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Accounts receivable, net | 6 Months Ended
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Mar. 31, 2024
Accounts receivable, net |
Accounts receivable, net | 4. Accounts receivable, net Upon adoption of the new CECL standard as described in Note 1 Basis of Presentation and New Significant Accounting Policy, the Company recognizes an allowance for losses on accounts receivable in an amount equal to the current expected credit losses. The estimation of the allowance is based on an analysis of historical loss experience, management’s assessment of current conditions and reasonable and supportable expectation of future conditions as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible including reviewing the current receivables aging. This results in a general reserve and a specific reserve. The Company assesses collectability by pooling receivables where similar characteristics exist and evaluates receivables individually when specific customer balances no longer share those risk characteristics and are considered at risk or uncollectible. The expense associated with the allowance for expected credit losses is recognized in Selling, general, and administrative expenses in the Consolidated Statements of Operations. Amounts disclosed below for the three and six months ended March 31, 2024 reflect adoption of the new CECL standard and the amounts disclosed for the three and six months ended March 31, 2023 reflect superseded guidance. ​ ​ ​ ​ The following table presents the changes in the allowance for accounts receivable for the periods indicated. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | Three months ended
​ | ​ | March 31, 2024 | ​ | March 31, 2023
​ | ​ | (Amounts in thousands)
Allowance for credit losses for accounts receivable: | ​ | ​ | ​ | ​ | ​ | ​
Balances at beginning of the period | ​ | $ | 61 | ​ | $ | 115
Adjustment for adoption of new CECL standard | ​ | ​ | - | ​ | ​ | -
Charge-offs | ​ | ​ | - | ​ | ​ | -
Recoveries | ​ | ​ | - | ​ | ​ | -
Provision for credit losses | ​ | ​ | 12 | ​ | ​ | (9)
Balances at end of the period | ​ | $ | 73 | ​ | $ | 106
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | Six months ended
​ | ​ | March 31, 2024 | ​ | March 31, 2023
​ | ​ | (Amounts in thousands)
Allowance for credit losses for accounts receivable: | ​ | ​ | ​ | ​ | ​ | ​
Balances at beginning of the period | ​ | $ | 100 | ​ | $ | 88
Adjustment for adoption of new CECL standard | ​ | ​ | (67) | ​ | ​ | -
Charge-offs | ​ | ​ | - | ​ | ​ | -
Provision for credit losses | ​ | ​ | 40 | ​ | ​ | 18
Balances at end of the period | ​ | $ | 73 | ​ | $ | 106
​

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