SUPPLEMENTAL BALANCE SHEET INFORMATION

12 Months Ended

Sep. 30, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

As of September 30, 2025, one client of the RMS segment made up 12.2% of the Company's total trade receivables balance. As of September 30, 2024, no client made up more than 10.0% of the Company's total trade receivables balance.

Trade receivables and contract assets, net of allowances for credit losses consisted of the following:


	September 30, 2025		September 30, 2024
Trade receivables	$	74,156	$	65,867
Unbilled revenue	10,463		14,624
Total	84,619		80,491
Less: Allowance for credit losses	(6,397)		(6,931)
Trade receivables and contract assets, net of allowances for credit losses	$	78,222	$	73,560

Inventories, net consisted of the following:


	September 30, 2025		September 30, 2024
Raw materials	$	1,651	$	1,868
Work in progress	—		61
Finished goods	5,027		4,174
Research Model Inventory	41,675		14,870
Total	48,353		20,973
Less: Obsolescence reserve	(2,615)		(2,800)
Inventories, net	$	45,738	$	18,173

Prepaid expenses and other current assets consisted of the following:


	September 30, 2025		September 30, 2024
Advances to suppliers	$	19,396	$	36,516
Prepaid research models	3,502		4,993
Tax-related receivables	2,263		2,602
Note receivable	—		1,280
Insurance recovery receivables (1) (2)	16,961		—
Other	6,768		4,857
Prepaid expenses and other current assets	$	48,890	$	50,248

(1) As of September 30, 2025 and in connection with the proposed settlements of the Securities Class Action and the Derivative Actions (each as defined in Note 15 - Contingencies and Commitments), the Company recorded an $11,000 insurance recovery receivable related to funding the Proposed Securities Settlement and the Proposed Derivative Settlement (each as defined in Note 15 - Contingencies and Commitments). Refer to Note 15 - Contingencies and Commitments - Securities Class Action and Derivative Lawsuits for further discussion.
(2) In connection with the 2025 Cybersecurity Incident, the Company recorded a $4,033 insurance recovery receivable. Refer to Note 15 - Contingencies and Commitments - 2025 Cybersecurity Incident for further discussion.

The composition of other assets is as follows:


	September 30, 2025		September 30, 2024
Note receivable	$	7,641	$	6,082
Funded status of defined benefit plan	2,765		3,142
Finance lease right-of-use assets, net	2,900		652
Other	1,650		1,897
Other assets	$	14,956	$	11,773

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


	September 30, 2025		September 30, 2024
Land and land improvements	$	27,911	$	30,768
Buildings and building improvements	142,149		140,485
Machinery and equipment	99,712		93,880
Furniture and fixtures	4,927		4,542
Other	3,307		3,355
Construction in progress	16,780		9,489
Total Cost	294,786		282,519
Accumulated depreciation	(114,060)		(94,191)
	$	180,726	$	188,328

Accrued expenses and other liabilities consisted of the following:


	September 30, 2025		September 30, 2024
Accrued compensation	$	12,832	$	10,851
Non-income taxes	3,491		4,409
Accrued interest	4,388		3,017
Current portion of long-term finance lease	495		211
Other	7,516		4,730
Resolution and Plea Agreements (1)	5,000		5,000
Settlement liability accrual (2)	11,000		—
Accrued expenses and other liabilities	$	44,722	$	28,218

(1) Pursuant to the Resolution Agreement and Plea Agreement, the Company paid $6,500 during fiscal 2024 and $5,000 during the fiscal year ended September 30, 2025 and expects to pay an additional $17,000 over multiple future years. Further, all interest accrued on the liabilities associated with the Resolution Agreement and Plea Agreement is payable at the time of the due date of the final payment, which is June 3, 2028. Therefore, accrued interest related to the Resolution Agreement and Plea Agreement is also presented within other long-term liabilities. Beginning in October 2024, interest accrues on the entire unpaid balance of the liabilities associated with the Resolution Agreement and Plea Agreement at an annual rate of 4.18%. Accordingly, the Company has included $12,792 and $17,000 in other long-term liabilities on its condensed consolidated balance sheets as of September 30, 2025 and September 30, 2024, respectively.
(2) As of September 30, 2025 and in connection with the proposed settlements of the Securities Class Action and the Derivative Actions, the Company recorded an $11,000 settlement liability accrual related to potential payments under the Proposed Securities Settlement and the Proposed Derivative Settlement. Refer to Note 15 - Contingencies and Commitments for further discussion.

The composition of fees invoiced in advance is as follows:


	September 30, 2025		September 30, 2024
Client deposits	$	33,152	$	24,898
Deferred revenue	18,360		17,088
Fees invoiced in advance	$	51,512	$	41,986

The composition of other liabilities is as follows:


	September 30, 2025		September 30, 2024
Long-term client deposits	$	12,665	$	16,966
Long-term finance leases	2,430		433
Other	498		564
Resolution and Plea Agreements (1)	12,792		17,000
Other liabilities	$	28,385	$	34,963

(1) Pursuant to the Resolution Agreement and Plea Agreement, the Company paid $6,500 during fiscal 2024 and $5,000 during the fiscal year ended September 30, 2025 and expects to pay an additional $17,000 over multiple future years. Further, all interest accrued on the liabilities associated with the Resolution Agreement and Plea Agreement is payable at the time of the due date of the final payment, which is June 3, 2028. Therefore, accrued interest related to the Resolution Agreement and Plea Agreement is also presented within other long-term liabilities. Beginning in October 2024, interest accrues on the entire unpaid balance of the liabilities associated with the Resolution Agreement and Plea Agreement at an annual rate of 4.18%. Accordingly, the Company has included $12,792 and $17,000 in other long-term liabilities on its condensed consolidated balance sheets as of September 30, 2025 and September 30, 2024, respectively.