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v3.23.3

Income Taxes - Additional Information (Details) - USD ($) | 12 Months Ended |
--- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2021 | Jun. 25, 2018
Class of Stock [Line Items] |  |  |  |
Valuation allowance | $ 28,944,000 | $ 27,555,000 |  |
Investment in partnership | 52,432,000 | 56,388,000 |  |
Accrued interest related to uncertain tax positions | 0 | 0 |  |
Accrued penalties related to uncertain tax positions | 0 | 0 |  |
Unrecognized tax benefits | 238,000 | 83,000 | $ 108,000 |
Percent of tax benefits payable to continuing equity owners |  |  |  | 85.00%
Tax benefits retained |  |  |  | 15.00%
Increase in net deferred tax assets |  |  | 13,990,000 |
Increase tax receivable agreement liability |  |  | $ 11,892,000 |
Deferred tax asset recognized | $ 89,835,000 | 78,314,000 |  |
Period of payment to continuing equity owners | 24 years |  |  |
i3 Vericals, LLC |  |  |  |
Class of Stock [Line Items] |  |  |  |
Valuation allowance | $ 20,046,000 |  |  |
Increase (decrease) in valuation allowance for deferred tax assets | (1,792,000) |  |  |
Investment in partnership | 52,432,000 |  |  |
Minimum |  |  |  |
Class of Stock [Line Items] |  |  |  |
Expected payments for repurchase of redeemable noncontrolling interest | 0 |  |  |
Maximum |  |  |  |
Class of Stock [Line Items] |  |  |  |
Expected payments for repurchase of redeemable noncontrolling interest | 3,235,000 |  |  |
Continuing Equity Owner | Class B Common Stock |  |  |  |
Class of Stock [Line Items] |  |  |  |
Increase in deferred tax assets | 206,000 | 898,000 |  |
Increase tax receivable agreement liability | 175,000 | $ 763,000 |  |
Deferred tax asset recognized | 37,723,000 |  |  |
Tax benefits due to continuing equity owners | $ 40,079,000 |  |  |
Common Stock | Class A Common Stock |  |  |  |
Class of Stock [Line Items] |  |  |  |
Redemption of common units in i3 Verticals, LLC (in shares) | 24,748 | 111,000 | 1,671,479 |
Common Stock | Class B Common Stock |  |  |  |
Class of Stock [Line Items] |  |  |  |
Redemption of common units in i3 Verticals, LLC (in shares) | (24,748) | (111,000) | (1,671,479) |
Federal |  |  |  |
Class of Stock [Line Items] |  |  |  |
Net operating loss carryforwards | $ 44,098,000 | $ 43,233,000 |  |
Tax credit carryforward | 698,000 | 359,000 |  |
(Benefit from) Provision for deferred income taxes | 9,959,000 | $ 9,438,000 |  |
Valuation allowance | 387,000 |  |  |
Increase (decrease) in valuation allowance for deferred tax assets | 421,000 |  |  |
State |  |  |  |
Class of Stock [Line Items] |  |  |  |
Net operating loss carryforwards | 124,656,000 |  |  |
(Benefit from) Provision for deferred income taxes | 7,871,000 |  |  |
Valuation allowance | 8,511,000 |  |  |
Increase (decrease) in valuation allowance for deferred tax assets | $ 3,602,000 |  |  |

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