XML 76 R67.htm IDEA: XBRL DOCUMENT v3.23.3
RESTATEMENT OF PREVIOUSLY REPORTED UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS - Schedule of Cashflows (Details) - USD ($)
$ in Thousands
 3 Months Ended 9 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Jun. 30, 2023
Jun. 30, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net income $ (428) $ (215) $ 9,471 $ 3,344
Adjustments to reconcile net income to net cash provided by operating activities:        
Stock-based compensation expense     7,790 10,117
Amortization of intangible assets 4,300 4,700 13,270 9,176
Depreciation and amortization     1,187 1,064
Amortization of investment premiums & other     (64) 1,348
Accretion and amortization on debt securities     5,609 5,239
Net changes in estimated fair value of acquisition-related contingent consideration     2,093 (1,278)
Deferred taxes     (8,246) (1,705)
Changes in assets and liabilities, net of acquisitions:        
Accounts receivable     (9,014) (12,233)
Contract assets     (3,758) (1,737)
Other assets     (73) (848)
Accounts payable     2,633 1,147
Accrued payroll and related taxes     (1,099) (2,643)
Deferred revenue     (752) 1,917
Restructuring accrual     (971) 1,900
Other liabilities       1,205
Net cash provided by operating activities     28,113 16,013
Investing activities:        
Purchases of investments     (23,723) (47,818)
Sales and maturities of investments     50,000 173,198
Acquisitions, net of cash acquired     0 (126,607)
Purchases of property and equipment     (656) (929)
Net cash provided by (used in) investing activities     25,621 (2,156)
Financing activities:        
Proceeds from the issuance of equity plan common stock     1,351 1,162
Repurchases and retirements of common stock     0 (14,828)
Payment of acquisition-related contingent consideration     0 (6,770)
Loans made to non-executive employees     0 (1,041)
Principal payments on other borrowings       (36)
Net cash provided by (used in) financing activities     1,315 (21,513)
Foreign currency effect on cash and cash equivalents     382 (1,113)
Net increase (decrease) in cash and cash equivalents     55,431 (8,769)
Cash and cash equivalents at beginning of period     32,059 30,312
Cash and cash equivalents at end of period 87,490 21,543 87,490 21,543
Supplemental disclosures of cash flow information:        
Issuance of common stock for acquisition-related contingent consideration     0 2,722
Cash paid for interest     829 597
Cash paid for income taxes     3,074 819
Supplemental disclosures of non-cash investing and financing activities:        
Reclassification of convertible senior notes hedge and embedded conversion derivative to additional paid-in capital     0 42,821
Unrealized holding gain (loss) on available for sale investments $ 123 909 $ 771 (189)
As Previously Reported        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net income   811   4,948
Adjustments to reconcile net income to net cash provided by operating activities:        
Stock-based compensation expense       10,117
Amortization of intangible assets       9,176
Depreciation and amortization       1,064
Amortization of investment premiums & other       1,348
Accretion and amortization on debt securities       5,239
Net changes in estimated fair value of acquisition-related contingent consideration       (2,198)
Deferred taxes       (1,141)
Changes in assets and liabilities, net of acquisitions:        
Accounts receivable       (12,298)
Contract assets       (1,737)
Other assets       (1,090)
Accounts payable       1,147
Accrued payroll and related taxes       (2,643)
Deferred revenue       1,077
Restructuring accrual       1,900
Other liabilities       1,104
Net cash provided by operating activities       16,013
Investing activities:        
Purchases of investments       (47,818)
Sales and maturities of investments       173,198
Acquisitions, net of cash acquired       (126,607)
Purchases of property and equipment       (929)
Net cash provided by (used in) investing activities       (2,156)
Financing activities:        
Proceeds from the issuance of equity plan common stock       1,162
Repurchases and retirements of common stock       (14,828)
Payment of acquisition-related contingent consideration       (6,770)
Loans made to non-executive employees       (1,041)
Principal payments on other borrowings       (36)
Net cash provided by (used in) financing activities       (21,513)
Foreign currency effect on cash and cash equivalents       (1,113)
Net increase (decrease) in cash and cash equivalents       (8,769)
Cash and cash equivalents at beginning of period       30,312
Cash and cash equivalents at end of period   21,543   21,543
Supplemental disclosures of cash flow information:        
Issuance of common stock for acquisition-related contingent consideration       2,722
Cash paid for interest       597
Cash paid for income taxes       819
Supplemental disclosures of non-cash investing and financing activities:        
Reclassification of convertible senior notes hedge and embedded conversion derivative to additional paid-in capital       42,821
Unrealized holding gain (loss) on available for sale investments   909   (189)
Total Adjustments        
New Accounting Pronouncements or Change in Accounting Principle [Line Items]        
Net income   (1,026)   (1,604)
Adjustments to reconcile net income to net cash provided by operating activities:        
Stock-based compensation expense       0
Amortization of intangible assets       0
Depreciation and amortization       0
Amortization of investment premiums & other       0
Accretion and amortization on debt securities       0
Net changes in estimated fair value of acquisition-related contingent consideration       920
Deferred taxes       (564)
Changes in assets and liabilities, net of acquisitions:        
Accounts receivable       65
Contract assets       0
Other assets       242
Accounts payable       0
Accrued payroll and related taxes       0
Deferred revenue       840
Restructuring accrual       0
Other liabilities       101
Net cash provided by operating activities       0
Investing activities:        
Purchases of investments       0
Sales and maturities of investments       0
Acquisitions, net of cash acquired       0
Purchases of property and equipment       0
Net cash provided by (used in) investing activities       0
Financing activities:        
Proceeds from the issuance of equity plan common stock       0
Repurchases and retirements of common stock       0
Payment of acquisition-related contingent consideration       0
Loans made to non-executive employees       0
Principal payments on other borrowings       0
Net cash provided by (used in) financing activities       0
Foreign currency effect on cash and cash equivalents       0
Net increase (decrease) in cash and cash equivalents       0
Cash and cash equivalents at beginning of period       0
Cash and cash equivalents at end of period   0   0
Supplemental disclosures of cash flow information:        
Issuance of common stock for acquisition-related contingent consideration       0
Cash paid for interest       0
Cash paid for income taxes       0
Supplemental disclosures of non-cash investing and financing activities:        
Reclassification of convertible senior notes hedge and embedded conversion derivative to additional paid-in capital       0
Unrealized holding gain (loss) on available for sale investments   $ 0   $ 0