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Business Combinations (Tables) | 12 Months Ended
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Sep. 30, 2020
Business Combinations [Abstract] |
Schedule of Total Acquisition Consideration and Allocation of Fair Value of Assets and Liabilities | The preliminary purchase price and its allocation are shown below. Based on the unaudited financial statements of IBA on September 30, 2020, we accounted for the total acquisition consideration and allocation of fair value to the related assets and liabilities on a preliminary basis as follows:
(Amounts in thousands) |  |
Preliminary purchase price for IBA |  | $ | 32,706 |
Net assets acquired |  |
Cash and cash equivalents |  | $ | 28 |
Accounts receivable |  | 3,907 |
Other current assets |  | 124 |
Total current assets |  | 4,059 |
Accounts payable and accrued expenses |  | (758) |
Payroll liabilities |  | (1,269) |
Other current liabilities |  | (177) |
Net working capital |  | 1,855 |
Equipment and improvements, net |  | 28 |
Other long-term assets/liabilities |  | 214 |
Net identifiable assets acquired |  | 2,097 |
Goodwill and other identifiable intangible assets |  | 30,609 |
Net assets acquired |  | $ | 32,706 |
Schedule of Pro Forma Results (unaudited) |
|  |  |  |  |  |  |  | (unaudited) |  |
|  |  |  |  |  | (in thousands) |  |
|  |  |  |  |  | Year ended |  | Year ended |  |
|  |  |  |  |  | September 30, |  | September 30, |  |
Pro forma results |  |  |  |  |  |  |  | 2020 |  | 2019 |  |
Revenue |  |  |  |  |  |  |  | $ | 234,443 |  |  | $ | 228,117 |  |  |
Net income (loss) |  |  |  |  |  |  |  | 7,170 |  |  | 2,464 |  |  |
Number of shares outstanding - basic |  |  |  |  |  |  |  | 12,282 |  |  | 12,018 |  |  |
Number of shares outstanding - diluted |  |  |  |  |  |  |  | 13,105 |  |  | 13,041 |  |  |
Basic earnings per share (loss) |  |  |  |  |  |  |  | $ | 0.58 |  |  | $ | 0.21 |  |  |
Diluted earnings per share (loss) |  |  |  |  |  |  |  | $ | 0.55 |  |  | $ | 0.19 |  |  |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472 + Details
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