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Investments (Tables)

3 Months Ended

Dec. 31, 2018

Investments, Debt and Equity Securities [Abstract]

Schedule of Investments by Type of Security

The following tables summarize investments by type of security as of December 31, 2018 and September 30, 2018, respectively (amounts shown in thousands):

December 31, 2018:			Cost						Gross Unrealized Gains						Gross Unrealized Losses						Fair Market Value
Available-for-sale securities:
U.S. Treasury, short-term			$	3,698					$	—					$	(2)					$	3,696
Corporate debt securities, short-term			5,561						—						(9)						5,552
Total			$	9,259					$	—					$	(11)					$	9,248

September 30, 2018:			Cost						Gross Unrealized Gains						Gross Unrealized Losses						Fair Market Value
Available-for-sale securities:
U.S. Treasury, short-term			$	3,693					$	—					$	(10)					$	3,683
Corporate debt securities, short-term			4,779						—						(14)						4,765
Total			$	8,472					$	—					$	(24)					$	8,448

Schedule of Fair Value of Investments Measured on Recurring Basis

The following tables represent the fair value hierarchy of the Company’s investments and acquisition-related contingent consideration as of December 31, 2018 and September 30, 2018, respectively (amounts shown in thousands):

December 31, 2018:			Balance						Quoted Prices in Active Markets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Assets:
Short-term investments:
U.S. Treasury			$	3,696					$	3,696					$	—					$	—
Corporate debt securities
Financial			2,246						—						2,246						—
Industrial			1,922						—						1,922						—
Commercial paper
Financial			1,384						—						1,384						—
Total assets at fair value			$	9,248					$	3,696					$	5,552					$	—
Liabilities:
Acquisition-related contingent consideration			3,007						—						—						3,007
Total liabilities at fair value			$	3,007					$	—					$	—					$	3,007

September 30, 2018:			Balance						Quoted Prices in Active Markets (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Assets:
Short-term investments:
U.S. Treasury			$	3,683					$	3,683					$	—					$	—
Corporate debt securities
Financial			2,847						—						2,847						—
Industrial			1,918						—						1,918						—
Total assets at fair value			$	8,448					$	3,683					$	4,765					$	—
Liabilities:
Acquisition-related contingent consideration			3,051						—						—						3,051
Total liabilities at fair value			3,051						—						—						3,051

Schedule of Contingent Consideration Measured at Fair Value

The following table includes a summary of the contingent consideration measured at fair value using significant unobservable inputs (Level 3) during the three months ended December 31, 2018 (amounts shown in thousands):

Balance at September 30, 2018			$	3,051
Foreign currency effect on contingent consideration			(44)
Balance at December 31, 2018			$	3,007

X

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes 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 liability.

+ References

Reference 1: 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=99377789&loc=d3e19207-110258

Reference 2: 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=99377789&loc=d3e19279-110258

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- Definition

Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

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