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v3.19.3.a.u2

DEBT - Additional Information (Details) | 3 Months Ended |
--- | --- | ---
Dec. 31, 2019 USD ($) | Sep. 30, 2019 USD ($)
DEBT ARRANGEMENTS |  |
Long-term Debt | $ 20,259,000 | $ 15,087,000
Minimum | President and Chief Executive Officer [Member] |  |
DEBT ARRANGEMENTS |  |
Life Insurance, Corporate or Bank Owned, Amount | $ 5,000,000 |
Credit Arrangements [Member] | Maximum |  |
DEBT ARRANGEMENTS |  |
Minimum Debt Service Coverage Ratio One | 1.25 |
Minimum Debt Service Coverage Ratio Two | 5.00 |
EBITDA Ratio One | 4.50 |
EBITDA Ratio Two | 4.25 |
Credit Arrangements [Member] | Minimum |  |
DEBT ARRANGEMENTS |  |
Minimum Debt Service Coverage Ratio One | 1.0 |
Minimum Debt Service Coverage Ratio Two | 1.00 |
EBITDA Ratio One | 1.00 |
EBITDA Ratio Two | 1.0 |
First Internet Bank of Indiana [Member] |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Periodic Payment | $ 33,000 |
Debt Instrument, Interest Rate, Stated Percentage | 3.99% |
Debt Instrument, Face Amount | $ 4,500,000 |
Long-term Debt, Gross | 3,930,000 |
First Internet Bank of Indiana [Member] | Equipment Draw Loan [Member] |  |
DEBT ARRANGEMENTS |  |
Long-term Debt | 1,237,000 |
Line of Credit Facility, Additional Borrowing Capacity | 1,429,000 |
First Internet Bank of Indiana [Member] | Construction Draw Loan [Member] |  |
DEBT ARRANGEMENTS |  |
Long-term Debt | 4,247,000 |
Line of Credit Facility, Additional Borrowing Capacity | 4,445,000 |
First Internet Bank of Indiana [Member] | Revolving Credit Facility [Member] |  |
DEBT ARRANGEMENTS |  |
Line of Credit Facility, Additional Borrowing Capacity | $ 5,000,000 |
Basis points deducted from prime rate | 0.00% |
Long-term Line of Credit | $ 725,000 |
Smithers Avanza Toxicology Services LLC acquisition | Unsecured promissory note |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Interest Rate, Stated Percentage | 6.50% |
Debt Instrument, Face Amount | $ 810,000 |
PCRS acquisition | Unsecured promissory note |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Periodic Payment | $ 800,000 |
Debt Instrument, Interest Rate, Stated Percentage | 4.50% |
Subsequent Term Loan [Member] |  |
DEBT ARRANGEMENTS |  |
Long-term Debt | $ 4,541,000 | 4,715,000
Subsequent Term Loan [Member] | First Internet Bank of Indiana [Member] |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Periodic Payment | $ 78,000 |
Debt Instrument, Interest Rate, Stated Percentage | 5.06% |
Debt Instrument, Face Amount | $ 5,500,000 |
Long-term Debt | 4,541,000 |
Third Term Loan |  |
DEBT ARRANGEMENTS |  |
Long-term Debt | 1,255,000 | 1,271,000
Third Term Loan | First Internet Bank of Indiana [Member] |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Periodic Payment | $ 20,000 |
Debt Instrument, Interest Rate, Stated Percentage | 4.63% |
Debt Instrument, Face Amount | $ 1,271,000 |
Long-term Debt | 1,255,000 |
Fourth Term Loan |  |
DEBT ARRANGEMENTS |  |
Long-term Debt | $ 1,500,000 | 0
Fourth Term Loan | First Internet Bank of Indiana [Member] |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Interest Rate, Stated Percentage | 4.00% |
Debt Instrument, Face Amount | $ 1,500,000 |
Long-term Debt | 1,500,000 |
Fifth Term loan |  |
DEBT ARRANGEMENTS |  |
Long-term Debt | $ 1,939,000 | $ 0
Fifth Term loan | First Internet Bank of Indiana [Member] |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Interest Rate, Stated Percentage | 4.00% |
Debt Instrument, Face Amount | $ 1,939,000 |
Long-term Debt | $ 1,939,000 |
Current Credit Agreement [Member] | First Internet Bank of Indiana [Member] | Equipment Draw Loan [Member] |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Interest Rate, Stated Percentage | 5.20% |
Current Credit Agreement [Member] | First Internet Bank of Indiana [Member] | Construction Draw Loan [Member] |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Interest Rate, Stated Percentage | 5.20% |
Capex Line [Member] | First Internet Bank of Indiana [Member] | Capital Expenditure Line of Credit [Member] |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Face Amount | $ 1,100,000 |
Long-term Debt | $ 948,000 |
Basis points deducted from prime rate | (0.50%) |
Second Capex Line [Member] | First Internet Bank of Indiana [Member] | Capital Expenditure Line of Credit [Member] |  |
DEBT ARRANGEMENTS |  |
Debt Instrument, Face Amount | $ 3,000.00 |
Long-term Debt | $ 435,000 |
Basis points deducted from prime rate | (0.50%) |
Second Capex Line [Member] | First Internet Bank of Indiana [Member] | Capital Expenditure Line of Credit [Member] | Base Rate [Member] |  |
DEBT ARRANGEMENTS |  |
Basis points deducted from prime rate | 4.00% |

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- Definition Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6031897-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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- Definition The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
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