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Supporting Financial Information (Tables) | 3 Months Ended
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Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Accounts Receivable | The following table summarizes accounts receivable presented on our consolidated balance sheets as follows (in thousands):
|  | December 31, |  | September 30, |
|  | 2023 |  | 2023 |
Billed receivables |  | $ | 36,343 |  |  | $ | 38,577 |  |
Contract assets |  | 19,234 |  |  | 20,542 |  |
Allowance for doubtful accounts |  | — |  |  | — |  |
Accounts receivable |  | $ | 55,577 |  |  | $ | 59,119 |  |
Schedule of Other Current Assets | The following table summarizes other current assets presented on our consolidated balance sheets as follows (in thousands):
|  | December 31, |  | September 30, |
|  | 2023 |  | 2023 |
Prepaid insurance and benefits |  | $ | 1,460 |  |  | $ | 1,330 |  |
Prepaid licenses and other expenses |  | 477 |  |  | 743 |  |
Other receivables |  | 979 |  |  | 994 |  |
Other current assets |  | $ | 2,916 |  |  | $ | 3,067 |  |
Schedule of Changes in Carrying Amount of Goodwill | The change in the carrying amount of goodwill as follows presented on our consolidated balance sheets as follows (in thousands):
Balance at September 30, 2023 |  | $ | 138,161 |  |
Activity during the fiscal periods: |  |  |
No activity |  | — |  |
Balance at December 31, 2023 |  | $ | 138,161 |  |
Schedule of Intangible Assets | The following table summarizes intangible assets, net presented on our consolidated balance sheets as follows (in thousands):
|  | December 31, |  | September 30, |
|  | 2023 |  | 2023 |
Intangible assets |  |  |  |  |
Customer contracts and related customer relationships |  | $ | 113,622 |  |  | $ | 113,622 |  |
Covenants not to compete |  | 637 |  |  | 637 |  |
Trade name |  | 13,034 |  |  | 13,034 |  |
Backlog |  | 37,249 |  |  | 37,249 |  |
Total intangible assets |  | 164,542 |  |  | 164,542 |  |
Less: accumulated amortization |  |  |  |  |
Customer contracts and related customer relationships |  | (32,771) |  |  | (29,929) |  |
Covenants not to compete |  | (394) |  |  | (378) |  |
Trade name |  | (2,510) |  |  | (2,185) |  |
Backlog |  | (8,204) |  |  | (7,273) |  |
Total accumulated amortization |  | (43,879) |  |  | (39,765) |  |
Intangible assets, net |  | $ | 120,663 |  |  | $ | 124,777 |  |
Schedule of Estimated Amortization of Intangible Assets | As of December 31, 2023, the estimated amortization expense per fiscal year as follows (in thousands):
Fiscal year ending: |  |  |
2024 (remaining) |  | $ | 12,341 |  |
2025 |  | 16,455 |  |
2026 |  | 15,722 |  |
2027 |  | 14,694 |  |
2028 |  | 14,694 |  |
Thereafter |  | 46,757 |  |
Total amortization expense |  | $ | 120,663 |  |
Schedule of Equipment and Improvements, Net | The following table summarizes equipment and improvements, net presented on our consolidated balance sheets as follows (in thousands):
|  | December 31, |  | September 30, |
|  | 2023 |  | 2023 |
Furniture and equipment |  | $ | 2,025 |  |  | $ | 1,790 |  |
Computer equipment and software |  | 6,418 |  |  | 6,479 |  |
Leasehold improvements |  | 1,614 |  |  | 1,614 |  |
Total equipment and improvements |  | 10,057 |  |  | 9,883 |  |
Less: accumulated depreciation and amortization |  | (8,432) |  |  | (8,293) |  |
Equipment and improvements, net |  | $ | 1,625 |  |  | $ | 1,590 |  |
Schedule of Accounts Payable, Accrued Expenses, and Other Current Liabilities | The following table summarizes accounts payable and accrued liabilities presented on our consolidated balance sheets as follows (in thousands):
|  | December 31, |  | September 30, |
|  | 2023 |  | 2023 |
Accounts payable |  | $ | 9,213 |  |  | $ | 12,603 |  |
Accrued benefits |  | 5,510 |  |  | 6,414 |  |
Accrued workers' compensation insurance |  | 2,300 |  |  | 2,369 |  |
Accrued bonus and incentive compensation |  | 1,075 |  |  | 4,719 |  |
Accrued interest |  | 1,353 |  |  | 1,309 |  |
Other accrued expenses |  | 2,856 |  |  | 2,290 |  |
Accounts payable and accrued liabilities |  | $ | 22,307 |  |  | $ | 29,704 |  |
Schedule of Accrued Payroll | The following table summarizes accrued payroll presented on our consolidated balance sheets as follows (in thousands):
|  | December 31, |  | September 30, |
|  | 2023 |  | 2023 |
Accrued leave |  | $ | 9,046 |  |  | $ | 9,621 |  |
Accrued payroll |  | 5,183 |  |  | 2,487 |  |
Accrued payroll taxes |  | 1,115 |  |  | 1,173 |  |
Accrued severance |  | 359 |  |  | 513 |  |
Accrued payroll |  | $ | 15,703 |  |  | $ | 13,794 |  |
Schedule of Debt Obligations | The following table summarizes debt obligations presented on our consolidated balance sheets as follows (in thousands):
|  | December 31, |  | September 30, |
|  | 2023 |  | 2023 |
Secured term loan |  | $ | 159,031 |  |  | $ | 169,813 |  |
Secured revolving line of credit |  | 15,350 |  |  | 9,546 |  |
Less: unamortized deferred financing costs |  | (6,381) |  |  | (7,024) |  |
Net bank debt obligations |  | 168,000 |  |  | 172,335 |  |
Less: current portion of debt obligations, net of deferred financing costs (a) |  | (16,130) |  |  | (17,188) |  |
Long-term portion of debt obligations, net of deferred financing costs |  | $ | 151,870 |  |  | $ | 155,147 |  |
As of December 31, 2023, we have satisfied mandatory principal payments on our secured term loan. (a) As of December 31, 2023, the current portion comprises term loan amortization of $2.3 million and the $15.4 million outstanding balance on the secured revolving line of credit, net of $1.5 million of unamortized deferred financing costs.
Schedule of Interest Expense | The following table summarizes interest expense presented on our consolidated statements of operations for the three months ended December 31, 2023 and 2022 as follows (in thousands):
|  | 2023 |  | 2022 |
Interest expense (a) |  | $ | 4,016 |  |  | $ | 1,554 |  |
Amortization of deferred financing costs (b) |  | 642 |  |  | 276 |  |
Interest expense |  | $ | 4,658 |  |  | $ | 1,830 |  |
(a) Interest expense on borrowing. (b) Amortization of expenses related to secured term loan and secured revolving line of credit.

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