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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 30, 2024
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 2024 and 2023.
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, 2024 |  | Quoted Prices in Active Markets for Identical Asset (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Property and equipment** |  | $ | 7,975 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,975 |
Indefinite-lived intangibles** |  | 16,575 |  |  | — |  |  | — |  |  | 16,575 |
Definite-lived intangibles** |  | 1,682 |  |  | — |  |  | — |  |  | 1,682 |
|  |  |  | Fair Value at Reporting Date Using
Description |  | September 30, 2023 |  | Quoted Prices in Active Markets for Identical Asset (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Property and equipment* |  | $ | 21,454 |  |  | $ | — |  |  | $ | — |  |  | $ | 21,454 |
Indefinite-lived intangibles* |  | 43,948 |  |  | — |  |  | — |  |  | 43,948 |
Indefinite-lived intangibles** |  | 2,996 |  |  | — |  |  | — |  |  | 2,996 |
Definite-lived intangibles** |  | 8,220 |  |  | — |  |  | — |  |  | 8,220 |
Goodwill* |  | 6,881 |  |  | — |  |  | — |  |  | 6,881 |
Goodwill** |  | 1,084 |  |  | — |  |  | — |  |  | 1,084 |
Current assets* |  | 696 |  |  | — |  |  | — |  |  | 696 |
*Certain assets and liabilities measured at the acquisition dates. ** Measured at year-end impairment testing.
|  | Unrealized Gain (Loss/Impairments†) Recognized
|  | Years Ended September 30,
Description |  | 2024 |  | 2023 |  | 2022
Goodwill |  | $ | (8,861) |  |  | $ | (4,239) |  |  | $ | (566) |
Property and equipment, net (including held for sale) |  | (10,582) |  |  | (58) |  |  | (1,029) |
Indefinite-lived intangibles |  | (11,243) |  |  | (5,516) |  |  | (293) |
Definite-lived intangibles |  | (1,283) |  |  | (1,813) |  |  | — |
Operating lease right-of-use assets |  | (6,480) |  |  | (1,003) |  |  | — |
Other assets |  | (68) |  |  | — |  |  | — |
† Cumulative annual impairments based on interim and year-end testing.
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 |  | 2024 |  | 2023 |  | 2022
Property and equipment |  | Discounted cash flow |  | Long-term revenue/EBITDA growth rate |  | -2.3% - 1.6% (0.9%) |  | 0% - 2.5% (1.25%) |  | 0% - 2.5% (1.5%)
|  | Weighted average cost of capital |  | 9.6% (9.6%) |  | 11% (11%) |  | 12.5% (12.5%)
Goodwill |  | Discounted cash flow |  | EBITDA multiple |  | 1x - 13x (13x) |  | 9x - 12x (12x) |  | 8x - 10x (9x)
|  | Long-term revenue/EBITDA growth rate |  | -2.3% - 1.6% (0.9%) |  | 0% - 2.5% (2.5%) |  | 0% - 2.5% (1.5%)
|  | Weighted average cost of capital |  | 9.6% (9.6%) |  | 11% (11%) |  | 12.5% (12.5%)
SOB licenses |  | Multiperiod excess earnings |  | Long-term revenue/EBITDA growth rate |  | 1.6% (1.6%) |  | 0% - 2.5% (2.5%) |  | 0% - 2.5% (1.5%)
|  | Weighted average cost of capital |  | 9.6% (9.6%) |  | 11% (11%) |  | 12.5% (12.5%)
|  | Contributory asset charges rate |  | 5.1% - 16.2% (15.1%) |  | 10% - 21.5% (15%) |  | 0.5% - 7.4% (2.3%)
Tradename |  | Relief-from-royalty method |  | Long-term revenue growth rate |  | 1.6% (1.6%) |  | 0% - 2.5% (2.5%) |  | 0% - 2.5% (1.5%)
|  | Royalty rate |  | 3% - 6% (4.4%) |  | 3.0% - 6.0% (4.7%) |  | 3.5% - 4.5% (4%)
|  | Weighted average cost of capital |  | 9.6% (9.6%) |  | 11% (11%) |  | 12.5% (12.5%)
Operating lease right-of-use assets |  | Discounted cash flow |  | Long-term EBITDA growth rate |  | -2.3% - 1.6% (0.9%) |  | 1.5% - 2.5% (2.3%) |  | 0% - 2.5% (1.5%)
|  | Weighted average cost of capital |  | 9.6% (9.6%) |  | 11% (11%) |  | 12.5% (12.5%)
Business combinations |  | Various* |  | Growth rate |  | None |  | 0% - 11% (5.5%) |  | 2.5% - 10% (4.8%)
|  | Weighted average cost of capital |  | None |  | 16.5% - 18% (17.8%) |  | 15% - 19.5% (18.1%)
|  | Internal rate of return |  | None |  | 16.5% - 30% (22.4%) |  | 15% - 21.5% (19.4%)
|  | Contributory asset charges rate |  | None |  | 15.6% - 21.5% (16.3%) |  | 8.5% - 10.2% (9.3%)
* Includes all of the valuation techniques for each of the fair valued assets above as of each acquisition date.

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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