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BUSINESS COMBINATIONS (Tables) | 12 Months Ended
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Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed | The following table summarizes the final determination and allocation of the fair value of assets acquired and liabilities assumed as of the acquisition date:
| October 4, 2021
Assets acquired and liabilities assumed: |
Cash | 1,027 |
Trade receivables and contract assets | 853 |
Prepaid expenses and other assets | 133 |
Property and equipment | 1,127 |
Operating lease right-of-use assets, net | 2,272 |
Goodwill | 9,279 |
Intangible assets | 4,800 |
Accounts payable | (113) |
Accrued expenses and other liabilities | (343) |
Operating lease liabilities | (2,272) |
Deferred tax liabilities | (1,457) |
| $ | 15,306 |
The following table summarizes the final determination and allocation of the fair value of assets acquired and liabilities assumed as of the acquisition date:
| November 5, 2021
Assets acquired and liabilities assumed: |
Cash | 2,488 |
Restricted cash | 435 |
Trade receivables and contract assets | 43,566 |
Inventories | 40,000 |
Prepaid expenses and other current assets | 17,373 |
Property and equipment | 106,338 |
Operating lease right-of-use assets, net | 13,229 |
Goodwill | 282,768 |
Intangible assets - customer relationships | 251,000 |
Intangible assets - intellectual property | 49,000 |
Other assets | 7,676 |
Accounts payable | (25,832) |
Accrued expenses and other liabilities | (11,665) |
Fees invoiced in advance | (7,047) |
Current portion on long-term operating lease | (4,371) |
Long-term operating leases, net | (8,634) |
Other liabilities | (5,339) |
Deferred tax liabilities | (77,291) |
Noncontrolling interest | 880 |
| $ | 674,574 |
The following table summarizes the final determination and allocation of the fair value of assets acquired and liabilities assumed as of the acquisition date:
| December 29, 2021
Assets acquired and liabilities assumed: |
Customer relationship | 4,700 |
Non-compete agreement | 300 |
Supply agreement | 200 |
Goodwill | 948 |
| $ | 6,148 |
The following table summarizes the final determination and allocation of the fair value of assets acquired and liabilities assumed as of the acquisition date:
| January 10, 2022
Assets acquired and liabilities assumed: |
Cash | 797 |
Trade receivables, contract assets and other current assets | 4,730 |
Property and equipment | 4,436 |
Operating lease right-of-use assets, net | 4,994 |
Goodwill | 25,283 |
Intangible assets | 22,300 |
Accounts payable | (1,165) |
Accrued expenses and other liabilities | (905) |
Fees invoiced in advance | (2,472) |
Operating lease liabilities | (4,554) |
| $ | 53,444 |
The following table summarizes the final determination and allocation of the fair value of assets acquired and liabilities assumed as of the acquisition date:
| January 27, 2022
Assets acquired and liabilities assumed: |
Cash | 5,481 |
Trade receivables and contract assets | 2,025 |
Inventories | 9,400 |
Prepaid expenses and other current assets | 2,609 |
Property and equipment | 8,336 |
Goodwill | 18,624 |
Intangible assets | 13,400 |
Accounts payable | (552) |
Accrued expenses and other liabilities | (285) |
Fees invoiced in advance | (6,548) |
Deferred tax liabilities | (3,216) |
| $ | 49,274 |
The following table summarizes the final determination and allocation of the fair value of assets acquired and liabilities assumed as of the acquisition date:
| July 7, 2022
Assets acquired and liabilities assumed: |
Goodwill | 6,002 |
Intangible assets | 5,600 |
Other liabilities, net | (84) |
Deferred tax liabilities | (652) |
| $ | 10,866 |
Schedule of Information Related to Measurement Assumptions |
Stock price | $ | 53.31 |
Strike price | $ | 9.93 |
Volatility | 75.93 | %
Expected term | 3.05
Risk-free rate | 0.62 | %
Schedule of Unaudited Pro Forma Information | The unaudited pro forma information is as follows:
| Fiscal Year Ended September 30, 2022
Total revenues | $ | 593,622 |
Net loss | $ | (141,601) |

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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