Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Summary of Change in Allowance for Credit Losses

The change in the allowance for credit losses for the fiscal year ended September 30, 2023, 2022, and 2021 is as follows (dollars in thousands):

	Allowance for Credit Losses
Balance as of September 30, 2020	$	1,394
Credit loss provision		(415	)
Write-offs, net of recoveries		(112	)
Foreign exchange impact on ending balance		12
Balance as of September 30, 2021	$	879
Credit loss provision		(431	)
Write-offs, net of recoveries		18
Foreign exchange impact on ending balance		(95	)
Balance as of September 30, 2022	$	371
Credit loss provision		3,626
Foreign exchange impact on ending balance		134
Balance as of September 30, 2023	$	4,131

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss, reflected in the Consolidated Statements of Equity, consists of the following (dollars in thousands):

	September 30,
	2023			2022
Foreign currency translation adjustments	$	(28,275	)	$	(33,895	)
Net unrealized gains (losses) on post-retirement benefits		528			594
Net unrealized losses on available-for-sale securities		(219	)		(436	)
Accumulated other comprehensive loss	$	(27,966	)	$	(33,737	)

Summarize the impact of adopting ASU 2020-06

The following tables summarize the impact of adopting ASU 2020-06 on the Consolidated Balance Sheet as of October 1, 2022 (dollars in thousands):

	As of October 1, 2022
	As Previously Reported			Impact of Adoption of ASU 2020-06			As Adjusted
Assets:
Deferred tax assets	$	51,989		$	2,463		$	54,452
Liabilities:
Long-term debt, net of discounts and issuance costs	$	259,436		$	10,994		$	270,430
Equity:
Additional paid-in capital	$	1,029,542		$	(14,371	)	$	1,015,171
Accumulated deficit	$	(283,249	)	$	5,841		$	(277,408	)