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ACQUISITIONS (Tables) | 3 Months Ended
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Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract] |
Schedule of Preliminary Purchase Consideration of the Acquired Assets and Assumed Liabilities | The fair values assigned to certain assets and liabilities assumed, as of the acquisition date, were as follows:
Accounts receivable | $ | 8,217 |
Inventories | — |
Prepaid expenses and other current assets | 110 |
Property and equipment | 5,437 |
Capitalized software | 12,600 |
Customer relationships | 33,800 |
Non-compete agreements | 200 |
Trade name | 600 |
Goodwill | 42,315 |
Total assets acquired | 103,279 |
Accounts payable | 9 |
Accrued expenses and other current liabilities | 3,134 |
Deferred revenue, current | 3,160 |
Other long-term liabilities | 11,976 |
Net assets acquired | $ | 85,000 |
The fair values assigned to certain assets and liabilities assumed, as of the acquisition dates, during the year ended September 30, 2022 were as follows:
Accounts receivable | $ | 651 |
Settlement assets | 685 |
Inventories | — |
Prepaid expenses and other current assets | 83 |
Property and equipment | 190 |
Capitalized software | 9,790 |
Acquired merchant relationships | 41,090 |
Non-compete agreements | — |
Trade name | 1,550 |
Goodwill | 61,347 |
Operating lease right-of-use assets | 263 |
Other assets | 22 |
Total assets acquired | 115,671 |
Accrued expenses and other current liabilities | 287 |
Settlement obligations | 685 |
Deferred revenue, current | 30 |
Current portion of operating lease liabilities | 82 |
Operating lease liabilities, less current portion | 181 |
Other long-term liabilities | 6,725 |
Net assets acquired | $ | 107,681 |
Schedule of Pro Forma Information | This supplemental pro forma information does not purport to be indicative of the results of operations that would have been attained had the acquisitions been made on these dates, or of results of operations that may occur in the future.
| Three months ended December 31,
| 2022 |  | 2021
Revenue | $ | 86,029 |  |  | $ | 79,109 |
Net income (loss) | $ | 169 |  |  | $ | (5,267) |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI https://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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