XML 23 R13.htm IDEA: XBRL DOCUMENT
v3.23.3

Leases | 9 Months Ended
--- | ---
Jun. 30, 2023
Leases [Abstract] |
Leases | Leases The components of lease expense were as follows:
| Three Months Ended June 30, |  | Nine Months Ended June 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Finance lease expense: |  |  |  |  |  |  |
Amortization of right-of use assets on finance leases | $ | 11 |  |  | $ | 2 |  |  | $ | 47 |  |  | $ | 16 |
Interest on lease liabilities | 1 |  |  | — |  |  | 6 |  |  | 1 |
Operating lease expense | 421 |  |  | 425 |  |  | 1,243 |  |  | 1,283 |
Variable lease cost | 29 |  |  | 29 |  |  | 89 |  |  | 89 |
Total lease expense | $ | 462 |  |  | $ | 456 |  |  | $ | 1,385 |  |  | $ | 1,389 |
The following table presents the impact of leasing on the consolidated condensed balance sheet.
| Classification in the consolidated condensed balance sheets |  | June 30, 2023 |  | September 30, 2022
Assets: |  |  |  |  |
Finance lease assets | Property, plant and equipment, net |  | $ | 170 |  |  | $ | 202 |
Operating lease assets | Operating lease right-of-use assets, net |  | 14,567 |  |  | 15,167 |
Total lease assets |  |  | $ | 14,737 |  |  | $ | 15,369 |
Current liabilities: |  |  |  |  |
Finance lease liabilities | Current maturities of long-term debt |  | $ | 64 |  |  | $ | 61 |
Operating lease liabilities | Short-term operating lease liabilities |  | 847 |  |  | 792 |
Non-current liabilities: |  |  |  |  |
Finance lease liabilities | Long-term debt, net of current maturities |  | 98 |  |  | 131 |
Operating lease liabilities | Long-term operating lease liabilities, net of short-term |  | 14,203 |  |  | 14,786 |
Total lease liabilities |  |  | $ | 15,212 |  |  | $ | 15,770 |
Supplemental cash flow and other information related to leases were as follows:
| June 30, 2023 |  | June 30, 2022
Other Information |  |  |
Cash paid for amounts included in measurement of liabilities: |  |  |
Operating cash flows from operating leases | $ | 1,261 |  |  | $ | 1,285 |
Operating cash flows from finance leases | 6 |  |  | 1 |
Financing cash flows from finance leases | 46 |  |  | 18 |
Right-of-use assets obtained in exchange for new lease liabilities: |  |  |
Operating leases | 60 |  |  | — |
| June 30, 2023 |  | September 30, 2022
Weighted-average remaining lease term (years): |  |  |
Finance leases | 3.1 |  | 3.6
Operating leases | 12.8 |  | 13.5
Weighted-average discount rate: |  |  |
Finance leases | 4.9 | % |  | 4.7 | %
Operating leases | 5.9 | % |  | 5.9 | %
Future minimum lease payments under non-cancellable leases at June 30, 2023 were as follows:
| Finance Leases | Operating Leases
Year ending September 30, |  |
2023 (excluding the nine months ended June 30, 2023) | $ | 18 |  | $ | 417 |
2024 | 68 |  | 1,686 |
2025 | 37 |  | 1,683 |
2026 | 30 |  | 1,681 |
2027 | 22 |  | 1,693 |
Thereafter | — |  | 14,297 |
Total lease payments | $ | 175 |  | $ | 21,457 |
Less: Imputed interest | (13) |  | (6,407) |
Present value of lease liabilities | $ | 162 |  | $ | 15,050 |
Leases | Leases The components of lease expense were as follows:
| Three Months Ended June 30, |  | Nine Months Ended June 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Finance lease expense: |  |  |  |  |  |  |
Amortization of right-of use assets on finance leases | $ | 11 |  |  | $ | 2 |  |  | $ | 47 |  |  | $ | 16 |
Interest on lease liabilities | 1 |  |  | — |  |  | 6 |  |  | 1 |
Operating lease expense | 421 |  |  | 425 |  |  | 1,243 |  |  | 1,283 |
Variable lease cost | 29 |  |  | 29 |  |  | 89 |  |  | 89 |
Total lease expense | $ | 462 |  |  | $ | 456 |  |  | $ | 1,385 |  |  | $ | 1,389 |
The following table presents the impact of leasing on the consolidated condensed balance sheet.
| Classification in the consolidated condensed balance sheets |  | June 30, 2023 |  | September 30, 2022
Assets: |  |  |  |  |
Finance lease assets | Property, plant and equipment, net |  | $ | 170 |  |  | $ | 202 |
Operating lease assets | Operating lease right-of-use assets, net |  | 14,567 |  |  | 15,167 |
Total lease assets |  |  | $ | 14,737 |  |  | $ | 15,369 |
Current liabilities: |  |  |  |  |
Finance lease liabilities | Current maturities of long-term debt |  | $ | 64 |  |  | $ | 61 |
Operating lease liabilities | Short-term operating lease liabilities |  | 847 |  |  | 792 |
Non-current liabilities: |  |  |  |  |
Finance lease liabilities | Long-term debt, net of current maturities |  | 98 |  |  | 131 |
Operating lease liabilities | Long-term operating lease liabilities, net of short-term |  | 14,203 |  |  | 14,786 |
Total lease liabilities |  |  | $ | 15,212 |  |  | $ | 15,770 |
Supplemental cash flow and other information related to leases were as follows:
| June 30, 2023 |  | June 30, 2022
Other Information |  |  |
Cash paid for amounts included in measurement of liabilities: |  |  |
Operating cash flows from operating leases | $ | 1,261 |  |  | $ | 1,285 |
Operating cash flows from finance leases | 6 |  |  | 1 |
Financing cash flows from finance leases | 46 |  |  | 18 |
Right-of-use assets obtained in exchange for new lease liabilities: |  |  |
Operating leases | 60 |  |  | — |
| June 30, 2023 |  | September 30, 2022
Weighted-average remaining lease term (years): |  |  |
Finance leases | 3.1 |  | 3.6
Operating leases | 12.8 |  | 13.5
Weighted-average discount rate: |  |  |
Finance leases | 4.9 | % |  | 4.7 | %
Operating leases | 5.9 | % |  | 5.9 | %
Future minimum lease payments under non-cancellable leases at June 30, 2023 were as follows:
| Finance Leases | Operating Leases
Year ending September 30, |  |
2023 (excluding the nine months ended June 30, 2023) | $ | 18 |  | $ | 417 |
2024 | 68 |  | 1,686 |
2025 | 37 |  | 1,683 |
2026 | 30 |  | 1,681 |
2027 | 22 |  | 1,693 |
Thereafter | — |  | 14,297 |
Total lease payments | $ | 175 |  | $ | 21,457 |
Less: Imputed interest | (13) |  | (6,407) |
Present value of lease liabilities | $ | 162 |  | $ | 15,050 |

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

X
- Definition The entire disclosure for finance leases of lessee. Includes, but is not limited to, description of lessee's finance lease and maturity analysis of finance lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//842-20/tableOfContent + Details
Name: | us-gaap_LesseeFinanceLeasesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//842-20/tableOfContent + Details
Name: | us-gaap_LesseeOperatingLeasesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration