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SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)
3 Months Ended
Dec. 31, 2024
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,
2024
Balance at
September 30,
2024
Contract assets: Trade receivables$61,255 $65,867 
Contract assets: Unbilled revenue15,306 14,624 
Contract liabilities: Client deposits28,902 24,898 
Contract liabilities: Deferred revenue17,227 17,088
Trade receivables and contract assets, net consisted of the following:
 December 31,September 30,
2024 2024
Trade receivables$61,255 $65,867 
Unbilled revenue15,306 14,624 
Total76,561 80,491 
Less: Allowance for credit losses(6,421)(6,931)
Trade receivables and contract assets, net of allowances for credit losses$70,140 $73,560 
The composition of fees invoiced in advance is as follows:
 December 31,September 30,
2024 2024
Client deposits$28,902 $24,898 
Deferred revenue17,227 17,088 
Fees invoiced in advance$46,129 $41,986 
Schedule of Inventory
Inventories, net consisted of the following:
 December 31,September 30,
20242024
Raw materials$1,844 $1,868 
Work in progress89 61 
Finished goods4,038 4,174 
Research Model Inventory28,676 14,870 
Total34,647 20,973 
Less: Obsolescence reserve(3,090)(2,800)
Inventories, net$31,557 $18,173 
Schedule of Other Current Assets
Prepaid expenses and other current assets consisted of the following:
December 31,September 30,
20242024
Advances to suppliers$14,812 $36,516 
Prepaid research models4,434 4,993 
Income tax receivable2,225 2,602 
Note receivable1,335 1,280 
Other6,855 4,857 
Prepaid expenses and other current assets$29,661 $50,248 
Schedule of Supplemental Balance Sheet information Related to Other Assets
The composition of other assets is as follows:
 December 31,September 30,
20242024
Long-term advances to suppliers$6,131 $6,082 
Funded status of defined benefit plan2,986 3,142 
Other2,214 2,549 
Other assets$11,331 $11,773 
Schedule of Accrued Liabilities
Accrued expenses and other current liabilities consisted of the following:
 December 31,September 30,
2024 2024
Accrued compensation$8,807 $10,851 
Non-income taxes4,197 4,409 
Accrued interest1,455 3,017 
Other6,041 4,941 
Resolution and Plea Agreements (1)5,000 5,000 
Accrued expenses and other current liabilities$25,500 $28,218 
(1) Pursuant to the Resolution Agreement and Plea Agreement, the Company paid $6,500 during fiscal 2024 and expects to pay an additional $22,000 over multiple years. Accordingly, the Company has included $5,000 in accrued expenses and other current liabilities on the condensed consolidated balance sheets as of each of December 31, 2024 and September 30, 2024. The remaining $17,000 was included in other long-term liabilities on the condensed consolidated balance sheets as of each of December 31, 2024 and September 30, 2024 as described below.
Schedule of Other Liabilities
The composition of other liabilities is as follows:
 December 31,September 30,
20242024
Long-term client deposits$16,966 $16,966 
Other1,152 997 
Resolution and Plea Agreements (1)17,242 17,000 
Other liabilities$35,360 $34,963 
(1) Pursuant to the Resolution Agreement and Plea Agreement, the Company paid $6,500 during fiscal 2024 and expects to pay an additional $22,000 over multiple years. Accordingly, the Company has included $17,000 in other long-term liabilities on its condensed consolidated balance sheets as of each of December 31, 2024 and September 30, 2024. Further, all interest accrued on the liabilities associated with the Resolution Agreement and Plea Agreement is payable at the time of the final payment. Therefore, long-term accrued interest is also presented within other long-term liabilities.