Restructuring

12 Months Ended

Sep. 30, 2022

Restructuring and Related Activities [Abstract]

2021 Restructuring

On October 7, 2020, our Board of Directors approved a reorganization of our IoT Products & Services business segment. The restructuring plan aligns the business segment's organization around product lines. Under this plan, we recorded a charge of $0.7 million for employee termination charges and eliminated 19 employment positions primarily in the U.S. during the three months ended December 31, 2020. In the second quarter of fiscal 2021 we recorded an additional $0.2 million related to this restructuring. In the third quarter of fiscal 2021 we recorded an additional $0.1 million related to this restructuring. The charges relating to this restructuring were fully paid during the fourth quarter of fiscal 2021.

2020 Restructuring

In second quarter of fiscal 2020, we recorded and re-aligned our product management group within IoT Products & Services segment and eliminated two employment positions. We recorded $38 thousand for employee termination charges. This was fully paid during the second quarter of fiscal 2020.

In the third quarter of fiscal 2020, we recorded $95 thousand of restructuring for employee termination charges primarily within our IoT Solutions segment. This resulted in the elimination of 22 employment positions. This restructuring was completed in the fourth quarter of fiscal 2020.

10. RESTRUCTURING (CONTINUED)

Below is a summary of the restructuring charges and other activity within the restructuring accrual (in thousands):


	2021 Restructuring		2020 Restructuring
	Employee Termination Costs		Employee Termination Costs		Total
Balance at September 30, 2019	$	—	$	—	$	—
Restructuring charge	—		133		133
Payments	—		(117)		(117)
Reversals	—		(16)		(16)
Foreign currency fluctuation	—		—		—
Balance at September 30, 2020	—		—		—
Restructuring charge	995		—		995
Payments	(935)		—		(935)
Reversals	—		—		—
Foreign currency fluctuation	(60)		—		(60)
Balance at September 30, 2021	$	—	$	—	$	—