Business Combinations (Tables)

12 Months Ended

Sep. 30, 2022

Business Combination and Asset Acquisition [Abstract]

Schedule of Earnout Payments

The following table summarizes the first of the Earnout Payments (amounts in thousands):

	For the twelve months ended September 30,
	2022
Payment of Year 1 earnout cash	$	6,770
Payment of Year 1 earnout cash (escrow)	886
Total Year 1 Cash Earnout	7,656
Payment of Year 1 earnout Common Stock	1,526
Payment of Year 1 earnout Common Stock (escrow)	310
Total Year 1 Common Stock Earnout	1,836
Total Year 1 Earnout Payments	$	9,492

Schedule of Estimated Fair Values of Assets acquired and Liabilities Assumed

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed from the ID R&D Acquisition and HooYu Acquisition as of September 30, 2022 (amounts in thousands):

	ID R&D		HooYu
Accounts receivable	$	173	$	1,234
Property, plant, and equipment	114		504
Other current assets	147		630
Intangible assets	16,930		73,100
Goodwill	27,748		74,206
Current liabilities	(425)		(2,264)
Deferred revenue	—		(2,612)
Deferred income tax liabilities	(2,355)		(16,896)
Net assets acquired	$	42,332	$	127,902

Schedule of Estimated Useful Lives of Assets Acquired

The following table summarizes the estimated fair values and estimated useful lives of intangible assets with definite lives acquired from the ID R&D Acquisition and HooYu Acquisition during the twelve months ended September 30, 2022 (amounts in thousands, except for years):ID R&D

	Amortization Period	Amount assigned
Completed technologies	7.0 years	$	14,020
Customer relationships	3.0 years	2,540
Trade name	5.0 years	370
Total intangible assets acquired		$	16,930

HooYu

	Amortization Period	Amount assigned
Completed technologies	7.0 years	$	61,400
Customer relationships	5.0 years	5,000
Trade name	5.0 years	6,100
Covenants not to compete	3.0 years	$	600
Total intangible assets acquired		$	73,100

Schedule of Pro Forma Information

The following unaudited pro forma financial information should not be taken as representative of the Company’s future consolidated results of operations and includes adjustments for the amortization expense related to the identified intangible assets. The following table summarizes the Company’s unaudited pro forma financial information and is presented as if the ID R&D Acquisition and HooYu Acquisition occurred on October 1, 2019 and 2020, respectively (amounts in thousands):

	For the twelve months ended September 30,
	2022		2021		2020
Pro forma revenue	$	149,679	$	130,302	$	102,880
Pro forma net income (loss)	$	(6,683)	$	(8,516)	$	2,919