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STOCK-BASED COMPENSATION (Tables) | 12 Months Ended
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Sep. 30, 2024
Share-Based Payment Arrangement [Abstract] |
Schedule of Stock-Based Compensation | The following table provides stock-based compensation by the financial statement line item in which it is reflected:
| Fiscal Years Ended September 30,
| 2024 |  | 2023
General and administrative | $ | 6,740 |  |  | $ | 7,844 |
Stock-based compensation, before income taxes | 6,740 |  |  | 7,844 |
Provision for income taxes | (306) |  |  | (311) |
Stock-based compensation, net of income taxes | $ | 6,434 |  |  | $ | 7,533 |
Schedule of Weighted Average Assumptions Utilized to Value Stock-Based Compensation | The weighted-average assumptions used to compute the fair value of options granted under the Black-Scholes model for the fiscal years ended September 30, 2024 and 2023 were as follows:
| 2024 |  | 2023
Risk-free interest rate | 3.99 | % |  | 4.29 | %
Dividend yield | — | % |  | — | %
Volatility of the expected market price of the Company’s common shares | 117.16 | % |  | 100.59 | %
Expected life of the options (years) | 3.54 |  | 3.57
Schedule of Stock Option Activity | A summary of the Company’s stock option activity and related information for the year ended September 30, 2024, is as follows:
| Options |  | Weighted-Average Exercise Price |  | Weighted-Average Remaining Contractual Life |  | Aggregate Intrinsic Value
| (in thousands) |  |  |  | (in years) |  | (in thousands)
Outstanding as of September 30, 2023 | 1,747 |  | $ | 12.06 |  |  |  |  |
Granted | 917 |  | 1.94 |  |  |  |  |  |
Exercised | (7) |  | 1.68 |  |  |  |  |  |
Cancelled | (266) |  | 10.71 |  |  |  |  |  |
Outstanding as of September 30, 2024 | 2,392 |  | $ | 8.35 |  |  | 7.06 |  | $ | 36 |
Exercisable as of September 30, 2024 | 1,329 |  | $ | 11.79 |  |  | 5.15 |  | $ | 36 |
Expected to vest as of September 30, 2024 | 1,063 |  | $ | 4.05 |  |  | 9.44 |  | $ | — |
Schedule of Restricted Share Activity | A summary of the Company’s RSA activity for the year ended September 30, 2024 is as follows:
| Restricted Shares (in thousands) |  | Weighted- Average Grant Date Fair Value
Outstanding (non-vested) – September 30, 2023 | 39 |  | $ | 25.03 |
Granted | — |  |  | $ | — |
Vested | (30) |  | $ | 30.43 |
Forfeited | — |  |  | $ | — |
Outstanding (non-vested) – September 30, 2024 | 9 |  | $ | 6.80 |
Schedule of Restricted Stock Units Activity | A summary of the Company’s RSUs for the year ended September 30, 2024 is as follows:
| Restricted Stock Units (in thousands) |  | Weighted- Average Grant Date Fair Value
Outstanding (non-vested) – September 30, 2023 | 936 |  | $ | 14.29 |
Granted | 901 |  | $ | 1.68 |
Vested | (231) |  | $ | 14.66 |
Forfeited | (79) |  | $ | 8.27 |
Outstanding (non-vested) – September 30, 2024 | 1,527 |  | $ | 7.10 |

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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 -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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