As of September 30, 2021

As of September 30, 2020

Carrying Amount

Fair Value

Carrying Amount

Fair Value

Fair Value Level

Reference

(Amounts in thousands)

Assets:

Cash and cash equivalents

$

20,007

$

20,007

$

19,264

$

19,264

1

Consolidated Balance Sheets

Accounts and long-term receivable*

13,968

5,839

3

Note 3

Liabilities:

Accounts payable and accrued expenses and other long-term liabilities*

5,747

—

3

Note 9

Line of Credit

941

1,573

2

Consolidated Balance Sheets & Note 12

Notes payable

1,633

4,098

3

Note 13