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Leases | 9 Months Ended
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Jun. 30, 2023
Leases [Abstract] |
Leases | 12. Leases The Company has operating leases for real estate and non-real estate and finance leases for non-real estate in North America, Europe, and Asia. Non-real estate leases are primarily related to vehicles and office equipment. Lease expiration dates range between 2023 and 2043. The components of lease expense were as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended June 30, | ​ | Nine Months Ended June 30, | ​
​ | ​ | 2023 | ​ | 2022 | ​ | 2023 | ​ | 2022 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating lease costs | ​ | $ | 3,332 | ​ | $ | 2,468 | ​ | $ | 9,450 | ​ | $ | 7,028 | ​
Finance lease costs: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Amortization of assets | ​ | ​ | 183 | ​ | ​ | 18 | ​ | ​ | 409 | ​ | ​ | 147 | ​
Interest on lease liabilities | ​ | ​ | 12 | ​ | ​ | - | ​ | ​ | 26 | ​ | ​ | 5 | ​
Total finance lease costs | ​ | ​ | 195 | ​ | ​ | 18 | ​ | ​ | 435 | ​ | ​ | 152 | ​
Total operating and finance lease costs | ​ | ​ | 3,527 | ​ | ​ | 2,486 | ​ | ​ | 9,885 | ​ | ​ | 7,180 | ​
Variable lease costs | ​ | ​ | 752 | ​ | ​ | 783 | ​ | ​ | 2,764 | ​ | ​ | 2,056 | ​
Short-term lease costs | ​ | ​ | 415 | ​ | ​ | 640 | ​ | ​ | 1,009 | ​ | ​ | 1,357 | ​
Sublease income | ​ | ​ | (2) | ​ | ​ | - | ​ | ​ | (6) | ​ | ​ | - | ​
Total lease costs | ​ | $ | 4,692 | ​ | $ | 3,909 | ​ | $ | 13,652 | ​ | $ | 10,593 | ​
​ Supplemental balance sheet information related to leases is as follows (in thousands, except lease term and discount rate):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | June 30, 2023 | ​ | September 30, 2022 | ​
Operating Leases: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating lease right-of-use assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 67,352 | ​ | $ | 54,059 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accrued expenses and other current liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 8,675 | ​ | $ | 6,924 | ​
Long-term operating lease liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 61,799 | ​ | ​ | 49,227 | ​
Total operating lease liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 70,474 | ​ | $ | 56,151 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Finance Leases: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Property, plant and equipment, at cost | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 4,511 | ​ | $ | 2,476 | ​
Accumulated amortization | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (2,501) | ​ | ​ | (2,276) | ​
Property, plant and equipment, net | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 2,010 | ​ | $ | 200 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accrued expenses and other current liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 673 | ​ | $ | 96 | ​
Other long-term liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 1,467 | ​ | ​ | 98 | ​
Total finance lease liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 2,140 | ​ | $ | 194 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Weighted average remaining lease term (in years): | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating leases | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 11.22 | ​ | ​ | 10.82 | ​
Finance leases | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 3.54 | ​ | ​ | 2.19 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Weighted average discount rate: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating leases | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 4.21 | % | ​ | 3.93 | %
Finance leases | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 2.50 | % | ​ | 1.29 | %
​ Supplemental cash flow information related to leases was as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended June 30, | ​ | Nine Months Ended June 30, | ​
​ | ​ | 2023 | ​ | 2022 | ​ | 2023 | ​ | 2022 | ​
Cash paid for amounts included in measurement of liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating cash flows - operating leases | ​ | $ | 2,947 | ​ | $ | 2,116 | ​ | $ | 7,895 | ​ | $ | 5,715 | ​
Operating cash flows - finance leases | ​ | $ | 12 | ​ | $ | - | ​ | $ | 26 | ​ | $ | 4 | ​
Financing cash flows - finance leases | ​ | $ | 169 | ​ | $ | 43 | ​ | $ | 377 | ​ | $ | 360 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
ROU assets obtained in exchange for lease liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating leases | ​ | $ | 6,585 | ​ | $ | 122 | ​ | $ | 13,021 | ​ | $ | 7,612 | ​
Finance leases | ​ | $ | 576 | ​ | $ | - | ​ | $ | 1,672 | ​ | $ | - | ​
​ ​ Future lease payments for operating and finance leases as of June 30, 2023 were as follows for the remainder of fiscal year 2023, the subsequent five fiscal years and thereafter (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Finance Leases | Operating Leases | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
2023 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 190 | ​ | $ | 2,937 | ​
2024 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 711 | ​ | ​ | 11,107 | ​
2025 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 619 | ​ | ​ | 10,797 | ​
2026 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 453 | ​ | ​ | 8,311 | ​
2027 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 217 | ​ | ​ | 7,875 | ​
2028 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 38 | ​ | ​ | 7,548 | ​
Thereafter | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 9 | ​ | ​ | 42,672 | ​
Total future lease payments | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 2,237 | ​ | ​ | 91,247 | ​
Less imputed interest | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (97) | ​ | ​ | (20,773) | ​
Total lease liability balance | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 2,140 | ​ | $ | 70,474 | ​
​ ​ As of June 30, 2023, the Company had entered into leases that had not commenced with future lease payments of $9.3 million. These leases are not reflected in the ROU asset and lease liability in the Condensed Consolidated Balance Sheets. These leases commence in the fourth quarter of fiscal 2023. ​

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//842-20/tableOfContent + Details
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