SUPPLEMENTAL BALANCE SHEET INFORMATION

12 Months Ended

Sep. 30, 2022

SUPPLEMENTAL BALANCE SHEET INFORMATION

SUPPLEMENTAL BALANCE SHEET INFORMATION

8.SUPPLEMENTAL BALANCE SHEET INFORMATION

As of September 30, 2022, one customer within the RMS made up 20.4% of the total trade receivables balance. Trade receivables and contract assets, net consisted of the following:

	September 30,		September 30,
	2022		2021
Trade receivables	$	88,867	$	22,838
Unbilled revenue		17,474		6,194
Total		106,341		29,032
Less: Allowance for credit losses		(6,268)		(668)
Trade receivables and contract assets, net of allowances for credit losses	$	100,073	$	28,364

Inventories, net consisted of the following:

	September 30,		September 30,
	2022		2021
Raw materials	$	1,757	$	513
Work in progress		186		37
Finished goods		4,933		192
Research Model Inventory		68,055		—
Total		74,931		742
Less: Obsolescence reserve		(3,490)		(140)
Inventories, net	$	71,441	$	602

Prepaid expenses and other current assets consisted of the following:

	September 30,		September 30,
	2022		2021
Advances to suppliers	$	30,292	$	—
Income tax receivable		366		—
Prepaid research models		3,575		1,931
Other		8,250		1,198
Prepaid expenses and other current assets	$	42,483	$	3,129

The composition of other assets is as follows:

	September 30,		September 30,
	2022		2021
Long-term advances to suppliers	$	2,894	$	—
Finance lease right-of-use assets, net		79		60
Debt issuance costs - revolving credit facility		1,411		—
Funded status of defined benefit plan		1,573		—
Other		1,567		281
Other assets	$	7,524	$	341

The composition of property and equipment, net is as follows:

	September 30,		September 30,
	2022		2021
Land and land improvements	$	20,025	$	2,276
Buildings and building improvements		110,572		40,169
Machinery and equipment		68,628		36,743
Furniture and fixtures		1,905		1,338
Construction in progress		40,519		3,725
Total Cost		241,649		84,251
Accumulated depreciation		(55,450)		(36,273)
	$	186,199	$	47,978

Accrued expenses consisted of the following:

	September 30,		September 30,
	2022		2021
Accrued compensation	$	17,460	$	3,528
Non-income taxes		1,200		18
Accrued interest		5,228		169
Other		11,913		366
Consideration payable		—		4,887
Accrued expenses and other liabilities	$	35,801	$	8,968

The composition of fees invoiced in advance is as follows:

	September 30,		September 30,
	2022		2021
Customer deposits	$	39,222	$	—
Deferred revenue		29,420		26,614
Fees invoiced in advance	$	68,642	$	26,614