XML 37 R29.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Goodwill and Intangible Assets (Tables) | 6 Months Ended
--- | ---
Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Finite-Lived Intangible Assets | The Company’s intangible assets, net consists of the following, in thousands:
|  |  |  | March 31, |  |  | September 30, |
|  | Amortization Period |  | 2024 |  |  | 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 |  |  |  |  | (5,268 | ) |  |  | (4,785 | )
Less asset impairments: |  |  |  |  |  |  |  |
Backlog |  |  |  |  | (425 | ) |  |  | (425 | )
Customer relationships |  |  |  |  | (339 | ) |  |  | (119 | )
Developed technology |  |  |  |  | (5,494 | ) |  |  | (4,645 | )
Noncompetition agreements |  |  |  |  | (160 | ) |  |  | — |
Trade names |  |  |  |  | (50 | ) |  |  | — |
Intangible assets, net |  |  |  | $ | 4,352 |  |  | $ | 6,114 |
Schedule of Future Amortization Expense | The estimated aggregate amortization expense for each of the five succeeding fiscal years as of March 31, 2024 is as follows, thousands:
Year ending September 30: |  | Amount |
2024 |  | $ | 348 |
2025 |  |  | 511 |
2026 |  |  | 511 |
2027 |  |  | 511 |
2028 |  |  | 511 |
Thereafter |  |  | 1,960 |
Total |  | $ | 4,352 |
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 and material and substrate. The changes in carrying amount of goodwill allocated to each of the reporting units for the six months ended March 31, 2024 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 March 31, 2024 |  | $ | 5,905 |  |  | $ | 15,356 |  |  | $ | 21,261 |
Goodwill |  | $ | 5,905 |  |  | $ | 21,726 |  |  | $ | 27,631 |
Accumulated impairment losses |  |  | — |  |  |  | (6,370 | ) |  |  | (6,370 | )
Balance at March 31, 2024 |  | $ | 5,905 |  |  | $ | 15,356 |  |  | $ | 21,261 |

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration