XML 23 R12.htm IDEA: XBRL DOCUMENT
v3.23.1

GOODWILL AND INTANGIBLE ASSETS | 6 Months Ended
--- | ---
Mar. 31, 2023
GOODWILL AND INTANGIBLE ASSETS |
GOODWILL AND INTANGIBLE ASSETS | 5. GOODWILL AND INTANGIBLE ASSETS Goodwill The following is a rollforward of the Company’s goodwill: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 30, 2022 |  | Acquisitions | ​ | ​ | Impairment | ​ | March 31, 2023
DSA | ​ | $ | 91,458 | ​ | $ | 2,828 | ​ | $ | — | ​ | $ | 94,286
RMS | ​ |  | 302,372 | ​ |  | — | ​ |  | — | ​ |  | 302,372
Gross Carrying Amount | ​ | ​ | 393,830 | ​ | ​ | 2,828 | ​ | ​ | — | ​ | ​ | 396,658
Accumulated impairment loss - RMS | ​ | ​ | (236,005) | ​ |  | — | ​ |  | (66,367) | ​ |  | (302,372)
Goodwill | ​ | $ | 157,825 | ​ | $ | 2,828 | ​ | $ | (66,367) | ​ | $ | 94,286
​ The Company determined that as a result of the November 16, 2022 event, which led to the Company’s decision to refrain from selling or delivering any of its Cambodian NHPs held in the U.S., the uncertainty related to the Company’s ability to import NHPs from Cambodia and the decrease in its stock price, the carrying value of goodwill as of December 31, 2022, was required to be quantitatively evaluated. The carrying value of the Company’s goodwill by reporting unit was determined utilizing the income approach. Based on the Company’s quantitative goodwill impairment test, the fair value of the DSA reporting unit exceeded the reporting unit’s carrying value and, therefore, goodwill was not impaired. However, the fair value of the RMS reporting unit was less than the RMS reporting unit’s carrying value. As a result, a goodwill impairment loss of $66,367 was recorded within the RMS segment. The remaining goodwill balance as of March 31, 2023 is attributed to the DSA segment. Further, certain measurement period adjustments related to the acquisitions of Histion and Protypia were identified during the three months ended March 31, 2023, which are reflected as changes in goodwill due to acquisitions within the Company’s DSA reportable segment. Intangible Assets, Net The following table displays intangible assets, net by major class:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 31, 2023
​ | ​ | Carrying | ​ | Accumulated | ​ | Carrying
​ |  | Amount, Gross |  | Amortization |  | Amount, Net
Customer relationships | ​ | $ | 317,061 | ​ | $ | (40,821) | ​ | $ | 276,240
Intellectual property | ​ |  | 56,591 | ​ |  | (9,037) | ​ |  | 47,554
Non-compete agreements | ​ | ​ | 2,410 | ​ | ​ | (1,100) | ​ | ​ | 1,310
Other | ​ | ​ | 2,396 | ​ | ​ | (1,239) | ​ | ​ | 1,157
​ | ​ | $ | 378,458 | ​ | $ | (52,197) | ​ | $ | 326,261
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, 2022
​ | ​ | Carrying | ​ | Accumulated | ​ | Carrying
​ |  | Amount, Gross |  | Amortization |  | Amount, Net
Customer relationships | ​ | $ | 318,896 | ​ | $ | (26,990) | ​ | $ | 291,906
Intellectual property | ​ |  | 56,997 | ​ |  | (5,767) | ​ |  | 51,230
Non-compete agreements | ​ | ​ | 2,410 | ​ | ​ | (872) | ​ | ​ | 1,538
Other | ​ | ​ | 2,396 | ​ | ​ | (1,184) | ​ | ​ | 1,212
​ | ​ | $ | 380,699 | ​ | $ | (34,813) | ​ | $ | 345,886
​ The decrease in intangible assets, net during the six months ended March 31, 2023 related to measurement period adjustments to intangible assets for the Protypia acquisition, partially offset by amortization over the applicable useful lives and by the impact of foreign exchange rates.

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

X
- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI https://asc.fasb.org/topic&trid=2144416 + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration