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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Sep. 30, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedule of changes in contract assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal year ended
​ | ​ | September 30,
​ | ​ | 2021 | ​ | 2020
Opening balance |  | $ | 1,879 |  | $ | 2,119
Additions | ​ |  | 6,985 | ​ |  | 2,511
Deductions | ​ |  | (2,670) | ​ |  | (2,751)
Ending balance | ​ | $ | 6,194 | ​ | $ | 1,879
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal year ended
​ | ​ | September 30,
​ | ​ | 2021 | ​ | 2020
Opening balance |  | $ | 11,392 |  | $ | 6,726
Additions | ​ |  | 208,377 | ​ |  | 106,956
Deductions | ​ |  | (193,155) | ​ |  | (102,290)
Ending balance | ​ | $ | 26,614 | ​ | $ | 11,392
Summary of activity in allowance for doubtful accounts | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal year ended September 30,
​ |  | 2021 |  | 2020
Opening balance | ​ | $ | 561 | ​ | $ | 1,759
Charged to expense | ​ |  | 208 | ​ |  | 180
Uncollectible invoices written off | ​ |  | (77) | ​ |  | (1,378)
Amounts collected | ​ |  | (24) | ​ |  | —
Ending balance | ​ | $ | 668 | ​ | $ | 561
Summary of activity in inventory obsolescence | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal year ended September 30,
​ | ​ | 2021 | ​ | 2020
Opening balance |  | $ | 177 |  | $ | 198
Provision for slow moving and obsolescence | ​ |  | 10 | ​ |  | 84
Write-off of obsolete and slow moving inventory | ​ |  | (47) | ​ |  | (105)
Closing balance | ​ | $ | 140 | ​ | $ | 177
Schedule of property, plant and equipment, net | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of September 30,
​ | ​ | 2021 |  | 2020
Land and improvements | ​ | $ | 2,276 | ​ | $ | 1,755
Buildings and improvements | ​ |  | 40,169 | ​ |  | 29,813
Machinery and equipment | ​ |  | 36,743 | ​ |  | 27,500
Office furniture and fixtures | ​ |  | 1,338 | ​ |  | 828
Construction in progress | ​ |  | 3,725 | ​ |  | 718
​ | ​ |  | 84,251 | ​ |  | 60,614
Less: accumulated depreciation | ​ |  | (36,273) | ​ |  | (31,885)
Net property and equipment | ​ | $ | 47,978 | ​ | $ | 28,729
Schedule of changes in goodwill | ​
​ | ​ | ​ | ​
​ | ​ |  | ​
​ |  | Goodwill
Balance as of October 1, 2019 | ​ | $ | 3,617
Acquisition of PCRS | ​ | ​ | 751
Balance as of September 30, 2020 | ​ | $ | 4,368
Acquisition of HistoTox Labs | ​ |  | 9,129
Acquisition of Bolder BioPATH | ​ | ​ | 36,223
Acquisition of Gateway Laboratories | ​ | ​ | 2,207
Balance as of September 30, 2021 | ​ | $ | 51,927
Schedule of changes in the balances of intangible assets |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ |  | ​ | ​ | Client | ​ | Non-Compete | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
​ |  | Trademarks |  | Relationships |  | Agreements |  | Backlog |  | Patents |  | Totals
Balance as of October 1, 2019 | ​ | $ | 1,072 | ​ | $ | 1,670 | ​ | $ | 131 | ​ | $ | — | ​ | $ | 10 | ​ | $ | 2,883
Acquisition of PCRS | ​ | ​ | 460 | ​ | ​ | 1,280 | ​ | ​ | 220 | ​ | ​ | 121 | ​ | ​ | — | ​ | ​ | 2,081
Amortization | ​ |  | (103) | ​ |  | (380) | ​ |  | (93) | ​ |  | (121) | ​ |  | (6) | ​ |  | (703)
Balance as of September 30, 2020 | ​ | $ | 1,429 | ​ | $ | 2,570 | ​ | $ | 258 | ​ | $ | — | ​ | $ | 4 | ​ | $ | 4,261
Acquisition of HistoTox Labs | ​ |  | — | ​ | ​ | 6,800 | ​ | ​ | 1,700 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 8,500
Acquisition of Bolder BioPATH | ​ | ​ | — | ​ | ​ | 12,500 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 12,500
Acquisition of BioReliance | ​ | ​ | — | ​ | ​ | 640 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 640
Acquisition of Gateway Laboratories | ​ | ​ | — | ​ | ​ | 100 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 100
Amortization | ​ |  | (109) | ​ | ​ | (1,413) | ​ | ​ | (244) | ​ | ​ | — | ​ | ​ | (2) | ​ |  | (1,768)
Balance as of September 30, 2021 | ​ | $ | 1,320 | ​ | $ | 21,197 | ​ | $ | 1,714 | ​ | $ | — | ​ | $ | 2 | ​ | $ | 24,233
​
Schedule of future amortization expense | Future amortization expense for intangible assets at September 30, 2021 for the next five years and a total, thereafter, are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2023 | ​ | 2024 | ​ | 2025 | ​ | 2026 | ​ | Thereafter | ​ | Totals
Trademarks |  | ​ | 109 |  | ​ | 109 |  | ​ | 109 |  | ​ | 108 |  | ​ | 108 |  | ​ | 777 |  | ​ | 1,320
Client Relationships |  | ​ | 2,913 | ​ | ​ | 2,913 |  | ​ | 2,912 |  | ​ | 2,912 |  | ​ | 2,851 |  | ​ | 6,696 |  | ​ | 21,197
Non-Compete Agreements |  | ​ | 431 |  | ​ | 395 |  | ​ | 349 |  | ​ | 340 |  | ​ | 199 |  | ​ | — |  | ​ | 1,714
Patents |  | ​ | 2 |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | — |  | ​ | 2
​ | ​ | $ | 3,455 | ​ | $ | 3,417 | ​ | $ | 3,370 | ​ | $ | 3,360 | ​ | $ | 3,158 | ​ | $ | 7,473 | ​ | $ | 24,233
Summary of changes in the balances of the level three financial instruments | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Contingent | ​ | Convertible | ​ |  | ​
​ |  | Consideration |  | Notes |  | Totals
Balance as of September 30, 2020 | ​ | $ | — | ​ | $ | — | ​ | $ | —
Contingent consideration related to BioReliance acquisition | ​ | ​ | 640 | ​ | ​ | — | ​ | ​ | 640
Convertible senior notes | ​ | ​ | — | ​ | ​ | 63,284 | ​ | ​ | 63,284
Fair value adjustment of convertible senior notes | ​ | ​ | — | ​ | ​ | (8,362) | ​ | ​ | (8,362)
Balance as of September 30, 2021 | ​ | $ | 640 | ​ | $ | 54,922 | ​ | $ | 55,562

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