GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Changes in Goodwill

The following table provides a rollforward of the Company’s goodwill for the fiscal years ended September 30, 2023 and 2022:

Balance as of October 1, 2021	$	51,927
Acquisitions - DSA1	39,531
Acquisitions - RMS2	302,346
Impairment - RMS	(236,005)
Foreign exchange impact - RMS	26
Balance as of September 30, 20223	$	157,825
Acquisitions - DSA1	2,828
Impairment - RMS	(66,367)
Balance as of September 30, 20233	$	94,286

1Goodwill for DSA acquisitions relates to the acquisitions in fiscal 2022 and measurement period adjustments during fiscal 2023 related to the fiscal 2022 acquisitions, as disclosed in Note 3 - Business Combinations

2Goodwill for RMS acquisitions relates to the fiscal 2022 acquisitions, as disclosed in Note 3 - Business Combinations.

3The accumulated impairment loss for the RMS segment was $302,220 at September 30, 2023 and $235,853 at September 30, 2022..

Schedule of Intangible Assets

The Company amortizes the cost of its intangible assets utilizing the straight-line method over the estimated useful lives of the definite-lived intangible assets as follows:

Asset	Estimated Useful Lives (in years)
Customer relationships	5 - 13
Intellectual property	5 - 20
Other	0 - 15

The following table displays intangible assets, net by major class:

	September 30, 2023
	Carrying Amount, Gross		Accumulated Amortization		Carrying Amount, Net
Customer relationships	$	316,820	$	(54,711)	$	262,109
Intellectual property	56,337		(12,234)		44,103
Other	4,837		(2,621)		2,216
	$	377,994	$	(69,566)	$	308,428

	September 30, 2022
	Carrying Amount, Gross		Accumulated Amortization		Carrying Amount, Net
Customer relationships	$	318,896	$	(26,990)	$	291,906
Intellectual property	56,997		(5,767)		51,230
Other	4,806		(2,056)		2,750
	$	380,699	$	(34,813)	$	345,886

Schedule of Future Amortization of Intangible Assets

As of September 30, 2023, estimated amortization of intangible assets for each of the next five fiscal years and in the aggregate thereafter is expected to be as follows:

	RUL1 (in years)	2024		2025		2026		2027		2028		Thereafter		Totals
Customer relationships	9.9	$	27,774	$	27,774	$	27,712	$	27,526	$	27,393	$	123,930	$	262,109
Intellectual property	6.9	6,446		6,446		6,446		6,446		6,446		11,873		44,103
Other	6.4	534		524		367		124		109		558		2,216
Total	9.4	$	34,754	$	34,744	$	34,525	$	34,096	$	33,948	$	136,361	$	308,428

1RUL (in years) represents the weighted average remaining useful life