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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2023
Income Tax Disclosure [Abstract] |
Schedule of the components of income tax (benefit) expense from continuing operations | The components of the income tax (benefit) expense from continuing operations for the fiscal years are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended September 30,
​ |  | 2023 |  | 2022 |  | 2021
Current income tax (benefit) expense |  | ​ |  |  | ​ |  |  | ​ |
Federal | ​ | $ | (599) | ​ | $ | (4,826) | ​ | $ | (14,247)
State | ​ |  | 1,528 | ​ |  | 607 | ​ |  | (867)
Foreign | ​ |  | 9,757 | ​ |  | 4,627 | ​ |  | 15,484
Total current income tax (benefit) expense | ​ |  | 10,686 | ​ |  | 408 | ​ |  | 370
Deferred income tax (benefit) expense: | ​ |  |  | ​ |  |  | ​ |  |
Federal | ​ |  | (18,684) | ​ |  | (815) | ​ |  | (11,469)
State | ​ |  | (402) | ​ |  | (180) | ​ |  | (2,283)
Foreign | ​ |  | (9,150) | ​ |  | 1,937 | ​ |  | (6,718)
Total deferred income tax (benefit) expense | ​ |  | (28,236) | ​ |  | 942 | ​ |  | (20,470)
Income tax (benefit) expense | ​ | $ | (17,550) | ​ | $ | 1,350 | ​ | $ | (20,100)
Schedule of the components of income (loss) from continuing operations before income taxes | The components of income (loss) from continuing operations before income taxes for the fiscal years are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended September 30,
​ |  | 2023 |  | 2022 |  | 2021
Domestic | ​ | $ | (58,065) | ​ | $ | (39,392) | ​ | $ | (88,763)
Foreign | ​ |  | 27,632 | ​ |  | 29,456 | ​ |  | 39,794
Loss before income taxes | ​ | $ | (30,433) | ​ | $ | (9,936) | ​ | $ | (48,969)
Schedule of the differences between the income tax (benefit) expense on income (loss) from continuing operations and income taxes | ​ The differences between the income tax (benefit) expense on income (loss) from continuing operations and income taxes computed using the applicable U.S. statutory federal tax rates for the fiscal years ended September 30, 2023, 2022 and 2021 are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended September 30,
​ |  | 2023 |  | 2022 |  | 2021
Income tax benefit computed at federal statutory rate | ​ | $ | (6,331) | ​ | $ | (2,086) | ​ | $ | (10,284)
State income taxes, net of federal benefit | ​ |  | (851) | ​ |  | (776) | ​ |  | (1,005)
Foreign income taxed at different rates | ​ |  | (22) | ​ |  | (1,182) | ​ |  | (2,594)
Impact of investments in subsidiaries | ​ |  | (6,058) | ​ |  | — | ​ |  | 7,128
Nontaxable gain from acquisition earn-out liability reversal | ​ | ​ | (3,959) | ​ | ​ | — | ​ | ​ | —
Change in deferred tax asset valuation allowance | ​ |  | 1,137 | ​ |  | 1,337 | ​ |  | (3,247)
Impact of change in uncertain tax positions | ​ |  | (1,321) | ​ |  | (358) | ​ |  | (10,607)
Global intangible low taxed income, net of foreign tax credits | ​ | ​ | — | ​ | ​ | 4,060 | ​ | ​ | 4,051
Impact of tax rate changes | ​ | ​ | (1,391) | ​ | ​ | 1,531 | ​ | ​ | 165
Compensation | ​ |  | 1,598 | ​ |  | (1,199) | ​ |  | 462
Tax credits | ​ |  | (1,434) | ​ |  | (2,102) | ​ |  | (4,050)
Merger costs | ​ |  | 1,056 | ​ |  | 1,629 | ​ |  | 20
Other non-deductible expenses and other taxes | ​ | ​ | 1,304 | ​ | ​ | 643 | ​ | ​ | 591
Impact of effective state tax rate change | ​ | ​ | — | ​ | ​ | 763 | ​ | ​ | —
Research and development expense deduction | ​ | ​ | (1,278) | ​ | ​ | (910) | ​ | ​ | (730)
Income tax (benefit) expense | ​ | $ | (17,550) | ​ | $ | 1,350 | ​ | $ | (20,100)
Schedule of the significant components of the net deferred tax assets and liabilities | The significant components of the net deferred tax assets and liabilities as of September 30, 2023 and 2022 are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30,
​ |  | 2023 |  | 2022
Accruals and reserves not currently deductible | ​ | $ | 10,426 | ​ | $ | 9,704
Federal, state and foreign tax credits | ​ |  | 157 | ​ |  | —
Other assets | ​ |  | 613 | ​ |  | 1,095
Equity compensation | ​ | ​ | 2,183 | ​ | ​ | 3,508
Net operating loss carryforwards | ​ |  | 9,692 | ​ |  | 7,397
Lease liabilities | ​ | ​ | 17,513 | ​ | ​ | 14,700
Capitalized research and development | ​ | ​ | 6,807 | ​ | ​ | —
Deferred revenue | ​ | ​ | 3,672 | ​ | ​ | 3,609
Outside basis differences in subsidiaries | ​ |  | 6,058 | ​ |  | ​
Deferred tax assets | ​ |  | 57,121 | ​ |  | 40,013
Depreciation and intangible amortization | ​ |  | (97,572) | ​ |  | (56,856)
Right-of-use assets | ​ | ​ | (16,632) | ​ | ​ | (14,146)
Other liabilities | ​ | ​ | (317) | ​ | ​ | (402)
Net unrealized gain on hedging and investments | ​ | ​ | (1,574) | ​ | ​ | (27,144)
Deferred tax liabilities | ​ |  | (116,095) | ​ |  | (98,548)
Valuation allowance | ​ |  | (8,348) | ​ |  | (5,927)
Net deferred tax asset (liability) | ​ | $ | (67,322) | ​ | $ | (64,462)
Schedule of the reconciliation of the beginning and ending amount of the consolidated liability for unrecognized income tax benefits | The Company maintains liabilities for unrecognized tax benefits. These liabilities involve judgment and estimation, and they are monitored based on the best information available. A reconciliation of the beginning and ending amount of the consolidated liability for unrecognized income tax benefits during the fiscal years ended September 30, 2023, 2022 and 2021 is as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | Year Ended September 30,
​ | 2023 | ​ | 2022 | ​ | 2021
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at beginning of period | $ | 1,679 | ​ | $ | 2,006 | ​ | $ | 16,722
Reductions from lapses in statutes of limitation | ​ | (1,381) | ​ | ​ | (327) | ​ | ​ | (14,716)
Balance at end of period | $ | 298 | ​ | $ | 1,679 | ​ | $ | 2,006

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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 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + 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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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 19 -SubTopic 10 -Topic 740 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-19 + Details
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