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v3.20.1

DEBT - Additional Information (Details) |  | 6 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | ---
Aug. 01, 2020 USD ($) | Mar. 31, 2020 USD ($) | Dec. 31, 2020 | Sep. 30, 2020 | Jun. 30, 2020 | Sep. 30, 2019 USD ($)
DEBT ARRANGEMENTS |  |  |  |  |  |
Long-term Debt |  | $ 20,854,000 |  |  |  | $ 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 |  |  |  |
Cash Flow Leverage Ratio |  | 5.00 | 4.00 | 4.25 | 4.50 |
Credit Arrangements [Member] | Minimum |  |  |  |  |  |
DEBT ARRANGEMENTS |  |  |  |  |  |
Minimum Debt Service Coverage Ratio One |  | 1.0 |  |  |  |
Cash Flow Leverage Ratio |  | 1.00 | 1.0 | 1.0 | 1.00 |
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 |  | 3,870,000 |  |  |  |
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 |  |  |  |  |  |
Debt Instrument, Interest Rate, Stated Percentage |  | 4.00% |  |  |  |
Line of Credit Facility, Additional Borrowing Capacity |  | $ 5,000,000 |  |  |  |
Basis points deducted from prime rate |  | 0.00% |  |  |  |
Long-term Line of Credit |  | $ 2,614,000 |  |  |  |
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% |  |  |  |
Initial Term Loan [Member] |  |  |  |  |  |
DEBT ARRANGEMENTS |  |  |  |  |  |
Long-term Debt |  | $ 3,870,000 |  |  |  | 3,990,000
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 |  | 4,364,000 |  |  |  |
Third Term Loan |  |  |  |  |  |
DEBT ARRANGEMENTS |  |  |  |  |  |
Long-term Debt |  | 1,209,000 |  |  |  | 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 |  | 1,209,000 |  |  |  |
Fifth Term loan |  |  |  |  |  |
DEBT ARRANGEMENTS |  |  |  |  |  |
Long-term Debt |  | $ 1,922,000 |  |  |  | 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 |  | 1,922,000 |  |  |  |
Fourth Term Loan |  |  |  |  |  |
DEBT ARRANGEMENTS |  |  |  |  |  |
Long-term Debt |  | $ 1,493,000 |  |  |  | $ 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 |  | $ 1,493,000 |  |  |  |
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 |  | 4.00% |  |  |  |
Line of Credit Facility, Periodic Payment | $ 17,000 |  |  |  |  |
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 |  | $ 1,036,000 |  |  |  |
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 This item represents the amount that could be realized under a life insurance contract or contracts owned by the Entity as of the date of the statement of financial position. Such Entity-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI). + 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 210.5-02.12) -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 325 -SubTopic 30 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6384206&loc=d3e41899-111602 + Details
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