SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)

9 Months Ended

Jun. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Contract Assets and Liabilities

The following table provides information about contract assets (trade receivables and unbilled revenue, excluding allowances for credit losses), and fees invoiced in advance (customer deposits and deferred revenue):

	Balance at June 30, 2023		Balance at September 30, 2022
Contract assets: Trade receivables	$	74,492	$	88,867
Contract assets: Unbilled revenue	16,644		17,474
Contract liabilities: Customer deposits	32,409		39,222
Contract liabilities: Deferred revenue	18,034		29,420

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

	June 30,		September 30,
	2023		2022
Trade receivables	$	74,492	$	88,867
Unbilled revenue	16,644		17,474
Total	91,136		106,341
Less: Allowance for credit losses	(8,365)		(6,268)
Trade receivables and contract assets, net of allowances for credit losses	$	82,771	$	100,073

The composition of fees invoiced in advance is as follows:

	June 30,		September 30,
	2023		2022
Customer deposits	$	32,409	$	39,222
Deferred revenue	18,034		29,420
Fees invoiced in advance	$	50,443	$	68,642

Schedule of Inventory

Inventories, net consisted of the following:

	June 30,		September 30,
	2023		2022
Raw materials	$	2,094	$	1,757
Work in progress	126		186
Finished goods	4,805		4,933
Research Model Inventory	50,481		68,055
Total	57,506		74,931
Less: Obsolescence reserve	(3,586)		(3,490)
Inventories, net	$	53,920	$	71,441

Schedule of Other Current Assets

Prepaid expenses and other current assets consisted of the following:

	June 30,		September 30,
	2023		2022
Advances to suppliers	$	23,828	$	30,292
Prepaid research models	2,906		3,575
Income tax receivable	1,935		366
Other	6,850		8,250
Prepaid expenses and other current assets	$	35,519	$	42,483

Schedule of Supplemental Balance Sheet information Related to Other Assets

The composition of other assets is as follows:

	June 30,		September 30,
	2023		2022
Long-term advances to suppliers	$	4,250	$	2,894
Funded status of defined benefit plan	3,019		1,573
Debt issuance costs - revolving credit facility	341		1,411
Finance lease right-of-use assets, net	47		79
Other	1,685		1,567
Other assets	$	9,342	$	7,524

Schedule of Accrued Liabilities

Accrued expenses consisted of the following:

	June 30,		September 30,
	2023		2022
Accrued compensation	$	8,285	$	17,460
Non-income taxes	3,413		1,200
Accrued interest	2,967		5,228
Accrued professional fees	2,717		4,366
Other	6,068		7,547
Accrued expenses and other liabilities	$	23,450	$	35,801