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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2024
Income Tax Disclosure [Abstract] |
Schedule of Provision for Income Taxes | The provision for income taxes consists of the following:
|  | Year Ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (in thousands) |
Current |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  |  | 761 |  |  |  | 560 |  |  |  | 231 |
|  | $ | 761 |  |  | $ | 560 |  |  | $ | 231 |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (494 | ) |  |  | (7,392 | ) |  |  | (47,879 | )
State |  |  | 252 |  |  |  | (1,913 | ) |  |  | (4,342 | )
|  | $ | (242 | ) |  | $ | (9,305 | ) |  | $ | (52,221 | )
Provision/(Benefit) for income taxes |  | $ | 519 |  |  | $ | (8,745 | ) |  | $ | (51,990 | )
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, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (in thousands) |
Income tax (benefit) provision at federal statutory rate |  | $ | (19,004 | ) |  | $ | (26,555 | ) |  | $ | (49,280 | )
(Reduction) increase in income taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |
State taxes, net of federal tax benefit |  |  | (1,321 | ) |  |  | (2,062 | ) |  |  | (3,953 | )
Nondeductible stock compensation expenses |  |  | 173 |  |  |  | 313 |  |  |  | 251 |
Permanent items |  |  | 232 |  |  |  | 225 |  |  |  | 206 |
Change in valuation allowances |  |  | 20,141 |  |  |  | 18,201 |  |  |  | (22 | )
162(m) limitation |  |  | 67 |  |  |  | 285 |  |  |  | 11 |
Impact of changing rates on deferred tax assets |  |  | 501 |  |  |  | 499 |  |  |  | (247 | )
Expired tax attributes |  |  | (612 | ) |  |  | 200 |  |  |  | 964 |
Other |  |  | 342 |  |  |  | 149 |  |  |  | 80 |
Income tax provision (benefit) |  | $ | 519 |  |  | $ | (8,745 | ) |  | $ | (51,990 | )
Schedule of Components of Deferred Taxes | The components of the Company’s deferred taxes as of September 30, 2024 and 2023 are as follows:
|  | Year Ended September 30, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Net operating loss carryforwards |  | $ | 114,366 |  |  | $ | 125,306 |
Deferred credits |  |  | 695 |  |  |  | 1,057 |
Other accrued expenses |  |  | 1,562 |  |  |  | 1,234 |
Prepaids and other |  |  | 252 |  |  |  | 556 |
Warrant liabilities |  |  | 5,767 |  |  |  | 5,748 |
Other reserves and estimated losses |  |  | 1,090 |  |  |  | 937 |
Operating lease liabilities |  |  | 2,306 |  |  |  | 2,991 |
Deferred revenue |  |  | 2,217 |  |  |  | 4,829 |
Interest expense carryforward |  |  | 9,258 |  |  |  | 6,457 |
Gross deferred tax assets |  | $ | 137,512 |  |  | $ | 149,115 |
Less: valuation allowance |  |  | (41,648 | ) |  |  | (21,102 | )
Total net deferred tax assets |  | $ | 95,864 |  |  | $ | 128,013 |
Operating lease right-of-use assets |  |  | (1,883 | ) |  |  | (2,475 | )
Property and equipment |  |  | (102,253 | ) |  |  | (131,805 | )
Unrealized loss/(gain) on equity investments |  |  | 98 |  |  |  | (2,148 | )
Total deferred tax liabilities |  | $ | (104,037 | ) |  | $ | (136,427 | )
Net deferred tax liabilities |  | $ | (8,173 | ) |  | $ | (8,414 | )
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, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Unrecognized tax benefits—October 1 |  | $ | 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 |

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