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Income Taxes (Tables)

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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