Income Taxes (Tables)

12 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income Taxes

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

	Year ended September 30,
	2023		2022		2021
United States	$	21,149	$	13,220	$	5,380
International	3,769		5,408		3,619
Income before income taxes	$	24,918	$	18,628	$	8,999

Schedule of Components of Income Tax Provision

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

	Year ended September 30,
	2023		2022		2021
Current:
Federal	$	9,894	$	281	$	1,388
State	1,955		766		242
Foreign	598		1,277		1,678
Deferred:
Federal	(12,131)		(2,982)		(3,627)
State	—		—		(618)
Foreign	(168)		(97)		(430)
Income tax (benefit) expense	$	148	$	(755)	$	(1,367)

Schedule of Net Deferred Tax Asset

Net deferred tax liability consists of (in thousands):

	As of September 30,
	2023		2022
Non-current deferred tax asset	$	4,884	$	—
Non-current deferred tax liability	(1,812)		(9,666)
Net deferred tax asset (liability)	$	3,072	$	(9,666)
Depreciation and amortization	$	(3,362)	$	(4,930)
Lease asset	(2,866)		(3,392)
Lease liability	3,897		4,497
Inventories	6,407		2,586
Compensation costs	5,559		3,999
Other accruals	9,011		7,413
Tax credit carryforwards	3,867		7,445
Valuation allowance	(3,254)		(2,976)
Identifiable intangible assets	(25,276)		(24,308)
Research and development costs	9,089		—
Net deferred tax asset (liability)	$	3,072	$	(9,666)

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,
	2023		2022		2021
Statutory income tax amount	$	5,233	$	3,912	$	1,890
Increase (decrease) resulting from:
State taxes, net of federal benefits	636		85		319
Transaction costs	—		2		60
Employee stock purchase plan	165		98		79
Foreign operations	984		1,552		556
Non-deductible executive compensation	373		291		150
Change in valuation allowance	—		—		(2,187)
Capital Loss Expiration	—		—		2,301
Utilization of research and development tax credits	(4,678)		(2,780)		(3,116)
Deferred balance sheet remeasure	—		—		(952)
ASU 2016-09 excess stock compensation	(1,678)		(2,967)		(1,131)
Contingent consideration	—		(1,239)		1,212
Changes from provision to return	181		413		(458)
Adjustment of tax contingency reserves	238		417		329
U.S. deduction for foreign export sales	(1,419)		(584)		(630)
Global intangible low-taxed income	—		—		33
Other, net	113		45		178
Income tax (benefit) expense	$	148	$	(755)	$	(1,367)

Schedule of Unrecognized Tax Benefits

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

	Year ended September 30,
	2023		2022		2021
Unrecognized tax benefits at beginning of fiscal year	$	3,316	$	2,908	$	2,600
Increases related to:
Prior year income tax positions	100		—		40
Current year income tax positions	858		524		507
Decreases related to:
Prior year income tax positions	(159)		(21)		(155)
Settlements	—		—		—
Expiration of statute of limitations	(953)		(95)		(84)
Unrecognized tax benefits at end of fiscal year	$	3,162	$	3,316	$	2,908