MariaDB (MRDB) S-1/A 3 Mar 23 IPO registration (amended) Financial data

Cover Page

Cover Page	3 Months Ended
	Dec. 31, 2022
Document Information [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Entity Registrant Name	MariaDB plc
Entity Central Index Key	0001929589
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Current assets:
Cash and cash equivalents		$ 27,875	$ 4,756
Short-term investments			25,999
Accounts receivable, net		25,045	12,154
Prepaids and other current assets		5,906	15,806
Total current assets		58,826	58,715
Property and equipment, net		522	708
Goodwill		7,816	7,535
Intangible assets, net		1,056	1,120
Operating lease right-of-use assets		777	890
Other noncurrent assets		1,738	1,006
Total assets		70,735	69,974
Current liabilities:
Accounts payable		6,381	3,267
Accrued expenses		6,224	8,902
Operating lease liabilities		509	496
Long-term debt, current		16,053	122
Deferred revenue		29,106	26,236
Total current liabilities		58,273	39,023
Long-term debt, net of current			14,622
Operating lease liabilities, net of current		303	433
Deferred revenue, net of current		16,578	5,321
Warrant liabilities		6,235	1,749
Deferred tax liability		174
Total liabilities		81,563	61,148
Commitments and contingencies
Convertible preferred shares			206,969
Stockholders' equity (deficit):
Ordinary shares		664
Additional paid-in-capital		211,465	11,482
Accumulated deficit		(213,362)	(200,320)
Accumulated other comprehensive income (loss)		(9,595)	(9,305)
Total stockholders' equity (deficit)		(10,828)	(198,143)	$ (152,706)
Total liabilities, convertible preferred shares and stockholders' equity (deficit)		$ 70,735	69,974
MARIADB CORPORATION AB [Member]
Current assets:
Cash and cash equivalents			4,756	6,907
Short-term investments			25,999
Accounts receivable, net			12,154	11,692
Prepaids and other current assets			15,806	4,676
Total current assets			58,715	23,275
Property and equipment, net			708	926
Goodwill			7,535	4,649
Intangible assets, net			1,120	706
Operating lease right-of-use assets			890	1,645
Other noncurrent assets			1,006	472
Total assets			69,974	31,673
Current liabilities:
Accounts payable			3,267	1,938
Accrued expenses			8,902	6,774
Operating lease liabilities			496	658
Long-term debt, current			122	11,723
Deferred revenue			26,236	25,091
Total current liabilities			39,023	46,184
Long-term debt, net of current			14,622	17,513
Operating lease liabilities, net of current			433	1,035
Deferred revenue, net of current			5,321	8,118
Warrant liabilities			1,749	5,303
Total liabilities			61,148	78,153
Commitments and contingencies
Convertible preferred shares	[1]		206,969	106,226
Stockholders' equity (deficit):
Ordinary shares			0	0
Additional paid-in-capital			11,482	6,440
Accumulated deficit			(200,320)	(151,669)
Accumulated other comprehensive income (loss)			(9,305)	(7,477)
Total stockholders' equity (deficit)			(198,143)	(152,706)
Total liabilities, convertible preferred shares and stockholders' equity (deficit)			$ 69,974	$ 31,673
[1]The carrying value reflects the gross proceeds received from the sale of the preferred shares net of issuance costs and the fair value at issuance of preferred shares warrants classified as a liability.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Preferred stock par value	$ 0	$ 0
Preferred stock shares issued	0	41,883,053
Preferred stock shares outstanding	0	41,883,053
Common stock par value	$ 0.01	$ 0.01
Common stock shares issued	66,483,192	13,864,344
Common stock shares outstanding	66,483,192	13,864,344
MARIADB CORPORATION AB [Member]
Preferred stock par value		$ 0	$ 0
Preferred stock shares issued		183,565,242	125,343,885
Preferred stock shares outstanding		183,565,242	125,343,885
Common stock par value		$ 0	$ 0
Common stock shares issued		60,764,711	51,107,130
Common stock shares outstanding		60,764,711	51,107,130

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Total revenue	$ 12,805	$ 10,700
Cost of revenue:
Total cost of revenue	3,365	2,909
Gross profit	9,440	7,791
Operating expenses:
Research and development	9,473	8,470
Sales and marketing	7,232	6,575
General and administrative	5,503	4,033
Total operating expense	22,208	19,078
Loss from operations	(12,768)	(11,287)
Other (expense) income:
Interest expense	(232)	(721)
Change in fair value of warrant liabilities	1,731	(120)
Other income (expense), net	(1,829)	(39)
Loss before income tax expense	(13,098)	(12,167)
Income tax expense	56	(15)
Net loss	$ (13,042)	$ (12,182)	$ (48,651)	$ (25,442)
Net loss per share attributable to common shares - basic	$ (0.55)	$ (1.01)
Net loss per share attributable to common shares - diluted	$ (0.55)	$ (1.01)
Weighted-average shares outstanding - basic	23,912,928	12,072,473
Weighted-average shares outstanding - diluted	23,912,928	12,072,473		12,072,473
Comprehensive Loss:
Net loss	$ (13,042)	$ (12,182)	(48,651)	$ (25,442)
Foreign currency translation adjustment, net of taxes	1,887	604
Unrealized gain (loss) from available-for-sale securities, net of taxes	(2,177)
Total comprehensive loss	(13,332)	(11,578)
MARIADB CORPORATION AB [Member]
Total revenue			43,685	36,028
Cost of revenue:
Total cost of revenue			13,561	9,626
Gross profit			30,124	26,402
Operating expenses:
Research and development			35,416	24,828
Sales and marketing			27,938	19,065
General and administrative			15,161	8,485
Total operating expense			78,515	52,378
Loss from operations			(48,391)	(25,976)
Other (expense) income:
Interest expense			(1,608)	(2,773)
Change in fair value of warrant liabilities			(5,712)	3,626
Other income (expense), net			7,141	(235)
Loss before income tax expense			(48,570)	(25,358)
Income tax expense			(81)	(84)
Net loss			$ (48,651)	$ (25,442)
Net loss per share attributable to common shares - basic			$ (0.83)	$ (0.51)
Net loss per share attributable to common shares - diluted			$ (0.83)	$ (0.51)
Weighted-average shares outstanding - basic			58,801,357	50,361,879
Weighted-average shares outstanding - diluted			58,801,357	50,361,879
Comprehensive Loss:
Net loss			$ (48,651)	$ (25,442)
Foreign currency translation adjustment, net of taxes			(4,005)	654
Unrealized gain (loss) from available-for-sale securities, net of taxes			2,177
Total comprehensive loss			(50,479)	(24,788)
Subscription
Total revenue	11,277	9,509
Cost of revenue:
Total cost of revenue	1,590	1,573
Subscription | MARIADB CORPORATION AB [Member]
Total revenue			38,451	31,806
Cost of revenue:
Total cost of revenue			6,595	5,292
Services
Total revenue	1,528	1,191
Cost of revenue:
Total cost of revenue	$ 1,775	$ 1,336
Services | MARIADB CORPORATION AB [Member]
Total revenue			5,234	4,222
Cost of revenue:
Total cost of revenue			$ 6,966	$ 4,334

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Convertible Preferred Shares and Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Total	MARIADB CORPORATION AB [Member]		Previously Reported	Preferred Shares Convertible Preferred Shares	Preferred Shares Convertible Preferred Shares MARIADB CORPORATION AB [Member]	Preferred Shares Convertible Preferred Shares Previously Reported	Preferred Shares Convertible Preferred Shares Recapitalization	Preferred Shares Convertible Preferred Shares Series C preferred warrants	Preferred Shares Convertible Preferred Shares Series C preferred warrants MARIADB CORPORATION AB [Member]	Common Stock [Member]	Common Stock [Member] MARIADB CORPORATION AB [Member]	Common Stock [Member] Previously Reported	Common Stock [Member] Recapitalization	Additional Paid-In Capital	Additional Paid-In Capital MARIADB CORPORATION AB [Member]	Additional Paid-In Capital Previously Reported	Additional Paid-In Capital Recapitalization	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) MARIADB CORPORATION AB [Member]	Accumulated Other Comprehensive Income (Loss) Previously Reported	Accumulated Deficit	Accumulated Deficit MARIADB CORPORATION AB [Member]	Accumulated Deficit Previously Reported
Balance at the beginning of period at Sep. 30, 2020						$ 106,226
Balance at the beginning of period (in shares) at Sep. 30, 2020						125,343,885
Balance at the end of period at Sep. 30, 2021		$ 106,226	[1]		$ 106,226	$ 106,226	$ 106,226
Balance at the end of period (in shares) at Sep. 30, 2021		125,343,885			28,599,012	125,343,885	125,343,885	(96,744,873)
Balance at the beginning of period at Sep. 30, 2020		$ (128,610)										$ 0				$ 5,748				$ (8,131)			$ (126,227)
Balance at the beginning of period (in shares) at Sep. 30, 2020												49,146,308
Increase (Decrease) in Stockholders' Equity
Exercise of share options		174														174
Exercise of share options (in shares)												1,960,822
Share-based compensation		518														518
Other comprehensive income (loss)		654																		654
Net loss	$ (25,442)	(25,442)																					(25,442)
Balance at the end of period at Sep. 30, 2021	(152,706)	(152,706)		$ (152,706)							$ 117	$ 0		$ 117	$ 6,323	6,440	$ 6,440	$ (117)	$ (7,477)	(7,477)	$ (7,477)	$ (151,669)	(151,669)	$ (151,669)
Balance at the end of period (in shares) at Sep. 30, 2021											11,660,827	51,107,130	51,107,130	(39,446,303)
Balance at the end of period at Dec. 31, 2021					$ 106,226
Balance at the end of period (in shares) at Dec. 31, 2021					28,599,012
Increase (Decrease) in Stockholders' Equity
Exercise of share options	945										$ 22				923
Exercise of share options (in shares)											2,203,517
Share-based compensation	129														129
Other comprehensive income (loss)	604																		604
Net loss	(12,182)																					(12,182)
Balance at the end of period at Dec. 31, 2021	(163,210)										$ 139				7,375				(6,873)			(163,851)
Balance at the end of period (in shares) at Dec. 31, 2021											13,864,344
Balance at the beginning of period at Sep. 30, 2021		$ 106,226	[1]		$ 106,226	$ 106,226	$ 106,226
Balance at the beginning of period (in shares) at Sep. 30, 2021		125,343,885			28,599,012	125,343,885	125,343,885	(96,744,873)
Increase (Decrease) in Temporary Equity
Issuance of Preferred Shares						$ 99,853
Issuance of Preferred Shares (in shares)						57,633,588
Exercise of Preferred Share Warrants										$ 890
Exercise of Preferred Share Warrants (in shares)										587,769
Balance at the end of period at Sep. 30, 2022	$ 206,969	$ 206,969	[1]		$ 206,969	$ 206,969	$ 206,969
Balance at the end of period (in shares) at Sep. 30, 2022	41,883,053	183,565,242			41,883,053	183,565,242	183,565,242	(141,682,189)
Balance at the beginning of period at Sep. 30, 2021	$ (152,706)	$ (152,706)		(152,706)							$ 117	$ 0		$ 117	6,323	6,440	6,440	(117)	(7,477)	(7,477)	(7,477)	(151,669)	(151,669)	(151,669)
Balance at the beginning of period (in shares) at Sep. 30, 2021											11,660,827	51,107,130	51,107,130	(39,446,303)
Increase (Decrease) in Stockholders' Equity
Exercise of share options		$ 1,116														1,116
Exercise of share options (in shares)		9,657,581										9,657,581
Issuance of Ordinary Shares as consideration for CubeWerx and Sector 42 acquisition		$ 2,056														2,056
Share-based compensation		1,870														1,870
Other comprehensive income (loss)		(1,828)																		(1,828)
Net loss	(48,651)	(48,651)																					(48,651)
Balance at the end of period at Sep. 30, 2022	$ (198,143)	$ (198,143)		$ (198,143)							$ 139	$ 0		$ 139	11,343	$ 11,482	$ 11,482	$ (139)	(9,305)	$ (9,305)	$ (9,305)	(200,320)	$ (200,320)	$ (200,320)
Balance at the end of period (in shares) at Sep. 30, 2022											13,864,344	60,764,711	60,764,711	(46,900,367)
Increase (Decrease) in Temporary Equity
Exercise of Preferred Share Warrants									$ 3,516
Exercise of Preferred Share Warrants (in shares)									539,627
Preferred stock conversion					$ (210,485)
Preferred stock conversion (in shares)					(42,422,680)
Balance at the end of period (in shares) at Dec. 31, 2022	0
Increase (Decrease) in Stockholders' Equity
Exercise of share options	$ 184										$ 8				176
Exercise of share options (in shares)	844,350										844,350
Issuance of Ordinary Shares as consideration for CubeWerx and Sector 42 acquisition											$ 5				(5)
Issuance of Ordinary Shares as consideration for CubeWerx and Sector 42 acquisition											539,233
Preferred stock conversion	$ 210,485										$ 424				210,061
Preferred stock conversion (in shares)											42,422,680
Issuance of Ordinary Shares upon Business Combination including PIPE financing	(10,638)										$ 88				(10,726)
Issuance of Ordinary Shares upon Business Combination including PIPE financing (in shares)											8,812,585
Share-based compensation	616														616
Other comprehensive income (loss)	(290)																		(290)
Net loss	(13,042)																					(13,042)
Balance at the end of period at Dec. 31, 2022	$ (10,828)										$ 664				$ 211,465				$ (9,595)			$ (213,362)
Balance at the end of period (in shares) at Dec. 31, 2022											66,483,192
[1]The carrying value reflects the gross proceeds received from the sale of the preferred shares net of issuance costs and the fair value at issuance of preferred shares warrants classified as a liability.

