Supplemental Balance Sheet Information (Tables)

3 Months Ended

Dec. 31, 2021

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:

	December 31, 2021
	Valuation									Balance Sheet Classification
(In thousands)	Amortized Cost		Unrealized Gains		Unrealized Losses			Fair Value		Current Assets		Noncurrent Assets
Commercial paper and     corporate bonds	$	5,697	$	—	$	(4	)	$	5,693	$	5,693	$	—
Total	$	5,697	$	—	$	(4	)	$	5,693	$	5,693	$	—

	September 30, 2021
	Valuation									Balance Sheet Classification
(In thousands)	Amortized Cost		Unrealized Gains		Unrealized Losses			Fair Value		Current Assets		Noncurrent Assets
Commercial paper and     corporate bonds	$	9,718	$	2	$	(1	)	$	9,719	$	7,717	$	2,002
Total	$	9,718	$	2	$	(1	)	$	9,719	$	7,717	$	2,002

Components of Inventories

Inventories consisted of the following components:

	December 31,		September 30,
(In thousands)	2021		2021
Raw materials	$	4,896	$	4,165
Work-in process		1,650		1,295
Finished products		1,744		1,300
Total	$	8,290	$	6,760

Summary of Prepaids and Other Current Assets

Prepaids and other current assets consisted of the following:

	December 31,		September 30,
(In thousands)	2021		2021
Prepaid expenses	$	2,972	$	1,712
Irish research and development credits receivable		1,140		1,164
CARES Act employee retention credit receivable		3,577		3,577
Prepaids and other	$	7,689	$	6,453

Schedule of Intangible Assets

Intangible assets consisted of the following:

	December 31, 2021
(In thousands)	Weighted Average Original Life (Years)		Gross Carrying Amount		Accumulated Amortization			Net
Definite-lived intangible assets:
Customer lists and relationships		8.9	$	12,959	$	(9,046	)	$	3,913
Developed technology		11.9		35,899		(6,370	)		29,529
Patents and other		14.1		3,551		(2,335	)		1,216
Total definite-lived intangible assets				52,409		(17,751	)		34,658
Unamortized intangible assets:
Trademarks and trade names				580		—			580
Total intangible assets			$	52,989	$	(17,751	)	$	35,238

	September 30, 2021
(In thousands)	Weighted Average Original Life (Years)		Gross Carrying Amount		Accumulated Amortization			Net
Definite-lived intangible assets:
Customer lists and relationships		8.9	$	13,216	$	(8,878	)	$	4,338
Developed technology		11.9		36,531		(5,652	)		30,879
Patents and other		14.1		3,551		(2,294	)		1,257
Total definite-lived intangible assets				53,298		(16,824	)		36,474
Unamortized intangible assets:
Trademarks and trade names				580		—			580
Total intangible assets			$	53,878	$	(16,824	)	$	37,054

Estimated Amortization Expense

Based on the intangible assets in service as of December 31, 2021, estimated amortization expense for future fiscal years is as follows:

(In thousands)
Remainder of 2022	$	3,436
2023		3,998
2024		3,908
2025		3,871
2026		2,940
2027		2,684
Thereafter		13,821
Definite-lived intangible assets	$	34,658

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, 2021	$	8,010	$	37,596		$	45,606
Currency translation adjustment		—		(706	)		(706	)
Goodwill as of December 31, 2021	$	8,010	$	36,890		$	44,900

Summary of Other Noncurrent Assets

Other noncurrent assets consisted of the following:

	December 31,		September 30,
(In thousands)	2021		2021
Operating lease right-of-use assets	$	2,519	$	2,435
Other		1,602		1,283
Other assets	$	4,121	$	3,718

Schedule of Accrued Other Liabilities

Accrued other liabilities consisted of the following:

	December 31,		September 30,
(In thousands)	2021		2021
Accrued professional fees	$	252	$	489
Accrued clinical study expense		1,926		1,667
Accrued purchases		1,437		1,195
Acquisition of in-process research and development (1)		1,454		494
Operating lease liability, current portion		672		518
Other		335		542
Total accrued other liabilities	$	6,076	$	4,905

(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 10).

Schedule of Other Long-term Liabilities

Other long-term liabilities consisted of the following:

	December 31,		September 30,
(In thousands)	2021		2021
Deferred consideration (1)	$	4,188	$	5,106
Contingent consideration (2)		820		817
Unrecognized tax benefits (3)		2,446		2,538
Operating lease liabilities (4)		3,259		3,188
Other long-term liabilities	$	10,713	$	11,649

(1) Deferred consideration consists of the present value of guaranteed payments to be made (noncurrent portion) in connection with the fiscal 2021 Vetex acquisition (Note 11) and with an asset acquisition in fiscal 2018 (Note 10).

(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 9) 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.