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Leases (Tables)
6 Months Ended
Mar. 31, 2024
Leases [Abstract]  
Lease-Related Assets and Liabilities

Lease-related assets and liabilities were as follows:

 

 

Classification on the Condensed Consolidated Balance Sheets

 

March 31, 2024

 

 

September 30, 2023

 

Assets:

 

 

 

 

 

 

 

 

Operating lease

 

Other assets

 

$

23,326

 

 

$

24,680

 

Finance lease

 

Property, plant, and equipment, net

 

 

2,863

 

 

 

3,337

 

Total lease assets

 

 

 

 

26,189

 

 

 

28,017

 

 

 

 

 

 

 

 

 

Current liabilities:

 

 

 

 

 

 

 

Operating lease

 

Accrued liabilities

 

 

4,567

 

 

 

4,594

 

Finance lease

 

Current portion of long-term debt

 

 

699

 

 

 

817

 

Noncurrent liabilities:

 

 

 

 

 

 

 

 

Operating lease

 

Other liabilities

 

 

19,202

 

 

 

20,685

 

Finance lease

 

Long-term debt, less current portion

 

 

2,380

 

 

 

2,733

 

Total lease liabilities

 

 

 

$

26,848

 

 

$

28,829

 

Lease-Related Expenses

Lease-related expenses were as follows:

 

 

Three Months Ended March 31,

 

 

Six Months Ended March 31,

 

 

 

2024

 

 

2023

 

 

2024

 

 

2023

 

Operating lease expense

 

$

1,656

 

 

$

1,586

 

 

$

3,288

 

 

$

3,073

 

Amortization of finance lease assets

 

 

222

 

 

 

156

 

 

 

470

 

 

 

412

 

Interest on finance lease liabilities

 

 

32

 

 

 

40

 

 

 

73

 

 

 

74

 

Variable lease expense

 

 

301

 

 

 

245

 

 

 

529

 

 

 

455

 

Short-term lease expense

 

 

45

 

 

 

51

 

 

 

83

 

 

 

108

 

Total lease expense

 

$

2,256

 

 

$

2,078

 

 

$

4,443

 

 

$

4,122

 

Lease-Related Supplemental Cash Flow Information

Lease-related supplemental cash flow information was as follows:

 

 

Six Months Ended March 31,

 

 

 

2024

 

 

2023

 

Cash paid for amounts included in the measurement of lease liabilities:

 

 

 

 

 

 

Operating cash flows for operating leases

 

$

2,660

 

 

$

2,621

 

Operating cash flows for finance leases

 

 

73

 

 

 

74

 

Financing cash flows for finance leases

 

 

472

 

 

 

284

 

Right-of-use assets obtained in exchange for recorded lease obligations:

 

 

 

 

 

 

Operating leases

 

 

966

 

 

 

714

 

Finance leases

 

 

 

 

 

43

 

Property, Plant and Equipment Leased to Others through Embedded Leasing Arrangements

The carrying amount of property, plant, and equipment leased to others through embedded leasing arrangements, included in “Property, plant, and equipment, net” on the Condensed Consolidated Balance Sheets, follows:

 

 

March 31, 2024

 

 

September 30, 2023

 

Property, plant, and equipment

 

$

46,544

 

 

$

45,766

 

Less accumulated depreciation

 

 

(29,981

)

 

 

(28,128

)

Property, plant, and equipment, net

 

$

16,563

 

 

$

17,638