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Convertible Preferred Shares and Stockholders' Equity (Deficit) (Parenthetical) $ in Millions	3 Months Ended
	Dec. 31, 2022 USD ($)
Statement of Stockholders' Equity [Abstract]
Offering costs	$ 14.9

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Operating activities:
Net loss	$ (13,042)	$ (12,182)
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt expense	485	117	$ 400
Depreciation and amortization	238	143
Non-cash lease expense	120	172
Stock-based compensation	616	129
Change in fair value of warrant liability	(1,731)	120
Loss from disposal of fixed assets	47
Amortization of deferred commission	274	236
Non-cash investment income	(925)
Foreign currency loss, net	1,332	206
Changes in operating assets and liabilities:
Accounts receivable	(12,041)	2,270
Other current assets	(455)	(265)
Other noncurrent assets	33	(111)
Accounts payable and accrued expenses	(606)	3,789
Operating lease liability	(123)	(161)
Deferred revenue	11,708	(1,034)
Net cash used in operating activities	(14,070)	(6,571)
Investing activities:
Purchases of property and equipment	(5)	(95)
Disposal of bonds	25,948
Net cash provided by (used in) investing activities	25,943	(95)
Financing activities:
Proceeds from stock options exercise	184	945
Proceeds from issuance of convertible note		5,000
Settlement of warrant liabilities	(427)
Proceeds from exercise of warrants	2,867
Payment of offering costs related to the Business Combination	(3,569)
Proceeds from the Business Combination	10,509
Repayment of long-term debt	(135)	(142)
Net cash provided by financing activities	9,429	5,803
Effect of exchange rate changes on cash and cash equivalents	1,817	(244)
Net increase (decrease) in cash and cash equivalents	23,119	(1,107)
Cash and cash equivalents at beginning of period	4,756	6,907	6,907
Cash and cash equivalents at end of period	27,875	5,800	4,756	$ 6,907
Supplemental disclosures of cash flow information:
Cash paid for income taxes	56	38
Cash paid for interest	226	21
Purchases of property and equipment included in accounts payable		3
Issuance of Series C Preferred Shares - Exercise of Warrant Liabilities, Fair Value	$ 649
Conversion of Convertible Preferred Shares to Ordinary Shares	210,485
Warrant liabilities assumed in the Business Combination	$ 7,111
Net assets assumed in the Business Combination	883
Reclassification of deferred offering costs related to the Business Combination	9,165
Deferred offering costs related to the Business Combination in accounts payable	2,185
MARIADB CORPORATION AB [Member]
Operating activities:
Net loss			(48,651)	(25,442)
Adjustments to reconcile net loss to net cash used in operating activities:
Bad debt expense			400	417
Depreciation and amortization			584	546
Non-cash lease expense			636	656
Stock-based compensation			1,870	518
Change in fair value of warrant liability			5,712	(3,626)
Amortization of debt discount				1,114
Amortization of deferred commission			1,669	600
Loss on extinguishment of debt			148
Foreign currency loss, net			(1,480)	210
Changes in operating assets and liabilities:
Accounts receivable			(2,091)	(2,295)
Other current assets			(13,450)	(1,829)
Other noncurrent assets			(545)	(116)
Accounts payable and accrued expenses			4,064	2,370
Operating lease liability			(645)	(661)
Deferred revenue			1,455	9,001
Net cash used in operating activities			(50,324)	(18,537)
Investing activities:
Purchases of property and equipment			(322)	(419)
Acquisition of CubeWerx and Sector 42, net of cash acquired			(1,656)
Purchases of bonds			(35,286)
Disposal of bonds			9,435
Net cash provided by (used in) investing activities			(27,829)	(419)
Financing activities:
Proceeds from stock options exercise			1,116	174
Proceeds from issuance of preferred shares			95,470
Proceeds from issuance of convertible note			5,000
Settlement of warrant liabilities			(7,749)
Repayment of long-term debt			(11,245)	(148)
Net cash provided by financing activities			82,592	26
Effect of exchange rate changes on cash and cash equivalents			(6,590)	99
Net increase (decrease) in cash and cash equivalents			(2,151)	(18,831)
Cash and cash equivalents at beginning of period	$ 4,756	$ 6,907	6,907	25,738
Cash and cash equivalents at end of period			4,756	6,907
Supplemental disclosures of cash flow information:
Cash paid for income taxes			68	84
Cash paid for interest			2,140	1,066
Conversion of debt to Series D Preferred Shares			5,172
Purchases of property and equipment included in accounts payable			7	12
Issuance of Series C Preferred Shares - Exercise of Warrant Liabilities, Fair Value			101
Right-of-use assets obtained in exchange for operating lease liabilities				$ 163
Issuance of common shares—CubeWerx and Sector 42 acquisition			2,056
Contingent consideration—CubeWerx and Sector 42 acquisition			$ 100

