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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2022
Income Tax Disclosure [Abstract] |
Schedule of Components of Income (Loss) Before Provision for Income Taxes | The following note related to income taxes summarizes the results from both continuing and discontinued operations. The components of income (loss) before provision for income taxes are as follows, in thousands:
|  | Years Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Domestic |  | $ | 15,275 |  |  | $ | (3,320 | ) |  | $ | (18,652 | )
Foreign |  |  | 3,510 |  |  |  | 6,754 |  |  |  | 3,673 |
|  | $ | 18,785 |  |  | $ | 3,434 |  |  | $ | (14,979 | )
The components of the provision for income taxes are as follows, in thousands:
|  | Years Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Current: |  |  |  |  |  |  |  |  |
Domestic federal |  | $ | — |  |  | $ | — |  |  | $ | (239 | )
Foreign |  |  | 711 |  |  |  | 1,999 |  |  |  | 1,407 |
Foreign withholding taxes |  |  | 255 |  |  |  | 292 |  |  |  | 201 |
Domestic state |  |  | 77 |  |  |  | (300 | ) |  |  | (59 | )
Total current |  |  | 1,043 |  |  |  | 1,991 |  |  |  | 1,310 |
Deferred: |  |  |  |  |  |  |  |  |
Domestic Federal |  |  | (39 | ) |  |  | — |  |  |  | — |
Foreign |  |  | 414 |  |  |  | (65 | ) |  |  | (566 | )
Total deferred |  |  | 375 |  |  |  | (65 | ) |  |  | (566 | )
Total provision |  | $ | 1,418 |  |  | $ | 1,926 |  |  | $ | 744 |
Schedule of Reconciliation of Actual Income Taxes to Income Taxes at Expected U.S. Federal Corporate Income Tax Rate | A reconciliation of actual income taxes to income taxes at the expected U.S. federal corporate income tax rate is as follows, in thousands, except percentages:
|  | Years Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Federal statutory rate |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | %
Tax expense (benefit) at the federal statutory rate |  | $ | 3,945 |  |  | $ | 722 |  |  | $ | (3,146 | )
Effect of permanent book-tax differences |  |  | 11 |  |  |  | 54 |  |  |  | 145 |
State tax provision |  |  | 554 |  |  |  | 24 |  |  |  | 34 |
Valuation allowance for net deferred tax assets |  |  | (3,138 | ) |  |  | 842 |  |  |  | 3,775 |
Uncertain tax items |  |  | 55 |  |  |  | (276 | ) |  |  | (47 | )
Tax rate differential |  |  | 535 |  |  |  | 267 |  |  |  | 222 |
Other items |  |  | (544 | ) |  |  | 293 |  |  |  | (239 | )
|  | $ | 1,418 |  |  | $ | 1,926 |  |  | $ | 744 |
Schedule of Components of Deferred Tax Assets and Deferred Tax Liabilities | The components of deferred tax assets and deferred tax liabilities are as follows, in thousands:
|  | September 30, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 17,180 |  |  | $ | 20,650 |
Accruals and reserves |  |  | 1,441 |  |  |  | 1,250 |
Foreign tax credit |  |  | 811 |  |  |  | 1,207 |
Operating lease liabilities |  |  | 2,492 |  |  |  | 1,119 |
Foreign service fee |  |  | 1,579 |  |  |  | 1,635 |
Other assets |  |  | 467 |  |  |  | 1,092 |
Total deferred tax assets |  |  | 23,970 |  |  |  | 26,953 |
Valuation allowance |  |  | (20,000 | ) |  |  | (23,292 | )
Deferred tax assets, net of valuation allowance |  |  | 3,970 |  |  |  | 3,661 |
Deferred tax liabilities: |  |  |  |  |  |
Goodwill and identifiable intangible assets |  |  | (321 | ) |  |  | (499 | )
Property and equipment, net |  |  | (758 | ) |  |  | (1,201 | )
Operating lease, right-of-use assets |  |  | (2,494 | ) |  |  | (1,119 | )
Prepaid assets |  |  | (318 | ) |  |  | (211 | )
Total deferred tax liabilities |  |  | (3,891 | ) |  |  | (3,030 | )
Total deferred tax assets (liabilities) |  | $ | 79 |  |  | $ | 631 |
Schedule of Changes in Deferred Tax Valuation Allowance | Changes in the deferred tax valuation allowance are as follows, in thousands:
|  | Years Ended September 30, |
|  | 2022 |  |  | 2021 |
Balance at the beginning of the year |  | $ | 23,292 |  |  | $ | 21,733 |
(Reductions) additions to valuation allowance |  |  | (3,292 | ) |  |  | 1,559 |
Balance at the end of the year |  | $ | 20,000 |  |  | $ | 23,292 |
Summary of Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of our unrecognized tax benefits is summarized as follows (in thousands):
|  | Years Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Balance at beginning of the year |  | $ | 949 |  |  | $ | 1,225 |  |  | $ | 1,272 |
Additions related to tax positions taken in prior years |  |  | 55 |  |  |  | — |  |  |  | — |
Reductions due to resolution of uncertain tax position |  |  | — |  |  |  | (276 | ) |  |  | (47 | )
Balance at the end of the year |  | $ | 1,004 |  |  | $ | 949 |  |  | $ | 1,225 |

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