Financing receivable, net (Tables)

6 Months Ended

Mar. 31, 2024

Financing receivables, net

Schedule of financing receivable net segregated by portfolio (risk portfolio)

	As of March 31, 2024						As of September 30, 2023
	Risk Rating						Risk Rating
		Low		Moderate		Total		Low		Moderate		Total
	(Amounts in thousands)						(Amounts in thousands)
Financing receivables, net:
Financing receivables, gross	$	7,235	$	3,247	$	10,482	$	8,893	$	3,361	$	12,254
Unearned interest income		(210)		(399)		(609)		(325)		(534)		(859)
Allowance for credit losses		(16)		(54)		(70)		-		-		-
Financing receivables, net	$	7,009	$	2,794	$	9,803	$	8,568	$	2,827	$	11,395
Short-term	$	6,701	$	924	$	7,625	$	6,281	$	890	$	7,171
Long-term	$	308	$	1,870	$	2,178	$	2,287	$	1,937	$	4,224

Schedule of changes in Allowance for credit losses for Financing receivables, net

	Three months ended
	March 31, 2024						March 31, 2023
	Risk Rating						Risk Rating
	Low		Moderate		Total		Low		Moderate		Total
	(Amounts in thousands)						(Amounts in thousands)
Allowance for credit losses for financing receivables:
Balances at beginning of the period	$	16	$	61	$	77	$	-	$	-	$	-
Charge-offs		-		-		-		-		-		-
Recoveries
Provision charged to Consolidated Statements of Operations		-		(7)		(7)		-		-		-
Balances at end of the period	$	16	$	54	$	70	$	-	$	-	$	-

	Six months ended
	March 31, 2024						March 31, 2023
	Risk Rating						Risk Rating
	Low		Moderate		Total		Low		Moderate		Total
	(Amounts in thousands)						(Amounts in thousands)
Allowance for credit losses for financing receivables:
Balances at beginning of the period	$	-	$	-	$	-	$	-	$	-	$	-
Adjustment for adoption of new CECL standard		27		55		82		-		-		-
Charge-offs		-		-		-		-		-		-
Provision charged to Consolidated Statements of Operations		(11)		(1)		(12)		-		-		-
Balances at end of the period	$	16	$	54	$	70	$	-	$	-	$	-

Financing receivables, gross, including accrued interest, by credit quality indicator segregated by risk rating and year of origination

	March 31, 2024
	Fiscal year of origination
Risk Rating	2024		2023		2022		2021		Total
Moderate	$	—	$	2,969	$	278	$	—	$	3,247
Low		655		753		4,267		1,560		7,235
Total	$	655	$	3,722	$	4,545	$	1,560	$	10,482

Summary of contractual maturities of outstanding financing

Fiscal year ending September 30:	(Amounts in thousands)
2024	$	5,288
2025		3,497
2026		1,069
2027		628
Total payments	$	10,482
Less: unearned interest income		(609)
Less: allowance for credit losses		(70)
Total, net of unearned interest income and allowance for credit losses	$	9,803