Organization and Description of

Organization and Description of Business	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Organization and Description of Business	Note 1. Organization and Description of Business Description of Business Prior to the Business Combination (as described below), MariaDB plc (“MariaDB” or the “Company”) was a Finnish corporation called MariaDB Corporation Ab (“Legacy MariaDB”), which was originally incorporated in Finland in 2010. As part of the Business Combination, the Company became an Irish public limited company that is publicly traded on the New York Stock Exchange (“NYSE”). MariaDB is one of the most popular, general purpose, relational database. The Company’s operations consist of programming, development and sales of software programs, applications and tools related to enterprise database software, including a cloud database-as-a service, and related systems and services. In addition, the Company also provides user support, consultation and training for the software, applications, tools, and systems. The Company is active in development of both open source and closed source software. The Company is headquartered in Redwood City, California and Dublin, Ireland, with operations also in other locations including Espoo, Finland, and Sofia, Bulgaria. The Company’s fiscal year ends September 30. Business Combination On January 31, 2022, the Merger Agreement was signed among Angel Pond Holdings Corporation (“APHC”), a blank check company incorporated as a Cayman Islands exempted company in 2021, Mangomill plc, an Irish public limited company and wholly owned subsidiary of APHC (“Irish Holdco”), Meridian MergerSub Inc., a Cayman Islands exempted company and wholly owned subsidiary of Irish Holdco (“Merger Sub”), and Legacy MariaDB. In connection with the Merger, Merger Sub merged with and into APHC, with APHC continuing as the surviving entity and a wholly owned subsidiary of Irish Holdco (the “Irish Domestication Merger”), and Legacy MariaDB then merged with and into Irish Holdco, with Irish Holdco continuing as the surviving entity (the “Merger”). APHC is in the process of being liquidated. The Irish Domestication Merger, the Merger and the other transactions contemplated by the Merger Agreement are collectively referred to as the “Business Combination”. In connection with the Business Combination, Irish Holdco changed its name to MariaDB plc. In accordance with the Merger Agreement, certain holders of equity securities of the Legacy MariaDB (the “Equity Holders”) received shares of the Company following the Business Combination. At the time of closing, all outstanding capital shares and stock options of the Legacy MariaDB became similar securities of the Company. All the proceeds from APHC’s trust account available after any redemptions of APHC’s public shares in connection with the closing of the Business Combination and from the related PIPE Investment (as described below), after payment of transaction expenses and deferred underwriting fees, remained on the Company’s balance sheet to fund growth and working capital. On December 16, 2022 (the “Closing Date”), the Company consummated the closing of the Business Combination. The transaction was accounted for as a reverse recapitalization with Legacy MariaDB being the accounting acquirer and APHC as the acquired company for accounting purposes. Legacy MariaDB was determined to be the accounting acquirer since Legacy MariaDB’s shareholders prior to the Business Combination had the greatest voting interest in the combined entity, Legacy MariaDB comprised the ongoing operations, had the go-forward senior management, and the Legacy MariaDB shareholders were to control the board of directors and have a majority of the voting power of MariaDB plc. Accordingly, for accounting purposes, the financial statements after the closing of the Business Combination represents a continuation of the financial statements of Legacy MariaDB, with the Business Combination treated as the equivalent of Irish Holdco issuing shares for the net assets of APHC, accompanied by a recapitalization. The net assets of APHC are stated at historical cost, with no goodwill or other Prior to the Business Combination, APHC Class A Ordinary Shares, APHC Public Units, and APHC Public Warrants were listed on the NYSE under the symbols “POND,” “POND.U,” and “POND WS,” respectively. On December 19, 2022, the Ordinary Shares and Public Warrants (as described below) began trading on the NYSE under the proposed symbols “MRDB” and “MRDB.WS,” respectively. See Note 7 Stockholder’s Equity (Deficit) for additional details. Certain MariaDB plc Ordinary Shares received as consideration in connection with the Business Combination (or securities convertible into or exchangeable for shares of MariaDB Ordinary Shares) may not be sold or otherwise disposed of or hedged by certain shareholders for a period of 180 days after the Closing Date. Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements, including the accounts of MariaDB and its wholly-owned subsidiaries have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All intercompany balances and transactions among the consolidated entities have been eliminated in consolidation. The interim financial information of the Company and its subsidiaries are unaudited and have been prepared on a consistent basis with the Company’s annual audited financial statements that were included in the Company’s Form 8-K filed on December 22, 2022, and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, considered necessary for a fair statement of the Company’s financial information. The financial data and the other financial information disclosed in these notes to the unaudited condensed consolidated financial statements related to the three-month periods are also unaudited. The unaudited condensed consolidated results of operations for the three months ended December 31, 2022 are not necessarily indicative of the results of operations to be expected for the year ending September 30, 2023 or for any other future annual or interim period. The audited consolidated balance sheet as of September 30, 2022 included herein was derived from the audited financial statements as of that date. Certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with U.S. GAAP have been condensed consolidated or omitted. Therefore, these unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited financial statements included in the Company’s Form 8-K filed on December 22, 2022. Emerging Growth Company Status The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to avail itself of this exemption and, therefore, for new or revised accounting standards applicable to public companies, the Company will be subject to an extended transition period until those standards would otherwise apply to private companies. Liquidity and Going Concern As of December 31, 2022, the Company had an accumulated deficit of $213.4 million and $27.9 million in cash and cash equivalents. The Company is currently seeking financing to avoid any potential shortfall of cash and cash equivalents to fund operations, including capital expenditure requirements for at least 12 months from the date the financial statements were issued. Should sufficient financing not be available to the Company, it will raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s need for additional capital may depend on many factors, including subscription revenue growth rate, subscription renewals, billing timing and frequency, the timing and extent of spending to support development efforts, the expansion of sales and marketing activities, the need for necessary technology and operating infrastructure to support the business, the introduction of new and enhanced database features and functionality and the continued market adoption of database solutions. The Company is currently seeking additional equity or debt financings to meet projected working capital, operating, and debt repayment needs for periods after September 30, 2023. However, such financings are subject to market conditions, and are not within the Company’s control, and therefore cannot be deemed probable as adequate capital may not be available to the Company when needed or on acceptable terms. There is no assurance that the Company will be successful in raising additional funds. As a result, the Company has concluded that potentially raising funds does not alleviate substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty.
MARIADB CORPORATION AB [Member]
Organization and Description of Business		Note 1. Organization and Description of Business Description of Business MariaDB Corporation Ab (“MariaDB” or the “Company”) was originally incorporated in Finland in 2010. MariaDB is one of the most popular, general purpose, relational database. The Company’s operations consist of programming, development and sales of software programs, applications and tools related to enterprise database software, including a cloud database-as-a The Company is headquartered in Espoo, Finland and has operations in Redwood City, California and Sofia, Bulgaria. The Company’s fiscal year ends September 30. Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements, including the accounts of MariaDB and its wholly-owned subsidiaries have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All intercompany balances and transactions among the consolidated entities have been eliminated in consolidation. Emerging Growth Company Status The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to avail itself of this exemption and, therefore, for new or revised accounting standards applicable to public companies, the Company will be subject to an extended transition period until those standards would otherwise apply to private companies. Business Combination On January 31, 2022, the business combination agreement (the “Merger Agreement”) was signed between Angel Pond Holdings Corporation (“APHC”), the Company, and certain other parties. In accordance with the Merger Agreement, certain holders of equity securities of the Company (the “Equity Holders”) would receive shares of the continuing public company (the “Combined Company”) following a series of mergers (the “Business Combination”). At the time of closing the Business Combination, all outstanding capital shares and stock options of the Company would become similar securities of the Combined Company. All the proceeds from APHC’s trust account available after any redemptions of APHC’s public shares in connection with the closing of the Business Combination and from the related PIPE investment, after payment of transaction expenses and deferred underwriting fees, would remain on the Combined Company’s balance sheet to fund its growth and working capital. Liquidity and Going Concern As of September 30, 2022, the Company had an accumulated deficit of $200.3 million and $4.8 million in cash and cash equivalents. Without giving effect to the anticipated net proceeds from the Business Combination, the Company does not believe that current cash and cash equivalents will be sufficient to fund operations, including capital expenditure requirements for at least 12 months from the date the financial statements were issued. This raises substantial doubt about the Company’s ability to continue as a going concern. The Company’s need for additional capital may depend on many factors, including subscription revenue growth rate, subscription renewals, billing timing and frequency, the timing and extent of spending to support development efforts, the expansion of sales and marketing activities, the need for necessary technology and operating infrastructure to support the business, the introduction of new and enhanced database features and functionality and the continued market adoption of database solutions. The Company may be required to raise funds through additional equity or debt financings. However, such financings are subject to market conditions, and are not within the Company’s control, and therefore cannot be deemed probable as adequate capital may not be available to the Company when needed or on acceptable terms. There is no assurance that the Company will be successful in raising additional funds. As a result, the Company has concluded that potentially raising funds does not alleviate substantial doubt about the Company’s ability to continue as a going concern. The accompanying annual financial statements have been prepared assuming that the Company will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make judgements, estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Such estimates include but are not limited to fair value measurement of financial instruments, allowances for credit losses, the incremental borrowing rate related to the Company’s lease liabilities, fair value of acquired intangible assets and goodwill, useful lives of acquired intangible assets and property and equipment, stock-based compensation, revenue recognition and accounting for income taxes. The Company based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Since future events and their effects cannot be predicted with absolute certainty, actual results could differ from current estimates. In 2020, the global economy and financial markets had been severely affected by the COVID-19 pandemic. The continuing uncertainty around the outbreak of the COVID-19 pandemic required the use of judgments and estimates in the preparation of the consolidated financial statements for the quarters ended December 31, 2022 and 2021, and the years ended September 30, 2022 and 2021. The future impact of COVID-19 uncertainties could generate, in future reporting periods, a significant impact to the reported amounts of assets, liabilities, revenue and expenses in these and any future consolidated financial statements. Examples of accounting estimates and judgments that may be impacted by the pandemic include, but are not limited to: revenue recognition, impairment of goodwill and intangible assets, allowance for expected credit losses, and tax provisions. Foreign currency The functional currency of the Company is the Euro (EUR). The functional currency of the Company’s international subsidiaries is either the EUR or the local currency in which the international subsidiary operates. For the foreign subsidiaries where the functional currency is not the local currency, local currency denominated monetary assets and liabilities are re-measured into the functional currency at current exchange rates and foreign currency denominated nonmonetary assets and liabilities are re-measured into the functional currency at historical exchange rates. Transaction gains or losses from foreign currency re-measurement and settlements are included in other expense, net in the consolidated statements of operations and comprehensive loss. The Company’s reporting currency is the U.S. dollar. In the consolidated financial statements, the financial information of the Company and its international subsidiaries has been translated into U.S. dollars. The Company uses the exchange rate as of each balance sheet date to translate assets and liabilities and the average exchange rate during the period to translate revenue and expenses into U.S. dollars. Stockholders’ equity (deficit) are translated at historical rate. Translation gains or losses resulting from translating foreign functional currency financial statements into U.S. dollars are included in accumulated other comprehensive income (loss) as a component of stockholders’ equity (deficit). The Company is exposed to fluctuations between the U.S. dollar and the EUR. The change in the value of the EUR relative to the U.S. dollar may affect the Company’s financial results reported in the U.S. dollar terms without giving effect to any underlying changes in its business or results of operations. Cash and Cash Equivalents Cash and cash equivalents include cash held in our bank accounts and on hand as well as highly liquid investments with an original maturity of three months or less at acquisition. The Company maintains such investments in immaterial money market funds, which have readily determinable fair values using quoted prices in active markets. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are primarily cash and cash equivalents and accounts receivable. Substantially all of the Company’s cash and cash equivalents are maintained at financial institutions in the United States and Finland. Cash and cash equivalents can exceed amounts insured by the Federal Deposit Insurance Corporation and Deposit Guarantee schemes of up to $250,000 and €100,000, respectively. Customer credit risk is managed by the business and is subject to the Company’s established policy and procedures relating to customer credit risk management. The credit quality of a customer is assessed based on an extensive credit rating scorecard and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables and contract assets are regularly monitored. The Company evaluates the concentration of risk with respect to trade receivables as low, as its customers are in several geographical regions and industries and operate in largely independent markets. As of December 31, 2022, one customer accounted for 57.1% of the total balance of accounts receivable. As of September 30, 2022, no one customer accounted for more than 10% of the total balance of accounts receivable. For the three months ended December 31, 2022 and 2021, no customer accounted for more than 10% of the Company’s total revenues. Fair Value of Financial Instruments Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs, as described below, of which the first two are considered observable and the last unobservable, that may be used to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices for identical or similar assets and liabilities in markets that are not active or observable inputs other than quoted prices in active markets for identical or similar assets or liabilities. