Business Combinations (Tables)

6 Months Ended

Mar. 31, 2023

Business Combinations [Abstract]

Summary of Preliminary Allocation of Assets Acquired and Liabilities Assumed

The following table represents the preliminary allocation of assets acquired and liabilities assumed on the acquisition date as of March 31, 2023 (in thousands):

(US dollars in thousands)	Total
Cash and cash equivalents	$	4,279
Trade receivables		790
Inventories		1,902
Other current assets		52
Property and equipment		3,612
Intangible assets		9,300
ROU assets		580
Accounts payable		(250	)
Accrued expenses		(510	)
Current lease liabilities		(114	)
Noncurrent lease liabilities		(466	)
Total identifiable assets		19,175
Goodwill		6,717
Net assets acquired/total consideration		25,892
Less: cash acquired		(4,279	)
Total consideration net of cash acquired	$	21,613