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Income Taxes (Tables)

12 Months Ended

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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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.

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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.

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