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. These include the Black-Scholes option-pricing model which uses inputs such as expected volatility, risk-free interest rate and expected term to determine fair market valuation. As of September 30, 2022, the Company’s investment securities consisted of $26.0 million in United States (“U.S.”) Treasury Bills, all of which matured by December 31, 2022. During the year ended September 30, 2022, the Company changed the classification of its U.S. Treasury Bills from held-to-maturity to available-for-sale based on its intent to sell the securities. The Company’s available-for-sale marketable securities are recorded at fair value. Any unrealized gains or losses are recorded in accumulated other comprehensive income within the consolidated balance sheet. Any realized gains and losses are recorded as a part of other expense, net in the consolidated statements of operations and comprehensive loss in accordance with ASC 320 “Investments—Debt and Equity Security.” The total proceeds received from sales of available-for-sale securities during the quarterly period ended December 31, 2022 was $25.9 million. The total realized gain during the quarterly period ended December 31, 2022 was $0.9 million, including amounts reclassified from accumulated other comprehensive income. The Company considers all investments with original maturities of greater than three months and less than 12 months to be short-term investments. There were no available-for-sale-securities outstanding as of December 31, 2022. The fair value of available-for-sale securities outstanding as of September 30, 2022 is as follows (in thousands): Amortized Gross Gross Effect of Fair U.S. Treasury Bills $ 25,962 $ 2,177 $ — $ (2,140 ) $ 25,999 Assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurements. The Company reviews the fair value hierarchy classification at each reporting date. Changes in the ability to observe valuation inputs may result in a reclassification of levels for certain assets or liabilities within the fair value hierarchy. The Company did not have any transfers of assets and liabilities between the levels of the fair value measurement hierarchy during the years presented. As of December 31, 2022 and September 30, 2022, the carrying value of the Company’s financial instruments included in current assets and current liabilities (including cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, deferred revenue) approximate fair value due to the short-term nature of such items. The money market funds within cash equivalents and available-for-sale securities are classified within Level 1 of the hierarchy as the values are derived from quoted prices in active markets. The Company’s warrants are recorded at fair value on a recurring basis. The estimation of fair value for these investments requires the use of significant unobservable inputs, and these inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. As a result, the Company classifies the Public Warrants (as defined in Note 6) as level 1, the Private Warrants (as defined in Note 6) as level 2, and the Kreos Rollover Warrants (as defined in Note 6) as level 3, within the fair value hierarchy. Refer to Note 6 Warrants for further details on the valuation inputs. We have not elected the fair value option as prescribed by ASC 825, The Fair Value Option for Financial Assets and Financial Liabilities, for our financial assets and liabilities that are not otherwise required to be carried at fair value. Under ASC 820, Fair Value Measurements and Disclosures, material financial assets and liabilities not carried at fair value, such as our long-term debt and accounts receivable and payable, are reported at their carrying values. Accounts Receivable, Net Accounts receivable is recognized if and when an amount of consideration is due from a customer and is unconditional (i.e., only the passage of time is required before payment of the consideration is due). Accounts receivable are non-interest bearing and are generally on terms of 30 to 90 days. Generally, trade receivables are written-off if past due for more than 12 months and are not subject to enforcement activity. Accounts receivable presented on the consolidated balance sheets are adjusted for any write-offs and net of allowance for credit losses. An analysis is performed at each reporting date using a provision matrix to measure expected credit losses. The Company applies a simplified approach in calculating current expected credit losses (CECL). Therefore, the Company does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime CECLs at each reporting date. The Company has established a provision matrix that is based on the Company’s historical observed default rates. The Company will calibrate the historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. The Company’s estimates of the allowance for credit losses may not be indicative of the Company’s actual credit losses requiring additional charges to be incurred to reflect the actual amount collected. The following table presents the changes in the allowance for credit losses: December 31, September 30, (in thousands) Balance, beginning of year $ 642 $ 394 Add: provision for credit losses 485 400 Less: write-offs, net of recoveries (4 ) (94 ) Foreign currency translation 38 (58 ) Balance, end of year $ 1,161 $ 642 Prepaids and Other Current Assets Prepaid expenses and other current assets totaled $5.9 million and $15.8 million as of December 31, 2022 and September 30, 2022, respectively. Prepaid expenses totaled $3.4 million and $13.5 million as of December 31, 2022 and September 30, 2022, respectively. Prepaid expenses as of December 31, 2022 were primarily related to payments made to third parties in the ordinary course of business. As of September 30, 2022, prepaid expenses were primarily related to deferred equity issuance costs in anticipation of the Business Combination, which were reclassified to equity during the quarter ended December 31, 2022. Other current assets primarily consisted of deferred commission totaling $1.8 million as of December 31, 2022 and September 30, 2022. Other receivables totaled $0.7 million and $0.5 million as of December 31, 2022 and September 30, 2022, respectively. Warrant Liabilities As discussed in Note 6 Warrants, the Legacy MariaDB preferred share warrants were either settled or converted into Ordinary Share warrants through the Business Combination (referred to as the “Legacy MariaDB Warrants”). Further, as discussed in Note 6 Warrants, the Company assumed Private Warrants and Public Warrants through the Business Combination. The Company accounts for its warrants in accordance with the guidance contained in ASC 815-40. Such guidance provides that because these warrants do not meet the criteria for equity treatment thereunder, each warrant must be recorded as a derivative liability. The warrants are measured at fair value on a recurring basis. The Company estimates the fair value of the Legacy MariaDB Warrants using the Black-Scholes option pricing model and assumptions that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life, yield, and risk-free interest rate. The Company estimates the fair value of the Public Warrants based on the observable market quote in an active market under the ticker MRDB.WS. As the transfer of Private Warrants to anyone outside of a small group of individuals who are permitted transferees would result in the Private Warrants having substantially the same terms as the Public Warrants, the Company determined that the fair value of each Private Warrant is equivalent to that of each Public Warrant, with an insignificant adjustment for short-term marketability restrictions. The Company continues to adjust the liability for changes in fair value until the earlier of the exercise of the warrants, the expiration of the warrants, or until such time as the warrants are no longer considered a liability. Segment Information Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker (“CODM”) who is the Company’s chief executive officer, in deciding how to allocate resources and assess our financial and operational performance. The CODM evaluates the Company’s financial information and resources and assesses the performance of these resources on a consolidated and aggregated basis. Accordingly, the Company has determined that it operates in one operating and reportable Stock-Based Compensation Employees (including senior executives) of the Company have been granted share-based payments in the form of stock options. Stock-based compensation costs are calculated based on the fair value of the share-based award on the date the grant is made using the Black-Scholes option-pricing model for stock options and recognized as compensation expense in the accompanying consolidated statement of operations and comprehensive loss on a straight-line basis over the requisite service period, which is the vesting period. Determining the appropriate fair value model and related input assumptions requires judgment, including estimating the fair value of Ordinary Shares, share price volatility, and expected term, which impact the fair value estimated and the expense that will be recognized. Legacy MariaDB granted options to its employees, members of the board as well as some advisors under the following plans, collectively (the “Legacy Plans”): • Summer Share Option Plan 2022 USA • Global Share Option Plan 2017 • Global Share Option Plan 2017 USA • Global Share Option Plan 2014 Europe • Global Share Option Plan 2014 USA • Global Share Option Plan 2012 Europe • Global Share Option Plan 2012 USA • Global Share Option Plan 2012 France • Global Share Option Plan 2010 Europe • Global Share Option Plan 2010 USA • Global Share Option Plan 2010 France In connection with the Business Combination, the equity awards issued and outstanding under the Legacy Plans listed above (each, a “Legacy MariaDB Equity Award”) were automatically converted into an equity award to be settled in MariaDB plc Ordinary Shares generally on the same terms and conditions as were applicable to such Legacy MariaDB Equity Award immediately prior to the Business Combination. On December 18, 2022, MariaDB plc approved and adopted a new plan, the MariaDB plc 2022 Equity Incentive Plan, which became effective immediately as of closing of the Business Combination on December 16, 2022 as described in Note 8 Stock-based Compensation. The type of awards permitted under the new plan include stock options, stock appreciation rights, stock awards, restricted stock awards, restricted stock unit awards, performance awards and other stock awards. As of December 31, 2022, stock options are the only type of share-based payment that has been granted under the Company’s plans. Significant Accounting Policies The accounting policies used in the preparation of these unaudited condensed consolidated financial statements are the same as those disclosed in the audited consolidated financial statements and related notes for the year ended September 30, 2022, included in the Company’s Form 8-K filed on December 22, 2022. Recent Accounting Updates Changes to GAAP are established by the Financial Accounting Standards Board (“FASB”) in the form of accounting standards updates (“ASU”). ASU’s not listed below were assessed and determined not to be applicable or are expected to have minimal impact on the Company’s consolidated financial statements. Recently Adopted Accounting Updates In December 2019, the FASB issued ASU 2019-12, “Simplifying the Accounting for Income Taxes.” This guidance, among other provisions, eliminates certain exceptions to existing guidance related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. This guidance also requires an entity to reflect the effect of an enacted change in tax laws or rates in its effective income tax rate in the first interim period that includes the enactment date of the new legislation, aligning the timing of recognition of the effects from enacted tax law changes on the effective income tax rate with the effects on deferred income tax assets and liabilities. Under existing guidance, an entity recognizes the effects of the enacted tax law change on the effective income tax rate in the period that includes the effective date of the tax law. ASU 2019-12 is effective for public business entities in fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The Company adopted this standard on October 1, 2022. The adoption of this standard did not have a material impact on the consolidated financial statements. In May 2021, the FASB issued ASU 2021-04, “Earnings Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40)”, which clarifies and reduces diversity in an issuer’s accounting for a modification or an exchange of a freestanding equity-classified written call option that remains equity being classified after modification or exchange as (1) an adjustment to equity and, if so, the related earnings per share (EPS) effects, if any, or (2) an expense and, if so, the manner and pattern of recognition. This will be effective for fiscal years beginning after December 15, 2021, and interim periods within those years. Early application is permitted, including application in an interim period as of the beginning of the fiscal year that includes that interim period. The ASU should be applied prospectively. The Company adopted this standard on October 1, 2022. The adoption of this standard did not have a material impact on the consolidated financial statements. Recent Accounting Updates Not Yet Effective In October 2021, the FASB issued Accounting Standards Update No. 2021-08, Business Combinations (Topic 805), Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires an entity (acquirer) to recognize and measure contract assets and liabilities acquired in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. This update is effective for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, with early adoption permitted. The amendments should be applied prospectively to business combinations occurring on or after the effective date of the amendments. The Company is currently evaluating the expected impact the standard will have on its consolidated financial statements.
MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies		Note 2. Summary of Significant Accounting Policies Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make judgements, estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Such estimates include but are not limited to fair value measurement of financial instruments, allowances for credit losses, the incremental borrowing rate related to the Company’s lease liabilities, fair value of acquired intangible assets and goodwill, useful lives of acquired intangible assets and property and equipment, stock-based compensation, revenue recognition and accounting for income taxes. The Company based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Since future events and their effects cannot be predicted with absolute certainty, actual results could differ from current estimates. In 2020, the global economy and financial markets had been severely affected by the COVID-19 COVID-19 COVID-19 Foreign currency The functional currency of the Company is the Euro (EUR). The functional currency of the Company’s international subsidiaries is either the EUR or the local currency in which the international subsidiary operates. For the foreign subsidiaries where the functional currency is not the local currency, local currency denominated monetary assets and liabilities are re-measured re-measured re-measurement The Company is exposed to fluctuations between the U.S. dollar and the EUR. The change in the value of the EUR relative to the U.S. dollar may affect the Company’s financial results reported in the U.S. dollar terms without giving effect to any underlying changes in its business or Cash and Cash Equivalents Cash and cash equivalents include cash held in our bank accounts and on hand as well as highly liquid investments with an original maturity of three months or less at acquisition. The Company maintains such investments in immaterial money market funds, which have readily determinable fair values using quoted prices in active markets. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are primarily cash and cash equivalents and accounts receivable. Substantially all of the Company’s cash and cash equivalents are maintained at financial institutions in the United States and Finland. Cash and cash equivalents can exceed amounts insured by the Federal Deposit Insurance Corporation and Deposit Guarantee schemes of up to $ 250,000 100,000 Customer credit risk is managed by the business and is subject to the Company’s established policy and procedures relating to customer credit risk management. The credit quality of a customer is assessed based on an extensive credit rating scorecard and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables and contract assets are regularly monitored. The Company evaluates the concentration of risk with respect to trade receivables as low, as its customers are in several geographical regions and industries and operate in largely independent markets. As of September 30, 2022, no customer accounted for more than 10% of the total balance of accounts receivable. As of September 30, 2021, one customer accounted for 12.8% of the total balance of accounts receivable. For the years ended September 30, 2022 and 2021, no customer accounted for more than 10% of the Company’s total revenues. Fair Value of Financial Instruments Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs, as described below, of which the first two are considered observable and the last unobservable, that may be used to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices for identical or similar assets and liabilities in markets that are not active or observable inputs other than quoted prices in active markets for identical or similar assets or liabilities. