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Fair Value Measurements (Tables)

6 Months Ended

Mar. 31, 2024

Summary of Financial Assets that are Measured at Fair Value and Indicates the Fair Value Hierarchy of the Valuation Inputs

The following table presents information about our financial assets that are measured at fair value and indicates the fair value hierarchy of the valuation inputs used (dollars in thousands) as of:


	March 31, 2024
	Fair Value		Cash and Cash Equivalents		Marketable Securities
Level 1:
Money market funds $43,623 at cost (a)	$	43,623	$	43,623	$	-
Government securities $2,417 at cost (b)		2,406		-		2,406
Level 2:
Government securities $4,042 at cost (b)		4,028		-		4,028
Time deposits, $8,040 at cost (a)		8,040		8,040		-
Corporate bonds, $9,666 at cost (b)		9,632		-		9,632
Debt securities, $2,000 at cost (c)		2,971		-		-
Total assets	$	70,700	$	51,663	$	16,066


	September 30, 2023
	Fair Value		Cash and Cash Equivalents		Marketable Securities
Level 1:
Money market funds $66,349 at cost (a)	$	66,349	$	66,349	$	-
Government securities $4,421 at cost (b)		4,375		-		4,375
Level 2:
Government securities $5,046 at cost (b)		5,000		-		5,000
Time deposits, $8,536 at cost (a)		8,536		8,536		-
Commercial paper, $496 at cost (b)		496		-		496
Corporate bonds, $10,073 at cost (b)		9,947		-		9,947
Debt securities, $2,000 at cost (c)		2,847		-		-
Total assets	$	97,550	$	74,885	$	19,818

(a)

Money market funds and other highly liquid investments with original maturities of 90 days or less are included within Cash and cash equivalents in the Condensed Consolidated Balance Sheets.

(b)

Government securities, commercial paper and corporate bonds with original maturities greater than 90 days are included within Marketable securities in the Condensed Consolidated Balance Sheets and classified as current or noncurrent based upon whether the maturity of the financial asset is less than or greater than 12 months.

(c)

Debt securities within the Condensed Consolidated Balance Sheets are classified as current or noncurrent based upon whether the maturity of the financial asset is less than or greater than 12 months.