XML 74 R65.htm IDEA: XBRL DOCUMENT v3.23.3
RESTATEMENT OF PREVIOUSLY REPORTED UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS - Schedule of Balance Sheet (Details) - USD ($)
$ / shares in Units, $ in Thousands
Jun. 30, 2023
Mar. 31, 2023
Sep. 30, 2022
Jun. 30, 2022
Mar. 31, 2022
Sep. 30, 2021
Current assets:            
Cash and cash equivalents $ 87,490   $ 32,059 $ 21,543    
Short-term investments 40,651   58,268 49,531    
Accounts receivable, net 37,616   27,874 29,553    
Contract assets 7,420   6,273 5,125    
Prepaid expenses 2,227   2,000 3,078    
Other current assets 2,828   2,622 3,194    
Total current assets 178,232   129,096 112,024    
Long-term investments 2,815   10,633 19,534    
Property and equipment, net 3,010   3,493 3,802    
Right-of-use assets 4,335   5,155 5,673    
Intangible assets, net 70,414   75,756 85,743    
Goodwill 131,535   120,186 127,163    
Deferred income tax assets 18,553   10,245 13,557    
Other non-current assets 1,533   1,628 6,528    
Total assets 417,477   360,410 374,024    
Current liabilities:            
Accounts payable 7,733   4,974 3,981    
Accrued payroll and related taxes 9,548   10,393 10,276    
Accrued liabilities 1,231   1,155 4,016    
Deferred revenue, current portion 12,786   13,394 13,647    
Lease liabilities, current portion 2,123   2,110 2,093    
Acquisition-related contingent consideration 8,013   5,920 5,900    
Restructuring accrual 0   901 1,807    
Income taxes payable 10,059 [1]   194 [1] 1,332    
Other current liabilities 1,521 [1]   1,254 [1] 1,858    
Total current liabilities 53,687   40,497 44,910    
Convertible senior notes 133,579   127,970 126,157    
Deferred revenue, non-current portion 2,056   1,775 1,409    
Lease liabilities, non-current portion 2,968   4,106 4,776    
Deferred income tax liabilities, non current portion 15,970   14,132 19,227    
Other non-current liabilities 1,573   1,613 1,833    
Total liabilities 209,833   190,093 198,312    
Commitments and contingencies (Note 10)          
Stockholders’ equity:            
Preferred stock, $0.001 par value, 1,000,000 shares authorized, none issued and outstanding 0   0 0    
Common stock, $0.001 par value, 120,000,000 and 120,000,000 shares authorized, 45,507,401 and 44,680,429 issued and outstanding, as of June 30, 2023 and September 30, 2022, respectively 45   44 44    
Additional paid-in capital 225,633   216,493 211,212    
Accumulated other comprehensive income (loss) (9,504)   (28,219) (17,856)    
Accumulated deficit (8,530)   (18,001) (17,688)    
Total stockholders’ equity 207,644 $ 203,030 170,317 175,712 $ 184,892 $ 192,830
Total liabilities and stockholders’ equity $ 417,477   $ 360,410 $ 374,024    
Preferred stock, par value (in dollars per share) $ 0.001   $ 0.001 $ 0.001    
Preferred stock, shares authorized (in shares) 1,000,000   1,000,000 1,000,000    
Preferred stock, shares issued (in shares) 0   0 0    
Preferred stock, shares outstanding (in shares) 0   0 0    
Common stock, par value (in dollars per share) $ 0.001   $ 0.001 $ 0.001   $ 0.001
Common stock, shares authorized (in shares) 120,000,000   120,000,000 120,000,000   120,000,000
Common stock, shares issued (in shares) 45,507,401   44,680,429 44,396,263   44,168,745
Common stock, shares outstanding (in shares) 45,507,401   44,680,429 44,396,263   44,168,745
As Previously Reported            
Current assets:            
Cash and cash equivalents       $ 21,543    
Short-term investments       49,531    
Accounts receivable, net       29,618    
Contract assets       5,125    
Prepaid expenses       3,078    
Other current assets       3,194    
Total current assets       112,089    
Long-term investments       19,534    
Property and equipment, net       3,802    
Right-of-use assets       5,484    
Intangible assets, net       85,743    
Goodwill       127,992    
Deferred income tax assets       12,993    
Other non-current assets       6,959    
Total assets       374,596    
Current liabilities:            
Accounts payable       3,981    
Accrued payroll and related taxes       10,276    
Accrued liabilities       4,432    
Deferred revenue, current portion       13,220    
Lease liabilities, current portion       1,902    
Acquisition-related contingent consideration       4,980    
Restructuring accrual       1,807    
Income taxes payable       1,332    
Other current liabilities       1,858    
Total current liabilities       43,788    
Convertible senior notes       126,157    
Deferred revenue, non-current portion       1,409    
Lease liabilities, non-current portion       4,776    
Deferred income tax liabilities, non current portion       19,227    
Other non-current liabilities       1,923    
Total liabilities       197,280    
Commitments and contingencies (Note 10)          
Stockholders’ equity:            
Preferred stock, $0.001 par value, 1,000,000 shares authorized, none issued and outstanding       0    
Common stock, $0.001 par value, 120,000,000 and 120,000,000 shares authorized, 45,507,401 and 44,680,429 issued and outstanding, as of June 30, 2023 and September 30, 2022, respectively       44    
Additional paid-in capital       211,212    
Accumulated other comprehensive income (loss)       (17,856)    
Accumulated deficit       (16,084)    
Total stockholders’ equity       177,316    
Total liabilities and stockholders’ equity       374,596    
Total Adjustments            
Current assets:            
Cash and cash equivalents       0    
Short-term investments       0    
Accounts receivable, net       (65)    
Contract assets       0    
Prepaid expenses       0    
Other current assets       0    
Total current assets       (65)    
Long-term investments       0    
Property and equipment, net       0    
Right-of-use assets       189    
Intangible assets, net       0    
Goodwill       (829)    
Deferred income tax assets       564    
Other non-current assets       (431)    
Total assets       (572)    
Current liabilities:            
Accounts payable       0    
Accrued payroll and related taxes       0    
Accrued liabilities       (416)    
Deferred revenue, current portion       427    
Lease liabilities, current portion       191    
Acquisition-related contingent consideration       920    
Restructuring accrual       0    
Income taxes payable       0    
Other current liabilities       0    
Total current liabilities       1,122    
Convertible senior notes       0    
Deferred revenue, non-current portion       0    
Lease liabilities, non-current portion       0    
Deferred income tax liabilities, non current portion       0    
Other non-current liabilities       (90)    
Total liabilities       1,032    
Commitments and contingencies (Note 10)          
Stockholders’ equity:            
Preferred stock, $0.001 par value, 1,000,000 shares authorized, none issued and outstanding       0    
Common stock, $0.001 par value, 120,000,000 and 120,000,000 shares authorized, 45,507,401 and 44,680,429 issued and outstanding, as of June 30, 2023 and September 30, 2022, respectively       0    
Additional paid-in capital       0    
Accumulated other comprehensive income (loss)       0    
Accumulated deficit       (1,604)    
Total stockholders’ equity       (1,604)    
Total liabilities and stockholders’ equity       $ (572)    
[1] September 30, 2022 condensed consolidated balance sheet reflects reclassifications to conform to the current year presentation.