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SUPPLEMENTAL BALANCE SHEET INFORMATION

9 Months Ended

Jun. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SUPPLEMENTAL BALANCE SHEET INFORMATION

7.    SUPPLEMENTAL BALANCE SHEET INFORMATION

Trade receivables and contract assets, net consisted of the following:

			June 30,						September 30,
			2024						2023
Trade receivables			$	53,737					$	77,618
Unbilled revenue			15,910						17,211
Total			69,647						94,829
Less: Allowance for credit losses			(5,780)						(7,446)
Trade receivables and contract assets, net of allowances for credit losses			$	63,867					$	87,383

Inventories, net consisted of the following:

			June 30,						September 30,
			2024						2023
Raw materials			$	2,071					$	2,259
Work in progress			78						124
Finished goods			4,483						4,439
Research Model Inventory			34,866						52,524
Total			41,498						59,346
Less: Obsolescence reserve			(2,814)						(3,244)
Inventories, net			$	38,684					$	56,102

Prepaid expenses and other current assets consisted of the following:

			June 30,						September 30,
			2024						2023
Advances to suppliers			$	19,949					$	19,247
Prepaid research models			3,509						4,300
Income tax receivable			2,545						1,813
Note receivable			1,280						1,226
Other			4,965						6,822
Prepaid expenses and other current assets			$	32,248					$	33,408

The composition of other assets is as follows:

			June 30,						September 30,
			2024						2023
Long-term advances to suppliers			$	6,033					$	3,681
Funded status of defined benefit plan			3,181						3,036
Other			4,396						3,362
Other assets			$	13,610					$	10,079

Accrued expenses and other current liabilities consisted of the following:

			June 30,						September 30,
			2024						2023
Accrued compensation			$	7,552					$	12,966
Non-income taxes			5,268						4,596
Accrued interest			2,488						2,975
Other			7,756						5,239
Resolution and Plea Agreements (Note 1)			5,000						—
Accrued expenses and other current liabilities			$	28,064					$	25,776

The composition of fees invoiced in advance is as follows:

			June 30,						September 30,
			2024						2023
Customer deposits			$	22,374					$	36,689
Deferred revenue			16,321						18,933
Fees invoiced in advance			$	38,695					$	55,622

The composition of other liabilities is as follows:

			June 30,						September 30,
			2024						2023
Long-term client deposits			$	17,000					$	5,250
Other			912						1,123
Resolution and Plea Agreements (Note 1)			17,000						—
Other liabilities			$	34,912					$	6,373

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- References

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- Definition

The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 210
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/210/tableOfContent

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