XML 47 R36.htm IDEA: XBRL DOCUMENT

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2025

Fair Value Disclosures [Abstract]

Schedule of Unrealized Gain (Loss) on Investments

The following tables present the Company’s cash equivalents and marketable securities’ costs, gross unrealized gains and losses, and fair value by major security type recorded as cash equivalents or short-term or long-term marketable securities as of September 30, 2025 and 2024. Unrealized gains and losses from the remeasurement of marketable securities are recorded in accumulated other comprehensive loss until recognized in earnings upon the sale or maturity of the security.


		September 30, 2025
		Cost Basis				Unrealized Gain				Unrealized Loss				Fair Value				Cash Equivalents				Short-term Securities				Long-term Securities
Level 1:
Money market funds		$	105			$	—			$	—			$	105			$	105			$	—			$	—

Level 2:
Municipal securities			70				—				—				70				—				70				—
Subtotal			70				—				—				70				—				70				—

Total		$	175			$	—			$	—			$	175			$	105			$	70			$	—


		September 30, 2024
		Cost Basis				Unrealized Gain				Unrealized Loss				Fair Value				Cash Equivalents				Short-term Securities				Long-term Securities
Level 1:
Money market funds		$	301			$	—			$	—			$	301			$	301			$	—			$	—

Level 2:
Certificates of deposit			401				—				—				401				152				—				249
U.S. government agency bonds			2,591				3								2,594				—				2,594
Municipal securities			2,127				2				—				2,129				—				2,129				—
Corporate bonds			3,219				3				—				3,222				—				3,222				—
Subtotal			8,338				8				—				8,346				152				7,945				249

Total		$	8,639			$	8			$	—			$	8,647			$	453			$	7,945			$	249

Schedule of Business Combination, Fair Value Measurement of Acquired Intangible Assets

The following table presents nonfinancial assets that were subject to fair value measurement during the twelve months ended September 30, 2025. Certain intangible assets, operating lease ROU assets and goodwill are subject to foreign currency translation adjustments.


						Fair Value Measurements at September 30, 2025
Carrying Value		Carrying Value				(Level 1)				(Level 2)				(Level 3)				Gain (Loss)
Operating Lease ROU Asset		$	67			$	—			$	—			$	67			$	—

The following table presents nonfinancial assets that were subject to fair value measurement during the twelve months ended September 30, 2024. Certain intangible assets, operating lease ROU assets and goodwill are subject to foreign currency translation adjustments.


						Fair Value Measurements at September 30, 2024
Carrying Value		Carrying Value				(Level 1)				(Level 2)				(Level 3)				Gain (Loss)
Intangible assets from Evertel acquisition		$	2,550			$	—			$	—			$	2,550			$	—
Goodwill from Evertel acquisition		$	2,923			$	—			$	—			$	2,923			$	—

Schedule of Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis

The change in the carrying amount of the contingent liability is as follows:


Balance as of acquisition date		$	890
Remeasurement adjustment			(16	)
Payment			(874	)
Balance as of September 30, 2024		$	—

The changes in the carrying amount of the holdback liability is as follows:


Balance as of acquisition date		$	230
Accretion			20
Balance as of September 30, 2024			250
Payment			(250	)
Balance as of September 30, 2025		$	—