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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 Tax Expense |
| Year ended September 30,
| 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |
Federal tax expense (benefit) | $ | 3,076 |  |  | $ | 1,098 |  |  | $ | (35) |
State tax expense | 1,656 |  |  | 1,321 |  |  | 945 |
Deferred: |  |  |  |  |
Federal tax benefit | (7,296) |  |  | (4,151) |  |  | (285) |
State tax expense (benefit) | 1,361 |  |  | 6,739 |  |  | (2) |
Income tax (benefit) expense | $ | (1,203) |  |  | $ | 5,007 |  |  | $ | 623 |
Schedule of Reconciliation of Income Tax Expense (Benefit) | A reconciliation of income tax expense (benefit) from operations computed at the U.S. federal statutory income tax rate to the Company’s effective income tax rate is as follows:
| Year ended September 30,
| 2023 |  | 2022 |  | 2021
Expected U.S. federal income taxes at statutory rate | $ | (809) |  | 21.0 | % |  | $ | (3,824) |  | 21.0 | % |  | $ | (1,519) |  | 21.1 | %
Partnership income not taxed at federal level | 865 |  | (22.4) | % |  | 1,035 |  | (5.7) | % |  | 29 |  | (0.4) | %
Valuation allowance | (3,964) |  | 102.8 | % |  | 7,101 |  | (39.0) | % |  | 712 |  | (9.9) | %
State and local income taxes, net of federal benefit | 2,451 |  | (63.6) | % |  | (641) |  | 3.5 | % |  | 552 |  | (7.6) | %
Nondeductible expenses and other permanent items | 189 |  | (4.9) | % |  | 83 |  | (0.5) | % |  | 85 |  | (1.2) | %
Revaluation of debt and other debt transaction differences | 536 |  | (13.9) | % |  | 1,434 |  | (7.9) | % |  | 609 |  | (8.4) | %
Change in liability for uncertain tax positions | 155 |  | (4.0) | % |  | (25) |  | 0.1 | % |  | (83) |  | 1.2 | %
Federal tax credits | (636) |  | 16.5 | % |  | — |  | — | % |  | 240 |  | (3.3) | %
Other | 10 |  | (0.3) | % |  | (156) |  | 0.9 | % |  | (2) |  | — | %
Income tax (benefit) expense | $ | (1,203) |  | 31.2 | % |  | $ | 5,007 |  | (27.5) | % |  | $ | 623 |  | (8.6) | %
Schedule of Deferred Tax Assets and Liabilities | Net deferred taxes spanning multiple jurisdictions as of September 30, 2023 and 2022 were as follows:
| September 30,
| 2023 |  | 2022
Deferred tax assets: |  |  |
Investment in partnership | $ | 52,432 |  |  | $ | 56,388 |
Stock-based compensation | 13,144 |  |  | 2,421 |
Deferred revenue | 318 |  |  | 448 |
Accrued expenses | 328 |  |  | 269 |
Net operating loss carryforwards | 17,132 |  |  | 15,992 |
Section 163j carryforward | 5,064 |  |  | 1,685 |
Federal tax credits | 698 |  |  | 359 |
Operating lease liabilities | 611 |  |  | 677 |
Other | 108 |  |  | 75 |
Gross deferred tax assets | 89,835 |  |  | 78,314 |
Valuation allowance | (28,944) |  |  | (27,555) |
Deferred tax liabilities: |  |  |
Intangible assets | (26,313) |  |  | (14,270) |
Operating lease right of use assets | (565) |  |  | (641) |
Other | (1,145) |  |  | (285) |
Net deferred tax asset | $ | 32,868 |  |  | $ | 35,563 |
Schedule of Components of Uncertain Tax Positions | The components of the Company’s liability for uncertain tax benefits are as follows:
Gross unrecognized tax benefits as of September 30, 2021 | $ | 108 |
Increase in current year tax positions | — |
Increase in prior year tax positions | — |
Settlements and other reductions | 25 |
Gross unrecognized tax benefits as of September 30, 2022 | 83 |
Increase in current year tax positions | 108 |
Increase in prior year tax positions | 73 |
Settlements and other reductions | 26 |
Gross unrecognized tax benefits as of September 30, 2023 | $ | 238 |

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