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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Abstract]

Summary of Income Taxes

		Years ended September 30,
		2024				2023
Current tax provision
Federal		$	—			$	—
State			11				16
Foreign			109				11
Total current tax provision			120				27
Deferred provision
Federal			(390	)			6,266
State			(135	)			1,107
Total deferred provision			(525	)			7,373
Provision (benefit) for income taxes		$	(405	)		$	7,400

Summary of Reconciliation of Income Taxes

		Years ended September 30,
		2024				2023
Income taxes computed at the federal statutory rate		$	(6,744	)		$	(2,309	)
Change in valuation allowance			3,466				10,376
Nondeductible compensation, interest expense and other			956				232
State income taxes, net of federal tax benefit			(334	)			(605	)
Change in R&D credit carryover			(379	)			(433	)
NOL expirations and other prior year true-ups			3,051				111
Foreign rate differential & foreign taxes			104				28
Tax impacts of Evertel acquisition accounting			(525	)			—
		$	(405	)		$	7,400

Summary of Significant Portion of Net Deferred Tax Asset

		September 30,
		2024				2023
Deferred tax assets
Net operating loss carryforwards		$	12,357			$	10,665
Research and development credit			4,639				4,929
Share-based compensation			562				650
Patents			1,770				2,203
Accruals and other			2,227				2,071
Capitalized R&E expenses			3,893				1,916
Allowances			199				237
Gross deferred tax assets			25,647				22,671
Deferred tax liabilities
Equipment			(216	)			(274	)
Operating ROU assets			(619	)			(907	)
Acquired intangible assets			(1,592	)			(1,736	)
Gross deferred tax liabilities			(2,427	)			(2,917	)
Less valuation allowance			23,220				19,754
Net deferred tax assets and liabilities		$	—			$	—

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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