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INCOME TAXES (Tables)

12 Months Ended

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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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

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-Topic 740
-SubTopic 10
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-Section 50
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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