STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of Stock-Based Compensation

The following table provides stock-based compensation by the financial statement line item in which it is reflected:

	Fiscal Years Ended September 30,
	2024		2023
General and administrative	$	6,740	$	7,844
Stock-based compensation, before income taxes	6,740		7,844
Provision for income taxes	(306)		(311)
Stock-based compensation, net of income taxes	$	6,434	$	7,533

Schedule of Weighted Average Assumptions Utilized to Value Stock-Based Compensation

The weighted-average assumptions used to compute the fair value of options granted under the Black-Scholes model for the fiscal years ended September 30, 2024 and 2023 were as follows:

	2024		2023
Risk-free interest rate	3.99	%	4.29	%
Dividend yield	—	%	—	%
Volatility of the expected market price of the Company’s common shares	117.16	%	100.59	%
Expected life of the options (years)	3.54		3.57

Schedule of Stock Option Activity

A summary of the Company’s stock option activity and related information for the year ended September 30, 2024, is as follows:

	Options	Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Life	Aggregate Intrinsic Value
	(in thousands)			(in years)	(in thousands)
Outstanding as of September 30, 2023	1,747	$	12.06
Granted	917	1.94
Exercised	(7)	1.68
Cancelled	(266)	10.71
Outstanding as of September 30, 2024	2,392	$	8.35	7.06	$	36
Exercisable as of September 30, 2024	1,329	$	11.79	5.15	$	36
Expected to vest as of September 30, 2024	1,063	$	4.05	9.44	$	—

Schedule of Restricted Share Activity

A summary of the Company’s RSA activity for the year ended September 30, 2024 is as follows:

	Restricted Shares (in thousands)	Weighted- Average Grant Date Fair Value
Outstanding (non-vested) – September 30, 2023	39	$	25.03
Granted	—	$	—
Vested	(30)	$	30.43
Forfeited	—	$	—
Outstanding (non-vested) – September 30, 2024	9	$	6.80

Schedule of Restricted Stock Units Activity

A summary of the Company’s RSUs for the year ended September 30, 2024 is as follows:

	Restricted Stock Units (in thousands)	Weighted- Average Grant Date Fair Value
Outstanding (non-vested) – September 30, 2023	936	$	14.29
Granted	901	$	1.68
Vested	(231)	$	14.66
Forfeited	(79)	$	8.27
Outstanding (non-vested) – September 30, 2024	1,527	$	7.10