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. These include the Black-Scholes option-pricing model which uses inputs such as expected volatility, risk-free interest rate and expected term to determine fair market valuation. As of September 30, 2022, the Company’s investment securities consisted of $26.0 million in United States (“U.S.”) Treasury Bills, all of which mature by December 2022. During the year ended September 30, 2022, the Company changed the classification of its U.S. Treasury Bills from held-to-maturity available-for-sale available-for-sale value. Any unrealized gains or losses are recorded in accumulated other comprehensive income within the consolidated balance sheet. Any realized gains and losses are recorded as a part of other expense, net in the consolidated statements of operations and comprehensive loss in accordance with ASC 320 “Investments—Debt and Equity Security.” The Company considers all investments with original maturities of greater than three months and less than 12 months to be short-term investments. The fair value of available-for-sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Effect of Foreign Currency Translation Fair Value U.S. Treasury Bills $ 25,962 $ 2,177 $ — $ (2,140 ) $ 25,999 Assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurements. The Company reviews the fair value hierarchy classification at each reporting date. Changes in the ability to observe valuation inputs may result in a reclassification of levels for certain assets or liabilities within the fair value hierarchy. The Company did not have any transfers of assets and liabilities between the levels of the fair value measurement hierarchy during the years presented. As of September 30, 2022 and 2021, the carrying value of the Company’s financial instruments included in current assets and current liabilities (including cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, deferred revenue) approximate fair value due to the short-term nature of such items. The money market funds within cash equivalents and available-for-sale The Company’s warrants are recorded at fair value on a recurring basis. The estimation of fair value for these investments requires the use of significant unobservable inputs, and as a result, the Company classifies these liabilities as Level 3 within the fair value hierarchy. Refer to Note 7 for further details on the valuation inputs. We have not elected the fair value option as prescribed by ASC 825, The Fair Value Option for Financial Assets and Financial Liabilities, for our financial assets and liabilities that are not otherwise required to be carried at fair value. Under ASC 820, Fair Value Measurements and Disclosures, material financial assets and liabilities not carried at fair value, such as our long-term debt and accounts receivable and payable, are reported at their carrying values. Accounts Receivable, Net An accounts receivable is recognized if and when an amount of consideration is due from a customer and is unconditional (i.e., only the passage of time is required before payment of the consideration is due). Accounts receivable are non- written-off The following table presents the changes in the allowance for credit losses: Year Ended September 30, 2022 2021 (in thousands) Balance, beginning of year $ 394 $ 246 Add: provision for credit losses 400 417 Less: write-offs, net of recoveries (94 ) (255 ) Foreign currency translation (58 ) (14 ) Balance, end of year $ 642 $ 394 Prepaids and Other Current Assets Prepaid expenses for the year ended September 30, 2022 were primarily related to deferred equity issuance costs in anticipation of the Business Combination. Prepaid expenses for the year ended September 30, 2021 are payments made to vendors or services providers for future services. Other current assets primarily consist of deferred commissions. Prepaid expenses totaled $13.5 million and $2.3 million as of September 30, 2022 and 2021, respectively. The remaining balance within prepaids and other current assets related to deferred commissions, totaling $1.8 million and $2.3 million as of September 30, 2022 and 2021, respectively, and other receivables totaling $0.5 million and $0.1 million as of September 30, 2022 and 2021, respectively. Property and Equipment, Net Property and equipment are recorded at cost, net of accumulated depreciation. The Company records depreciation over the estimated useful lives of the assets, typically two Business Combinations We apply the provisions of ASC 805, Business Combinations (ASC 805), in accounting for our acquisitions. ASC 805 requires that we evaluate whether a transaction pertains to an acquisition of assets, or to an acquisition of a business. A business is defined as an integrated set of assets and activities that is capable of being conducted and managed for the purpose of providing a return to investors. Asset acquisitions are accounted for by allocating the cost of the acquisition to the individual assets and liabilities assumed on a relative fair value basis; whereas the acquisition of a business requires us to recognize separately from goodwill the assets acquired and the liabilities assumed at the acquisition date fair values. The Company uses its best estimates and assumptions to assign fair value to the tangible and intangible assets acquired and liabilities assumed as of the acquisition date. The excess of the fair value of purchase consideration over the fair values of the tangible and intangible assets acquired and liabilities assumed is recorded as goodwill. These estimates are inherently uncertain and subject to refinement. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the fair value of these tangible and intangible assets acquired and liabilities assumed, with the corresponding offset to goodwill. In addition, uncertain tax positions and tax-related Leases The Company enters into various operating leases for office space. The leases expire at various dates, have certain options to renew, and may contain escalation provisions. At the inception of a contract, the Company determines whether the arrangement is or contains a lease based on the facts and circumstances present. Operating lease right-of-use Lease expense on leases containing known future scheduled rent increases is recorded on a straight-line basis over the term of the respective leases beginning on the Commencement Date. The difference between lease expense and rent paid is accounted for as a component of operating lease right-of-use right-of-use right-of-use right-of-use Operating leases are reflected in operating lease right-of-use Goodwill and Intangible Assets Goodwill represents the excess of cost over fair value of identified assets acquired and liabilities assumed by the Company in The Company tests goodwill for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value of goodwill may not be recoverable. The Company operates as a single operating segment with one reporting unit and consequently evaluates goodwill for impairment based upon an evaluation of the fair value of the Company as a whole. The Company’s single reporting unit had a negative carrying value as of September 30, 2022 and 2021. The Company may first assess qualitative factors to determine whether it is more likely than not that the fair value of the Company’s single operating segment is less than its carrying amount as a basis for determining whether it is necessary to perform the quantitative goodwill impairment test. If the Company prefers to bypass the qualitative assessment or determines that it is more likely than not that its fair value is less than its carrying amount based on the qualitative factors, then the quantitative goodwill impairment test will be performed. In accordance with the Company’s policy, the Company completed its annual evaluation for impairment as of September 30, 2022 using a qualitative assessment. The annual evaluation for goodwill impairment as of September 30, 2022 and September 30, 2021 did not result in an impairment. Intangible assets acquired separately are measured on initial recognition at cost and are amortized on a straight-line basis over their estimated useful life. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition. The Company evaluates the recoverability of acquired finite-lived intangible assets for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Factors that could trigger an impairment review include significant under-performance relative to expected historical or projected future operating results, significant changes in the manner of the Company’s use of the acquired assets or the strategy for the Company’s overall business or significant negative industry or economic trends. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If such review indicates that the carrying amount of intangible assets is not recoverable, the carrying amount of such assets is reduced to fair value. The Company has not recorded any material impairment charges related to acquired finite-lived intangible assets during the years presen Warrant Liabilities The Company accounts for its preferred share warrants issued in connection with its various financing transactions based upon the characteristics and provisions of the instrument. The preferred share warrants were issued for no cash consideration as detachable freestanding instruments but can be converted to convertible preferred shares at the holder’s option based on the exercise price of the warrant. However, the deemed liquidation provisions of the convertible preferred shares are considered contingent redemption provisions that are not solely within the control of the Company. The Company recognized warrants to purchase shares of its convertible preferred shares as warrant liabilities, measured at fair value at inception and subsequently re-measured Convertible Preferred Shares The Company records all convertible preferred shares at their respective transaction prices on the dates of issuance, less issuance costs. The Company classifies its convertible preferred shares as temporary equity on the accompanying consolidated balance sheets as of September 30, 2022 and 2021 because the requirements of a deemed liquidation event as defined within the Company’s amended and restated articles of association are not entirely within the Company’s control. In the event of such deemed liquidation event, the proceeds are distributed in accordance with certain liquidation preferences, provided that the holders of preferred shares have not converted their shares into common shares. The Company has not adjusted the carrying value of outstanding preferred shares to its liquidation preference because a deemed liquidation event is not probable of occurring as of the end of the reporting period. Convertible Notes During the year ended September 30, 2022, we issued a convertible note and such note was converted into Company equity, with such note being accounted for in accordance with ASC 470-20, Segment Information Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker (“CODM”) who is the Company’s chief executive officer, in deciding how to allocate resources and assess our financial and operational performance. The CODM evaluates the Company’s financial information and resources and assesses the performance of these resources on a consolidated and aggregated basis. Accordingly, the Company has determined that it operates in one operating and reportable segment. Revenue Recognition The Company derives its revenue from (1) database-related subscription solutions, including open source software integrated with post-contract customer support (“PCS”), (2) consumption-based database-as-a-service The Company recognizes revenue in accordance with Accounting Standards Codification, Revenue from Contracts with Customers The Company recognizes revenue when its customer obtains control of promised goods or services in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In determining the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements, the Company performs the following steps: A. Identification of the contract, or contracts, with a customer: B. Identification of the performance obligations in the contract: C. Determination of the transaction price: D. Allocation of the transaction price to the performance obligations in the contract: E. Recognition of revenue, when, or as the Company satisfies a performance obligation: Subscription Revenue The Company sells subscriptions directly through its sales representatives, online channels, through resellers, and indirectly through channel partners. The Company’s subscription contracts typically range from one to three years and are invoiced upfront, or annually, for multi-year contracts. The Company’s subscription contracts are generally non-cancelable non-refundable. The Company’s subscription revenue is derived from open source software integrated with PCS. The licenses provided are open source in nature and no transfer of control is required. The PCS portion represents the Company’s promise to stand ready to provide technical support and maintenance and to provide unspecified (when-and-if-available) The Company also derives subscription revenue from providing its software to customers with its database-as-a-service database-as-a-service The Company has certain revenue contracts that involve the use of third-party vendors. In these arrangements, the Company determined it acts as the principal and reports revenue from these contracts on a gross basis. Services Revenue Service revenue includes professional services such as remote database administration, engineering architecture, software installation, monitoring, maintenance, and reporting, in addition to other services including consulting and training. Professional services are typically billed on a time and materials basis and fixed-fee fixed-fee Principal versus Agent In connection with the MariaDB Enterprise subscription offering, the Company provides optional add-on In these arrangements, the Company assesses the contract to determine if the revenue and expense should be presented on a gross or a net basis. The determination as to whether revenue should be reported gross of amounts billed to customers (gross basis) or net of payments to the third-party vendors (net basis) requires judgment, which is based on the Company’s assessment of whether it is acting as the principal or an agent in the transaction. In these arrangements involving third parties, the Company determined it is the principal in the transaction with the end user as a result of controlling, hosting, and integrating the delivery of the virtual items to the end user. The Company is the primary obligor because it directs the use of the add-on Contracts with Multiple Performance Obligations Some of the Company’s contracts with customers contain multiple performance obligations, including those described above in Subscription Revenue database-as-a-service Research and Development Research and development expenses consist primarily of personnel costs, including salaries bonuses, benefits, and stock-based compensation, as well as contractor and professional services fees, software and subscription services dedicated for use by the Company’s research and development organization and allocated overhead. Costs to acquire technologies to be used in research and development that have not reached technological feasibility and have no alternative future use are expensed as incurred. Sales and Marketing Sales and marketing expenses consist of personnel-related costs, including salaries, sales commissions, bonuses, benefits, stock-based compensation, third-party costs related to marketing programs, and travel-related costs as well as allocated overhead. All advertising costs are expensed as incurred. Advertising costs incurred and recorded in sales and marketing expenses during each of the years ended September 30, 2022 and 2021 were approximately $5.5 million and $3.3 million, respectively. General and Administrative expenses General and administrative expenses consist of non-personnel Interest Expense Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. Pension Benefits Expense Pension benefits expense is payroll related statutory social security costs for employees outside the United States that are paid to state-controlled insurance companies. Pension benefits expense is included in cost of revenue and operating expenses in the consolidated statements of operations comprehensive loss, and totaled $0.9 million and $0.6 million for the years ended September 30, 2022 and 2021, respectively. Income Taxes The Company follows the asset and liability method of accounting for income taxes. This method requires recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities. Estimates and judgments occur in the calculation of certain tax liabilities and in the determination of the recoverability of certain deferred income tax assets, which arise from temporary differences and carryforwards. Valuation allowances are established when necessary to reduce the deferred tax assets to the amount the Company believes is more likely than not to be realized. The Company recognizes the tax benefit from uncertain tax positions only if it believes that the tax position will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that is more likely than not of being realized upon ultimate settlement. The Company recognizes interest and penalties on amounts due to taxing authorities as a component of other income (expense), net. Stock-Based Compensation Employees (including senior executives) of the Company are granted share-based payments in the form of stock options. MariaDB has granted options to its employees, members of the board as well as some advisors under the following plans, collectively (the “Plans”): • Summer Share Option Plan 2022 USA • Global Share Option Plan 2017 • Global Share Option Plan 2017 USA • Global Share Option Plan 2014 Europe • Global Share Option Plan 2014 USA • Global Share Option Plan 2012 Europe • Global Share Option Plan 2012 USA • Global Share Option Plan 2012 France • Global Share Option Plan 2010 Europe • Global Share Option Plan 2010 USA • Global Share Option Plan 2010 France The Plans provide for the grant of equity-based awards with their terms generally similar to the Company’s Global Share Option Plan 2017 approved in 2017. In addition, on July 4, 2022, the Company’s board approved the Summer 2022 USA Share Option Plan (the “2022 US Plan”) as described in Note 9. Stock-based compensation costs are calculated based on the fair value of the share-based award on the date the grant is made using the Black-Scholes option-pricing model for stock options and recognized as compensation expense in the accompanying consolidated statement of operations and comprehensive loss on a straight-line basis over the requisite service period, which is the vesting period. Determining the appropriate fair value model and related input assumptions requires judgment, including estimating the fair value of the Company’s common shares, share price volatility, and expected term, which impact the fair value estimated and the expense that will be r ec Net Loss Per Share The Company calculates basic net loss per share by dividing net loss attributable to common shareholders by the weighted-average number of shares of common shares outstanding during the period, less shares subject to repurchase. Diluted net loss per share is computed by giving effect to all potentially dilutive common shares outstanding during the period using the treasury-stock method and preferred shares using the if-converted Diluted net loss per share is the same as basic net loss per share for each period presented since the effects of potentially dilutive securities are antidilutive given the net loss of the Company. Recent Accounting Updates Changes to GAAP are established by the Financial Accounting Standards Board (“FASB”) in the form of accounting standards updates (“ASU”). ASU’s not listed below were assessed and determined not to be applicable or are expected to have minimal impact on the Company’s consolidated financial statements. Recently Adopted Accounting Updates In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) In February 2016, the FASB issued ASU 2016-02, right-to-use non-lease right-of-use In June 2016, the FASB issued ASU 2016-13, 2016-13 In January 2017, the FASB issued ASU 2017-04, 2017-04 tax-deductible In June 2018, the FASB issued ASU 2018-07, 2018-07 In August 2018, the FASB issued ASU 2018-13, 2018-13 In August 2018, the FASB issued ASU 2018-15, Internal-Use 350-40): internal-use In August 2020, the FASB issued ASU 2020-06, 470-20) 815-40): Company is the first quarter of 2024, with early adoption permitted beginning first quarter of 2021. The Company adopted this standard on October 1, 2021. The adoption of this standard did not have a material impact on the consolidated financial statements. Recent Accounting Updates Not Yet Effective In December 2019, the FASB issued ASU 2019-12, 2019-12 In May 2021, the FASB issued ASU 2021-04, 470-50), 815-40)”, In October 2021, the FASB issued Accounting Standards Update No. 2021-08,

