XML 57 R36.htm IDEA: XBRL DOCUMENT
v3.24.3

SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Contract Assets and Liabilities | The following table provides information about contract assets (trade receivables and unbilled revenue, excluding allowances for credit losses), and fees invoiced in advance (client deposits and deferred revenue):
| Balance at September 30, 2024 |  | Balance at September 30, 2023
Contract Assets: Trade receivables | $ | 65,867 |  |  | $ | 77,618 |
Contract Assets: Unbilled revenue | 14,624 |  |  | 17,211 |
Contract liabilities: Client deposits | 24,898 |  |  | 36,689 |
Contract liabilities: Deferred revenue | 17,088 |  |  | 18,933 |
Trade receivables and contract assets, net consisted of the following:
| September 30, 2024 |  | September 30, 2023
Trade receivables | $ | 65,867 |  |  | $ | 77,618 |
Unbilled revenue | 14,624 |  |  | 17,211 |
Total | 80,491 |  |  | 94,829 |
Less: Allowance for credit losses | (6,931) |  |  | (7,446) |
Trade receivables and contract assets, net of allowances for credit losses | $ | 73,560 |  |  | $ | 87,383 |
The composition of fees invoiced in advance is as follows:
| September 30, 2024 |  | September 30, 2023
Client deposits | $ | 24,898 |  |  | $ | 36,689 |
Deferred revenue | 17,088 |  |  | 18,933 |
Fees invoiced in advance | $ | 41,986 |  |  | $ | 55,622 |
Schedule of Inventory | Inventories, net consisted of the following:
| September 30, 2024 |  | September 30, 2023
Raw materials | $ | 1,868 |  |  | $ | 2,259 |
Work in progress | 61 |  |  | 124 |
Finished goods | 4,174 |  |  | 4,439 |
Research Model Inventory | 14,870 |  |  | 52,524 |
Total | 20,973 |  |  | 59,346 |
Less: Obsolescence reserve | (2,800) |  |  | (3,244) |
Inventories, net | $ | 18,173 |  |  | $ | 56,102 |
Schedule of Other Current Assets | Prepaid expenses and other current assets consisted of the following:
| September 30, 2024 |  | September 30, 2023
Advances to suppliers | $ | 36,516 |  |  | $ | 19,247 |
Prepaid research models | 4,993 |  |  | 4,300 |
Tax-related receivables | 2,602 |  |  | 1,813 |
Note receivable | 1,280 |  |  | 1,226 |
Other | 4,857 |  |  | 6,822 |
Prepaid expenses and other current assets | $ | 50,248 |  |  | $ | 33,408 |
Schedule of Other Assets, Noncurrent | The composition of other assets is as follows:
| September 30, 2024 |  | September 30, 2023
Long-term advances to suppliers | $ | 6,082 |  |  | $ | 3,681 |
Funded status of defined benefit plan | 3,142 |  |  | 3,036 |
Other | 2,549 |  |  | 3,362 |
Other assets | $ | 11,773 |  |  | $ | 10,079 |
Schedule of Property, Plant and Equipment | The Company generally depreciates the cost of its property and equipment using the straight-line method over the estimated useful lives of the respective assets as follows:
Asset | Estimated Useful Lives (in Years)
Land | Indefinite
Land improvements | 5 - 20
Buildings and building improvements | 10 - 40
Machinery and equipment | 3 - 10
Furniture and fixtures | 7 - 10
Computer hardware and software | 3 - 5
Vehicles | 5
The composition of property and equipment, net is as follows:
| September 30, 2024 |  | September 30, 2023
Land and land improvements | $ | 30,768 |  |  | $ | 30,710 |
Buildings and building improvements | 140,485 |  |  | 120,932 |
Machinery and equipment | 93,880 |  |  | 81,372 |
Furniture and fixtures | 4,542 |  |  | 3,223 |
Other | 3,355 |  |  | 3,664 |
Construction in progress | 9,489 |  |  | 25,804 |
Total Cost | 282,519 |  |  | 265,705 |
Accumulated depreciation | (94,191) |  |  | (74,637) |
| $ | 188,328 |  |  | $ | 191,068 |
Schedule of Accrued Liabilities | Accrued expenses consisted of the following:
| September 30, 2024 |  | September 30, 2023
Accrued compensation | $ | 10,851 |  |  | $ | 12,966 |
Non-income taxes | 4,409 |  |  | 4,596 |
Accrued interest | 3,017 |  |  | 2,975 |
Other | 4,941 |  |  | 5,239 |
Resolution and Plea Agreements (Note 1) | 5,000 |  |  | — |
Accrued expenses and other liabilities | $ | 28,218 |  |  | $ | 25,776 |
Other Noncurrent Liabilities | The composition of other liabilities is as follows:
| September 30, 2024 |  | September 30, 2023
Long-term client deposits | $ | 16,966 |  |  | $ | 5,250 |
Other | 997 |  |  | 1,123 |
Resolution and Plea Agreements (Note 1) | 17,000 |  |  | — |
Other liabilities | $ | 34,963 |  |  | $ | 6,373 |

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of other noncurrent liabilities. + References No definition available. + Details
Name: | us-gaap_OtherNoncurrentLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483489/210-10-50-1 + Details
Name: | us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of noncurrent assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(17)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfOtherAssetsNoncurrentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amounts of other current assets. + References No definition available. + Details
Name: | us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration