Supplemental Balance Sheet Information (Tables)

3 Months Ended

Dec. 31, 2022

Balance Sheet Related Disclosures [Abstract]

Components of Inventories

Inventories consisted of the following components:

	December 31,		September 30,
(In thousands)	2022		2022
Raw materials	$	7,871	$	6,102
Work-in process		1,534		1,595
Finished products		3,319		4,122
Total	$	12,724	$	11,819

Summary of Prepaids and Other Current Assets

Prepaids and other current assets consisted of the following:

	December 31,		September 30,
(In thousands)	2022		2022
Prepaid expenses	$	3,809	$	2,570
Irish research and development credits receivable		822		753
CARES Act employee retention credit receivable (1)		3,441		3,441
Prepaids and other	$	8,072	$	6,764

(1)Receivable consisted of anticipated reimbursement of personnel expenses incurred in fiscal periods prior to fiscal 2023 as a result of our eligibility for the employee retention credit under the provisions of the Coronavirus Aid, Relief and Economic Security Act (the "CARES Act").

Schedule of Intangible Assets

Intangible assets consisted of the following:

	December 31, 2022
(Dollars in thousands)	Weighted Average Original Life (Years)		Gross Carrying Amount		Accumulated Amortization			Net
Definite-lived intangible assets:
Customer lists and relationships		8.9	$	12,291	$	(9,797	)	$	2,494
Developed technology		11.9		34,251		(9,110	)		25,141
Patents and other		14.1		3,551		(2,504	)		1,047
Total definite-lived intangible assets				50,093		(21,411	)		28,682
Unamortized intangible assets:
Trademarks and trade names				580		—			580
Total intangible assets			$	50,673	$	(21,411	)	$	29,262

	September 30, 2022
(Dollars in thousands)	Weighted Average Original Life (Years)		Gross Carrying Amount		Accumulated Amortization			Net
Definite-lived intangible assets:
Customer lists and relationships		8.9	$	11,354	$	(8,827	)	$	2,527
Developed technology		11.9		31,943		(7,994	)		23,949
Patents and other		14.1		3,551		(2,462	)		1,089
Total definite-lived intangible assets				46,848		(19,283	)		27,565
Unamortized intangible assets:
Trademarks and trade names				580		—			580
Total intangible assets			$	47,428	$	(19,283	)	$	28,145

Estimated Amortization Expense

Based on the intangible assets in service as of December 31, 2022, estimated amortization expense for future fiscal years is as follows:

(In thousands)
Remainder of 2023	$	2,795
2024		3,726
2025		3,691
2026		2,806
2027		2,559
2028		2,548
Thereafter		10,557
Definite-lived intangible assets	$	28,682

Schedule of Carrying Amount of Goodwill By Reportable Segment

Changes in the carrying amount of goodwill by segment were as follows:

(In thousands)	In Vitro Diagnostics		Medical Device		Total
Goodwill as of September 30, 2022	$	8,010	$	32,700	$	40,710
Currency translation adjustment		—		2,598		2,598
Goodwill as of December 31, 2022	$	8,010	$	35,298	$	43,308

Summary of Other Noncurrent Assets

Other noncurrent assets consisted of the following:

	December 31,		September 30,
(In thousands)	2022		2022
Operating lease right-of-use assets	$	3,480	$	3,633
Other		1,526		1,136
Other assets	$	5,006	$	4,769

Schedule of Accrued Other Liabilities

Accrued other liabilities consisted of the following:

	December 31,		September 30,
(In thousands)	2022		2022
Accrued professional fees	$	264	$	279
Accrued clinical study expense		1,903		1,425
Accrued purchases		1,562		1,655
Acquisition of in-process research and development (1)		1,933		981
Operating lease liability, current portion		1,027		963
Other		359		551
Total accrued other liabilities	$	7,048	$	5,854

(1)Acquisition of in-process research and development consists of the present value of guaranteed payments to be made (current portion) in connection with an asset acquisition in fiscal 2018 (Note 11).

Schedule of Other Long-term Liabilities

Other long-term liabilities consisted of the following:

	December 31,		September 30,
(In thousands)	2022		2022
Deferred consideration (1)	$	3,361	$	4,260
Contingent consideration (2)		832		829
Unrecognized tax benefits (3)		1,741		1,841
Operating lease liabilities (4)		3,584		3,843
Other long-term liabilities	$	9,518	$	10,773

(1)Deferred consideration consists of the present value of guaranteed payments to be made (noncurrent portion) in connection with the fiscal 2021 Vetex acquisition and with an asset acquisition in fiscal 2018 (Note 11).

(2)Contingent consideration consists of the fair value of contingent consideration liabilities associated with the fiscal 2021 Vetex acquisition (Note 11).

(3)Balance of unrecognized tax benefits (Note 10) includes accrued interest and penalties, if applicable.

(4)Operating lease liabilities consist of the non-current portion of the net present value of future minimum lease payments, reduced by the discounted value of leasehold improvement incentives paid or payable to the Company.