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Note 5 - Trade Accounts and Notes Receivable | 9 Months Ended
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Jun. 30, 2024
Notes to Financial Statements |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | 5. Trade Accounts and Notes Receivable Trade accounts receivable, net (excluding notes receivable) are reflected in the following table (in thousands):
|  | June 30, 2024 |  |  | September 30, 2023 |
Trade accounts receivable |  | $ | 17,709 |  |  | $ | 20,282 |
Allowance for credit losses |  |  | (35 | ) |  |  | (125 | )
Total |  |  | 17,674 |  |  |  | 20,157 |
Less current portion |  |  | (16,164 | ) |  |  | (20,157 | )
Non-current trade accounts receivable |  | $ | 1,510 |  |  | $ | — |
Trade accounts receivable at June 30, 2024, included $1.5 million classified as non-current which is due in December 2025. Credit quality indicators used for the non-current portion of this receivable consisted of historical collection experience, internal credit risk grades and collateral. The Company determines the allowance for credit losses through a review of several factors, including historical collection experience, customer credit worthiness, current aging of customer accounts and current financial conditions of its customers. Trade accounts receivable balances are charged off against the allowance whenever it is probable that the receivable balance will not be recoverable. Allowance for credit losses related to trade accounts receivable are reflected in the following table (in thousands):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | June 30, 2024 |  |  | June 30, 2023 |  |  | June 30, 2024 |  |  | June 30, 2023 |
Allowance for credit losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning of period |  |  | 67 |  |  |  | 706 |  |  |  | 125 |  |  |  | 591 |
Provision for credit losses |  |  | 5 |  |  |  | 16 |  |  |  | 60 |  |  |  | 400 |
Recoveries |  |  | (38 | ) |  |  | (194 | ) |  |  | (144 | ) |  |  | (441 | )
Write-offs |  |  | — |  |  |  | (321 | ) |  |  | (7 | ) |  |  | (327 | )
Currency translation |  |  | 1 |  |  |  | 1 |  |  |  | 1 |  |  |  | (15 | )
End of period |  | $ | 35 |  |  | $ | 208 |  |  | $ | 35 |  |  | $ | 208 |
The Company had one note receivable from a customer at September 30, 2023, with a balance of $1.2 million, which was paid in January 2024.

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- Definition The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
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