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Financing receivable, net (Tables) | 9 Months Ended
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Jun. 30, 2024
Financing receivables, net |
Schedule of financing receivable net segregated by portfolio (risk portfolio) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of June 30, 2024 | ​ | As of September 30, 2023
​ | ​ | Risk Rating | ​ | ​ | ​ | ​ | Risk Rating | ​ | ​ | ​
​ | ​ | ​ | Low | ​ | ​ | Moderate | ​ | ​ | Total | ​ | ​ | Low | ​ | ​ | Moderate | ​ | ​ | Total
​ | ​ | (Amounts in thousands) | ​ | (Amounts in thousands)
Financing receivables, net: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financing receivables, gross | ​ | $ | 10,248 | ​ | $ | 3,042 | ​ | $ | 13,290 | ​ | $ | 8,893 | ​ | $ | 3,361 | ​ | $ | 12,254
Unearned interest income | ​ | ​ | (389) | ​ | ​ | (404) | ​ | ​ | (793) | ​ | ​ | (325) | ​ | ​ | (534) | ​ | ​ | (859)
Allowance for credit losses | ​ | ​ | (30) | ​ | ​ | (39) | ​ | ​ | (69) | ​ | ​ | - | ​ | ​ | - | ​ | ​ | -
Financing receivables, net | ​ | $ | 9,829 | ​ | $ | 2,599 | ​ | $ | 12,428 | ​ | $ | 8,568 | ​ | $ | 2,827 | ​ | $ | 11,395
Short-term | ​ | $ | 7,616 | ​ | $ | 1,094 | ​ | $ | 8,710 | ​ | $ | 6,281 | ​ | $ | 890 | ​ | $ | 7,171
Long-term | ​ | $ | 2,213 | ​ | $ | 1,505 | ​ | $ | 3,718 | ​ | $ | 2,287 | ​ | $ | 1,937 | ​ | $ | 4,224
Schedule of changes in Allowance for credit losses for Financing receivables, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended
​ | ​ | June 30, 2024 | ​ | June 30, 2023
​ | ​ | Risk Rating | ​ | ​ | ​ | ​ | Risk Rating | ​ | ​ | ​
​ |  | Low |  | Moderate |  | Total |  | Low |  | Moderate |  | Total
​ | ​ | (Amounts in thousands) | ​ | (Amounts in thousands)
Allowance for credit losses for financing receivables: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balances at beginning of the period | ​ | $ | 16 | ​ | $ | 54 | ​ | $ | 70 | ​ | $ | - | ​ | $ | - | ​ | $ | -
Provision charged to Consolidated Statements of Operations | ​ | ​ | 14 | ​ | ​ | (15) | ​ | ​ | (1) | ​ | ​ | - | ​ | ​ | - | ​ | ​ | -
Balances at end of the period | ​ | $ | 30 | ​ | $ | 39 | ​ | $ | 69 | ​ | $ | - | ​ | $ | - | ​ | $ | -
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine months ended
​ | ​ | June 30, 2024 | ​ | June 30, 2023
​ | ​ | Risk Rating | ​ | ​ | ​ | ​ | Risk Rating | ​ | ​ | ​
​ |  | Low |  | Moderate |  | Total |  | Low |  | Moderate |  | Total
​ | ​ | (Amounts in thousands) | ​ | (Amounts in thousands)
Allowance for credit losses for financing receivables: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balances at beginning of the period | ​ | $ | - | ​ | $ | - | ​ | $ | - | ​ | $ | - | ​ | $ | - | ​ | $ | -
Adjustment for adoption of new CECL standard | ​ | ​ | 27 | ​ | ​ | 55 | ​ | ​ | 82 | ​ | ​ | - | ​ | ​ | - | ​ | ​ | -
Provision charged to Consolidated Statements of Operations | ​ | ​ | 3 | ​ | ​ | (16) | ​ | ​ | (13) | ​ | ​ | - | ​ | ​ | - | ​ | ​ | -
Balances at end of the period | ​ | $ | 30 | ​ | $ | 39 | ​ | $ | 69 | ​ | $ | - | ​ | $ | - | ​ | $ | -
Financing receivables, gross, including accrued interest, by credit quality indicator segregated by risk rating and year of origination | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 30, 2024
​ | ​ | Fiscal year of origination | ​ | ​ | ​
Risk Rating |  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | Total
​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Moderate |  | $ | 480 | ​ | $ | 2,284 | ​ | $ | 278 | ​ | $ | — | ​ | $ | 3,042
Low |  |  | 3,668 | ​ | ​ | 753 | ​ | ​ | 4,267 | ​ | ​ | 1,560 | ​ | ​ | 10,248
Total |  | $ | 4,148 | ​ | $ | 3,037 | ​ | $ | 4,545 | ​ | $ | 1,560 | ​ | $ | 13,290
Summary of contractual maturities of outstanding financing | ​
​ | ​ | ​ | ​
Fiscal year ending September 30: |  | (Amounts in thousands)
2024 | ​ | $ | 5,962
2025 | ​ | ​ | 4,670
2026 | ​ | ​ | 1,946
2027 | ​ | ​ | 712
Total payments | ​ | $ | 13,290
Less: unearned interest income | ​ | ​ | (793)
Less: allowance for credit losses | ​ | ​ | (69)
Total, net of unearned interest income and allowance for credit losses | ​ | $ | 12,428
​

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- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-29 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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- Definition Tabular disclosure of the annual minimum payments due from financing receivables, such as, but not limited to accounts, notes, loans, and other financing receivables. + References No definition available. + Details
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