Revenue

Revenue	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Revenue	Note 3. Revenue Disaggregation of Revenue The Company believes that the nature, amount, timing and uncertainty of its revenue and cash flows and how they are affected by economic factors is most appropriately depicted through the Company’s primary geographical markets and subscription product types. The Company’s primary geographical markets are North and South America (“Americas”); Europe, Middle East and Africa (“EMEA”); and Asia Pacific (“APAC”). The Company’s subscription types are disaggregated between cloud related and other subscription types. In the first quarter of fiscal year 2023, management re-evaluated its disaggregation of revenue and the Company updated its presentation of subscription product types to provide a more transparent view of management’s evaluation of financial performance that depicts the composition of revenue from customer contracts. The Company has updated all periods presented below to reflect this change in presentation. The change to revenue disaggregation had no impact to the Company’s unaudited condensed consolidated financial statements. The following table summarizes the disaggregation of our revenue by geography for the three months ended December 31, 2022 and 2021, consistent with the information reviewed by our chief operating decision maker for evaluating the financial performance of reportable segments: Three Months Ended 2022 2021 (in thousands) EMEA $ 4,649 $ 3,953 Americas 5,963 5,095 APAC 2,193 1,652 Total revenue $ 12,805 $ 10,700 Revenue attributable to the Company’s country of domicile upon completion of the Business Combination, Ireland, comprised 0.9% and 0.2% of the total revenue for the three months ended December 31, 2022 and 2021, respectively. Revenue attributable to the United States comprised 42.2% and 43.4% of the total revenue for the three months ended December 31, 2022 and 2021, respectively. No other country outside of the United States comprised more than 10% of revenue for any of the periods presented. Revenue by location is determined by the billing address of the customer. The following table provides information regarding revenue disaggregated by subscription types: Three Months Ended 2022 2021 (in thousands) Cloud related $ 1,879 $ 991 Other subscription 9,398 8,518 Total subscription revenue $ 11,277 $ 9,509 Revenue from professional services recognized at a point in time amounted to $0.2 million and zero and revenue from professional services recognized over time amounted to $1.3 million and $1.2 million for the three months ended December 31, 2022 and 2021, respectively. Contract Balances Contract assets A contract asset is initially recognized for revenue in which the customer is billed after services and support have begun being provided to the customer. Contract assets relate to revenue earned from ongoing subscriptions and support that have not been billed yet (unbilled receivables). As such, the balances of this account vary and depend on the number of unbilled receivables at the end of the year. The Company did not have any contract assets as of December 31, 2022 and September 30, 2022. Contract liabilities A contract liability is recognized if a payment is received from a customer before the Company transfers the control of the related goods or services. These amounts are presented as deferred revenues and deferred revenues, net of current in the accompanying consolidated balance sheets. Revenue recognized during the three months ended December 31, 2022 and 2021 that was included in the contract liability beginning balance of each quarter was $10.0 million and $9.3 million, respectively. Remaining Performance Obligations Remaining performance obligations represent the aggregate amount of the transaction price in contracts allocated to performance obligations not delivered, or partially undelivered, as of the end of the reporting period. Remaining performance obligations estimates are subject to change and are affected by several factors, including terminations, changes in the scope of contracts, adjustments for revenue that have not materialized and adjustments for currency. As of December 31, 2022, approximately $68.2 million of revenue is expected to be recognized from remaining performance obligations. The Company expects to recognize revenue on approximately 42.7% of these remaining performance obligations over the next 12 months. The Company’s contracts are recognized ratably over the contract term. Accordingly, the majority of the Company’s noncurrent remaining performance obligation is expected to be recognized in the next 13 to 36 months with the remainder recognized thereafter. Cost to obtain a contract The Company recognizes an asset for the incremental costs of obtaining a contract with a customer if it expects the benefits of those costs to be longer than one year. The Company determined certain costs related to its sales incentive program and its third-party referral fee program qualify as incremental costs of obtaining a contract. Capitalized costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. The amortization period includes specifically identifiable contract renewals where there is no substantive renewal commission. The expected customer renewal period is estimated based on the historical life of the Company’s customers, which the Company has determined to be five years practical expedient
MARIADB CORPORATION AB [Member]
Revenue		Note 3. Revenue Disaggregation of Revenue The Company believes that the nature, amount, timing and uncertainty of its revenue and cash flows and how they are affected by economic factors is most appropriately depicted through the Company’s primary geographical markets and subscription product categories. The Company’s primary geographical markets are North and South America (“Americas”); Europe, Middle East and Africa (“EMEA”); and Asia Pacific (“APAC”). The following table provides information regarding revenue disaggregated by geographic location: Year Ended September 30, 2022 2021 (in thousands) EMEA $ 16,092 $ 14,250 Americas 20,933 15,842 APAC 6,660 5,936 Total revenue $ 43,685 $ 36,028 Revenue attributable to the Company’s country of domicile, Finland, comprised 4.6% and 4.8% of the total revenue for the years ended September 30, 2022 and 2021, respectively. Revenue attributable to the United States comprised 44.2% and 40.5% of the total revenue for the years ended September 30, 2022 and 2021, respectively. No other country outside of the United States comprised more than 10% of revenue for any of the periods presented. Revenue by location is determined by the billing address of the customer. The following table provides information regarding revenue disaggregated by subscription category: Year Ended September 30, 2022 2021 (in thousands) MariaDB Enterprise $ 37,283 $ 30,900 MariaDB SkySQL 1,168 906 Total subscription revenue $ 38,451 $ 31,806 Contract Balances Contract assets A contract asset is initially recognized for revenue in which the customer is billed after services and support have begun being provided to the customer. Contract assets relate to revenue earned from ongoing subscriptions and support that have not been billed yet (unbilled receivables). As such, the balances of this account vary and depend on the number of unbilled receivables at the end of the year. Contract assets as of September 30, 2022 and 2021 were zero in each year. Contract liabilities A contract liability is recognized if a payment is received from a customer before the Company transfers the control of the related goods or services. These amounts are presented as deferred revenues and deferred revenues, net of current in the accompanying consolidated balance sheets. Revenue recognized during the years ended September 30, 2022 and 2021 that was included in the contract liability beginning balance of each year was $25.5 million and $17.8 million, respectively. Remaining Performance Obligations Remaining performance obligations represent the aggregate amount of the transaction price in contracts allocated to performance obligations not delivered, or partially undelivered, as of the end of the reporting period. Remaining performance obligations estimates are subject to change and are affected by several factors, including terminations, changes in the scope of contracts, adjustments for revenue that have not materialized and adjustments for currency. As of September 30, 2022, approximately $55.4 million of revenue is expected to be recognized from remaining performance obligations. The Company expects to recognize revenue on approximately 47.3% of these remaining performance obligations over the next 12 months. The Company’s contracts are recognized ratably over the contract term. Accordingly, the majority of the Company’s noncurrent remaining performance obligation is expected to be recognized in the next 13 to 36 months with the remainder recognized thereafter. Cost to obtain a contract The Company recognizes an asset for the incremental costs of obtaining a contract with a customer if it expects the benefits of those costs to be longer than one year. The Company determined certain costs related to its sales incentive program and its third-party referral fee program qualify as incremental costs of obtaining a contract. Capitalized costs are amortized consistent with the pattern of transfer to the customer for the goods and services to which the asset relates. The amortization period includes specifically identifiable contract renewals where there is no substantive renewal commission. The expected customer renewal period is estimated based on the historical life of the Company’s customers, which the Company has determined to be five years. The Company applies the practical expedient to not capitalize incremental costs of obtaining contracts if the amortization period is one year or less. Deferred commissions, which is included in other current assets, totaled $1.8 million and $2.3 million as of September 30, 2022 and 2021, respectively.

Acquisition

Acquisition	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Acquisition	Note 4. Acquisition On August 2, 2022, the Company entered into a stock purchase agreement and completed the acquisition of 100% of the outstanding equity of Sector 42 Technologies, Inc. (“Sector 42”) a corporation registered under the laws of the Province of Ontario, and CubeWerx Inc. (“CubeWerx”), a corporation registered under the laws of the Province of Ontario, for a total purchase price of $3.8 million consisting of cash consideration, deferred consideration, and equity consideration in the form of 539,233 MariaDB plc Ordinary Shares as adjusted for the Exchange Ratio. The purchase price is subject to certain customary adjustments (including closing date indebtedness and net working capital adjustments). The components of the preliminary fair value of consideration transferred are as follows ($ in thousands): Cash consideration $ 1,661 Equity consideration 2,056 Deferred consideration 100 Total fair value of consideration transferred $ 3,817 Of the total purchase consideration, $0.1 million of cash was deferred by the Company for potential breaches of representations and warranties. The amount, net of any claims for such indemnifiable matters, is scheduled to be paid in cash to shareholders of CubeWerx and Sector 42 18 months after the acquisition date. The following table summarizes the preliminary purchase price allocation as of the acquisition date ($ in thousands): Initial Amounts Measurement Period Preliminary Amounts Cash and cash equivalents $ 5 — $ 5 Accounts receivable, net 47 — 47 Property, plant and equipment, net 4 — 4 Intangible assets, net 670 — 670 Other assets 103 — 103 Total identifiable assets acquired $ 829 — $ 829 Accounts payable 40 — 40 Accrued expenses 16 — 16 Deferred tax liability — $ 238 238 Other liabilities 39 — 39 Total identifiable liabilities assumed $ 95 $ 238 $ 333 Total identifiable net assets $ 734 (238 ) $ 496 Goodwill $ 3,083 238 $ 3,321 With this acquisition, the Company acquired the technology of managing and publishing geospatial data via open web services for customer organizations that the Company expects to integrate within future product offerings. The fair values of the assets acquired and liabilities assumed and the related preliminary acquisition accounting are based on management’s estimates and assumptions. Our estimates and assumptions are subject to change during the measurement period, not to exceed one year from the acquisition date. The primary areas of the acquisition accounting that are not yet finalized primarily relate to finalizing the review and valuation of intangible assets, including their appropriate useful lives, acquired income tax assets and liabilities, and identifying any undisclosed assets or liabilities that we may not yet be aware of but meet the requirement to qualify for recognition on the acquisition date. As the initial acquisition accounting is based on our preliminary assessments, actual values may differ (possibly materially) when final information becomes available. We believe that the information gathered to date provides a reasonable basis for estimating the preliminary fair values of assets acquired and liabilities assumed. The following table summarizes the preliminary valuation of acquired intangible assets and estimated useful lives as of the acquisition date ($ in thousands): Estimated Fair Customer Relationships 8.0 $ 130 Developed Technology 5.0 470 Trademarks 3.0 70 Total identifiable intangible assets $ 670 Since the acquisition date, the operating results of CubeWerx and Sector 42 were included in the Company’s consolidated financial statements. The acquisition did not have a material impact on the Company’s consolidated financial statements. Accordingly, revenue, net income, and pro forma financial information have not been presented. Acquisition-related transaction costs associated with the CubeWerx and Sector 42 acquisition were immaterial.
MARIADB CORPORATION AB [Member]
Acquisition		Note 4. Acquisition On August 2, 2022, the Company entered into a stock purchase agreement and completed the acquisition of 100% of the outstanding equity of Sector 42 Technologies, Inc. (“Sector 42”) a corporation registered under the laws of the Province of Ontario, and CubeWerx Inc. (“CubeWerx”), a corporation registered under the laws of the Province of Ontario, for a total purchase price of $3.8 million consisting of cash consideration of $1.7 million, inclusive of $0.1 million deferred consideration, and equity consideration of $2.0 million (in the form of 2,363,354 common shares of MariaDB). The purchase price is subject to certain customary adjustments (including closing date indebtedness and net working capital adjustments). The components of the preliminary fair value of consideration transferred are as follows ($ in thousands): Cash consideration $ 1,661 Equity consideration 2,056 Deferred consideration 100 Total fair value of consideration transferred $ 3,817 Of the total purchase consideration, $0.1 million of cash was deferred by the Company for potential breaches of representations and warranties. The amount, net of any claims for such indemnifiable matters, is scheduled to be paid in cash to shareholders of CubeWerx and Sector 42 18 months after the acquisition date. The following table summarizes the preliminary purchase price allocation as of the acquisition date ($ in thousands): Cash and cash equivalents $ 5 Accounts receivable, net 47 Property, plant and equipment, net 4 Intangible assets, net 670 Other assets 103 Total identifiable assets acquired $ 829 Accounts payable 40 Accrued expenses 16 Other liabilities 39 Total identifiable liabilities assumed $ 95 Total identifiable net assets $ 734 Goodwill $ 3,083 With this acquisition, the Company has acquired the technology of managing and publishing geospatial data via open web services for customer organizations that the Company expects to integrate within future product offerings. The fair values of the assets acquired and liabilities assumed and the related preliminary acquisition accounting are based on management’s estimates and assumptions. Our estimates and assumptions are subject to change during the measurement period, not to exceed one year from the acquisition date. The primary areas of the acquisition accounting that are not yet finalized primarily relate to finalizing the review and valuation of intangible assets, including their appropriate useful lives, acquired income tax assets and liabilities, and identifying any undisclosed assets or liabilities that we may not yet be aware of but meet the requirement to qualify for recognition on the acquisition date. As the initial acquisition accounting is based on our preliminary assessments, actual values may differ (possibly materially) when final information becomes available. We believe that the information gathered to date provides a reasonable basis for estimating the preliminary fair values of assets acquired and liabilities assumed. The following table summarizes the preliminary valuation of acquired intangible assets and estimated useful lives as of the acquisition date ($ in thousands): Estimated useful Fair Customer Relationships 8.0 $ 130 Developed Technology 5.0 470 Trademarks 3.0 70 Total identifiable intangible assets $ 670 Since the acquisition date, the operating results of CubeWerx and Sector 42 were included in the Company’s consolidated financial statements. The acquisition did not have a material impact on the Company’s consolidated financial statements. Accordingly, revenue, net income, and pro forma financial information have not been presented. Acquisition-related transaction costs associated with the CubeWerx and Sector 42 acquisition were im mat

Property and Equipment

Property and Equipment	12 Months Ended
	Sep. 30, 2022
MARIADB CORPORATION AB [Member]
Property and Equipment	Note 5. Property and Equipment Property and equipment, net consists of the following: As of September 30, 2022 2021 (in thousands) Office equipment $ 1,084 $ 834 Furniture and fixtures 415 416 Leasehold improvements and other 524 608 2,023 1,858 Less: accumulated depreciation (1,315 ) (932 ) Property and equipment, net $ 708 $ 926 Depreciation expense in the accompanying consolidated statements of operations and comprehensive loss consisted of the following: Year Ended 2022 2021 (in thousands) Cost of revenue $ 14 $ 8 Research and development expenses 96 90 Sales and marketing expenses 54 52 General and administrative expenses 196 197 Total depreciation expense $ 360 $ 347

