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Note 5 - Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2023

Notes Tables

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

		September 30, 2023
		Cost Basis				Unrealized Loss				Fair Value				Cash Equivalents				Short-term Securities				Long-term Securities
Level 1:
Money market funds		$	2,307			$	-			$	2,307			$	2,307			$	-			$	-
Level 2:
Certificates of deposit			301				-				301				-				301				-
Municipal securities			926				(7	)			919				-				919				-
Corporate bonds			264				(3	)			261				-				261				-
Subtotal			1,491				(10	)			1,481				-				1,481				-
Total		$	3,798			$	(10	)		$	3,788			$	2,307			$	1,481			$	-

		September 30, 2022
		Cost Basis				Unrealized Loss				Fair Value				Cash Equivalents				Short-term Securities				Long-term Securities
Level 1:
Money market funds		$	1,316			$	-			$	1,316			$	1,316			$	-			$	-
Level 2:
Certificates of deposit			800				-				800				-				498				302
Municipal securities			4,066				(65	)			4,001				-				3,772				229
Corporate bonds			2,402				(25	)			2,377				-				2,127				250
Subtotal			7,268				(90	)			7,178				-				6,397				781
Total		$	8,584			$	(90	)		$	8,494			$	1,316			$	6,397			$	781

Fair Value Measurements, Nonrecurring [Table Text Block]

		Carrying				Active Markets for Identifiable Assets				Observable Inputs				Unobservable Inputs				Non-Cash Impairment
Carrying Value		Value				(Level 1)				(Level 2)				(Level 3)				Loss
Operating Lease ROU Asset			79			$	-			$	-			$	79			$	-

		Carrying				Active Markets for Identifiable Assets				Observable Inputs				Unobservable Inputs				Non-Cash Impairment
Carrying Value		Value				(Level 1)				(Level 2)				(Level 3)				Loss
Goodwill from software reporting unit		$	10,118			$	-			$	-			$	23,280			$	(13,162	)
Operating Lease ROU Asset		$	466			$	-			$	-			$	466			$	-

Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis [Table Text Block]

Balance as of September 30, 2022		$	680
Accretion			48
Currency translation			8
Balance as of September 30, 2023		$	736

X

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-SubTopic 10
-Topic 820
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

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-Topic 820
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-Section 50
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Tabular disclosure of liabilities measured at fair value measured on a recurring or nonrecurring basis. Includes, but is not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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-Publisher FASB
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