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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

Schedule of Estimated Fair Value of Options Valuation Assumptions

The following table provides the significant assumptions used in determining the estimated grant date fair value of the stock options granted in fiscal 2022. No grants were awarded in fiscal 2021 and 2020.

Expected term (in years)			4.45
Expected volatility			64.42		%
Expected dividend yield			0.20		%
Risk-free rate			3.23		%

Schedule of Assets and Liabilities Measured at Fair Value on Nonrecurring Basis

Assets and liabilities that are measured at fair value on a nonrecurring basis are as follows (in thousands):

												Fair Value at Reporting Date Using
Description						September 30, 2022						Quoted Prices in Active Markets for Identical Asset (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Property and equipment*						$	32,904					$	—					$	—					$	32,904
Property and equipment**						3,432						—						—						3,432
Indefinite-lived intangibles*						50,454						—						—						50,454
Definite-lived intangibles*						27,986						—						—						27,986
Goodwill*						20,608						—						—						20,608
Goodwill**						663						—						—						663
Current assets*						681						—						—						681

*Certain assets and liabilities measured at the acquisition dates.

** Measured at year-end impairment testing.

												Fair Value at Reporting Date Using
Description						September 30, 2021						Quoted Prices in Active Markets for Identical Asset (Level 1)						Significant Other Observable Inputs (Level 2)						Significant Unobservable Inputs (Level 3)
Property and equipment						$	2,044					$	—					$	—					$	2,044
Indefinite-lived intangibles						2,008						—						—						2,008
Goodwill						2,096						—						—						2,096
Asset held for sale						3,007						—						3,007						—

						Unrealized Gain (Loss/Impairments) Recognized
						Years Ended September 30,
Description						2022						2021						2020
Goodwill						$	(566)					$	(6,307)					$	(7,944)
Property and equipment, net (including held for sale)						(1,029)						(2,202)						(302)
Indefinite-lived intangibles						(293)						(5,296)						(2,265)
Operating lease right-of-use assets						—						—						(104)
Other assets (equity securities)						—						(84)						(64)

Schedule of Significant Unobservable Inputs Used in Level 3 Fair Value Measurement

The significant unobservable inputs used in our level 3 fair value measurements are as follows:

Range (Weighted Average)

Areas

Valuation Techniques

Unobservable Input

2022

2021

Property and equipment

Discounted cash flow

EBITDA multiple

9x - 10x (10x)

8x (8x)

Revenue/EBITDA growth rate

0% - 2.5% (1.5%)

0% - 2.5% (1%)

Weighted average cost of capital

12.5% (12.5%)

13% - 17% (15%)

Goodwill

Discounted cash flow

EBITDA multiple

8x - 10x (9x)

8x (8x)

Revenue/EBITDA growth rate

0% - 2.5% (1.5%)

0% - 2.5% (1%)

Weighted average cost of capital

12.5% (12.5%)

13% - 17% (15%)

SOB licenses

Multiperiod excess earnings

EBITDA multiple

9x - 10x (10x)

8x (8x)

Revenue/EBITDA growth rate

0% - 2.5% (1.5%)

0% - 2.5% (1%)

Weighted average cost of capital

12.5% (12.5%)

13% - 17% (15%)

Contributory asset charges rate

0.5% - 7.4% (2.3%)

1.4% - 8.0% (4%)

Tradename

Relief-from-royalty method

Revenue growth rate

0% - 2.5% (1.5%)

0% - 2.5% (2.5%)

Terminal multiple

9x - 10x (9x)

8x (8x)

Royalty rate

3.5% - 4.5% (4%)

None

Weighted average cost of capital

12.5% (12.5%)

15% (15%)

Operating lease right-of-use assets

Discounted cash flow

EBITDA growth rate

0% - 2.5% (1.5%)

0% - 2.5% (1%)

Weighted average cost of capital

12.5% (12.5%)

13% - 17% (15%)

Business combinations

Various*

Growth rate

2.5% - 10% (4.8%)

None

Weighted average cost of capital

15% - 19.5% (18.1%)

None

Internal rate of return

15% - 21.5% (19.4%)

None

Contributory asset charges rate

8.5% - 10.2% (9.3%)

None

* Includes all of the valuation techniques for each of the fair valued assets above.

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Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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