Goodwill and Identifiable Intan

Goodwill and Identifiable Intangible Assets	12 Months Ended
	Sep. 30, 2022
MARIADB CORPORATION AB [Member]
Indefinite-Lived Intangible Assets [Line Items]
Goodwill and Identifiable Intangible Assets	Note 6. Goodwill and Identifiable Intangible Assets The following table summarizes the change in goodwill for the year ended September 30, 2022: (in September 30, 2021 $ 4,649 Goodwill acquired 3,083 Foreign currency translation (197 ) September 30, 2022 $ 7,535 Intangible assets, net consisted of the following: As of September 30, 2022 Gross Accumulated Amortization Net (in thousands) Customer relationships $ 711 $ (240 ) $ 471 Developed technology 780 (289 ) 491 Website 251 (205 ) 46 Other intangible assets 150 (38 ) 112 Total intangible assets $ 1,892 $ (772 ) $ 1,120 As of September 30, 2021 Gross Value Accumulated Amortization Net (in thousands) Customer relationships $ 590 $ (179 ) $ 411 Developed technology 340 (207 ) 133 Website 251 (153 ) 98 Other intangible assets 97 (33 ) 64 Total intangible assets $ 1,278 $ (572 ) $ 706 The weighted average amortization period as of September 30, 2022 and 2021 of the Company’s intangible assets is 4.91 years and 4.93 years, respectively. Amortization expense in the accompanying consolidated statements of operations and comprehensive loss consisted of the following: Year Ended September 30, 2022 2021 (in thousands) Research and development expenses $ 43 $ — Sales and marketing expenses 52 59 General and administrative expenses 129 140 Total amortization expense $ 224 $ 199 As of September 30, 2022, future amortization expense related to the intangible assets is as follows: Future Amortization Expenses (in 2023 $ 310 2024 212 2025 192 2026 162 2027 146 Thereafter 98 Total future amortization expense $ 1,120

Goodwill

Goodwill	3 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Note 5. G oodwi The following table summarizes the change in goodwill for the quarter ended December 31, 2022: (in thousands) September 30, 2022 $ 7,535 Measurement period adjustments 238 Foreign currency translation 43 December 31, 2022 $ 7,816 As described in Note 4 Acquisition, the Company continued to refine the initial estimates and assumptions included in the valuation studies necessary to assess the fair values of the tangible and intangible assets acquired and liabilities assumed in the CubeWerx and Sector 42 acquisition, and the amount of goodwill to be recognized as of the acquisition date. The measurement period adjustment recorded during the three months ended December 31, 2022 resulted from changes in the deferred tax liability and amount of foreign tax expense owed by the Company.

Warrants

Warrants	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Warrants [Line Items]
Warrants	Note 6. Warrants Kreos Rollover Warrants Legacy MariaDB entered into a €4 million loan facility agreement with Kreos Capital IV (“Kreos”), which was repaid in full. In connection with the Kreos loan facility, Legacy MariaDB issued a total of 835,185 warrants entitling subscription for Series B Preferred Shares (“Kreos Rollover Warrants”). Each of those warrants entitled the holder to subscribe for one Series B Preferred Share at a subscription price of €0.5220 per share. In connection with the closing of the Business Combination on December 16, 2022, the warrants issued in connection with the Kreos loan facility agreement were rolled over to an amended and restated warrant agreement entered into on September 8, 2022, pursuant to which the Company assumed all rights and obligations from Legacy MariaDB. The warrants were also amended to adjust the number of Ordinary Shares issuable on exercise of the warrants and the exercise price in proportion to the Exchange Ratio. As a result of these adjustments, the Kreos Rollover Warrants became exercisable for a total of 190,559 Ordinary Shares and are exercisable at a price per share of €2.288. The warrant holder may exercise the warrant by either paying cash equal to the exercise price or in a cashless manner as described in the warrant agreement. As of December 31, 2022, Kreos Rollover Warrants exercisable for 190,559 Ordinary Shares remained outstanding. 2020 Series C Warrants In June 2020, Legacy MariaDB entered into an investment agreement with several investors to issue Series C Preferred Shares. In addition to the issuance of 3,445,912 shares of Series C Preferred Shares, Legacy MariaDB issued a total of 3,445,912 warrants entitling subscription of Series C Preferred Shares (“2020 Series C Warrants”). Each warrant entitled the holder to purchase one Series C Preferred Share at a subscription price of €1.1859. As of September 30, 2022, 587,769 warrants had been exercised and 2,858,143 remained outstanding. In connection with the Business Combination, the holders of these warrants were given the opportunity to exercise their warrants to subscribe for Series C Preferred Shares, on a one-for-one basis. Prior to the completion of the Business Combination 2,365,078 of these warrants were exercised and 493,065 were not exercised. The subscription rights under the warrant agreements for all unexercised warrants terminated as of the date of the Business Combination. As of December 31, 2022, none of these warrants remained outstanding. 2017 Series C Warrants In April 2017, Legacy MariaDB entered into a €25 million maximum loan facility with European Investment Bank (“EIB”), including the issuance of a capital loan tranche of €10 million. In October 2019, Legacy MariaDB entered into a €15 million term loan tranche with EIB. In connection with the capital loan tranche, Legacy MariaDB issued a total of 5,326,623 warrants entitling subscription of Series C Preferred Shares (“2017 Series C Warrants”). Each warrant entitled the holder to subscribe for one Series C Preferred Share at a subscription price of €0.01. These warrants provided for a put option that the holder of the warrants could exercise beginning 30 days prior to the maturity of the capital loan to purchase a variable number of shares at fair value for an amount up to €8 million. On August 8, 2022, Legacy MariaDB received written notice from EIB exercising its put option on their 2017 Series C Warrants and requiring Legacy MariaDB to repurchase 5,000,194 warrants entitling subscription of Series C Preferred Shares, at the maximum purchase price of €8 million. Legacy MariaDB repurchased the warrants within 30 days after receipt of the notice from EIB. On August 17, 2022, a definitive agreement was entered into with EIB to repurchase for cash the remaining incremental 2017 Series C Warrants for 326,429 shares prior to the completion of the Business Combination or shortly thereafter, at a settlement price to be determined pursuant to the Finnish Companies Act, if EIB elected not to exercise their warrants for Series C Preferred Shares prior to the completion of the Business Combination. The 326,429 option rights were redeemed on the completion of the Business Combination at a redemption price of €1.19 per option for a total of €0.4 million. As of December 31, 2022, none of these warrants remained outstanding. Public and Private Warrants As a result of the Business Combination, the Company is deemed to have assumed 7,310,297 warrants for Ordinary Shares that were held by Angel Pond Partners LLC, APHC’s sponsor (the “Sponsor”) at an exercise price of $11.50 (the “Private Warrants”) and 8,850,458 warrants for Ordinary Shares held by APHC’s shareholders at an exercise price of $11.50 (the “Public Warrants”, and together with the Private Warrants, the “Public and Private Warrants”). In accordance with the warrant agreements, the Public and Private Warrants expire five years after the completion of the Business Combination. Public and Private Warrant Terms Public Warrants may only be exercised for a whole number of shares. No fractional shares will be issued upon exercise of the Public Warrants. Once the Public Warrants became exercisable, the Company became able to redeem the Public Warrants for redemption: • in whole and not in part; • at a price of $0.01 per Public Warrant; • upon not less than 30 days’ prior written notice of redemption to each warrant holder and if, and only if, the reported last sale price of the Ordinary Shares equals or exceeds $18.00 per share (as adjusted for share splits, share dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending three business days before the Company sends the notice of redemption to the warrant holders. or • in whole and not in part; • at a price of $0.10 per Public Warrant; • upon not less than 30 • if, and only if, the reported last sale price of the Ordinary Shares equals or exceeds $10.00 per share (as adjusted for share splits, share dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period ending three business days before the Company sends the notice of redemption to the warrant holders; and • provided that the Private Warrants must also be concurrently called for redemption on the same terms as the outstanding public warrants if the reported last sale price of the Ordinary Shares is less than $18.00 per share (as adjusted for share splits, share dividends, reorganizations, recapitalizations and the like) for any 20 trading days within a 30-trading day period commencing no earlier than the date the warrants become exercisable and ending on the third business day before the date on which the Company sends the notice of redemption to the warrant holders. The Company may not exercise its redemption right if the issuance of Ordinary Shares upon exercise of the warrants is not exempt from registration or qualification under applicable state blue sky laws or the Company is unable to effect such registration or qualification. The exercise price and number of Ordinary Shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend, or recapitalization, reorganization, merger or consolidation. Additionally, in no event will the Company be required to net cash settle the Public Warrants. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of Ordinary Shares issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. The Private Warrants are identical to the Public Warrants, except that the Private Warrants and Ordinary Shares issuable upon the exercise of the Private Warrants were not transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Warrants are exercisable on a cashless basis and non-redeemable so long as they are held by the initial purchasers or their permitted transferees (except when the price per Ordinary Share equals or exceeds $10.00). If the Private Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Warrants are redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. These warrants expire between May 2026 and December 2027 if expiration is not accelerated as set out in the terms and conditions of the warrants. Warrant information in the below table is presented as having been converted by the Exchange Ratio as of September 30, 2022. Warrants Outstanding Fair Value Warrants Number of Purchase December 31, September 30, December 31, September 30, (in thousands) Kreos Rollover Warrant 190,559 € 2.28 190,559 190,559 $ 417 $ 478 Series C – 2017 1,215,345 € 0.04 — 74,479 — 335 Series C – 2020 786,234 € 5.22 — 652,126 — 936 Public Warrants 8,850,458 $ 11.50 8,850,458 — 3,186 — Private Warrants 7,310,297 $ 11.50 7,310,297 — 2,632 — 18,352,893 16,351,314 917,164 $ 6,235 $ 1,749 The following tables present the changes in the fair values of warrant liabilities: Warrant (in thousands) September 30, 2022 $ 1,749 Change in fair value (1,731 ) Warrants assumed in the Business Combination 7,111 Settlement of 2017 Series C Warrants put option (427 ) Exercised (649 ) Foreign currency translation 182 December 31, 2022 $ 6,235 Warrant (in thousands) September 30, 2021 $ 5,303 Change in fair value 120 Foreign currency translation (116 ) December 31, 2021 $ 5,307 Fair values of the Public and Private Warrants were determined using publicly traded warrant prices. Fair values of the remaining warrants and option rights were determined using the Black-Scholes option-pricing model with the following input assumptions: Three Months Ended December 31, 2022 2021 Expected volatility range (weighted average) 47.78% 35.50% to 50.00% (35.63%) Dividend yield 0.00% 0.00% Risk-free interest rates range (weighted average) 4.18% 0.19% to 1% (0.595%) Expected term range (weighted average) 3.38 years 0.08 years to 3.67 years (1.19 years) Assumptions were weighted by the relative fair value of the instruments. An increase in the expected volatility, risk-free interest rates, and expected term would result in an increase to the estimated value of the warrants while an increase in the dividend yield would result in a decrease to the estimated value of the warrants.	Note 7. Warrants The Company entered into a €4 million loan facility agreement with Kreos Capital IV (“Kreos”), which has been repaid in full. In connection with the Kreos loan facility, the Company has issued a total of 835,185 warrants entitling subscription of the Company’s Series B Preferred Shares. Each warrant entitles the holder to subscribe for one Series B Preferred Share at a subscription price of €0.5220 per share. In connection with the closing of the Business Combination on December 16, 2022, the warrants issued in connection with the Kreos loan facility agreement were rolled over to an amended and restated warrant agreement entered into on September 8, 2022 between the Combined Company and Kreos, pursuant to which the Combined Company assumed all rights and obligations from MariaDB. The warrants were also amended to adjust the number of ordinary shares issuable on exercise of the warrants and the exercise price in proportion to the Exchange Ratio (as defined in the Merger Agreement as Aggregate Share Consideration divided by the Diluted Share Amount). As a result of these adjustments, the Kreos warrants are exercisable for a total of 190,559 ordinary shares of the Combined Company and are exercisable at a price per share of €2.29. In June 2020, the Company entered into an investment agreement with several investors to issue Series C Preferred Shares. In addition to the issuance of 3,445,912 shares of Series C Preferred Shares, the Company issued a total of 3,445,912 warrants entitling subscription of the Company’s Series C Preferred Shares (“2020 Series C Warrants”). Each warrant entitles the holder to purchase one Series C Preferred Share at a subscription price of €1.1859. As of September 30, 2022, 587,769 warrants have been exercised and 2,858,143 remain outstanding. In connection with the Business Combination, the holders of these warrants will be given the opportunity to exercise their warrants to subscribe to Series C Preferred Shares, on a one-for-one In April 2017, the Company entered into a €25 million maximum loan facility with European Investment Bank (“EIB”), including the issuance of a capital loan tranche of €10 million. In October 2019, the Company entered into a €15 million term loan tranche with EIB. In connection with the capital loan tranche, the Company has issued a total of 5,326,623 warrants entitling subscription of the Company’s Series C Preferred Shares (“2017 Series C Warrants”). Each warrant entitles the holder to subscribe for one Series C Preferred Share at a subscription price of €0.01. The warrants provide for a put option that the holder of the warrants may exercise beginning 30 days prior to the maturity of the capital loan to purchase a variable number of shares at fair value for an amount up to €8 million. On August 8, 2022, the Company received written notice from EIB exercising its put option on their 2017 Series C Warrants and requiring the Company to repurchase 5,000,194 warrants entitling subscription of the Company’s Series C Preferred Shares, at the maximum purchase price of €8 million. The Company repurchased the warrants within 30 days after receipt of the notice from EIB. On August 17, 2022, a definitive agreement was entered into with EIB to repurchase for cash the remaining incremental 2017 Series C Warrants for 326,429 shares prior to the Business Combination or shortly thereafter, at a settlement price to be determined pursuant to the Finnish Companies Act, if EIB elects not to exercise their warrants for Series C Preferred Shares prior to the Business Combination. The estimated fair value associated with the warrants held by the EIB are included within the warrant liabilities as of September 30, 2022 and 2021. Refer to Note 19 for additional information on agreement reached with EIB subsequent to September 30, 2022. These warrants expire between June 2025 and April 2032 if expiration is not accelerated as set out in the terms and conditions of the warrants. Refer to Note 2 for the policy on warrant accounting. Warrants Outstanding Fair Value Warrants Number of warrants issued Purchase price per share in EUR September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 (in thousands) Series B 835,185 € 0.52 835,185 835,185 $ 478 $ 65 Series C – 2017 5,326,623 € 0.01 326,429 5,326,623 335 4,546 Series C – 2020 3,445,912 € 1.19 2,858,143 3,445,912 936 692 9,607,720 4,019,757 9,607,720 $ 1,749 $ 5,303 The following tables present the rollforward of the fair values for warrant liabilities classified by the Company within Level 3 of the fair value hierarchy defined above, measured using significant unobservable inputs: Warrant liabilities (in thousands) September 30, 2021 $ 5,303 Change in fair value 5,712 Settlement of put option (7,749 ) Exercised (101 ) Foreign currency translation (1,416 ) September 30, 2022 $ 1,749 Warrant liabilities (in thousands) September 30, 2020 $ 9,017 Change in fair value (3,626 ) Foreign currency translation (88 ) September 30, 2021 $ 5,303 Fair values of warrants and option rights were determined using the Black-Scholes option-pricing model with the following input assumptions: Year Ended September 30, 2022 2021 Expected volatility range (weighted average) 40.25% to 48.99% (46.71%) 35.54% to 50.00% (37.51%) Dividend yield 0.00% 0.00% Risk-free interest rates range (weighted average) 3.85% to 4.24% (4.15%) 0.53% to 1.00% (0.94%) Expected term range (weighted average) 3.03 years to 9.83 years 3.83 years to 10.72 years Assumptions were weighted by the relative fair value of the instruments. An increase in the expected volatility, risk-free interest rates, and expected term would result in an increase to the estimated value of the warrants while an increase in the dividend yield would result in a decrease to the estimated value of the warrants.

