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Contingent Obligations and Non-Current Liabilities
12 Months Ended
Sep. 30, 2022
Contingent Obligations and NonCurrent Liabilities Disclosure [Abstract]  
Contingent Obligations and Non-Current Liabilities
(13)
Contingent Obligations and Non-Current Liabilities
In connection with the acquisition of Exalenz Bioscience Ltd. (“Exalenz”) in fiscal 2020, the Company assumed several Israeli government grant obligations. The repayment of the grants, along with interest incurred at varying stated fixed rates based on LIBOR at the time each grant was received, is not dictated by an established repayment schedule. Rather, the grants and related interest are required to be repaid using 3% of the net revenues generated from the sales of BreathID products, with the timing of repayment contingent upon the level and timing of such revenues. In addition, the grants have no collateral or financial covenant provisions generally associated with traditional borrowing instruments. These obligation amounts total $5,287 and $5,814 as of September 30, 2022 and 2021, with the grant obligations remaining at September 30, 2022 bearing interest at rates ranging from 0.58% to 2.02%.
The grant obligations are reflected in the Consolidated Balance Sheets as follows:
 
Year Ended September 30,
  
2022
     2021  
Current liabilities
  
$
667
     $ 638  
Non-current liabilities
  
 
4,620
       5,176  
Additionally, the Company has provided certain post-employment benefits to its former Chief Executive Officer, and these obligations total $1,284 and $1,676 at September 30, 2022 and 2021, respectively. In addition, the Company is required by the governments of certain foreign countries in which we operate to maintain a level of accruals for potential future severance indemnity. These accruals total $566 and $754 at September 30, 2022 and 2021, respectively.