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INVESTMENTS | 12 Months Ended
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Sep. 30, 2024
Investments, Debt and Equity Securities [Abstract] |
INVESTMENTS | 5. INVESTMENTS The following tables summarize investments by type of security as of September 30, 2024 and 2023, respectively (amounts in thousands):
September 30, 2024: | Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Fair Market Value
Available-for-sale securities: |  |  |  |  |  |  |
U.S. Treasury, short-term | $ | 3,841 |  |  | $ | 1 |  |  | $ | (6) |  |  | $ | 3,836 |
Commercial paper, short-term | 15,964 |  |  | 20 |  |  | — |  |  | 15,984 |
Corporate debt securities, short-term | 17,008 |  |  | 56 |  |  | — |  |  | 17,064 |
Corporate debt securities, long-term | 11,328 |  |  | 84 |  |  | (2) |  |  | 11,410 |
Total | $ | 48,141 |  |  | $ | 161 |  |  | $ | (8) |  |  | $ | 48,294 |
September 30, 2023: | Cost |  | Gross Unrealized Gains |  | Gross Unrealized Losses |  | Fair Market Value
Available-for-sale securities: |  |  |  |  |  |  |
U.S. Treasury, short-term | $ | 40,329 |  |  | $ | 1 |  |  | $ | (76) |  |  | $ | 40,254 |
Corporate debt securities, short-term | 34,545 |  |  | — |  |  | (99) |  |  | 34,446 |
U.S. Treasury, long-term | 1,371 |  |  | — |  |  | (67) |  |  | 1,304 |
Total | $ | 76,245 |  |  | $ | 1 |  |  | $ | (242) |  |  | $ | 76,004 |
No other-than-temporary impairment charges were recognized in the twelve months ended September 30, 2024, 2023, and 2022. The Company had no realized gain or loss from the sale of available-for-sale securities during each of the twelve months ended September 30, 2024 and 2023. The Company realized a $0.3 million loss from the sale of available-for-sale securities during the twelve months ended September 30, 2022. This amount was reclassified to the statement of operations and comprehensive income (loss) net of a tax benefit of $0.1 million. The following table summarizes the fair market value and net carrying value of the available-for-sale securities by contractual maturity (amounts in thousands):
| Available-for-sale securities
| Cost |  | Fair Market Value
Due within 1 year | $ | 36,813 |  |  | $ | 36,884 |
Due in 1 to 5 years | 11,328 |  |  | 11,410 |
Total | $ | 48,141 |  |  | $ | 48,294 |

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