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Business Combinations (Tables) | 3 Months Ended
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Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract] |
Schedule of Estimated Fair Values of the Assets Acquired and Liabilities Assumed as Part of a Business Acquisition | The following table summarizes the estimated fair values of the assets acquired and liabilities assumed from the ID R&D Acquisition as of the Closing Date (amounts shown in thousands):
Current assets | $ | 320 |  |  |  |  |
Property, plant, and equipment | 114 |  |  |  |  |
Intangible assets | 16,930 |  |  |  |  |
Goodwill | 27,748 |  |  |  |  |
Current liabilities | (425) |  |  |  |  |
Other non-current liabilities | (2,355) |  |  |  |  |
Net assets acquired | $ | 42,332 |  |  |  |  |
Schedule of Intangible Assets Acquired | The following table summarizes the estimated fair values and estimated useful lives of intangible assets with definite lives acquired from the ID R&D Acquisition as of the Closing Date (amounts shown in thousands, except for years):
| Amortization Period |  | Amount assigned
Completed technologies | 7.0 years |  | $ | 14,020 |
Customer relationships | 3.0 years |  | 2,540 |
Trade names | 5.0 years |  | 370 |
Total intangible assets acquired |  |  | $ | 16,930 |
Schedule of Pro Forma Information | The following unaudited pro forma financial information should not be taken as representative of the Company’s future consolidated results of operations and includes adjustments for the amortization expense related to the identified intangible assets. The following table summarizes the Company’s unaudited pro forma financial information and is presented as if the ID R&D Acquisition occurred on October 1, 2020 (amounts shown in thousands):
| Three months ended December 31, |  |  |  |  |
| 2021 |  | 2020 |  |  |  |  |  |  |  |  |
Pro forma revenue | $ | 32,473 |  |  | $ | 26,372 |  |  |  |  |  |  |  |  |  |  |  |
Pro forma net income (loss) | $ | 3,124 |  |  | $ | 1,152 |  |  |  |  |  |  |  |  |  |  |  |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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