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REVISION OF PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Tables) | 12 Months Ended
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Sep. 30, 2023
Accounting Policies [Abstract] |
Schedule of Error Corrections and Prior Period Adjustments | The Company has not filed, and does not intend to file, an amendment to the previously filed Annual Report on Form 10-K for the period ended September 30, 2022, but instead is revising its previously reported financial statements in this Annual Report on Form 10-K, as follows (amounts in thousands):
| As of September 30, 2022
| As Previously Reported |  | Total Adjustments |  | As Revised
Accounts receivable, net (i) | $ | 27,874 |  |  | $ | 8,048 |  |  | $ | 35,922 |
Contract assets, current portion (iii) | 6,273 |  |  | 764 |  |  | 7,037 |
Prepaid expenses (iii) | 2,000 |  |  | (54) |  |  | 1,946 |
Goodwill (ii) | 120,186 |  |  | (4,554) |  |  | 115,632 |
Deferred income tax assets (iii) | 10,245 |  |  | (135) |  |  | 10,110 |
Total assets | 360,410 |  |  | 4,069 |  |  | 364,479 |
Income tax payables (iii) | 194 |  |  | 12 |  |  | 206 |
Other current liabilities (iii) | 2,409 |  |  | (7) |  |  | 2,402 |
Deferred revenue, current portion (i)(iii) | 13,394 |  |  | 7,956 |  |  | 21,350 |
Deferred income tax liabilities (ii) | 14,132 |  |  | (4,554) |  |  | 9,578 |
Total liabilities | $ | 190,093 |  |  | $ | 3,407 |  |  | $ | 193,500 |
| Twelve months ended September 30, 2022
| As Previously Reported |  | Total Adjustments |  | As Revised
Revenue |  |  |  |  |
Software and hardware (iii) | $ | 72,494 |  |  | $ | 434 |  |  | $ | 72,928 |
Services and other (iii) | 71,449 |  |  | 427 |  |  | 71,876 |
Total revenue | 143,943 |  |  | 861 |  |  | 144,804 |
Operating income | 11,339 |  |  | 861 |  |  | 12,200 |
Other expense, net (iii) | (370) |  |  | 4 |  |  | (366) |
Income tax benefit (iii) | 295 |  |  | (203) |  |  | 92 |
Net income | $ | 3,032 |  |  | $ | 662 |  |  | $ | 3,694 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9 + Details
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