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Supporting Financial Information (Tables)
 6 Months Ended
Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Accounts Receivable
Accounts receivable

 
 
 
(in thousands)
 
 
 
March 31,
 
September 30,
 
Ref
 
2019
 
2018
Billed receivables
 
 
$
9,213

 
$
10,066

Contract assets
 
 
183

 
214

Total accounts receivable
 
 
9,396

 
10,280

Less: Allowance for doubtful accounts
(a)
 
—

 
—

Accounts receivable, net
 
 
$
9,396

 
$
10,280


Ref (a): Accounts receivable are non-interest bearing, unsecured and carried at net realizable value. We evaluate our receivables on a quarterly basis and determine whether an allowance is appropriate based on specific collection issues. No allowance for doubtful accounts was deemed necessary at either March 31, 2019 or September 30, 2018.
Schedule of Other Current Assets
Other current assets

 
 
(in thousands)
 
 
March 31,
 
September 30,
 
 
2019
 
2018
Prepaid insurance and benefits
 
$
737

 
$
401

Other receivables and prepaid expenses
 
772

 
359

Other current assets
 
$
1,509

 
$
760
Schedule of Equipment and Improvements, Net
Equipment and improvements, net

 
 
 
(in thousands)
 
 
 
March 31,
 
September 30,
 
Ref
 
2019
 
2018
Furniture and equipment
 
 
$
326

 
$
326

Computer equipment
 
 
748

 
751

Computer software
 
 
1,738

 
1,731

Leasehold improvements
 
 
66

 
66

Total equipment and improvements
 
 
2,878

 
2,874

Less accumulated depreciation and amortization
 
 
(1,550
)
 
(1,308
)
Equipment and improvements, net
(a)
 
$
1,328

 
$
1,566



Ref (a): Equipment and improvements are stated at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful asset lives (3 to 7 years) and the shorter of the initial lease term or estimated useful life for leasehold improvements. Maintenance and repair costs are expensed as incurred. Depreciation expense was $0.1 million and $0.1 million for the three months ended March 31, 2019 and 2018, respectively, and $0.2 million and $0.2 million for the six months ended March 31, 2019 and 2018, respectively.
Schedule of Intangible Assets
Intangible Assets

 
 
 
(in thousands)
 
 
 
March 31,
 
September 30,
 
Ref
 
2019
 
2018
Intangible assets
(a)
 
 
 
 
Customer contracts and related customer relationships
 
 
$
16,626

 
$
16,626

Covenants not to compete
 
 
480

 
480

Trade name
 
 
517

 
517

Intangible assets
 
 
17,623

 
17,623

Less accumulated amortization
 
 
 
 
 
Customer contracts and related customer relationships
 
 
(4,850
)
 
(4,018
)
Covenants not to compete
 
 
(140
)
 
(116
)
Trade name
 
 
(150
)
 
(124
)
Total accumulated amortization
 
 
(5,140
)
 
(4,258
)
Intangible assets, net
 
 
$
12,483

 
$
13,365


Ref (a): Intangible assets subject to amortization. The intangibles are amortized on a straight-line basis over their estimated useful lives of 10 years. Total amount of amortization expense was $0.4 million and $0.4 million for the three months ended March 31, 2019 and 2018, respectively, and $0.9 million and $0.9 million for the six months ended March 31, 2019 and 2018, respectively.
Schedule of Estimated Amortization of Intangible Assets
Estimated amortization expense for future years:
 
(in thousands)
Remaining Fiscal 2019
 
$
883

Fiscal 2020
 
1,762

Fiscal 2021
 
1,762

Fiscal 2022
 
1,762

Fiscal 2023
 
1,762

Thereafter
 
4,552

Total amortization expense
 
$
12,483
Schedule of Accounts Payable, Accrued Expenses, and Other Current Liabilities
Accounts payable, accrued expenses and other current liabilities

 
 
(in thousands)
 
 
March 31,
 
September 30,
 
 
2019
 
2018
Accounts payable
 
$
3,818

 
$
3,393

Accrued benefits
 
2,150

 
2,060

Accrued bonus and incentive compensation
 
1,051

 
2,191

Accrued workers compensation insurance
 
3,465

 
2,642

Other accrued expenses
 
821

 
664

Accounts payable, accrued expenses, and other current liabilities
 
$
11,305

 
$
10,950
Schedule of Debt Obligations
Debt obligations

 
 
 
(in thousands)
 
 
 
March 31,
 
September 30,
 
Ref
 
2019
 
2018
Bank term loan
 
 
$
—

 
$
7,708

Less unamortized debt issuance costs
(a)
 
—

 
(750
)
Net bank debt obligation
 
 
—

 
6,958

Less current portion of bank debt obligations
 
 
—

 
—

Long term portion of bank debt obligation
 
 
$
—

 
$
6,958



Ref (a): The remaining outstanding balance of the term loan was paid in full in the second quarter. As such, the remaining deferred financing costs attributable to the term loan were expensed in the period.
    
Schedule of Interest Expense
Interest expense

 
 
 
(in thousands)
 
(in thousands)
 
 
 
Three Months Ended
 
Six Months Ended
 
 
 
March 31,
 
March 31,
 
Ref
 
2019
 
2018
 
2019
 
2018
Interest expense
(a)
 
$
(83
)
 
$
(208
)
 
$
(187
)
 
$
(427
)
Amortization of deferred financing costs
(b)
 
(461
)
 
(67
)
 
(534
)
 
(132
)
Other income (expense), net
 
 
—

 
14

 
—

 
20

Interest expense, net
 
 
$
(544
)
 
$
(261
)
 
$
(721
)
 
$
(539
)


Ref (a): Interest expense on borrowing.
Ref (b): Amortizations of expenses related to securing financing; amounts for three and six months ended March 31, 2019 include write-off of remaining deferred financing costs of $0.4 million related to term debt that was fully satisfied by that date.