Accrued Expenses and Other Current Liabilities

3 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

The components of accrued expenses and other current liabilities consisted of the following:

(in thousands)	December 31, 2022		September 30, 2022
Compensation	$	5,964	$	4,213
Warranty	1,522		1,504
Commissions	429		228
Consulting	264		241
Legal expenses and other professional fees	242		275
Income and other taxes	108		—
Severance and restructuring accruals	854		423
Litigation settlement	294		341
Other	1,520		899
Accrued expenses and other current liabilities	$	11,197	$	8,124

Severance and restructuring-related accruals specifically relate to the reductions in force. Expense related to severance and restructuring accruals is included in SG&A expense on the condensed consolidated statements of operations and comprehensive (loss) income. In an effort to better align current and future business operations related to CATV product lines, we reduced our workforce and recorded $0.5 million and $1.4 million in severance expense in the three months ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and September 30, 2022 there was $0.9 million and $0.4 million accrued severance expense, respectively. We expect all severance to be fully paid by the quarter ending June 30, 2023.