SUPPLEMENTAL BALANCE SHEET INFORMATION

3 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SUPPLEMENTAL BALANCE SHEET INFORMATION

7.    SUPPLEMENTAL BALANCE SHEET INFORMATION

Trade receivables and contract assets, net consisted of the following:

	December 31,		September 30,
	2023		2023
Trade receivables	$	78,472	$	77,618
Unbilled revenue	17,690		17,211
Total	96,162		94,829
Less: Allowance for credit losses	(6,313)		(7,446)
Trade receivables and contract assets, net of allowances for credit losses	$	89,849	$	87,383

Inventories, net consisted of the following:

	December 31,		September 30,
	2023		2023
Raw materials	$	2,184	$	2,259
Work in progress	73		124
Finished goods	4,069		4,439
Research Model Inventory	47,634		52,524
Total	53,960		59,346
Less: Obsolescence reserve	(3,320)		(3,244)
Inventories, net	$	50,640	$	56,102

Prepaid expenses and other current assets consisted of the following:

	December 31,		September 30,
	2023		2023
Advances to suppliers	$	13,773	$	19,247
Prepaid research models	2,571		4,300
Tax-related receivables	2,375		1,813
Note receivable	1,447		1,226
Other	6,098		6,822
Prepaid expenses and other current assets	$	26,264	$	33,408

The composition of other assets is as follows:

	December 31,		September 30,
	2023		2023
Long-term advances to suppliers	$	3,711	$	3,681
Funded status of defined benefit plan	3,172		3,036
Other	3,756		3,362
Other assets	$	10,638	$	10,079

Accrued expenses consisted of the following:

	December 31,		September 30,
	2023		2023
Accrued compensation	$	10,567	$	12,966
Non-income taxes	5,149		4,596
Accrued interest	991		2,975
Other	6,729		5,239
Accrued expenses and other liabilities	$	23,436	$	25,776

The composition of fees invoiced in advance is as follows:

	December 31,		September 30,
	2023		2023
Client deposits	$	16,562	$	36,689
Deferred revenue	19,259		18,933
Fees invoiced in advance	$	35,821	$	55,622

The composition of other liabilities is as follows:

	December 31,		September 30,
	2023		2023
Long-term client deposits	$	17,000	$	5,250
Other	967		1,123
Other liabilities	$	17,967	$	6,373