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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2024
Income Tax Disclosure [Abstract] |
Schedule of Components of (Loss) Income Before (Benefit) Provision for Income Taxes | The components of (loss) income before (benefit) provision for income taxes are as follows, in thousands:
|  | Years Ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Domestic |  | $ | (9,563 | ) |  | $ | (17,271 | ) |  | $ | 15,275 |
Foreign |  |  | 2,052 |  |  |  | 2,089 |  |  |  | 3,510 |
|  | $ | (7,511 | ) |  | $ | (15,182 | ) |  | $ | 18,785 |
The components of the (benefit) provision for income taxes are as follows, in thousands:
|  | Years Ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Current: |  |  |  |  |  |  |  |  |
Domestic federal |  | $ | (49 | ) |  | $ | — |  |  | $ | — |
Foreign |  |  | 793 |  |  |  | (327 | ) |  |  | 711 |
Foreign withholding taxes |  |  | 279 |  |  |  | 159 |  |  |  | 255 |
Domestic state |  |  | 36 |  |  |  | 81 |  |  |  | 77 |
Total current |  |  | 1,059 |  |  |  | (87 | ) |  |  | 1,043 |
Deferred: |  |  |  |  |  |  |  |  |
Domestic federal |  |  | — |  |  |  | (2,207 | ) |  |  | (39 | )
State |  |  | — |  |  |  | (284 | ) |  |  | — |
Foreign |  |  | (84 | ) |  |  | (22 | ) |  |  | 414 |
Total deferred |  |  | (84 | ) |  |  | (2,513 | ) |  |  | 375 |
Total provision (benefit) |  | $ | 975 |  |  | $ | (2,600 | ) |  | $ | 1,418 |
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, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Tax (benefit) expense at the federal statutory rate |  | $ | (1,577 | ) |  | 21.0 | % |  | $ | (3,188 | ) |  | 21.0 | % |  | $ | 3,945 |  |  | 21.0 | %
Effect of permanent book-tax differences |  |  | 152 |  |  | -2.0 | % |  |  | 757 |  |  | -5.0 | % |  |  | 11 |  |  | 0.1 | %
State tax provision |  |  | 18 |  |  | -0.3 | % |  |  | (395 | ) |  | 2.6 | % |  |  | 554 |  |  | 2.9 | %
Valuation allowance for net deferred tax assets |  |  | 1,179 |  |  | -15.7 | % |  |  | 1,594 |  |  | -10.5 | % |  |  | (3,138 | ) |  | -16.7 | %
Uncertain tax items |  |  | — |  |  | 0.0 | % |  |  | (1,004 | ) |  | 6.6 | % |  |  | 55 |  |  | 0.3 | %
Tax rate differential |  |  | 580 |  |  | -7.7 | % |  |  | 358 |  |  | -2.4 | % |  |  | 535 |  |  | 2.8 | %
Goodwill impairment |  |  | 1,334 |  |  | -17.8 | % |  |  | — |  |  | 0.0 | % |  |  | — |  |  | 0.0 | %
Other items |  |  | (711 | ) |  | 9.5 | % |  |  | (722 | ) |  | 4.8 | % |  |  | (544 | ) |  | -2.9 | %
|  | $ | 975 |  |  | -13.0 | % |  | $ | (2,600 | ) |  | 17.1 | % |  | $ | 1,418 |  |  | 7.5 | %
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, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 17,699 |  |  | $ | 17,112 |
Accruals and reserves |  |  | 1,983 |  |  |  | 2,865 |
Income tax credits |  |  | 2,163 |  |  |  | 1,618 |
Operating lease liabilities |  |  | 4,150 |  |  |  | 2,719 |
Research and development costs |  |  | 1,531 |  |  |  | 1,011 |
Foreign service fee |  |  | 1,579 |  |  |  | 1,579 |
Other assets |  |  | 878 |  |  |  | 731 |
Total deferred tax assets |  |  | 29,983 |  |  |  | 27,635 |
Valuation allowance |  |  | (22,658 | ) |  |  | (21,506 | )
Deferred tax assets, net of valuation allowance |  |  | 7,325 |  |  |  | 6,129 |
Deferred tax liabilities: |  |  |  |  |  |
Goodwill and identifiable intangible assets |  |  | (1,124 | ) |  |  | (1,616 | )
Property and equipment, net |  |  | (1,860 | ) |  |  | (1,356 | )
Operating lease, right-of-use assets |  |  | (3,987 | ) |  |  | (2,720 | )
Prepaid assets |  |  | (169 | ) |  |  | (336 | )
Total deferred tax liabilities |  |  | (7,140 | ) |  |  | (6,028 | )
Total deferred tax assets, net |  | $ | 185 |  |  | $ | 101 |
Schedule of Changes in Deferred Tax Valuation Allowance | Changes in the deferred tax valuation allowance are as follows, in thousands:
|  | Years Ended September 30, |
|  | 2024 |  |  | 2023 |
Balance at the beginning of the year |  | $ | 21,506 |  |  | $ | 20,000 |
Additions to valuation allowance |  |  | 1,152 |  |  |  | 1,506 |
Balance at the end of the year |  | $ | 22,658 |  |  | $ | 21,506 |
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, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Balance at beginning of the year |  | $ | — |  |  | $ | 1,004 |  |  | $ | 949 |
Additions related to tax positions taken in prior years |  |  | — |  |  |  | — |  |  |  | 55 |
Reductions due to resolution of uncertain tax position |  |  | — |  |  |  | (1,004 | ) |  |  | — |
Balance at the end of the year |  | $ | — |  |  | $ | — |  |  | $ | 1,004 |

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