Leases

12 Months Ended

Sep. 30, 2022

Leases

Leases

10.    Leases

Information related to both lessee and lessor

The following table specifies where the right-of-use assets and lease liabilities are within the Consolidated Balance Sheets as of September 30, 2022 and 2021:

	Condensed Balance Sheets Location	September 30, 2022		September 30, 2021
		(Amounts in thousands)
Assets
Operating leases	Operating lease right-of-use assets	$	1,160	$	1,358
Lease receivable - current	Investment in lease, net-current portion	$	17	$	68
Lease receivable - noncurrent	Investment in lease, net-less current portion		3		15
Total lease receivable		$	20	$	83
Liabilities
Current operating lease liabilities	Accounts payable and accrued expenses	$	550	$	569
Non-current operating lease liabilities	Operating lease liabilities - noncurrent portion		623		821
Total operating lease liabilities		$	1,173	$	1,390
Current finance lease liabilities	Accounts payable and accrued expenses	$	4	$	47
Non-current finance lease liabilities	Other noncurrent liabilities		—		5
Total finance lease liabilities		$	4	$	52

The components of lease costs for the year ended September 30, 2022 and 2021 are as follows:

		Year ended
	Condensed Consolidated Statements of Operations Location	September 30, 2022		September 30, 2021
		(Amounts in thousands)
Finance Lease:
Interest on lease liabilities	Interest expense	$	4	$	11
Operating Lease:
Operating lease cost	Selling, general, and administrative		615		718
Short-term lease cost	Selling, general, and administrative		137		47
Total lease costs		$	756	$	776
Less sublease interest income	Revenue		(1)		(20)
Total lease costs, net of sublease interest income		$	755	$	756

Future lease payments under our non-cancellable leases and payments to be received as a sublessor as of September 30, 2022 are in the following table:

	Operating lease		Finance lease		Sublease
Fiscal year ending September 30:	Costs		Costs		Payments received
	(Amounts in thousands)
2023	$	592	$	5	$	17
2024		397		—		3
2025		249		—		—
2026		4		—		—
Total	$	1,242	$	5	$	20
Less imputed interest		(69)		(1)		—
Total	$	1,173	$	4	$	20

Supplemental cash flow information related to leases for the fiscal year ended September 30, 2022 and 2021 is below:

	Year ended
	September 30, 2022		September 30, 2021
	(Amounts in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	633	$	740
Operating cash flows from short-term leases		137		47
Operating cash flows from finance leases		4		11
Financing cash flows from finance leases		47		274
Lease assets obtained in exchange for new lease liabilities
Operating leases		352		—
Cash received from subleases		(49)		(356)

Information as a lessee related to weighted averages of lease term and discount rate as of September 30, 2022 is below:

Weighted-average remaining lease term (years)	September 30, 2022
Operating leases	2.3
Finance leases	0.9
Weighted-average discount rate	September 30, 2022
Operating leases	4.7%
Finance leases	3.4%