SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)

3 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Contract Assets and Liabilities

The following table provides information about contract assets (trade receivables and unbilled revenue, excluding allowances for credit losses), and fees invoiced in advance (client deposits and deferred revenue):

	Balance at December 31, 2023		Balance at September 30, 2023
Contract assets: Trade receivables	$	78,472	$	77,618
Contract assets: Unbilled revenue	17,690		17,211
Contract liabilities: Client deposits	16,562		36,689
Contract liabilities: Deferred revenue	19,259		18,933

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

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

Schedule of Inventory

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

Schedule of Other Current Assets

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

Schedule of Supplemental Balance Sheet information Related to Other Assets

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

Schedule of Accrued Liabilities

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

Schedule of Other Noncurrent Liabilities

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