Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2022

Fair Value Measurements [Abstract]

Financial Assets and Liabilities Measured at Fair Value

The following tables summarize the Company’s financial assets and liabilities measured at fair value in the accompanying Consolidated Balance Sheets as of September 30,

	2022
	Level 1		Level 2		Level 3		Total
	($ in thousands)
Assets:
Investment in Equity Securities	$	772	$	-	$	-	$	772
Liabilities:
Contingent Consideration		-		-		37,402		37,402

	2021
	Level 1		Level 2		Level 3		Total
	($ in thousands)
Liabilities:
Contingent Consideration	$	-	$	-	$	12,072	$	12,072

Unrealized Losses Recognized Related to Equity Securities

The portion of unrealized losses recognized related to equity securities still held as of September 30 consists of the following:

($ in thousands)	Year Ended September 30, 2022
Net losses recognized during the period on equity securities	$	1,228
Less: net losses recognized during the period on equity securities sold during the period		-
Unrealized losses recognized during the reporting period on equity securities still held at the reporting date	$	1,228

Changes in Fair Value of Contingent Consideration

The following table sets forth the changes in fair value of our contingent consideration for the fiscal years ended September 30, 2022 and 2021:

($ in thousands)	Contingent Consideration
Balance as of September 30, 2020	$	5,520
Additions from acquisitions		9,200
Settlement of contingent consideration		(5,897	)
Change in fair value, including accretion		3,249
Balance as of September 30, 2021		12,072
Additions from acquisitions		15,321
Settlement of contingent consideration		(371	)
Change in fair value, including accretion		10,380
Balance as of September 30, 2022	$	37,402