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Restructuring and Other Costs, Net
6 Months Ended
Mar. 31, 2022
Restructuring And Related Activities [Abstract]  
Restructuring and Other Costs, Net

Note 10. Restructuring and Other Costs, Net

Restructuring and other costs, net includes restructuring expenses as well as other charges that are unusual in nature, are the result of unplanned events, and arise outside of the ordinary course of our business. The following table sets forth accrual activity relating to restructuring reserves for the six months ended March 31, 2022 (dollars in thousands):

 

 

 

Personnel

 

 

Facilities

 

 

Restructuring Subtotal

 

 

Other

 

 

Total

 

Balance at September 30, 2021

 

$

1,620

 

 

$

1,881

 

 

$

3,501

 

 

$

1,534

 

 

$

5,035

 

Restructuring and other costs, net

 

 

250

 

 

 

367

 

 

 

617

 

 

 

4,772

 

 

 

5,389

 

Non-cash adjustments

 

 

 

 

 

(393

)

 

 

(393

)

 

 

(4,000

)

 

 

(4,393

)

Cash (payments) receipts

 

 

(1,219

)

 

 

(64

)

 

 

(1,283

)

 

 

(1,504

)

 

 

(2,787

)

Foreign exchange impact on ending balance

 

 

 

 

 

15

 

 

 

15

 

 

 

 

 

 

15

 

Balance at March 31, 2022

 

$

651

 

 

$

1,806

 

 

$

2,457

 

 

$

802

 

 

$

3,259

 

 

The following table sets forth restructuring and other costs, net recognized for the three and six months ended March 31, 2022 and 2021 (dollars in thousands):

 

 

 

Three Months Ended March 31,

 

 

Six Months Ended March 31,

 

 

 

2022

 

 

2021

 

 

2022

 

 

2021

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Personnel

 

$

13

 

 

$

45

 

 

$

250

 

 

$

381

 

Facilities

 

 

170

 

 

 

447

 

 

 

367

 

 

 

565

 

Restructuring subtotal

 

 

183

 

 

 

492

 

 

 

617

 

 

 

946

 

Other

 

 

291

 

 

 

45

 

 

 

4,772

 

 

 

71

 

Restructuring and other costs, net

 

$

474

 

 

$

537

 

 

$

5,389

 

 

$

1,017

 

 

Fiscal Year 2022

For the three months ended March 31, 2022, we recorded restructuring and other charges, net of $0.5 million, which included $0.3 million related to one-time charges and a $0.2 million charges resulting from the closure of facilities that will no longer be utilized.

For the six months ended March 31, 2022, we recorded restructuring and other charges, net of $5.4 million, which included $4.0 million, net of $5.0 million in forfeitures, in stock-based compensation due to the resignation of our former CEO and the resulting modification of certain stock-based awards, $0.3 million severance charge related to the elimination of personnel, and $0.4 million charge resulting from the closure of facilities that will no longer be utilized.

Fiscal Year 2021

For the three months ended March 31, 2021, we recorded restructuring and other charges, net of $0.5 million, which included a $0.4 million charge resulting from the closure of facilities that will no longer be utilized.

For the six months ended March 31, 2021, we recorded restructuring and other charges, net of $1.0 million, which included a $0.4 million severance charge related to the elimination of personnel and a $0.6 million charge resulting from the closure of facilities that will no longer be utilized.