Note 13 - Other Current Liabilities

12 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Other Liabilities Disclosure [Text Block]

13. Other Current Liabilities

Other current liabilities consisted of the following (in thousands):

	AS OF SEPTEMBER 30,
	2024		2023
Deferred revenue	$	1,427	$	4,368
Employee bonuses		1,050		1,665
Compensated absences		1,821		1,746
Payroll		426		940
Property and sales taxes		1,062		974
Legal and professional fees		355		616
Medical claims		538		641
Agent commissions		329		211
Product warranty		1,251		658
Income taxes		17		117
Other		745		946
	$	9,021	$	12,882

The Company is self-insured for certain losses related to employee medical claims. The Company has purchased stop-loss coverage for individual claims in excess of $0.2 million per claimant per year in order to limit its exposure to any significant levels of employee medical claims. Self-insured losses are accrued based on the Company’s historical experience and on estimates of aggregate liability for uninsured claims incurred using certain actuarial assumptions followed in the insurance industry.