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Goodwill and Intangible Assets (Tables) | 3 Months Ended
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Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Finite-Lived Intangible Assets | he Company’s intangible assets, net consists of the following, in thousands:
|  |  |  | December 31, |  |  | September 30, |
|  | Amortization Period |  | 2023 |  |  | 2023 |
Backlog |  | 1 year |  | $ | 2,100 |  |  | $ | 2,100 |
Customer relationships |  | 6-10 years |  |  | 4,409 |  |  |  | 4,409 |
Developed technology |  | 5 years |  |  | 6,700 |  |  |  | 6,700 |
Noncompetition agreements |  | 5 years |  |  | 200 |  |  |  | 200 |
Trade names |  | 3-15 years |  |  | 2,679 |  |  |  | 2,679 |
|  |  |  |  | 16,088 |  |  |  | 16,088 |
Accumulated amortization |  |  |  |  | (5,094 | ) |  |  | (4,785 | )
Less asset impairments: |  |  |  |  |  |  |  |
Backlog |  |  |  |  | (425 | ) |  |  | (425 | )
Customer relationships |  |  |  |  | (169 | ) |  |  | (119 | )
Developed technology |  |  |  |  | (5,494 | ) |  |  | (4,645 | )
Noncompetition agreements |  |  |  |  | (160 | ) |  |  | — |
Trade names |  |  |  |  | (220 | ) |  |  | — |
Intangible assets, net |  |  |  | $ | 4,526 |  |  | $ | 6,114 |
Schedule of Future Amortization Expense | The estimated aggregate amortization expense for each of the five succeeding fiscal years as of December 31, 2023 is as follows, thousands:
Year ending September 30: |  | Amount |
2024 |  | $ | 410 |
2025 |  |  | 546 |
2026 |  |  | 546 |
2027 |  |  | 546 |
2028 |  |  | 519 |
Thereafter |  |  | 1,959 |
Total |  | $ | 4,526 |
Schedule of Goodwill | The Company evaluates goodwill at the reporting unit level, which, for the Company, is at the level of the reportable segments, semiconductor, material and substrate. The changes in carrying amount of goodwill allocated to each of the reporting units for the three months ended December 31, 2023 is as follows, in thousands:
|  | Semiconductor |  |  | Material and Substrate |  |  | Total Goodwill |
Goodwill |  | $ | 5,905 |  |  | $ | 21,726 |  |  | $ | 27,631 |
Accumulated impairment losses |  |  | — |  |  |  | — |  |  |  | — |
Balance at September 30, 2023 |  |  | 5,905 |  |  |  | 21,726 |  |  |  | 27,631 |
Goodwill acquired |  |  | — |  |  |  | — |  |  |  | — |
Impairment of goodwill |  |  | — |  |  |  | (6,370 | ) |  |  | (6,370 | )
Balance at December 31, 2023 |  | $ | 5,905 |  |  | $ | 15,356 |  |  | $ | 21,261 |
Goodwill |  | $ | 5,905 |  |  | $ | 21,726 |  |  | $ | 27,631 |
Accumulated impairment losses |  |  | — |  |  |  | (6,370 | ) |  |  | (6,370 | )
Balance at December 31, 2023 |  | $ | 5,905 |  |  | $ | 15,356 |  |  | $ | 21,261 |

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