SUPPLEMENTAL BALANCE SHEET INFORMATION

9 Months Ended

Jun. 30, 2022

SUPPLEMENTAL BALANCE SHEET INFORMATION

SUPPLEMENTAL BALANCE SHEET INFORMATION

8.           SUPPLEMENTAL BALANCE SHEET INFORMATION

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

	June 30,		September 30,
	2022		2021
Trade receivables	$	94,328	$	22,838
Unbilled revenue		17,300		6,194
Total		111,628		29,032
Less: Allowance for doubtful accounts		(3,909)		(668)
Trade receivables and contract assets, net of allowances for doubtful accounts	$	107,719	$	28,364

Inventories, net consisted of the following:

	June 30,		September 30,
	2022		2021
Raw materials	$	1,727	$	513
Work in progress		262		37
Finished goods		4,987		192
Research Model Inventory		64,925		—
Total		71,901		742
Less: Obsolescence reserve		(5,500)		(140)
Inventories, net	$	66,401	$	602

Prepaid expenses and other current assets consisted of the following:

	June 30,		September 30,
	2022		2021
Advances to suppliers	$	27,030	$	—
Income tax receivable		2,593		—
Prepaid research models		3,696		1,931
Other		5,620		1,198
Prepaid expenses and other current assets	$	38,939	$	3,129

The composition of other assets is as follows:

	June 30,		September 30,
	2022		2021
Long-term advances to suppliers	$	3,393	$	—
Security deposits and guarantees		915		51
Finance lease right-of-use assets, net		51		60
Debt issuance costs		2,468		—
Other		600		230
Other assets	$	7,427	$	341

Accrued expenses consisted of the following:

	June 30,		September 30,
	2022		2021
Accrued compensation	$	20,409	$	3,528
Non-income taxes		1,448		18
Accrued interest		3,516		169
Other		3,121		366
Consideration payable		—		4,887
Accrued expenses and other liabilities	$	28,494	$	8,968

The composition of fees invoiced in advance is as follows:

	June 30,		September 30,
	2022		2021
Customer deposits	$	37,262	$	—
Deferred revenue		38,219		26,614
Fees invoiced in advance	$	75,481	$	26,614