As of December 31, 2024

As of September 30, 2024

Carrying Amount

Fair Value

Carrying Amount

Fair Value

Fair Value Level

Reference

(Amounts in thousands)

Assets:

Cash and cash equivalents

$

30,654

$

30,654

$

30,585

$

30,585

1

Consolidated Balance Sheets

Accounts receivable, net

14,888

14,494

2

Note 4

Financing receivables, net*

5,119

7,306

3

Note 5

Liabilities:

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

4,015

3,840

3

Note 8

Line of Credit

2,581

4,169

2

Note 9