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Supplemental Balance Sheet Information | 9 Months Ended
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Jun. 30, 2022
Balance Sheet Related Disclosures [Abstract] |
Supplemental Balance Sheet Information | 5. Supplemental Balance Sheet Information Investments The amortized cost, unrealized holding gains and losses, and fair value of available-for-sale securities were as follows:
|  | June 30, 2022 |
|  | Valuation |  |  | Balance Sheet Classification |
(In thousands) |  | Amortized Cost |  |  | Unrealized Gains |  |  | Unrealized Losses |  |  | Fair Value |  |  | Current Assets |  |  | Noncurrent Assets |
Commercial paper and corporate bonds |  | $ | 2,018 |  |  | $ | — |  |  | $ | (6 | ) |  | $ | 2,012 |  |  | $ | 2,012 |  |  | $ | — |
Total |  | $ | 2,018 |  |  | $ | — |  |  | $ | (6 | ) |  | $ | 2,012 |  |  | $ | 2,012 |  |  | $ | — |
|  | September 30, 2021 |
|  | Valuation |  |  | Balance Sheet Classification |
(In thousands) |  | Amortized Cost |  |  | Unrealized Gains |  |  | Unrealized Losses |  |  | Fair Value |  |  | Current Assets |  |  | Noncurrent Assets |
Commercial paper and corporate bonds |  | $ | 9,718 |  |  | $ | 2 |  |  | $ | (1 | ) |  | $ | 9,719 |  |  | $ | 7,717 |  |  | $ | 2,002 |
Total |  | $ | 9,718 |  |  | $ | 2 |  |  | $ | (1 | ) |  | $ | 9,719 |  |  | $ | 7,717 |  |  | $ | 2,002 |
Inventories Inventories consisted of the following components:
|  | June 30, |  |  | September 30, |
(In thousands) |  | 2022 |  |  | 2021 |
Raw materials |  | $ | 6,252 |  |  | $ | 4,165 |
Work-in process |  |  | 1,943 |  |  |  | 1,295 |
Finished products |  |  | 2,731 |  |  |  | 1,300 |
Total |  | $ | 10,926 |  |  | $ | 6,760 |
Prepaids and Other Assets, Current Prepaids and other current assets consisted of the following:
|  | June 30, |  |  | September 30, |
(In thousands) |  | 2022 |  |  | 2021 |
Prepaid expenses |  | $ | 3,208 |  |  | $ | 1,712 |
Irish research and development credits receivable |  |  | 1,006 |  |  |  | 1,164 |
CARES Act employee retention credit receivable |  |  | 3,434 |  |  |  | 3,577 |
Prepaids and other |  | $ | 7,648 |  |  | $ | 6,453 |
In the fourth quarter of fiscal 2021, a benefit of $3.6 million was recorded to reduce operating costs and expenses as a result of our eligibility for the employee retention credit under the provisions of the Coronavirus Aid, Relief and Economic Security Act (the "CARES Act") enacted in March 2020. This benefit and corresponding receivable reflected anticipated reimbursement of personnel expenses we incurred in fiscal 2021 and 2020. Intangible Assets Intangible assets consisted of the following:
|  | June 30, 2022 |
(In thousands) |  | Weighted Average Original Life (Years) |  |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net |
Definite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer lists and relationships |  |  | 8.9 |  |  | $ | 12,032 |  |  | $ | (9,039 | ) |  | $ | 2,993 |
Developed technology |  |  | 11.9 |  |  |  | 33,613 |  |  |  | (7,565 | ) |  |  | 26,048 |
Patents and other |  |  | 14.1 |  |  |  | 3,551 |  |  |  | (2,420 | ) |  |  | 1,131 |
Total definite-lived intangible assets |  |  |  |  |  |  | 49,196 |  |  |  | (19,024 | ) |  |  | 30,172 |
Unamortized intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trademarks and trade names |  |  |  |  |  |  | 580 |  |  |  | — |  |  |  | 580 |
Total intangible assets |  |  |  |  |  | $ | 49,776 |  |  | $ | (19,024 | ) |  | $ | 30,752 |
|  | September 30, 2021 |
(In thousands) |  | Weighted Average Original Life (Years) |  |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net |
Definite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer lists and relationships |  |  | 8.9 |  |  | $ | 13,216 |  |  | $ | (8,878 | ) |  | $ | 4,338 |
Developed technology |  |  | 11.9 |  |  |  | 36,531 |  |  |  | (5,652 | ) |  |  | 30,879 |
Patents and other |  |  | 14.1 |  |  |  | 3,551 |  |  |  | (2,294 | ) |  |  | 1,257 |
Total definite-lived intangible assets |  |  |  |  |  |  | 53,298 |  |  |  | (16,824 | ) |  |  | 36,474 |
Unamortized intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trademarks and trade names |  |  |  |  |  |  | 580 |  |  |  | — |  |  |  | 580 |
