SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)

6 Months Ended

Mar. 31, 2023

SUPPLEMENTAL BALANCE SHEET INFORMATION

Schedule of supplemental balance sheet information related to trade receivables and contract assets, net

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

	March 31,		September 30,
	2023		2022
Trade receivables	$	65,127	$	88,867
Unbilled revenue		16,410		17,474
Total		81,537		106,341
Less: Allowance for credit losses		(7,523)		(6,268)
Trade receivables and contract assets, net of allowances for credit losses	$	74,014	$	100,073

Schedule of supplemental balance sheet information related to inventories

Inventories, net consisted of the following:

	March 31,		September 30,
	2023		2022
Raw materials	$	2,106	$	1,757
Work in progress		131		186
Finished goods		4,947		4,933
Research Model Inventory		60,617		68,055
Total		67,801		74,931
Less: Obsolescence reserve		(3,515)		(3,490)
Inventories, net	$	64,286	$	71,441

Schedule of supplemental balance sheet information related to the composition of prepaid expenses and other current assets

Prepaid expenses and other current assets consisted of the following:

	March 31,		September 30,
	2023		2022
Advances to suppliers	$	29,195	$	30,292
Income tax receivable		1,943		366
Prepaid research models		2,812		3,575
Other		6,529		8,250
Prepaid expenses and other current assets	$	40,479	$	42,483

Schedule of supplemental balance sheet information related to other assets

The composition of other assets is as follows:

	March 31,		September 30,
	2023		2022
Long-term advances to suppliers	$	2,250	$	2,894
Finance lease right-of-use assets, net		65		79
Debt issuance costs - revolving credit facility		384		1,411
Funded status of defined benefit plan		2,507		1,573
Other		1,758		1,567
Other assets	$	6,964	$	7,524

Schedule of accrued expenses

Accrued expenses consisted of the following:

	March 31,		September 30,
	2023		2022
Accrued compensation	$	11,296	$	17,460
Non-income taxes		2,358		1,200
Accrued interest		5,318		5,228
Other		5,657		7,547
Accrued professional fees		6,329		4,366
Accrued expenses and other liabilities	$	30,958	$	35,801

Schedule of fees invoiced in advance

The composition of fees invoiced in advance is as follows:

	March 31,		September 30,
	2023		2022
Customer deposits	$	36,761	$	39,222
Deferred revenue		18,435		29,420
Fees invoiced in advance	$	55,196	$	68,642