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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 Income Taxes | The components of income before income taxes are (in thousands):
| Year ended September 30,
| 2023 |  | 2022 |  | 2021
United States | $ | 21,149 |  |  | $ | 13,220 |  |  | $ | 5,380 |
International | 3,769 |  |  | 5,408 |  |  | 3,619 |
Income before income taxes | $ | 24,918 |  |  | $ | 18,628 |  |  | $ | 8,999 |
Schedule of Components of Income Tax Provision | The components of the income tax benefit are (in thousands):
| Year ended September 30,
| 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |
Federal | $ | 9,894 |  |  | $ | 281 |  |  | $ | 1,388 |
State | 1,955 |  |  | 766 |  |  | 242 |
Foreign | 598 |  |  | 1,277 |  |  | 1,678 |
Deferred: |  |  |  |  |
Federal | (12,131) |  |  | (2,982) |  |  | (3,627) |
State | — |  |  | — |  |  | (618) |
Foreign | (168) |  |  | (97) |  |  | (430) |
Income tax (benefit) expense | $ | 148 |  |  | $ | (755) |  |  | $ | (1,367) |
Schedule of Net Deferred Tax Asset | Net deferred tax liability consists of (in thousands):
| As of September 30,
| 2023 |  | 2022
Non-current deferred tax asset | $ | 4,884 |  |  | $ | — |
Non-current deferred tax liability | (1,812) |  |  | (9,666) |
Net deferred tax asset (liability) | $ | 3,072 |  |  | $ | (9,666) |
Depreciation and amortization | $ | (3,362) |  |  | $ | (4,930) |
Lease asset | (2,866) |  |  | (3,392) |
Lease liability | 3,897 |  |  | 4,497 |
Inventories | 6,407 |  |  | 2,586 |
Compensation costs | 5,559 |  |  | 3,999 |
Other accruals | 9,011 |  |  | 7,413 |
Tax credit carryforwards | 3,867 |  |  | 7,445 |
Valuation allowance | (3,254) |  |  | (2,976) |
Identifiable intangible assets | (25,276) |  |  | (24,308) |
Research and development costs | 9,089 |  |  | — |
Net deferred tax asset (liability) | $ | 3,072 |  |  | $ | (9,666) |
Schedule of Effective Income Tax Rate Reconciliation | The reconciliation of the statutory federal income tax amount to our income tax benefit is (in thousands):
| Year ended September 30,
| 2023 |  | 2022 |  | 2021
Statutory income tax amount | $ | 5,233 |  |  | $ | 3,912 |  |  | $ | 1,890 |
Increase (decrease) resulting from: |  |  |  |  |
State taxes, net of federal benefits | 636 |  |  | 85 |  |  | 319 |
Transaction costs | — |  |  | 2 |  |  | 60 |
Employee stock purchase plan | 165 |  |  | 98 |  |  | 79 |
Foreign operations | 984 |  |  | 1,552 |  |  | 556 |
Non-deductible executive compensation | 373 |  |  | 291 |  |  | 150 |
Change in valuation allowance | — |  |  | — |  |  | (2,187) |
Capital Loss Expiration | — |  |  | — |  |  | 2,301 |
Utilization of research and development tax credits | (4,678) |  |  | (2,780) |  |  | (3,116) |
Deferred balance sheet remeasure | — |  |  | — |  |  | (952) |
ASU 2016-09 excess stock compensation | (1,678) |  |  | (2,967) |  |  | (1,131) |
Contingent consideration | — |  |  | (1,239) |  |  | 1,212 |
Changes from provision to return | 181 |  |  | 413 |  |  | (458) |
Adjustment of tax contingency reserves | 238 |  |  | 417 |  |  | 329 |
U.S. deduction for foreign export sales | (1,419) |  |  | (584) |  |  | (630) |
Global intangible low-taxed income | — |  |  | — |  |  | 33 |
Other, net | 113 |  |  | 45 |  |  | 178 |
Income tax (benefit) expense | $ | 148 |  |  | $ | (755) |  |  | $ | (1,367) |
Schedule of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is (in thousands):
| Year ended September 30,
| 2023 |  | 2022 |  | 2021
Unrecognized tax benefits at beginning of fiscal year | $ | 3,316 |  |  | $ | 2,908 |  |  | $ | 2,600 |
Increases related to: |  |  |  |  |
Prior year income tax positions | 100 |  |  | — |  |  | 40 |
Current year income tax positions | 858 |  |  | 524 |  |  | 507 |
Decreases related to: |  |  |  |  |
Prior year income tax positions | (159) |  |  | (21) |  |  | (155) |
Settlements | — |  |  | — |  |  | — |
Expiration of statute of limitations | (953) |  |  | (95) |  |  | (84) |
Unrecognized tax benefits at end of fiscal year | $ | 3,162 |  |  | $ | 3,316 |  |  | $ | 2,908 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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