XML 24 R14.htm IDEA: XBRL DOCUMENT v3.26.1
ACCOUNTS AND OTHER RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES
 6 Months Ended
Mar. 31, 2026
Allowance for Credit Loss [Abstract]  
ACCOUNTS AND OTHER RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES ACCOUNTS AND OTHER RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES
Insurance Recovery Receivable

In the quarter ended June 30, 2025, the Company filed an insurance claim for $348,000 with our insurance carrier for the reimbursement of certain legal fees incurred that are covered under our directors and officers’ liability insurance policies. In November 2025, $250,000 was received, leaving a $98,000 receivable. At March 31, 2026, the Company's insurance carrier confirmed $176,000 will be received, resulting in gains of $26,000 and $78,000 recognized during the three and six months ended March 31, 2026, respectively. The insurance recovery receivable is included in "Accounts and other receivables, net of allowance for credit losses" in the accompanying Condensed Consolidated Balance Sheets and the related gain was recorded in “General and administrative” expenses in the accompanying Condensed Consolidated Statements of Operations.

Allowance for Credit Losses

The following table summarizes the activity in the balance of allowance for credit losses related to accounts and other receivables:
 Six months ended
March 31,
 20262025
Allowance for credit losses at beginning of period
$49,000 $141,000 
(Reversal of) provision for expected credit losses
— (10,000)
Write-offs charged against the allowance— (75,000)
Foreign currency translation adjustment— (8,000)
Allowance for credit losses at end of period
$49,000 $48,000