Income Taxes (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Taxes

The components of income before income taxes are (in thousands):

	Year ended September 30,
	2022		2021		2020
United States	$	13,220	$	5,380	$	3,756
International	5,408		3,619		3,707
Income before income taxes	$	18,628	$	8,999	$	7,463

Schedule of Components of Income Tax Provision

The components of the income tax benefit are (in thousands):

	Year ended September 30,
	2022		2021		2020
Current:
Federal	$	281	$	1,388	$	709
State	766		242		572
Foreign	1,277		1,678		1,128
Deferred:
Federal	(2,982)		(3,627)		(2,911)
State	—		(618)		—
Foreign	(97)		(430)		(446)
Income tax (benefit) expense	$	(755)	$	(1,367)	$	(948)

Schedule of Net Deferred Tax Asset

Net deferred tax liability consists of (in thousands):

	As of September 30,
	2022		2021
Non-current deferred tax asset	$	—	$	439
Non-current deferred tax liability	(9,666)		(13,493)
Net deferred tax liability	$	(9,666)	$	(13,054)
Depreciation and amortization	$	(4,930)	$	(1,399)
Lease asset	(3,392)		(3,683)
Lease liability	4,497		4,941
Inventories	2,586		755
Compensation costs	3,999		4,064
Other accruals	7,413		6,387
Tax credit carryforwards	7,445		3,026
Valuation allowance	(2,976)		(2,186)
Identifiable intangible assets	(24,308)		(24,959)
Net deferred tax liability	$	(9,666)	$	(13,054)

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of the statutory federal income tax amount to our income tax benefit is (in thousands):

	Year ended September 30,
	2022		2021		2020
Statutory income tax amount	$	3,912	$	1,890	$	1,567
Increase (decrease) resulting from:
State taxes, net of federal benefits	85		319		392
Transaction costs	2		60		143
Employee stock purchase plan	98		79		127
Foreign operations	1,552		556		431
Non-deductible executive compensation	291		150		115
Change in valuation allowance	—		(2,187)		173
Capital Loss Expiration	—		2,301		—
Utilization of research and development tax credits	(2,780)		(3,116)		(2,881)
Deferred balance sheet remeasure	—		(952)		—
ASU 2016-09 excess stock compensation	(2,967)		(1,131)		(673)
Contingent consideration	(1,239)		1,212		(27)
Changes from provision to return	413		(458)		(111)
Adjustment of tax contingency reserves	417		329		151
U.S. deduction for foreign export sales	(584)		(630)		(355)
Global intangible low-taxed income	—		33		31
Other, net	45		178		(31)
Income tax (benefit) expense	$	(755)	$	(1,367)	$	(948)

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is (in thousands):

	Year ended September 30,
	2022		2021		2020
Unrecognized tax benefits at beginning of fiscal year	$	2,908	$	2,600	$	1,713
Increases related to:
Prior year income tax positions	—		40		756
Current year income tax positions	524		507		425
Decreases related to:
Prior year income tax positions	(21)		(155)		—
Settlements	—		—		(7)
Expiration of statute of limitations	(95)		(84)		(287)
Unrecognized tax benefits at end of fiscal year	$	3,316	$	2,908	$	2,600