SUPPLEMENTAL BALANCE SHEET INFORMATION

3 Months Ended

Dec. 31, 2021

SUPPLEMENTAL BALANCE SHEET INFORMATION

SUPPLEMENTAL BALANCE SHEET INFORMATION

8.           SUPPLEMENTAL BALANCE SHEET INFORMATION

Trade receivables and contract assets, net consisted of the following:

	December 31,		September 30,
	2021		2021
Trade receivables	$	66,771	$	21,402
Unbilled revenue		8,246		7,630
Total		75,017		29,032
Less: Allowance for doubtful accounts		(3,068)		(668)
Trade receivables and contract assets, net of allowances for doubtful accounts	$	71,949	$	28,364

Inventories, net consisted of the following:

	December 31,		September 30,
	2021		2021
Raw materials	$	1,455	$	513
Work in progress		114		37
Finished goods		4,456		192
Animal Inventory		33,682		—
Total		39,707		742
Less: Obsolescence reserve		(3,641)		(140)
Inventories, net	$	36,066	$	602

Prepaid expenses and other current assets consisted of the following:

	December 31,		September 30,
	2021		2021
Advances to suppliers	$	10,319	$	—
Income tax receivable		2,851		—
Other		8,245		1,198
Prepaid research models		1,975		1,931
Prepaid expenses and other current assets	$	23,390	$	3,129

The composition of other assets is as follows:

	December 31,		September 30,
	2021		2021
Long-term advances to suppliers	$	2,144	$	—
Security deposits and guarantees		2,511		51
Finance lease right-of-use assets, net		54		60
Other		685		230
Other assets	$	5,394	$	341

Accrued expenses consisted of the following:

	December 31,		September 30,
	2021		2021
Accrued compensation	$	11,030	$	3,528
Non-income taxes		1,888		18
Accrued interest		2,339		169
Current portion of long-term finance lease		22		24
Other		8,072		4,887
Current portion of contingent liability		167		167
Consideration payable		—		175
Accrued expenses and other liabilities	$	23,518	$	8,968

The composition of fees invoiced in advance is as follows:

	December 31,		September 30,
	2021		2021
Customer deposits	$	12,511	$	—
Deferred revenue		32,014		26,614
Fees invoiced in advance	$	44,525	$	26,614

Other liabilities consisted of the following:

	December 31,		September 30,
	2021		2021
Long-term customer deposits	$	1,161	$	—
Accrued pension liability		865		—
Long-term finance leases		35		39
Other		762		—
Long-term portion of contingent liability		473		473
Other liabilities	$	3,296	$	512