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v3.21.2

Impact on Previously Issued Financial Statements for Immaterial Adjustments (Tables) | 9 Months Ended
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Jun. 30, 2021
Accounting Changes And Error Corrections [Abstract] |
Summary of Revised Consolidated Financial Statements | In order to present the impact of these resulting adjustments, previously issued financial statements have been revised and are presented as “As Revised” in the tables presented below.
|  | Three Months Ended December 31, 2019 |
Revised Consolidated Statement of Operations Amounts: |  | As Reported |  |  | Adjustment |  |  | As Revised |
Total revenues |  |  | 77,459 |  |  |  | 246 |  |  |  | 77,705 |
Gross profit |  |  | 51,525 |  |  |  | 246 |  |  |  | 51,771 |
Loss from operations |  |  | (2,097 | ) |  |  | 246 |  |  |  | (1,851 | )
Loss before income taxes |  |  | (8,760 | ) |  |  | 246 |  |  |  | (8,514 | )
Provision for income taxes |  |  | 3,002 |  |  |  | (233 | ) |  |  | 2,769 |
Net loss |  | $ | (11,762 | ) |  | $ | 479 |  |  | $ | (11,283 | )
Net loss per share: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (0.33 | ) |  |  |  |  |  | $ | (0.31 | )
Diluted |  | $ | (0.33 | ) |  |  |  |  |  | $ | (0.31 | )
|  | Three Months Ended March 31, 2020 |
Revised Consolidated Statement of Operations Amounts: |  | As Reported |  |  | Adjustment |  |  | As Revised |
Total revenues |  |  | 86,495 |  |  |  | 328 |  |  |  | 86,823 |
Gross profit |  |  | 57,765 |  |  |  | 328 |  |  |  | 58,093 |
Income from operations |  |  | 12,006 |  |  |  | 328 |  |  |  | 12,334 |
Income before income taxes |  |  | 5,777 |  |  |  | 328 |  |  |  | 6,105 |
Benefit from income taxes |  |  | (6,718 | ) |  |  | 11 |  |  |  | (6,707 | )
Net income |  | $ | 12,495 |  |  | $ | 317 |  |  | $ | 12,812 |
Net income per share: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 0.34 |  |  |  |  |  |  | $ | 0.35 |
Diluted |  | $ | 0.33 |  |  |  |  |  |  | $ | 0.34 |
|  | Three Months Ended June 30, 2020 |
Revised Consolidated Statement of Operations Amounts: |  | As Reported |  |  | Adjustment |  |  | As Revised |
Total revenues |  |  | 74,810 |  |  |  | 387 |  |  |  | 75,197 |
Gross profit |  |  | 47,207 |  |  |  | 387 |  |  |  | 47,594 |
Loss from operations |  |  | (4,696 | ) |  |  | 387 |  |  |  | (4,309 | )
Loss before income taxes |  |  | (30,650 | ) |  |  | 387 |  |  |  | (30,263 | )
Benefit from income taxes |  |  | (2,469 | ) |  |  | 258 |  |  |  | (2,211 | )
Net loss |  | $ | (28,181 | ) |  | $ | 129 |  |  | $ | (28,052 | )
Net loss per share: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (0.77 | ) |  |  |  |  |  | $ | (0.77 | )
Diluted |  | $ | (0.77 | ) |  |  |  |  |  | $ | (0.77 | )
|  | Year Ended September 30, 2020 |
Revised Consolidated Statement of Operations Amounts: |  | As Reported |  |  | Adjustment |  |  | As Revised |
Total revenues |  |  | 329,646 |  |  |  | 1,321 |  |  |  | 330,967 |
Gross profit |  |  | 221,795 |  |  |  | 1,321 |  |  |  | 223,116 |
Income from operations |  |  | 19,331 |  |  |  | 3,100 |  |  |  | 22,431 |
Loss before income taxes |  |  | (26,140 | ) |  |  | 3,100 |  |  |  | (23,040 | )
Benefit from income taxes |  |  | (5,509 | ) |  |  | 785 |  |  |  | (4,724 | )
Net loss |  | $ | (20,631 | ) |  | $ | 2,315 |  |  | $ | (18,316 | )
Net loss per share: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (0.57 | ) |  |  |  |  |  | $ | (0.50 | )
Diluted |  | $ | (0.57 | ) |  |  |  |  |  | $ | (0.50 | )
|  | September 30, 2020 |
Revised Consolidated Balance Sheet Amounts: |  | As Reported |  |  | Adjustment |  |  | As Revised |
ASSETS |
Total current assets |  |  | 249,148 |  |  |  | 957 |  |  |  | 250,105 |
Total assets |  | $ | 1,687,445 |  |  | $ | 172 |  |  | $ | 1,687,617 |
LIABILITIES AND STOCKHOLDERS' EQUITY |
Total current liabilities |  |  | 200,774 |  |  |  | (2,143 | ) |  |  | 198,631 |
Total liabilities |  |  | 729,689 |  |  |  | (2,143 | ) |  |  | 727,546 |
Total stockholders' equity |  |  | 957,756 |  |  |  | 2,315 |  |  |  | 960,071 |
Total liabilities and stockholders' equity |  | $ | 1,687,445 |  |  | $ | 172 |  |  | $ | 1,687,617 |
|  | Three Months Ended December 31, 2020 |
Revised Condensed Consolidated Statement of Operations Amounts: |  | As Reported |  |  | Adjustment |  |  | As Revised |
Total revenues |  |  | 94,964 |  |  |  | (1,321 | ) |  |  | 93,643 |
Total cost of revenues |  |  | 26,881 |  |  |  | 7 |  |  |  | 26,888 |
Gross profit |  |  | 68,083 |  |  |  | (1,328 | ) |  |  | 66,755 |
Total operating expenses |  |  | 47,811 |  |  |  | 1,400 |  |  |  | 49,211 |
Income from operations |  |  | 20,272 |  |  |  | (2,728 | ) |  |  | 17,544 |
Income before income taxes |  |  | 14,254 |  |  |  | (2,728 | ) |  |  | 11,526 |
Benefit from income taxes |  |  | (7,384 | ) |  |  | (2,031 | ) |  |  | (9,415 | )
Net income |  | $ | 21,638 |  |  | $ | (697 | ) |  | $ | 20,941 |
Net income per share: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 0.58 |  |  |  |  |  |  | $ | 0.56 |
Diluted |  | $ | 0.54 |  |  |  |  |  |  | $ | 0.53 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 + Details
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