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Fair Value Measurements (Tables) | 9 Months Ended
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Jun. 30, 2020
Fair Value Disclosures [Abstract] |
Assets and Liabilities Measured at Fair Value on Recurring Basis | Assets and liabilities measured at fair value on a recurring basis by level of the fair value hierarchy were as follows:
|  | June 30, 2020 |
(Dollars in thousands) |  | Quoted Prices in Active Markets for Identical Instruments (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |  |  | Total Fair Value |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  | $ | — |  |  | $ | 29,714 |  |  | $ | — |  |  | $ | 29,714 |
Available-for-sale securities |  |  | — |  |  |  | 24,178 |  |  |  | — |  |  |  | 24,178 |
Total assets |  | $ | — |  |  | $ | 53,892 |  |  | $ | — |  |  | $ | 53,892 |
|  | September 30, 2019 |
(Dollars in thousands) |  | Quoted Prices in Active Markets for Identical Instruments (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |  |  | Total Fair Value |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  | $ | — |  |  | $ | 24,375 |  |  | $ | — |  |  | $ | 24,375 |
Available-for-sale securities |  |  | — |  |  |  | 24,931 |  |  |  | — |  |  | $ | 24,931 |
Total assets |  | $ | — |  |  | $ | 49,306 |  |  | $ | — |  |  | $ | 49,306 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingent consideration |  | $ | — |  |  | $ | — |  |  | $ | (3,200 | ) |  | $ | (3,200 | )
Total liabilities |  | $ | — |  |  | $ | — |  |  | $ | (3,200 | ) |  | $ | (3,200 | )
Schedule of Contingent Consideration Liabilities Measured at Fair Value | Changes in the contingent consideration liabilities measured at fair value using Level 3 inputs were as follows:
|  | Three Months Ended |  |  | Nine Months Ended |
|  | June 30, |  |  | June 30, |
(Dollars in thousands) |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Beginning balance |  | $ | — |  |  | $ | 3,009 |  |  | $ | 3,200 |  |  | $ | 14,466 |
Additions |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Fair value adjustments |  |  | — |  |  |  | 57 |  |  |  | — |  |  |  | (454 | )
Settlements |  |  | — |  |  |  | — |  |  |  | (3,200 | ) |  |  | (10,979 | )
Interest accretion |  |  | — |  |  |  | 47 |  |  |  | — |  |  |  | 206 |
Foreign currency translation loss (gain) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (126 | )
Ending balance |  | $ | — |  |  | $ | 3,113 |  |  | $ | — |  |  | $ | 3,113 |

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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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