Goodwill and Intangible Assets (Tables)

9 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets

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

		June 30,			September 30,
	Amortization Period	2024			2023
Backlog	1 year	$	2,100		$	2,100
Customer relationships	6-10 years		4,409			4,409
Developed technology	1.75 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			(5,442	)		(4,785	)
Less asset impairments:
Backlog			(425	)		(425	)
Customer relationships			(339	)		(119	)
Developed technology			(5,494	)		(4,645	)
Noncompetition agreements			(160	)		—
Trade names			(50	)		—
Intangible assets, net		$	4,178		$	6,114

Schedule of Future Amortization Expense

The estimated aggregate amortization expense for each of the five succeeding fiscal years as of June 30, 2024 is as follows, in thousands:

Year ending September 30:	Amount
2024	$	174
2025		511
2026		511
2027		511
2028		511
Thereafter		1,960
Total	$	4,178

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 and Material and Substrate. The changes in carrying amount of goodwill allocated to each of the reporting units for the nine months ended June 30, 2024 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 June 30, 2024	$	5,905	$	15,356		$	21,261
Goodwill	$	5,905	$	21,726		$	27,631
Accumulated impairment losses		—		(6,370	)		(6,370	)
Balance at June 30, 2024	$	5,905	$	15,356		$	21,261