Supplemental Balance Sheet Information (Tables)

6 Months Ended

Mar. 31, 2024

Balance Sheet Related Disclosures [Abstract]

Amortized Cost, Unrealized Holding Gains (Losses) and Fair Value of Available for Sale Securities

The amortized cost, unrealized holding gains and losses, and fair value of available-for-sale securities were as follows:

	March 31, 2024
(In thousands)	Amortized Cost		Unrealized Gains		Unrealized Losses			Fair Value
Commercial paper and corporate bonds	$	7,914	$	—	$	(5	)	$	7,909
Available-for-sale securities	$	7,914	$	—	$	(5	)	$	7,909

	September 30, 2023
(In thousands)	Amortized Cost		Unrealized Gains		Unrealized Losses			Fair Value
Commercial paper and corporate bonds	$	3,936	$	—	$	(3	)	$	3,933
Available-for-sale securities	$	3,936	$	—	$	(3	)	$	3,933

Components of Inventories

Inventories consisted of the following components:

	March 31,		September 30,
(In thousands)	2024		2023
Raw materials	$	9,230	$	8,063
Work-in process		2,508		2,607
Finished products		3,667		4,169
Inventories	$	15,405	$	14,839

Summary of Prepaids and Other Current Assets

Prepaids and other current assets consisted of the following:

	March 31,		September 30,
(In thousands)	2024		2023
Prepaid expenses	$	3,557	$	2,600
Irish research and development credits receivable		647		1,322
CARES Act employee retention credit receivable (1)		—		3,441
Prepaids and other	$	4,204	$	7,363

(1)As of September 30, 2023, receivable consisted of anticipated reimbursement of personnel expenses, which were incurred in fiscal 2021 and fiscal 2020, as the result of our eligibility for the employee retention credit under the provisions of the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”). During the second quarter of fiscal 2024, we received payment for this receivable.

Schedule of Intangible Assets

Intangible assets consisted of the following:

	March 31, 2024
(Dollars in thousands)	Weighted Average Original Life (Years)		Gross Carrying Amount		Accumulated Amortization			Net
Definite-lived intangible assets:
Customer lists and relationships		9.3	$	11,487	$	(10,060	)	$	1,427
Developed technology		11.9		34,489		(12,548	)		21,941
Patents and other		14.9		2,338		(1,502	)		836
Total definite-lived intangible assets				48,314		(24,110	)		24,204
Unamortized intangible assets:
Trademarks and trade names				580		—			580
Total intangible assets			$	48,894	$	(24,110	)	$	24,784

	September 30, 2023
(Dollars in thousands)	Weighted Average Original Life (Years)		Gross Carrying Amount		Accumulated Amortization			Net
Definite-lived intangible assets:
Customer lists and relationships		9.3	$	11,260	$	(9,435	)	$	1,825
Developed technology		11.9		33,929		(11,048	)		22,881
Patents and other		14.9		2,338		(1,418	)		920
Total definite-lived intangible assets				47,527		(21,901	)		25,626
Unamortized intangible assets:
Trademarks and trade names				580		—			580
Total intangible assets			$	48,107	$	(21,901	)	$	26,206

Estimated Amortization Expense

Based on the intangible assets in service as of March 31, 2024, estimated amortization expense for future fiscal years was as follows:

(In thousands)
Remainder of 2024	$	1,876
2025		3,717
2026		2,826
2027		2,577
2028		2,566
2029		2,566
Thereafter		8,076
Definite-lived intangible assets	$	24,204

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, 2023	$	8,010	$	34,936	$	42,946
Currency translation adjustment		—		630		630
Goodwill as of March 31, 2024	$	8,010	$	35,566	$	43,576

Summary of Other Noncurrent Assets

Other noncurrent assets consisted of the following:

	March 31,		September 30,
(In thousands)	2024		2023
Operating lease right-of-use assets	$	3,435	$	2,987
Other		1,029		877
Other assets	$	4,464	$	3,864

Schedule of Accrued Other Liabilities

Accrued other liabilities consisted of the following:

	March 31,		September 30,
(In thousands)	2024		2023
Accrued professional fees	$	430	$	178
Accrued clinical study expense		579		1,056
Accrued purchases		811		1,142
Deferred consideration (1)		1,746		2,661
Operating lease liabilities, current portion		1,001		872
Other		450		535
Total accrued other liabilities	$	5,017	$	6,444

(1)As of March 31, 2024, deferred consideration consisted of the present value of a guaranteed payment to be made in connection with the fiscal 2021 acquisition of Vetex Medical Limited (“Vetex”). As of September 30, 2023, deferred consideration consisted of the present value of guaranteed payments to be made in connection with the fiscal 2021 Vetex acquisition and a fiscal 2018 asset acquisition (Note 11).

Schedule of Other Long-term Liabilities

Other long-term liabilities consisted of the following:

	March 31,		September 30,
(In thousands)	2024		2023
Deferred consideration (1)	$	1,645	$	1,629
Unrecognized tax benefits (2)		3,308		3,332
Operating lease liabilities, less current portion		3,180		2,974
Other		188		125
Other long-term liabilities	$	8,321	$	8,060

(1)Deferred consideration consisted of the present value of a guaranteed payment to be made in connection with the fiscal 2021 Vetex acquisition (Note 11).

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