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Business Combination (Tables) | 12 Months Ended
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Sep. 30, 2023
Business Combinations [Abstract] |
Schedule of Total Acquisition Consideration and Allocation of Fair Value of Assets and Liabilities | We accounted for the total acquisition consideration and allocation of fair value of the related assets and liabilities at December 8, 2022 as follows (in thousands):
Purchase price for GRSi |  | $ | 187,997 |
Purchase price allocation: |  |
Cash |  | 747 |
Accounts receivable |  | 25,468 |
Other current assets |  | 1,354 |
Equipment and improvements, net |  | 463 |
Intangible assets |  | 98,688 |
Accounts payable and accrued expenses |  | (2,449) |
Payroll liabilities |  | (7,826) |
Other current liabilities |  | (325) |
Other long-term assets and liabilities |  | (781) |
Identifiable net assets acquired |  | 115,339 |
Goodwill |  | $ | 72,658 |
Schedule of Pro Forma Results (unaudited) | The unaudited pro forma information below is presented for informational purposes only and is not necessarily indicative of our results if the acquisition had taken place on that date. The pro forma information was prepared by combining our reported historical results with the historical results of GRSi for the pre-acquisition periods. In addition, the reported historical amounts were adjusted for the following items, net of associated tax effects: •The impact of recording GRSi's intangible asset amortization. •The impact of interest expense for the new credit facility. •The removal of legacy GRSi director's fees. •The removal of transaction costs for the acquisition incurred by GRSi. The following table presents certain unaudited results for the year ended September 30, 2023 as though the acquisition of GRSi had occurred on October 1, 2022 (in thousands):
|  |  | Twelve Months Ended |
|  |  | September 30, |
Pro forma results |  |  | 2023 |  | 2022 |  |  |
Revenue |  |  | $ | 402,958 |  |  | $ | 507,251 |  |  |  |
Net income |  |  | 2,054 |  |  | 18,912 |  |  |  |
Number of shares outstanding - basic |  |  | 13,704 |  |  | 12,830 |  |  |  |
Number of shares outstanding - diluted |  |  | 14,431 |  |  | 14,179 |  |  |  |
Basic earnings per share |  |  | $0.15 |  | $1.47 |  |  |
Diluted earnings per share |  |  | $0.14 |  | $1.33 |  |  |

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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 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(2) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(3) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 + 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 -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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