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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2024
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax (Expense) Benefit | The components of income tax (expense) benefit for the years ended September 30, 2024, 2023 and 2022 are as follows:
| Year Ended September 30,
2024 |  | 2023 |  | 2022
Current (expense) benefit: |  |  |  |  |
United States federal | $ | (6,256) |  |  | $ | (97) |  |  | $ | (17) |
State | (2,629) |  |  | (1,032) |  |  | (1,065) |
Total current (expense) benefit | (8,885) |  |  | (1,129) |  |  | (1,082) |
Deferred (expense) benefit: |  |  |  |  |
United States federal | (4,682) |  |  | (4,190) |  |  | 2,380 |
State | (662) |  |  | (446) |  |  | 4,109 |
Total deferred (expense) benefit | (5,344) |  |  | (4,636) |  |  | 6,489 |
Total income tax (expense) benefit | $ | (14,229) |  |  | $ | (5,765) |  |  | $ | 5,407 |
Schedule of Reconciliation of Tax Rate | The income tax provision differs from the tax that would result from application of the statutory federal tax rate of 21% to pre-tax income for the years ended September 30, 2024, 2023 and 2022. The reasons for the differences are as follows:
| Year Ended September 30,
2024 |  | 2023 |  | 2022
Income tax expense at statutory rate | $ | (11,808) |  |  | $ | (3,798) |  |  | $ | (4,293) |
State income taxes, net of federal tax benefit | (2,611) |  |  | (1,188) |  |  | (1,356) |
Excess officers compensation | (659) |  |  | (387) |  |  | (276) |
Transaction Costs | — |  |  | (479) |  |  | — |
Adjustment to deferred taxes | (801) |  |  | (322) |  |  | (345) |
R&D Credits Generated | 500 |  |  | 546 |  |  | — |
Decrease in valuation allowance | 808 |  |  | 236 |  |  | 12,075 |
Other, net | 342 |  |  | (373) |  |  | (398) |
Total income tax (expense) benefit | $ | (14,229) |  |  | $ | (5,765) |  |  | $ | 5,407 |
Schedule of Components of Deferred Tax Assets (Liabilities) | The components of the deferred tax assets (liabilities) recorded in the accompanying consolidated balance sheets were as follows:
|  | September 30,
2024 |  | 2023
Gross deferred tax assets: |  |  |  |
Operating lease liability |  | $ | 42,749 |  |  | $ | 47,349 |
Deferred compensation |  | 596 |  |  | 558 |
Accrued compensation |  | 2,497 |  |  | 2,636 |
Accrued tool sets |  | 1,255 |  |  | 1,069 |
Other reserves and accruals |  | 5,750 |  |  | 4,464 |
Deferred revenue |  | 3,501 |  |  | 4,733 |
Net operating losses |  | 5,044 |  |  | 9,232 |
Tax credit carryforwards |  | 632 |  |  | 929 |
Capitalized R&D costs |  | 3,085 |  |  | 3,109 |
|  | September 30,
2024 |  | 2023
Charitable contribution carryovers |  | 628 |  |  | 1,223 |
Deductions limited by Section 382 |  | — |  |  | 5 |
Other |  | 86 |  |  | 84 |
Valuation allowance |  | (2,012) |  |  | (3,192) |
Total gross deferred tax assets |  | 63,811 |  |  | 72,199 |
Gross deferred tax liabilities: |  |  |  |
Right of use assets for operating leases |  | (40,189) |  |  | (44,726) |
Amortization of goodwill and intangibles |  | (5,513) |  |  | (5,540) |
Depreciation and amortization of property and equipment |  | (17,401) |  |  | (16,829) |
Prepaid and other expenses deductible for tax |  | (1,535) |  |  | (1,241) |
Other comprehensive income |  | (306) |  |  | (758) |
Total gross deferred tax liabilities |  | (64,944) |  |  | (69,094) |
Net deferred tax (liabilities) assets |  | $ | (1,133) |  |  | $ | 3,105 |
Schedule of Valuation Allowance | The following table summarizes the activity for the valuation allowance for the years ended September 30, 2024, 2023 and 2022:
|  | Year Ended September 30,
|  | 2024 |  | 2023 |  | 2022
Balance at beginning of period |  | $ | 3,192 |  |  | $ | 1,200 |  |  | $ | 13,492 |
Reductions to income tax |  | — |  |  | (236) |  |  | (12,075) |
Write-offs/Adjustments(1) |  | (1,180) |  |  | 2,228 |  |  | (217) |
Balance at end of period |  | $ | 2,012 |  |  | $ | 3,192 |  |  | $ | 1,200 |
(1) The fiscal year 2024 balance primarily relates to finalizing the purchase accounting for the Concorde acquisition.
Schedule of Unrecognized Tax Benefits | The following table summarizes the activity related to the gross unrecognized tax benefits for the fiscal years ended September 30, 2024 and 2023:
|  | Year Ended September 30,
|  | 2024 |  | 2023
Balance at beginning of period |  | $ | 496 |  |  | $ | 387 |
Increases relates to current year tax positions |  | 100 |  |  | 109 |
Balance at end of period |  | $ | 596 |  |  | $ | 496 |

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