as follows:
| September 30,
| 2023 |  | 2022 |  | 2021
U.S. federal statutory income tax | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State income taxes, net of federal tax benefit | 0.4 | % |  | 8.6 | % |  | 7.0 | %
Tax credits | 6.8 | % |  | — | % |  | — | %
Permanent and other items | -4.6 | % |  | -1.7 | % |  | — | %
Non-deductible compensation | -4.6 | % |  | — | % |  | — | %
Foreign-derived intangible income deduction | 1.2 | % |  | — | % |  | — | %
Stock compensation | -1.1 | % |  | -1.7 | % |  | 1.3 | %
Valuation allowance | -20.5 | % |  | -28.4 | % |  | -29.3 | %
Effective income tax rate | -1.4 | % |  | -2.2 | % |  | — | %
Components of the Net Deferred Tax Assets and Liabilities | The following table presents the significant components of the Company’s net deferred tax assets and liabilities:
| September 30, |
| 2023 |  | 2022 |
| (in thousands) |
Deferred tax assets: |  |  |  |
Net operating loss carryforwards | $ | 60,495 |  |  | $ | 171,319 |  |
Capitalized research and development | 75,208 |  |  | 324 |  |
Tax credits | 66,407 |  |  | — |  |
Deferred revenue | 59,441 |  |  | 38,810 |  |
Lease liabilities | 25,382 |  |  | 2,844 |  |
Stock compensation | 10,296 |  |  | 41,479 |  |
Accrued compensation | 3,082 |  |  | 2,961 |  |
Intangible assets | 1,523 |  |  | 2,973 |  |
Other | 2,636 |  |  | 2,162 |  |
Total gross deferred tax assets | $ | 304,470 |  |  | $ | 262,872 |  |
Valuation allowance | $ | (284,626) |  |  | $ | (242,394) |  |
Deferred tax liabilities: |  |  |  |
Fixed assets | $ | (9,878) |  |  | $ | (1,088) |  |
Right-of-use assets | (9,966) |  |  | — |  |
State taxes | — |  |  | (19,390) |  |
Total gross deferred tax liability | $ | (19,844) |  |  | $ | (20,478) |  |
Net deferred tax assets (liabilities) | $ | — |  |  | $ | — |  |
Schedule of Gross Unrecognized Tax Benefits | The following table summarizes the Company’s gross unrecognized tax benefits:
| Year Ended September 30,
| 2023 |  | 2022 |  | 2021
| (in thousands)
Beginning balance of unrecognized tax benefits | $ | 3,481 |  |  | $ | — |  |  | $ | — |
Gross increase for prior period tax positions | 9,495 |  |  | 3,481 |  |  | — |
Gross decrease for prior period tax positions | (1,489) |  |  | — |  |  | — |
Gross increase for current period tax positions | 3,049 |  |  | — |  |  | — |
Ending balance of unrecognized tax benefits | $ | 14,536 |  |  | $ | 3,481 |  |  | $ | — |

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