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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 Taxes | The components of income before income taxes are (in thousands):
| Year ended September 30,
| 2024 |  | 2023 |  | 2022
United States | $ | 19,088 |  |  | $ | 21,149 |  |  | $ | 13,220 |
International | 3,770 |  |  | 3,769 |  |  | 5,408 |
Income before income taxes | $ | 22,858 |  |  | $ | 24,918 |  |  | $ | 18,628 |
Schedule of Components of Income Tax Provision | The components of the income tax expense are (in thousands):
| Year ended September 30,
| 2024 |  | 2023 |  | 2022
Current: |  |  |  |  |
Federal | $ | 9,149 |  |  | $ | 9,894 |  |  | $ | 281 |
State | 1,995 |  |  | 1,955 |  |  | 766 |
Foreign | 832 |  |  | 598 |  |  | 1,277 |
Deferred: |  |  |  |  |
Federal | (11,189) |  |  | (12,131) |  |  | (2,982) |
Foreign | (434) |  |  | (168) |  |  | (97) |
Income tax (benefit) expense | $ | 353 |  |  | $ | 148 |  |  | $ | (755) |
Schedule of Net Deferred Tax Asset | Net deferred tax liability consists of (in thousands):
| As of September 30,
| 2024 |  | 2023
Non-current deferred tax asset | $ | 16,141 |  |  | $ | 4,884 |
Non-current deferred tax liability | (1,308) |  |  | (1,812) |
Net deferred tax asset (liability) | $ | 14,833 |  |  | $ | 3,072 |
Depreciation and amortization | $ | (4,735) |  |  | $ | (3,362) |
Lease asset | (2,283) |  |  | (2,866) |
Lease liability | 3,183 |  |  | 3,897 |
Inventories | 6,614 |  |  | 6,407 |
Compensation costs | 5,552 |  |  | 5,559 |
Deferred Revenue | 7,595 |  |  | 5,687 |
Other accruals | 5,805 |  |  | 3,324 |
Tax credit carryforwards | 3,854 |  |  | 3,867 |
Valuation allowance | (3,317) |  |  | (3,254) |
Identifiable intangible assets | (25,533) |  |  | (25,276) |
Research and development costs | 18,098 |  |  | 9,089 |
Net deferred tax asset (liability) | $ | 14,833 |  |  | $ | 3,072 |
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,
| 2024 |  | 2023 |  | 2022
Statutory income tax amount | $ | 4,800 |  |  | $ | 5,233 |  |  | $ | 3,912 |
Increase (decrease) resulting from: |  |  |  |  |
State taxes, net of federal benefits | 401 |  |  | 636 |  |  | 85 |
Transaction costs | — |  |  | — |  |  | 2 |
Employee stock purchase plan | 159 |  |  | 165 |  |  | 98 |
Foreign operations | 1,751 |  |  | 984 |  |  | 1,552 |
Non-deductible executive compensation | 519 |  |  | 373 |  |  | 291 |
Utilization of research and development tax credits | (5,224) |  |  | (4,678) |  |  | (2,780) |
ASU 2016-09 excess stock compensation | (47) |  |  | (1,678) |  |  | (2,967) |
Contingent consideration | — |  |  | — |  |  | (1,239) |
Changes from provision to return | (791) |  |  | 181 |  |  | 413 |
Adjustment of tax contingency reserves | 491 |  |  | 238 |  |  | 417 |
U.S. deduction for foreign export sales | (1,827) |  |  | (1,419) |  |  | (584) |
Other, net | 121 |  |  | 113 |  |  | 45 |
Income tax (benefit) expense | $ | 353 |  |  | $ | 148 |  |  | $ | (755) |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is (in thousands):
| Year ended September 30,
| 2024 |  | 2023 |  | 2022
Unrecognized tax benefits at beginning of fiscal year | $ | 3,162 |  |  | $ | 3,316 |  |  | $ | 2,908 |
Increases related to: |  |  |  |  |
Prior year income tax positions | 71 |  |  | 100 |  |  | — |
Current year income tax positions | 768 |  |  | 858 |  |  | 524 |
Decreases related to: |  |  |  |  |
Prior year income tax positions | — |  |  | (159) |  |  | (21) |
Expiration of statute of limitations | (399) |  |  | (953) |  |  | (95) |
Unrecognized tax benefits at end of fiscal year | $ | 3,602 |  |  | $ | 3,162 |  |  | $ | 3,316 |

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