Note 12 - Other Current Liabilities

12 Months Ended

Sep. 30, 2023

Notes to Financial Statements

Other Liabilities Disclosure [Text Block]

12. Other Current Liabilities

Other current liabilities consisted of the following (in thousands):

	AS OF SEPTEMBER 30,
	2023		2022
Deferred revenue	$	4,368	$	629
Employee bonuses		1,665		35
Compensated absences		1,746		1,849
Payroll		940		769
Property and sales taxes		974		991
Legal and professional fees		616		346
Medical claims		641		590
Agent commissions		211		142
Product warranty		658		524
Income taxes		117		56
Other		946		685
	$	12,882	$	6,616

The Company is self-insured for certain losses related to employee medical claims. The Company has purchased stop-loss coverage for individual claims in excess of $175,000 per claimant per year in order to limit its exposure to any significant levels of employee medical claims. Self-insured losses are accrued based on the Company’s historical experience and on estimates of aggregate liability for uninsured claims incurred using certain actuarial assumptions followed in the insurance industry.