Income Taxes (Tables)

12 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Schedule of the components of income tax (benefit) expense from continuing operations

The components of the income tax (benefit) expense from continuing operations for the fiscal years are as follows (in thousands):

	Year Ended September 30,
	2023		2022		2021
Current income tax (benefit) expense
Federal	$	(599)	$	(4,826)	$	(14,247)
State		1,528		607		(867)
Foreign		9,757		4,627		15,484
Total current income tax (benefit) expense		10,686		408		370
Deferred income tax (benefit) expense:
Federal		(18,684)		(815)		(11,469)
State		(402)		(180)		(2,283)
Foreign		(9,150)		1,937		(6,718)
Total deferred income tax (benefit) expense		(28,236)		942		(20,470)
Income tax (benefit) expense	$	(17,550)	$	1,350	$	(20,100)

Schedule of the components of income (loss) from continuing operations before income taxes

The components of income (loss) from continuing operations before income taxes for the fiscal years are as follows (in thousands):

	Year Ended September 30,
	2023		2022		2021
Domestic	$	(58,065)	$	(39,392)	$	(88,763)
Foreign		27,632		29,456		39,794
Loss before income taxes	$	(30,433)	$	(9,936)	$	(48,969)

Schedule of the differences between the income tax (benefit) expense on income (loss) from continuing operations and income taxes

The differences between the income tax (benefit) expense on income (loss) from continuing operations and income taxes computed using the applicable U.S. statutory federal tax rates for the fiscal years ended September 30, 2023, 2022 and 2021 are as follows (in thousands):

	Year Ended September 30,
	2023		2022		2021
Income tax benefit computed at federal statutory rate	$	(6,331)	$	(2,086)	$	(10,284)
State income taxes, net of federal benefit		(851)		(776)		(1,005)
Foreign income taxed at different rates		(22)		(1,182)		(2,594)
Impact of investments in subsidiaries		(6,058)		—		7,128
Nontaxable gain from acquisition earn-out liability reversal		(3,959)		—		—
Change in deferred tax asset valuation allowance		1,137		1,337		(3,247)
Impact of change in uncertain tax positions		(1,321)		(358)		(10,607)
Global intangible low taxed income, net of foreign tax credits		—		4,060		4,051
Impact of tax rate changes		(1,391)		1,531		165
Compensation		1,598		(1,199)		462
Tax credits		(1,434)		(2,102)		(4,050)
Merger costs		1,056		1,629		20
Other non-deductible expenses and other taxes		1,304		643		591
Impact of effective state tax rate change		—		763		—
Research and development expense deduction		(1,278)		(910)		(730)
Income tax (benefit) expense	$	(17,550)	$	1,350	$	(20,100)

Schedule of the significant components of the net deferred tax assets and liabilities

The significant components of the net deferred tax assets and liabilities as of September 30, 2023 and 2022 are as follows (in thousands):

	September 30,
	2023		2022
Accruals and reserves not currently deductible	$	10,426	$	9,704
Federal, state and foreign tax credits		157		—
Other assets		613		1,095
Equity compensation		2,183		3,508
Net operating loss carryforwards		9,692		7,397
Lease liabilities		17,513		14,700
Capitalized research and development		6,807		—
Deferred revenue		3,672		3,609
Outside basis differences in subsidiaries		6,058
Deferred tax assets		57,121		40,013
Depreciation and intangible amortization		(97,572)		(56,856)
Right-of-use assets		(16,632)		(14,146)
Other liabilities		(317)		(402)
Net unrealized gain on hedging and investments		(1,574)		(27,144)
Deferred tax liabilities		(116,095)		(98,548)
Valuation allowance		(8,348)		(5,927)
Net deferred tax asset (liability)	$	(67,322)	$	(64,462)

Schedule of the reconciliation of the beginning and ending amount of the consolidated liability for unrecognized income tax benefits

The Company maintains liabilities for unrecognized tax benefits. These liabilities involve judgment and estimation, and they are monitored based on the best information available. A reconciliation of the beginning and ending amount of the consolidated liability for unrecognized income tax benefits during the fiscal years ended September 30, 2023, 2022 and 2021 is as follows (in thousands):

	Year Ended September 30,
	2023		2022		2021
Balance at beginning of period	$	1,679	$	2,006	$	16,722
Reductions from lapses in statutes of limitation		(1,381)		(327)		(14,716)
Balance at end of period	$	298	$	1,679	$	2,006