RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)

9 Months Ended

Jun. 30, 2021

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

Summary impact of restatement adjustments and immaterial error correction to previously reported consolidated financial information

	As of June 30, 2021 (unaudited)
	As Previously Reported		Restated Adjustment		As Restated
Balance Sheet
Total current assets	$	48,062	$	—	$	48,062
Property and equipment, net		44,678		—		44,678
Goodwill		45,750		4,867		50,617
Other noncurrent assets		33,383		—		33,383
Total Assets	$	171,873	$	4,867	$	176,740
Liabilities and shareholders' equity
Total liabilities	$	82,979	$	—	$	82,979
Common shares, no par value		3,928		—		3,928
Additional paid-in-capital		110,230		—		110,230
Accumulated deficit	$	(25,264)	$	4,867	$	(20,397)
Total Liabilities and shareholders' equity	$	171,873	$	4,867	$	176,740

	Three Months Ended June 30, 2021 (unaudited)
	As Previously Reported		Restated Adjustment		As Restated
Total revenue	$	22,892	$	—	$	22,892
Total cost of revenue		15,246		—		15,246
Gross profit		7,646		—		7,646
Total operating expenses		9,349		—		9,349
Operating income (loss)		(1,703)		—		(1,703)
Interest expense		(449)		—		(449)
Other income (expense)		1		—		1
Income tax expense (benefit)		114		(4,867)		(4,753)
Net income (loss)	$	(2,265)	$	4,867	$	2,602
Basic net income (loss) per share	$	(0.15)			$	0.18
Diluted net income (loss) per share	$	(0.15)			$	0.17
Basic weighted average shares outstanding		14,656		—		14,656
Diluted weighted average shares outstanding		14,656		727		15,383

	Nine Months Ended June 30, 2021 (unaudited)
	As Previously Reported		Restated Adjustment		As Restated
Total revenue	$	59,529	$	—	$	59,529
Total cost of revenue		39,681		—		39,681
Gross profit		19,848		—		19,848
Total operating expenses		22,058		—		22,058
Operating income (loss)		(2,210)		—		(2,210)
Interest expense		(1,163)		—		(1,163)
Other income (expense)		180		—		180
Income tax expense (benefit)		161		(4,867)		(4,706)
Net income (loss)	$	(3,354)	$	4,867	$	1,513
Basic net income (loss) per share	$	(0.27)			$	0.12
Diluted net income (loss) per share	$	(0.27)			$	0.12
Basic weighted average shares outstanding		12,274		—		12,274
Diluted weighted average shares outstanding		12,274		674		12,948