STOCKHOLDERS EQUITY AND LOSS PER SHARE (Tables)

12 Months Ended

Sep. 30, 2024

STOCKHOLDERS EQUITY AND (LOSS) INCOME PER SHARE

Schedule of Computation of Basic and Diluted Net (Loss) Income Per Share

The Company computes diluted earnings per share using the if-converted method for preferred shares and convertible debt, if any, and the treasury stock method for stock options and restricted stock units.

(in thousands)	Fiscal Years Ended September 30,
	2024		2023
Numerator:
Consolidated net loss	$	(108,885)	$	(104,902)
Less: Net (loss) income attributable to noncontrolling interests	(440)		238
Net loss attributable to common shareholders	(108,445)		(105,140)
Denominator:
Weighted-average shares outstanding - Basic and Diluted	25,897		25,641
Anti-dilutive common share equivalents (1)	10,935		5,763

(1) For the fiscal year ended September 30, 2024, anti-dilutive common share equivalents are comprised of stock options, restricted stock units, restricted stock awards, 2,859,306 common shares issuable upon conversion of the Notes and 4,146,250 common shares issuable upon exercise of the Warrants. For the fiscal year ended September 30, 2023, anti-dilutive common share equivalents are comprised of stock options, restricted stock units, restricted stock awards and 3,040,268 common shares of common stock issuable upon conversion of the Notes. These common share equivalents were outstanding for the periods presented, but were not included in the computation of diluted loss per share for those periods because their inclusion would have had an anti-dilutive effect.