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SEGMENT AND GEOGRAPHIC INFORMATION
 3 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
SEGMENT AND GEOGRAPHIC INFORMATION
3.    SEGMENT AND GEOGRAPHIC INFORMATION

We have two reportable segments: DSA and RMS, as disclosed in the segment reporting policy in Note 2, “Basis of Presentation and Summary of Significant Accounting Policies” in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2025. The reportable segments comprise the structure used by the Company’s Chief Executive Officer, who is the Chief Operating Decision Maker ("CODM"), to make operating decisions and evaluate performance.

The Company’s CODM evaluates the segments' operating results based on operating income (loss). Segment operating income (loss) is the measure of profit or loss regularly provided to and used by the CODM to assess performance and allocate resources (including employees, property, and financial or capital resources). For each segment, the CODM uses segment operating income (loss) in the annual budgeting and monthly forecasting process when comparing to actual results. Segment operating income (loss) is defined as operating income (loss) excluding unallocated corporate expenses, depreciation and amortization of intangible assets, start-up costs, restructuring costs, and other special segment items. Other special segment items include third party and legal costs incurred in connection with the Resolution Agreement and Plea Agreement and legal fees related to another matter.

Segment Information

During the three months ended December 31, 2025 and 2024, the RMS segment reported intersegment revenue of $2,980 and $1,272, respectively, related to sales to the DSA segment. The table below presents revenue, operating (loss) income and other results of operations by reportable segment for the three months ended December 31, 2025 and 2024. The segment information below has been recast for the three months ended December 31, 2024 to align with the presentation for the three months ended December 31, 2025.
Three Months Ended
December 31,
20252024
Revenue
DSA:
Service revenue$46,430 $41,843 
Product revenue1,525 979 
RMS:
Service revenue13,291 11,714 
Product revenue59,633 65,340 
Total revenue$120,879 $119,876 
Measure of Segment Operating Income
DSA:
Revenue$47,955 $42,822 
Cost of revenue (excluding depreciation and amortization of intangible assets)34,602 30,812 
Selling, general and administrative expenses4,809 4,589 
Other segment operating expenses318 333 
DSA segment operating income$8,226 $7,088 
RMS:
Revenue$72,924 $77,054 
Cost of revenue (excluding depreciation and amortization of intangible assets)61,467 64,026 
Selling, general and administrative expenses4,398 3,590 
Other segment operating expenses— — 
RMS segment operating income$7,059 $9,438 
Reconciliation of segment operating income to loss before income taxes
Total segment operating income$15,285 $16,526 
Unallocated corporate expenses (1)15,730 16,110 
Depreciation and amortization of intangible assets13,791 14,179 
Startup costs731 559 
Restructuring costs186 224 
Other special segment items (2)1,177 961 
Operating loss$(16,330)$(15,507)
Interest expense(13,463)(13,838)
Other expense(223)(463)
Loss before income taxes$(30,016)$(29,808)

(1) Unallocated corporate expenses include salaries and benefits costs, stock-based compensation expense, corporate legal fees, consolidated audit fees, other professional fees, general product and liability insurance and corporate IT costs, and exclude depreciation. During the three months ended December 31, 2025 and 2024, $1,382 and $1,770, respectively, of non-cash stock-based compensation expense was reflected in unallocated corporate expenses.

(2) Other special segment items for the three months ended December 31, 2025 and 2024 primarily relate to third party and legal fees associated with the Resolution Agreement and Plea Agreement (as defined in Note 11 - Contingencies and Commitments).

Capital expenditures and depreciation and amortization of intangible assets by reportable segment are as follows:
Three Months Ended
December 31,
20252024
Depreciation and amortization: 
DSA$4,346 $4,583 
RMS9,250 9,438 
  Unallocated Corporate195 158 
 $13,791 $14,179 
 
Capital expenditures:
DSA$960 376 
RMS4,220 4,083 
 $5,180 $4,459 

Geographic Information

The following represents revenue originating in entities physically located in the identified geographic area:

Three Months Ended
December 31,
20252024
United States$103,709 $97,399 
Netherlands9,938 15,834 
Other7,232 6,643 
$120,879 $119,876 

Long-lived assets shown below include property and equipment, net. The following represents long-lived assets where they are physically located:

December 31,September 30,
20252025
United States$159,112 $160,343 
Netherlands6,902 7,038 
Other13,085 13,345 
$179,099 $180,726