SUPPLEMENTAL BALANCE SHEET INFORMATION

12 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SUPPLEMENTAL BALANCE SHEET INFORMATION

SUPPLEMENTAL BALANCE SHEET INFORMATION

As of September 30, 2024, no client of the RMS segment made up more than 10.0% of the Company's total trade receivables balance. As of September 30, 2023, one client of the RMS segment made up 13.6% of the Company's total trade receivables balance.

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

	September 30, 2024		September 30, 2023
Trade receivables	$	65,867	$	77,618
Unbilled revenue	14,624		17,211
Total	80,491		94,829
Less: Allowance for credit losses	(6,931)		(7,446)
Trade receivables and contract assets, net of allowances for credit losses	$	73,560	$	87,383

Inventories, net consisted of the following:

	September 30, 2024		September 30, 2023
Raw materials	$	1,868	$	2,259
Work in progress	61		124
Finished goods	4,174		4,439
Research Model Inventory	14,870		52,524
Total	20,973		59,346
Less: Obsolescence reserve	(2,800)		(3,244)
Inventories, net	$	18,173	$	56,102

Prepaid expenses and other current assets consisted of the following:

	September 30, 2024		September 30, 2023
Advances to suppliers	$	36,516	$	19,247
Prepaid research models	4,993		4,300
Tax-related receivables	2,602		1,813
Note receivable	1,280		1,226
Other	4,857		6,822
Prepaid expenses and other current assets	$	50,248	$	33,408

The composition of other assets is as follows:

	September 30, 2024		September 30, 2023
Long-term advances to suppliers	$	6,082	$	3,681
Funded status of defined benefit plan	3,142		3,036
Other	2,549		3,362
Other assets	$	11,773	$	10,079

The composition of property and equipment, net is as follows:

	September 30, 2024		September 30, 2023
Land and land improvements	$	30,768	$	30,710
Buildings and building improvements	140,485		120,932
Machinery and equipment	93,880		81,372
Furniture and fixtures	4,542		3,223
Other	3,355		3,664
Construction in progress	9,489		25,804
Total Cost	282,519		265,705
Accumulated depreciation	(94,191)		(74,637)
	$	188,328	$	191,068

Accrued expenses consisted of the following:

	September 30, 2024		September 30, 2023
Accrued compensation	$	10,851	$	12,966
Non-income taxes	4,409		4,596
Accrued interest	3,017		2,975
Other	4,941		5,239
Resolution and Plea Agreements (Note 1)	5,000		—
Accrued expenses and other liabilities	$	28,218	$	25,776

The composition of fees invoiced in advance is as follows:

	September 30, 2024		September 30, 2023
Client deposits	$	24,898	$	36,689
Deferred revenue	17,088		18,933
Fees invoiced in advance	$	41,986	$	55,622

The composition of other liabilities is as follows:

	September 30, 2024		September 30, 2023
Long-term client deposits	$	16,966	$	5,250
Other	997		1,123
Resolution and Plea Agreements (Note 1)	17,000		—
Other liabilities	$	34,963	$	6,373