XML 34 R21.htm IDEA: XBRL DOCUMENT
v3.21.4

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2021
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS |
Summary impact of restatement adjustments and immaterial error correction to previously reported consolidated financial information | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​
​ | ​ | As of June 30, 2021 (unaudited)
​ |  | As Previously Reported |  | Restated Adjustment |  | As Restated
Balance Sheet |  | ​ |  |  | ​ |  |  | ​ |
Total current assets | ​ | $ | 48,062 | ​ | $ | — | ​ | $ | 48,062
Property and equipment, net | ​ | ​ | 44,678 | ​ | ​ | — | ​ | ​ | 44,678
Goodwill | ​ | ​ | 45,750 | ​ | ​ | 4,867 | ​ | ​ | 50,617
Other noncurrent assets | ​ | ​ | 33,383 | ​ | ​ | — | ​ | ​ | 33,383
Total Assets | ​ | $ | 171,873 | ​ | $ | 4,867 | ​ | $ | 176,740
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Liabilities and shareholders' equity | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total liabilities | ​ | $ | 82,979 | ​ | $ | — | ​ | $ | 82,979
Common shares, no par value | ​ |  | 3,928 | ​ |  | — | ​ |  | 3,928
Additional paid-in-capital | ​ | ​ | 110,230 | ​ | ​ | — | ​ | ​ | 110,230
Accumulated deficit | ​ | $ | (25,264) | ​ | $ | 4,867 | ​ | $ | (20,397)
Total Liabilities and shareholders' equity | ​ | $ | 171,873 | ​ | $ | 4,867 | ​ | $ | 176,740
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended June 30, 2021 (unaudited)
​ |  | As Previously Reported |  | Restated Adjustment |  | As Restated
Total revenue | ​ | $ | 22,892 | ​ | $ | — | ​ | $ | 22,892
Total cost of revenue | ​ | ​ | 15,246 | ​ | ​ | — | ​ | ​ | 15,246
Gross profit | ​ | ​ | 7,646 | ​ | ​ | — | ​ | ​ | 7,646
Total operating expenses | ​ | ​ | 9,349 | ​ | ​ | — | ​ | ​ | 9,349
Operating income (loss) | ​ | ​ | (1,703) | ​ | ​ | — | ​ | ​ | (1,703)
Interest expense | ​ | ​ | (449) | ​ | ​ | — | ​ | ​ | (449)
Other income (expense) | ​ | ​ | 1 | ​ | ​ | — | ​ | ​ | 1
Income tax expense (benefit) | ​ | ​ | 114 | ​ | ​ | (4,867) | ​ | ​ | (4,753)
Net income (loss) | ​ | $ | (2,265) | ​ | $ | 4,867 | ​ | $ | 2,602
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic net income (loss) per share | ​ | $ | (0.15) | ​ | ​ | ​ | ​ | $ | 0.18
Diluted net income (loss) per share | ​ | $ | (0.15) | ​ | ​ | ​ | ​ | $ | 0.17
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic weighted average shares outstanding | ​ | ​ | 14,656 | ​ | ​ | — | ​ | ​ | 14,656
Diluted weighted average shares outstanding | ​ | ​ | 14,656 | ​ | ​ | 727 | ​ | ​ | 15,383
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine Months Ended June 30, 2021 (unaudited)
​ |  | As Previously Reported |  | Restated Adjustment |  | As Restated
Total revenue | ​ | $ | 59,529 | ​ | $ | — | ​ | $ | 59,529
Total cost of revenue | ​ | ​ | 39,681 | ​ | ​ | — | ​ | ​ | 39,681
Gross profit | ​ | ​ | 19,848 | ​ | ​ | — | ​ | ​ | 19,848
Total operating expenses | ​ | ​ | 22,058 | ​ | ​ | — | ​ | ​ | 22,058
Operating income (loss) | ​ | ​ | (2,210) | ​ | ​ | — | ​ | ​ | (2,210)
Interest expense | ​ | ​ | (1,163) | ​ | ​ | — | ​ | ​ | (1,163)
Other income (expense) | ​ | ​ | 180 | ​ | ​ | — | ​ | ​ | 180
Income tax expense (benefit) | ​ | ​ | 161 | ​ | ​ | (4,867) | ​ | ​ | (4,706)
Net income (loss) | ​ | $ | (3,354) | ​ | $ | 4,867 | ​ | $ | 1,513
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic net income (loss) per share | ​ | $ | (0.27) | ​ | ​ | ​ | ​ | $ | 0.12
Diluted net income (loss) per share | ​ | $ | (0.27) | ​ | ​ | ​ | ​ | $ | 0.12
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic weighted average shares outstanding | ​ | ​ | 12,274 | ​ | ​ | — | ​ | ​ | 12,274
Diluted weighted average shares outstanding | ​ | ​ | 12,274 | ​ | ​ | 674 | ​ | ​ | 12,948

X
- References No definition available. + Details
Name: | us-gaap_AccountingChangesAndErrorCorrectionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 + Details
Name: | us-gaap_ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration