Income Taxes (Tables)

12 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of (Loss) Income Before (Benefit) Provision for Income Taxes

The components of (loss) income before (benefit) provision for income taxes are as follows, in thousands:

	Years Ended September 30,
	2023			2022		2021
Domestic	$	(17,271	)	$	15,275	$	(3,320	)
Foreign		2,089			3,510		6,754
	$	(15,182	)	$	18,785	$	3,434

The components of the (benefit) provision for income taxes are as follows, in thousands:

	Years Ended September 30,
	2023			2022			2021
Current:
Domestic federal	$	—		$	—		$	—
Foreign		(327	)		711			1,999
Foreign withholding taxes		159			255			292
Domestic state		81			77			(300	)
Total current		(87	)		1,043			1,991
Deferred:
Domestic federal		(2,207	)		(39	)		—
State		(284	)		—			—
Foreign		(22	)		414			(65	)
Total deferred		(2,513	)		375			(65	)
Total (benefit) provision	$	(2,600	)	$	1,418		$	1,926

Schedule of Reconciliation of Actual Income Taxes to Income Taxes at Expected U.S. Federal Corporate Income Tax Rate

A reconciliation of actual income taxes to income taxes at the expected U.S. federal corporate income tax rate is as follows, in thousands, except percentages:

	Years Ended September 30,
	2023					2022					2021
Tax (benefit) expense at the federal statutory rate	$	(3,188	)	21.0	%	$	3,945		21.0	%	$	722		21.0	%
Effect of permanent book-tax differences		757		-5.0	%		11		0.1	%		54		1.6	%
State tax provision		(395	)	2.6	%		554		2.9	%		24		0.7	%
Valuation allowance for net deferred tax assets		1,594		-10.5	%		(3,138	)	-16.7	%		842		24.5	%
Uncertain tax items		(1,004	)	6.6	%		55		0.3	%		(276	)	-8.0	%
Tax rate differential		358		-2.4	%		535		2.8	%		267		7.8	%
Other items		(722	)	4.8	%		(544	)	-2.9	%		293		8.4	%
	$	(2,600	)	17.1	%	$	1,418		7.5	%	$	1,926		56.0	%

Schedule of Components of Deferred Tax Assets and Deferred Tax Liabilities

The components of deferred tax assets and deferred tax liabilities are as follows, in thousands:

	September 30,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	17,112		$	17,180
Accruals and reserves		2,865			1,441
Foreign tax credit		1,618			811
Operating lease liabilities		2,719			2,492
Research and development costs		1,011			—
Foreign service fee		1,579			1,579
Other assets		731			467
Total deferred tax assets		27,635			23,970
Valuation allowance		(21,506	)		(20,000	)
Deferred tax assets, net of valuation allowance		6,129			3,970
Deferred tax liabilities:
Goodwill and identifiable intangible assets		(1,616	)		(321	)
Property and equipment, net		(1,356	)		(758	)
Operating lease, right-of-use assets		(2,720	)		(2,494	)
Prepaid assets		(336	)		(318	)
Total deferred tax liabilities		(6,028	)		(3,891	)
Total deferred tax assets, net	$	101		$	79

Schedule of Changes in Deferred Tax Valuation Allowance

Changes in the deferred tax valuation allowance are as follows, in thousands:

	Years Ended September 30,
	2023		2022
Balance at the beginning of the year	$	20,000	$	23,292
Additions (reductions) to valuation allowance		1,506		(3,292	)
Balance at the end of the year	$	21,506	$	20,000

Summary of Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of our unrecognized tax benefits is summarized as follows, in thousands:

	Years Ended September 30,
	2023			2022		2021
Balance at beginning of the year	$	1,004		$	949	$	1,225
Additions related to tax positions taken in prior years		—			55		—
Reductions due to resolution of uncertain tax position		(1,004	)		—		(276	)
Balance at the end of the year	$	—		$	1,004	$	949