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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2024
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Before Income Taxes | The components of loss before income taxes are presented below:
| Fiscal Year Ended September 30,
| 2024 |  | 2023
Loss before income taxes: |  |  |
U.S. | $ | (135,913) |  |  | $ | (121,245) |
Non-U.S. | 5,153 |  |  | (2,997) |
Total loss before income taxes | $ | (130,760) |  |  | $ | (124,242) |
Schedule of Components of the Provision (Benefit) for Income Taxes | Significant components of the benefit for income taxes are presented below:
| Fiscal Year Ended September 30,
| 2024 |  | 2023
Current: |  |  |
Federal | $ | 198 |  |  | $ | 4,490 |
State and local | 5 |  |  | 967 |
Foreign | 1,193 |  |  | 944 |
Deferred: |  |  |
Federal | (18,954) |  |  | (20,560) |
State and local | (4,019) |  |  | (4,807) |
Foreign | (298) |  |  | (374) |
Income tax benefit | $ | (21,875) |  |  | $ | (19,340) |
Schedule of Effective Income Tax Rate Reconciliation | The effective income tax rate on continuing operations varied from the statutory federal income tax rate as follows:
| Fiscal Year Ended September 30,
| 2024 |  | 2023
Federal statutory income tax rate | 21.0 | % |  | 21.0 | %
Increases (decreases): |  |  |
State and local income taxes, net of Federal tax benefit, if applicable | 3.2 | % |  | 3.3 | %
Goodwill | — | % |  | (3.5) | %
Impact of foreign operations | (1.2) | % |  | (0.3) | %
Sale of Israeli businesses | — | % |  | (0.8) | %
Fines and penalties | (4.6) | % |  | — | %
Other | (0.8) | % |  | 1.1 | %
Valuation allowance changes | (0.9) | % |  | (5.2) | %
Effective income tax rate | 16.7 | % |  | 15.6 | %
Schedule of Deferred Tax Assets and Liabilities | Significant components of our deferred tax assets and liabilities are presented below as of the Company's fiscal year-end:
| September 30, 2024 |  | September 30, 2023
Deferred tax assets: |  |  |
Inventory | $ | 1,009 |  |  | $ | 2,792 |
Allowance for credit losses | 1,676 |  |  | 1,487 |
Domestic net operating loss carryforwards | 16,343 |  |  | 8,813 |
Foreign net operating loss carryforwards | 10,170 |  |  | 11,302 |
Foreign tax credit carryforwards | 3,861 |  |  | 2,811 |
Capital loss carryforward | 1,870 |  |  | 1,693 |
Stock compensation expense | 3,017 |  |  | 3,059 |
Business Interest Limitation | 19,948 |  |  | 10,615 |
Lease liabilities | 12,450 |  |  | 9,878 |
Goodwill | 7,739 |  |  | 9,468 |
Other | 194 |  |  | 1,271 |
Total deferred tax assets | 78,277 |  |  | 63,189 |
Deferred tax liabilities: |  |  |
Prepaid expenses | (333) |  |  | (643) |
Lease ROU assets | (12,123) |  |  | (9,511) |
Accreted interest on convertible debt | (5,240) |  |  | (7,170) |
Basis difference for property and equipment | (13,374) |  |  | (12,689) |
Basis difference for intangible assets | (56,041) |  |  | (66,865) |
Total deferred tax liabilities | (87,111) |  |  | (96,878) |
Total net deferred tax liabilities | (8,834) |  |  | (33,689) |
Valuation allowance for net deferred tax assets | (18,207) |  |  | (16,375) |
Net deferred tax liabilities | $ | (27,041) |  |  | $ | (50,064) |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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