INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income Before Income Taxes

The components of loss before income taxes are presented below:

	2023		2022
Loss before income taxes:
U.S.	$	(121,245)	$	(338,565)
Non-U.S.	(2,997)		(13,884)
Total loss before income taxes	$	(124,242)	$	(352,449)

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred tax assets and liabilities are as follows:

	As of September 30,
	2023		2022
Deferred tax assets:
Inventory	$	2,792	$	1,461
Allowance for credit losses	1,487		1,288
Accrued compensation and vacation	515		2,574
Domestic net operating loss carryforwards	8,813		8,837
Foreign net operating loss carryforwards	11,302		8,276
Foreign tax credit carryforwards	2,811		769
Unrealized foreign exchange	400		1,191
Capital loss carryforward	1,693		—
Stock compensation expense	3,059		2,999
Business Interest Limitation	10,615		3,137
Lease liabilities	9,878		9,071
Goodwill	9,468		—
Other	356		608
Total deferred tax assets	63,189		40,211
Deferred tax liabilities:
Prepaid expenses	(643)		(483)
Lease ROU assets	(9,511)		(8,941)
Accreted interest on convertible debt	(7,170)		(8,586)
Basis difference for property and equipment	(12,689)		(12,300)
Basis difference for intangible assets	(66,865)		(76,307)
Goodwill	—		(267)
Total deferred tax liabilities	(96,878)		(106,884)
Total net deferred tax liabilities	(33,689)		(66,673)
Valuation allowance for net deferred tax assets	(16,375)		(10,354)
Net deferred tax liabilities	$	(50,064)	$	(77,027)

Schedule of Components of the Provision (Benefit) for Income Taxes

Significant components of the benefit for income taxes were as follows for the years ended September 30, 2023 and 2022:

	2023		2022
Current:
Federal	$	4,490	$	61
State and local	967		496
Foreign	944		1,674
Deferred:
Federal	(20,560)		(12,494)
State and local	(4,807)		(4,911)
Foreign	(374)		(13)
Income tax benefit	$	(19,340)	$	(15,187)

Schedule of Effective Income Tax Rate Reconciliation

The effective income tax rate on continuing operations varied from the statutory federal income tax rate as follows:

	Fiscal Years Ended September 30
	2023		2022
Federal statutory income tax rate	21.0	%	21.0	%
Increases (decreases):
State and local income taxes, net of Federal tax benefit, if applicable	3.3	%	2.6	%
Loss on Fair Value Remeasurement of Embedded Derivative	—	%	(2.9)	%
Goodwill	(3.5)	%	(16.4)	%
Impact of foreign operations	(0.3)	%	0.3	%
Sale of Israel	(0.8)	%	—	%
Other	1.1	%	(0.7)	%
Valuation allowance changes	(5.2)	%	0.4	%
Effective income tax rate	15.6	%	4.3	%