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Investments (Tables)

3 Months Ended

Dec. 31, 2019

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, 2019 and September 30, 2019, respectively (amounts shown in thousands):

December 31, 2019:			Cost						Gross Unrealized Gains						Gross Unrealized Losses						Fair Market Value
Available-for-sale securities:
U.S. Treasury, short-term			$	5,217					$	3					$	(1)					$	5,219
Asset-backed securities, short-term			801						—						—						801
Corporate debt securities, short-term			12,248						3						—						12,251
U.S. Treasury, long-term			4,033						1						—						4,034
Asset-backed securities, long-term			2,116						1						—						2,117
Corporate debt securities, long-term			654						—						—						654
Total			$	25,069					$	8					$	(1)					$	25,076

September 30, 2019:			Cost						Gross Unrealized Gains						Gross Unrealized Losses						Fair Market Value
Available-for-sale securities:
U.S. Treasury, short-term			$	4,240					$	2					$	—					$	4,242
Corporate debt securities, short-term			12,258						2						—						12,260
U.S. Treasury, long-term			1,102						—						(1)						1,101
Corporate debt securities, long-term			451						—						—						451
Total			$	18,051					$	4					$	(1)					$	18,054

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, 2019 and September 30, 2019, respectively (amounts shown in thousands):

December 31, 2019:			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			$	5,219					$	5,219					$	—					$	—
Asset-backed securities			801						—						801						—
Corporate debt securities
Financial			2,954						—						2,954						—
Industrial			1,372						—						1,372						—
Commercial paper
Financial			5,334						—						5,334						—
Industrial			2,591						—						2,591						—
Total short-term investments at fair value			18,271						5,219						13,052						—
Long-term investments:
U.S. Treasury			4,034						4,034						—						—
Asset-backed securities			2,117						—						2,117						—
Corporate debt securities
Financial			654						—						654						—
Total assets at fair value			$	25,076					$	9,253					$	15,823					$	—
Liabilities:
Acquisition-related contingent consideration			1,642						—						—						1,642
Total liabilities at fair value			$	1,642					$	—					$	—					$	1,642

September 30, 2019:			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			$	4,242					$	4,242					$	—					$	—
Corporate debt securities
Financial			2,503						—						2,503						—
Industrial			1,371						—						1,371						—
Commercial paper
Financial			5,560						—						5,560						—
Industrial			2,826						—						2,826						—
Total short-term investments at fair value			16,502						4,242						12,260						—
Long-term investments:
U.S. Treasury			1,101						1,101						—						—
Corporate debt securities
Financial			451						—						451						—
Total assets at fair value			$	18,054					$	5,343					$	12,711					$	—
Liabilities:
Acquisition-related contingent consideration			1,601						—						—						1,601
Total liabilities at fair value			$	1,601					$	—					$	—					$	1,601

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, 2019 (amounts shown in thousands):

Balance at September 30, 2019			$	1,601
Foreign currency effect on contingent consideration			41
Balance at December 31, 2019			$	1,642

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=117815213&loc=d3e19207-110258

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-Name Accounting Standards Codification
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258

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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://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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
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-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

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