As of June 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

$

19,653

$

19,653

$

19,264

$

19,264

1

Consolidated Balance Sheets

Accounts and long-term receivable*

12,665

5,839

3

Note 6

Liabilities:

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

5,272

—

3

Note 9

Line of Credit

1,654

1,573

2

Consolidated Balance Sheets & Note 10

Notes payable

1,702

4,098

3

Note 10