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STOCK-BASED COMPENSATION (Tables) | 12 Months Ended
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Sep. 30, 2022
STOCK-BASED COMPENSATION |
Schedule of stock-based compensation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal Years Ended
​ | ​ | September 30,
​ | ​ | 2022 |  | 2021
General and administrative | ​ | $ | 5,960 | ​ | $ | 1,786
Other operating expense | ​ | ​ | 23,014 | ​ | ​ | -
Stock-based compensation, before income taxes | ​ | ​ | 28,974 | ​ | ​ | 1,786
Provision for income taxes | ​ | ​ | (5,123) | ​ | ​ | (1,161)
Stock-based compensation, net of income taxes | ​ | $ | 23,851 | ​ | $ | 625
Schedule of weighted-average assumptions used to compute the fair value of the options granted | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2021
Risk-free interest rate |  | 1.24 | % | ​ | 0.93 | %
Dividend yield |  | — | % | ​ | — | %
Volatility of the expected market price of the Company’s common shares |  | 76.62 | % | ​ | 70.30 | %
Expected life of the options (years) |  | 3.24 | ​ | ​ | 5.95 | ​
Schedule of stock option activity | A summary of the Company’s stock option activity for all options and related information for the year ended September 30, 2022, is as follows (in thousands, except for share prices):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ | ​ | Weighted- | ​ | ​
​ | ​ | ​ | ​ | Weighted- |  | Average |  | ​
​ | ​ | ​ | ​ | Average | ​ | Remaining | ​ | Aggregate
​ | ​ | Options | ​ | Exercise | ​ | Contractual | ​ | Intrinsic
​ | ​ | (shares) | ​ | Price | ​ | Life | ​ | Value
Outstanding as of September 30, 2021 |  | 831 | ​ | $ | 9.82 | ​ | ​ | ​ | ​ | $ | ​
Granted |  | 1,258 | ​ | ​ | 14.24 | ​ | ​ | ​ | ​ | ​ | ​
Exercised |  | (62) | ​ | ​ | 1.90 | ​ | ​ | ​ | ​ | ​ | ​
Canceled | ​ | (78) | ​ | ​ | 19.22 | ​ | ​ | ​ | ​ | ​ | ​
Outstanding as of September 30, 2022 |  | 1,949 | ​ | $ | 12.54 | ​ | ​ | 7.35 | ​ | $ | 12,655
Exercisable as of September 30, 2022 |  | 1,327 | ​ | $ | 8.54 | ​ |  | 6.52 | ​ | $ | 11,568
Expected to vest as of September 30, 2022 | ​ | 622 | ​ | $ | 21.06 | ​ | ​ | 9.14 | ​ | $ | 1,087
Schedule of restricted share activity | A summary of the Company’s restricted share activity for the year ended September 30, 2022 is as follows (in thousands, except for share prices):
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | Weighted-
​ | ​ | ​ | ​ | Average
​ |  | Restricted | ​ | Grant Date
​ | ​ | Shares | ​ | Fair Value
Outstanding – September 30, 2021 |  | 237 | ​ | $ | 7.96
Granted |  | 41 | ​ | $ | 29.49
Vested | ​ | (121) | ​ | $ | 5.19
Forfeited |  | (8) | ​ | $ | 8.12
Outstanding – September 30, 2022 |  | 149 | ​ | $ | 16.09
Schedule of restricted stock units activity | A summary of the Company’s restricted stock units for the year ended September 30, 2022 is as follows (in thousands, except for share prices):
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | Weighted-
​ | ​ | ​ | ​ | Average
​ |  | Restricted | ​ | Grant Date
​ | ​ | Stock Units | ​ | Fair Value
Outstanding – September 30, 2021 |  | — | ​ | $ | —
Granted |  | 551 | ​ | $ | 23.82
Outstanding – September 30, 2022 |  | 551 | ​ | $ | 23.82

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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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