Income Taxes (Tables)

12 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Loss Before Income Taxes

The components of the loss before income taxes are as follows:

	Year Ended September 30,
	2023		2022		2021
	(in thousands)
Domestic	$	(194,639)	$	(170,570)	$	(140,846)
Foreign	(7,852)		(1,708)		—
Total	$	(202,491)	$	(172,278)	$	(140,846)

Provisions for Income Taxes

The provision for income taxes consisted of the following components:

	Year Ended September 30,
	2023		2022		2021
	(in thousands)
Current:
Federal	$	1,074	$	—	$	—
State	1,710		304		2
Foreign	—		3,481		—
Total current tax	$	2,784	$	3,785	$	2
Deferred:
Federal	$	—	$	—	$	—
State	—		—		—
Foreign	—		—		—
Total deferred tax	$	—	$	—	$	—
Income tax provision	$	2,784	$	3,785	$	2

Summary of Effective Income Tax Rate Reconciliation

The following table presents a reconciliation of the tax expense based on the statutory rate to the Company’s actual tax expense in the consolidated statements of operations. A notional 21% tax rate was applied as follows:

	September 30,
	2023		2022		2021
U.S. federal statutory income tax	21.0	%	21.0	%	21.0	%
State income taxes, net of federal tax benefit	0.4	%	8.6	%	7.0	%
Tax credits	6.8	%	—	%	—	%
Permanent and other items	-4.6	%	-1.7	%	—	%
Non-deductible compensation	-4.6	%	—	%	—	%
Foreign-derived intangible income deduction	1.2	%	—	%	—	%
Stock compensation	-1.1	%	-1.7	%	1.3	%
Valuation allowance	-20.5	%	-28.4	%	-29.3	%
Effective income tax rate	-1.4	%	-2.2	%	—	%

Components of the Net Deferred Tax Assets and Liabilities

The following table presents the significant components of the Company’s net deferred tax assets and liabilities:

	September 30,
	2023		2022
	(in thousands)
Deferred tax assets:
Net operating loss carryforwards	$	60,495	$	171,319
Capitalized research and development	75,208		324
Tax credits	66,407		—
Deferred revenue	59,441		38,810
Lease liabilities	25,382		2,844
Stock compensation	10,296		41,479
Accrued compensation	3,082		2,961
Intangible assets	1,523		2,973
Other	2,636		2,162
Total gross deferred tax assets	$	304,470	$	262,872
Valuation allowance	$	(284,626)	$	(242,394)
Deferred tax liabilities:
Fixed assets	$	(9,878)	$	(1,088)
Right-of-use assets	(9,966)		—
State taxes	—		(19,390)
Total gross deferred tax liability	$	(19,844)	$	(20,478)
Net deferred tax assets (liabilities)	$	—	$	—

Schedule of Gross Unrecognized Tax Benefits

The following table summarizes the Company’s gross unrecognized tax benefits:

	Year Ended September 30,
	2023		2022		2021
	(in thousands)
Beginning balance of unrecognized tax benefits	$	3,481	$	—	$	—
Gross increase for prior period tax positions	9,495		3,481		—
Gross decrease for prior period tax positions	(1,489)		—		—
Gross increase for current period tax positions	3,049		—		—
Ending balance of unrecognized tax benefits	$	14,536	$	3,481	$	—