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REVISION OF PREVIOUSLY REPORTED CONSOLIDATED FINANCIAL STATEMENTS (Tables)

12 Months Ended

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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- References

No definition available.

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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

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