Total intangible assets |  |  |  |  |  | $ | 53,878 |  |  | $ | (16,824 | ) |  | $ | 37,054 |
Intangible asset amortization expense was $1.1 million and $0.6 million for the three months ended June 30, 2022 and 2021, respectively, and $3.4 million and $1.9 million for the nine months ended June 30, 2022 and 2021, respectively. Based on the intangible assets in service as of June 30, 2022, estimated amortization expense for future fiscal years is as follows:
(In thousands) |  |  |  |
Remainder of 2022 |  | $ | 1,063 |
2023 |  |  | 3,739 |
2024 |  |  | 3,656 |
2025 |  |  | 3,622 |
2026 |  |  | 2,754 |
2027 |  |  | 2,510 |
Thereafter |  |  | 12,828 |
Definite-lived intangible assets |  | $ | 30,172 |
Future amortization amounts presented above are estimates. Actual future amortization expense may be different as a result of future acquisitions, impairments, changes in amortization periods, foreign currency translation rates, or other factors. Goodwill Changes in the carrying amount of goodwill by segment were as follows:
(In thousands) |  | In Vitro Diagnostics |  |  | Medical Device |  |  | Total |
Goodwill as of September 30, 2021 |  | $ | 8,010 |  |  | $ | 37,596 |  |  | $ | 45,606 |
Currency translation adjustment |  |  | — |  |  |  | (3,293 | ) |  |  | (3,293 | )
Measurement period adjustment (1) |  |  | — |  |  |  | 277 |  |  |  | 277 |
Goodwill as of June 30, 2022 |  | $ | 8,010 |  |  | $ | 34,580 |  |  | $ | 42,590 |
| (1) | During the third quarter of fiscal 2022, measurement period adjustments were recorded to finalize the allocation of purchase consideration for the fiscal 2021 Vetex acquisition (Note 11).
Other Assets, Noncurrent Other noncurrent assets consisted of the following:
|  | June 30, |  |  | September 30, |
(In thousands) |  | 2022 |  |  | 2021 |
Operating lease right-of-use assets |  | $ | 3,796 |  |  | $ | 2,435 |
Other |  |  | 1,711 |  |  |  | 1,283 |
Other assets |  | $ | 5,507 |  |  | $ | 3,718 |
Other noncurrent assets include prepaid expenses and receivables related to refundable Irish research and development tax credits. Accrued Other Liabilities Accrued other liabilities consisted of the following:
|  | June 30, |  |  | September 30, |
(In thousands) |  | 2022 |  |  | 2021 |
Accrued professional fees |  | $ | 370 |  |  | $ | 489 |
Accrued clinical study expense |  |  | 1,876 |  |  |  | 1,667 |
Accrued purchases |  |  | 1,198 |  |  |  | 1,195 |
Acquisition of in-process research and development (1) |  |  | 975 |  |  |  | 494 |
Operating lease liability, current portion |  |  | 897 |  |  |  | 518 |
Other |  |  | 541 |  |  |  | 542 |
Total accrued other liabilities |  | $ | 5,857 |  |  | $ | 4,905 |
| (1) | Acquisition of in-process research and development consists of the present value of guaranteed payments to be made (current portion) in connection with an asset acquisition in fiscal 2018 (Note 10).
Other Long-term Liabilities Other long-term liabilities consisted of the following:
|  | June 30, |  |  | September 30, |
(In thousands) |  | 2022 |  |  | 2021 |
Deferred consideration (1) |  | $ | 4,235 |  |  | $ | 5,106 |
Contingent consideration (2) |  |  | 826 |  |  |  | 817 |
Unrecognized tax benefits (3) |  |  | 2,359 |  |  |  | 2,538 |
Operating lease liabilities (4) |  |  | 4,104 |  |  |  | 3,188 |
Other long-term liabilities |  | $ | 11,524 |  |  | $ | 11,649 |
| (1) | Deferred consideration consists of the present value of guaranteed payments to be made (noncurrent portion) in connection with the fiscal 2021 Vetex acquisition (Note 11) and with an asset acquisition in fiscal 2018 (Note 10).
| (2) | Contingent consideration consists of the fair value of contingent consideration liabilities associated with the fiscal 2021 Vetex acquisition (Note 11).
| (3) | Balance of unrecognized tax benefits (Note 9) includes accrued interest and penalties, if applicable.
| (4) | Operating lease liabilities consist of the non-current portion of the net present value of future minimum lease payments, reduced by the discounted value of leasehold improvement incentives paid or payable to the Company.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI https://asc.fasb.org/topic&trid=2122208 + Details
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