Prepaid expenses and other current assets consisted of the following:


	June 30, 2025		September 30, 2024
Deposits for inventory	$	5,122	$	4
Prepaid insurance		414		288
Puerto Rico Income Tax Retention and Special Contribution Retention		407		—
Spain value-added tax and bank withholdings		357		225
Prepaid professional services		353		595
Prepaid commissions		345		540
Dues and subscriptions		305		516
Trade shows and travel		94		116
Canadian goods and services and harmonized sales tax receivable		37		69
Other		24		206
	$	7,458	$	2,559

Deposits for inventory consisted of cash payments to vendors for inventory to be delivered in the future. Balance at June 30, 2025 included $4,728 for the Puerto Rico project.

Prepaid insurance consisted of premiums paid for health, commercial and corporate insurance. These premiums are amortized on a straight-line basis over the term of the agreements.

Puerto Rico income tax retention represents amounts withheld at source and remitted to the Puerto Rico Treasury Department (“Hacienda”) on behalf of the Company. These amounts are expected to be applied against the Company’s Puerto Rico income tax liability in its annual return. Additionally, the Company has recorded a receivable for sales tax paid on importations into Puerto Rico. This amount may be subject to future credit, refund, or transfer to other tax obligations, pending consultation with Hacienda.

Spain VAT is a consumption tax applied to most goods and services. Registered businesses can recover VAT paid on eligible purchases by submitting periodic tax returns. The VAT receivable represents the amount refundable from the Spanish tax authorities.

Prepaid professional services consist of payments made in advance for services such as accounting, consulting and legal services.

Prepaid commissions represented the current portion of sales commissions paid in connection with obtaining a contract with a customer. These costs are deferred and are amortized on a straight-line basis over the period of benefit, which is typically between three and five years. Amortization of prepaid commissions is included in selling, general and administrative expenses in the accompanying condensed consolidated statement of operations.

Dues and subscriptions consisted of payments made in advance for software subscriptions and trade and professional organizations. These payments are amortized on a straight-line basis over the term of the agreements.

Trade shows and travel consisted of payments made in advance for trade show events.

The goods and services tax and harmonized sales tax (“GST/HST”) is a Canadian value-added tax (“VAT”) that applies to many goods and services. Registrants may claim refundable tax credits for GST/HST incurred through filing periodic tax returns. This GST/HST receivable is a receivable from the Canadian Revenue Agency.