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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The provision for income taxes consists of the following:

		Year Ended September 30,
		2023				2022				2021
		(in thousands)
Current
Federal		$	—			$	—			$	(39	)
State			560			231				202
		$	560			$	231			$	163
Deferred
Federal			(7,392	)			(47,879	)			4,494
State			(1,913	)			(4,342	)			1,171
		$	(9,305	)		$	(52,221	)		$	5,665
(Benefit) provision for income taxes		$	(8,745	)		$	(51,990	)		$	5,828

Schedule of Reconciliation between Effective Tax Rate Income from Continuing Operations and Statutory Rate

The reconciliation between the effective tax rate on income from continuing operations and the statutory tax rate is as follows:

		Year Ended September 30,
		2023				2022				2021
		(in thousands)
Income tax (benefit) provision at federal statutory rate		$	(26,555	)		$	(49,280	)		$	4,707
(Reduction) increase in income taxes resulting from:
State taxes, net of federal tax benefit			(2,062	)			(3,953	)		669
Nondeductible stock compensation expenses			313			251				(241)
Permanent items			225			206				292
Change in valuation allowances			18,201			(22)				(140)
162(m) limitation			285			11				12
Impact of changing rates on deferred tax assets			499			(247)				509
Expired tax attributes			200			964				152
Other			149			80					(132	)
Income tax (benefit) provision		$	(8,745	)		$	(51,990	)		$	5,828

Schedule of Components of Deferred Taxes

The components of the Company's deferred taxes as of September 30, 2023 and 2022 are as follows:

		Year Ended September 30,
		2023				2022
		(in thousands)
Net operating loss carryforwards		$	125,306			$	131,897
Deferred credits			1,057				703
Other accrued expenses			1,234				1,769
Prepaids and other			556				1,175
Warrant liabilities			5,748				5,725
State alternative minimum tax			—				1
Other reserves and estimated losses			937				873
Operating lease liabilities			2,991				8,012
Deferred revenue			4,829				5,506
Interest expense carryforward			6,457				—
Gross deferred tax assets		$	149,115			$	155,661
Less: valuation allowance			(21,102	)			(2,901	)
Total net deferred tax assets		$	128,013			$	152,760
Intangible assets			—				(877	)
Operating lease right-of-use assets			(2,475	)			(2,055	)
Property and equipment			(131,805	)			(166,586	)
Unrealized gain on equity investments			(2,148	)			(961	)
Total deferred tax liabilities		$	(136,427	)		$	(170,479	)
Net deferred tax liabilities		$	(8,414	)		$	(17,719	)

Schedule of Reconciliation of Total Amounts of Unrecognized Tax Benefits

The following is a tabular reconciliation of the total amounts of unrecognized tax benefits:

		Year Ended September 30,
		2023				2022				2021
		(in thousands)
Unrecognized tax benefits — October 1		$	4,866			$	4,866			$	4,866
Gross decreases — tax positions in prior period			—				—				—
Gross increases — tax positions in prior period			—				—				—
Unrecognized tax benefits — September 30		$	4,866			$	4,866			$	4,866

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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