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v3.20.1

Leases (Tables) | 6 Months Ended
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Mar. 31, 2020
Leases |
Schedule of Leases | The following table specifies where the right-of-use assets and lease liabilities are within the Consolidated Balance Sheets as of March 31, 2020 and October 1, 2019 (adoption date):
| Consolidated Balance Sheets Location |  | March 31, 2020 |  | October 1, 2019
|  |  | (Amounts in thousands) |  | (Amounts in thousands)
Assets |  |  |  |  |  |  |
Operating leases | Operating lease right-of-use assets |  | $ | 2,131 |  | $ | 2,448
Lease receivable - current | Investment in lease, net-current portion |  | $ | 399 |  | $ | 367
Lease receivable - noncurrent | Investment in lease, net-less current portion |  |  | 207 |  |  | 417
Total lease receivable |  |  | $ | 606 |  | $ | 784
Liabilities |  |  |  |  |  |  |
Current operating lease liabilities | Accounts payable and accrued expenses |  | $ | 667 |  | $ | 746
Non-current operating lease liabilities | Operating lease liabilities - noncurrent portion |  |  | 1,529 |  |  | 1,783
Total operating lease liabilities |  |  | $ | 2,196 |  | $ | 2,529
Current finance lease liabilities | Accounts payable and accrued expenses |  | $ | 343 |  | $ | 333
Non-current finance lease liabilities | Other noncurrent liabilities |  |  | 152 |  |  | 326
Total finance lease liabilities |  |  | $ | 495 |  | $ | 659
Schedule of components of lease costs | The components of lease costs for three and six months ended March 31, 2020 are as follows:
|  |  | Three months ended |  | Six months ended
Consolidated Statements of Operations Location | Consolidated Statements of Operations Location |  |  | March 31, 2020 | March 31, 2020
|  |  | (Amounts in thousands) |  | (Amounts in thousands)
Finance Lease: |  |  |  |  |  |  |
Interest on lease liabilities | Selling, general, and administrative |  | $ | 12 |  | $ | 25
Operating Lease: |  |  |  |  |  |  |
Operating lease cost | Selling, general, and administrative |  |  | 181 |  |  | 361
Short-term lease cost | Selling, general, and administrative |  |  | 3 |  |  | 6
Total lease costs |  |  | $ | 196 |  | $ | 392
Less sublease interest income | Revenue |  |  | (23) |  |  | (49)
Total lease costs, net of sublease interest income |  |  | $ | 173 |  | $ | 343
Schedule of future lease payments under our non-cancellable leases and payments to be received as a sublessor | Future lease payments under our non-cancellable leases and payments to be received as a sublessor as of March 31, 2020 are in the following table:
| Operating lease |  | Finance lease |  | Sublease
Fiscal year ending September 30: | Costs |  | Costs |  | Payments received
| (Amounts in thousands)
2020 (remaining 6 months) | $ | 383 |  | $ | 181 |  | $ | 224
2021 |  | 619 |  |  | 285 |  |  | 356
2022 |  | 520 |  |  | 51 |  |  | 67
2023 |  | 439 |  |  | 5 |  |  | 12
2024 |  | 240 |  |  | — |  |  | 3
Thereafter |  | 182 |  |  | — |  |  | —
Total | $ | 2,383 |  | $ | 522 |  | $ | 662
Less Imputed interest |  | (187) |  |  | (27) |  |  | (56)
Total | $ | 2,196 |  | $ | 495 |  | $ | 606
Supplemental cash flow information | Supplemental cash flow information related to leases for the six months ended March 31, 2020 is below:
| Three months ended | Six months ended
| March 31, 2020 | March 31, 2020
| (Amounts in thousands) | (Amounts in thousands)
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |
Operating cash flows from operating leases | $ | 191 | $ | 379
Operating cash flows from short-term leases |  | 10 |  | 19
Operating cash flows from finance leases |  | 12 |  | 25
Financing cash flows from finance leases |  | 79 |  | 157
Lease assets obtained in exchange for new lease liabilities |  |  |  |
Operating leases |  | — |  | 4
Cash received from subleases |  | 112 |  | 225
Schedule of Weighted average remaining lease term and weighted-average discount rate | Information related to weighted averages of lease term and discount rate as of March 31, 2020 is below:
Weighted-average remaining lease term (years) | March 31, 2020
Operating leases | 4.0
Finance leases | 2.3
Weighted-average discount rate | March 31, 2020
Operating leases | 4.0%
Finance leases | 6.2%
Schedule of Future minimum operating lease payments under ASC 840 | The Company was obligated under non-cancelable operating leases with an initial term in excess of one year as follows:
Fiscal year ending September 30: |  | (Amounts in thousands)
2020 (full year) |  | $ | 475
2021 |  |  | 173
2022 |  |  | 58
2023 |  |  | 43
Total |  | $ | 749
Schedule of Future minimum capital lease payments under ASC 840 | The Company was obligated under non-cancelable capital leases as follows:
Fiscal year ending September 30: |  | (Amounts in thousands)
2020 (full year) |  | $ | 363
2021 |  |  | 285
2022 |  |  | 51
2023 |  |  | 5
Minimum lease payments including interest |  | $ | 704
Amount representing interest |  |  | (46)
Minimum lease payments excluding interest |  | $ | 658
Schedule of net investment in lease | A summary of components for the Company’s investment in lease, net is as follows:
| September 30, 2019
| (Amounts in thousands)
Investment in lease, gross | $ | 889
Unearned income |  | (105)
Total investment in lease, net | $ | 784
Current portion | $ | 367
Noncurrent portion | $ | 417
Schedule of Future minimum lease payments, receivable under ASC 840 | The schedule of future minimum lease payments receivable is as follows:
Fiscal year ending September 30: |  | (Amounts in thousands)
2020 (full year) |  | $ | 451
2021 |  |  | 356
2022 |  |  | 67
2023 |  |  | 12
2024 |  |  | 3
Minimum lease payments including interest |  | $ | 889
Amount representing interest |  |  | (105)
Minimum lease payments excluding interest |  | $ | 784

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