Goodwill and Intangible Assets (Tables)

3 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

he Company’s intangible assets, net consists of the following, in thousands:

		December 31,			September 30,
	Amortization Period	2023			2023
Backlog	1 year	$	2,100		$	2,100
Customer relationships	6-10 years		4,409			4,409
Developed technology	5 years		6,700			6,700
Noncompetition agreements	5 years		200			200
Trade names	3-15 years		2,679			2,679
			16,088			16,088
Accumulated amortization			(5,094	)		(4,785	)
Less asset impairments:
Backlog			(425	)		(425	)
Customer relationships			(169	)		(119	)
Developed technology			(5,494	)		(4,645	)
Noncompetition agreements			(160	)		—
Trade names			(220	)		—
Intangible assets, net		$	4,526		$	6,114

Schedule of Future Amortization Expense

The estimated aggregate amortization expense for each of the five succeeding fiscal years as of December 31, 2023 is as follows, thousands:

Year ending September 30:	Amount
2024	$	410
2025		546
2026		546
2027		546
2028		519
Thereafter		1,959
Total	$	4,526

Schedule of Goodwill

The Company evaluates goodwill at the reporting unit level, which, for the Company, is at the level of the reportable segments, semiconductor, material and substrate. The changes in carrying amount of goodwill allocated to each of the reporting units for the three months ended December 31, 2023 is as follows, in thousands:

	Semiconductor		Material and Substrate			Total Goodwill
Goodwill	$	5,905	$	21,726		$	27,631
Accumulated impairment losses		—		—			—
Balance at September 30, 2023		5,905		21,726			27,631
Goodwill acquired		—		—			—
Impairment of goodwill		—		(6,370	)		(6,370	)
Balance at December 31, 2023	$	5,905	$	15,356		$	21,261
Goodwill	$	5,905	$	21,726		$	27,631
Accumulated impairment losses		—		(6,370	)		(6,370	)
Balance at December 31, 2023	$	5,905	$	15,356		$	21,261