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Stockholders' Equity (Deficit)	Note 7. Stockholders’ Equity (Deficit) Recapitalization On the Closing Date, Legacy MariaDB received $10.5 million in net proceeds from the PIPE Investment and issuance of Ordinary Shares upon the consummation of the Business Combination, net of fees and expenses paid at closing. As of December 16, 2022, the Company reclassified $14.9 million of deferred offering costs to Additional paid in capital as an offset against proceeds on the Company’s unaudited condensed consolidated balance sheet, which consisted of legal, accounting, and other professional services directly related to the Business Combination. The cash outflows related to these costs were presented as financing activities on the Company’s unaudited condensed consolidated statement of cash flows. On the Closing Date, each Legacy MariaDB preferred share issued and outstanding prior to the effective time of the Business Combination was converted into common shares of Legacy MariaDB and each holder of Legacy MariaDB common shares received approximately 0.22816 MariaDB plc Ordinary Shares, par value $0.01 per share. The shares and net loss per Ordinary Share prior to the Business Combination have been retroactively adjusted to reflect the impact of the exchange ratio of approximately 0.22816 (“Exchange Ratio”), applied to the Legacy MariaDB common shares that were automatically canceled and converted into the right to receive a number of Ordinary Shares. In connection with the Business Combination, each Legacy MariaDB preferred share issued and outstanding prior to the effective time of the Business Combination was converted into common shares of Legacy MariaDB in accordance with Legacy MariaDB’s articles of association and shareholders’ agreement. Each of the Public Warrants and Private Warrants that were not exercised at the time of the Business Combination was assumed by the Company and represents the right to purchase one Ordinary Share upon exercise of such warrant. PIPE Investment On January 31, 2022, concurrently with the execution of the Merger Agreement, APHC and Irish Holdco entered into subscription agreements with certain investors (the “PIPE Investors”) to which such investors collectively subscribed for an aggregate of 1,915,790 Ordinary Shares for $9.50 per share for aggregate gross proceeds of $18.2 million (the “PIPE Investment”). The PIPE Investment was consummated concurrently with the closing of the Business Combination. The following table summarizes information related to issuance of Legacy MariaDB’s preferred shares as of September 30, 2022: Preferred Shares Class Number of Shares Carrying Price per share Number of Liquidation (in thousands) (in thousands) Series A 2,308,741 2,308,741 $ 6,668 From $ 2.68 to $ 2.95 2,308,741 $ 6,676 Series B 13,815,180 13,815,180 36,851 From $ 2.45 to $ 3.10 13,815,180 37,622 Series C 12,609,199 12,609,199 63,597 From $ 4.71 to $ 5.86 12,609,199 65,039 Series D(2) 13,149,933 13,149,933 99,853 From $ 7.82 to $ 7.90 13,149,933 103,805 41,883,053 41,883,053 $ 206,969 41,883,053 $ 213,142 (1) The carrying value reflects the gross proceeds received from the sale of the preferred shares net of issuance costs and the fair value at issuance of preferred shares warrants classified as a liability. (2) On January 31, 2022, the Company’s Board of Directors approved an amendment to the Company’s Shareholders’ Agreement to authorize an additional series of preferred shares. The Series D Preferred Shares financing consisted of accredited investors and qualified institutional investors providing an aggregate gross amount of $103.8 million, completed on January 31, 2022. In the first quarter of fiscal year 2023, prior to effective time of the Business Combination, 539,627 one-for-one basis and then converted to MariaDB plc Ordinary Shares at an Exchange Ratio of approximately 0.22816 Share information is presented in the table above and its accompanying paragraphs as having been converted as of September 30, 2022. As of September 30, 2022, 539,233 Ordinary Shares (as adjusted for the Exchange Ratio) were issued to the shareholders of CubeWerx and Sector 42 as equity consideration in connection with the acquisition as described
MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)		Note 8. Stockholders’ Equity (Deficit) As of September 30, 2022, the Company had issued and outstanding a total of 183,565,242 shares of preferred shares with no par value, of which 10,118,760, 60,549,235, 55,263,659 and 57,633,588 shares were designated as Series A, Series B, Series C and Series D Preferred Shares, respectively. As of September 30, 2022, the Company had issued and outstanding a total of 60,764,711 Common shares with no par value. During the year ended September 30, 2022, 9,657,581 common shares were registered with the Finnish Trade Register. During the year ended September 30, 2022, 9,657,581 common shares were registered with the Finnish Trade Register for options exercised, paid and issued in the prior year. During the year ended September 30, 2022, 772,877 common shares had been issued based on options exercised and paid prior to the end of the period, but not yet registered with the Finnish Trade Register (1,379,391 options were exercised and paid prior to the end of the period, but not yet issued by the Company or registered with the Finnish Trade Register). As of September 30, 2022, shares were issued to the shareholders of CubeWerx and Sector 42 as equity consideration in connection with a business combination. As of September 30, 2022, the shares issued to CubeWerx and Sector 42 shareholders were not yet registered with the Finnish Trade Register. There is no minimum or maximum number of capital shares under the Articles of Association of the Company. During the year ended September 30, 2022, the Company amended and restated its Articles of Association to include Series D Preferred Shares as a new share series. The Board has been granted authorization by a general meeting of shareholders to issue additional capital shares of the Company of (i) 54,719,095 common shares with no par value for the purpose of the Company’s incentive programs and (ii) 7,780,000 shares of Series D Preferred Shares as of September 30, 2022. Further, 4,019,757 preferred shares with no par value, may be issued and outstanding upon exercise of all warrants as of September 30, 2022. The following table summarizes information related to issuance of the Company’s preferred shares as of September 30, 2022: Preferred Shares Class Number of Shares Registered Shares Issued and Outstanding Carrying Value(1) Price per share Number of Common Shares Equivalent Shares Liquidation Preference (in (in Series A 10,118,760 10,118,760 $ 6,668 From $ 0.61 to $0.67 10,118,760 $ 6,676 Series B 60,549,235 60,549,235 36,851 From $ 0.56 to $0.71 60,549,235 37,622 Series C 55,263,659 55,263,659 63,597 From $ 1.07 to $1.34 55,263,659 65,039 Series D (2) 57,633,588 57,633,588 99,853 From $ 1.78 to $1.80 57,633,588 103,805 183,565,242 183,565,242 $ 206,969 183,565,242 $ 213,142 (1) The carrying value reflects the gross proceeds received from the sale of the preferred shares net of issuance costs and the fair value at issuance of preferred shares warrants classified as a liability. (2) On January 31, 2022, the Company’s Board of Directors approved an amendment to the Company’s Shareholders’ Agreement to authorize an additional series of preferred shares. The Series D Preferred Shares financing consisted of accredited investors and qualified institutional investors providing an aggregate gross amount of $103.8 million, completed on January 31, 2022. The relative rights, terms, privileges and restrictions granted to or imposed upon preferred shareholders as of September 30, 2022 are described below: Common shares, Series A Preferred Shares, Series B Preferred Shares, Series C Preferred Shares, and Series D Preferred Shares have the same voting rights. When distributing a dividend, each Series D Preferred Share has dividend rights such that each Series D Preferred holder shall first receive, before any other class of share, a dividend on each outstanding Series D Preferred Share in an amount at least equal to the amount of the aggregate declared and unpaid dividends on such Series D Preferred Share. Furthermore, if the Company declares, pays or sets aside a dividend or makes a distribution on shares of any other class or series of equity securities in the Company, the dividend payable or assets to be distributed to the holders of Series D Preferred Shares shall be equal to or greater than the highest dividend or distribution per share paid to the holder of any other class or series of equity security. At the time of and after giving effect to payment of such senior dividend or distribution to the holders of Series D Preferred Shares, if the Company declares any additional dividends or makes any additional distributions to the holders of Series C Preferred Shares, each such holder shall be entitled to a preferred dividend or distribution prior and in preference to the holders of Series B Preferred Shares, Series A Preferred Shares and common shares equal to 5% of the subscription price for such Series C Shares. All other possible dividends to be paid to the holders of Series C Preferred Shares shall be distributed to such holders based on their pro rata shareholding. Simultaneously with or after the senior dividends or distributions to holders of Series D Preferred Shares and Series C Preferred Shares described above, all possible dividends or distributions of Company assets on shares shall be distributed to the shareholders based on their pro rata shareholding in the Company on an as converted basis. In any solvent or insolvent liquidation, bankruptcy, dissolution, winding up of the Company or any key subsidiary or a merger, takeover, trade sale, listing of the Company on a recognized stock exchange (other than a qualified IPO or qualified de-SPAC), de-SPAC” In case the amount to be distributed to the owners of the Series D Preferred Shares is not sufficient to cover the Series D Preferred Share owners right to prioritized funds, the amount available for distribution will be divided between the owners of Series D Preferred Shares in proportion with the Series D preference amount each owner would otherwise be entitled to receive. In case the amount to be distributed to the owners of the Series C Preferred Shares, after the above-mentioned settlement of the Series D Preferred Share owners prioritized distribution, is not sufficient to cover the Series C Preferred Share owners’ rights to funds, the amount available for distribution will be divided between the owners of Series C Preferred Shares in proportion with the Series C preference amount each owner would otherwise be entitled to receive. In case the amount to be distributed to the owners of the Series B Preferred Shares, after the above-mentioned settlement of the Series C Preferred Share owners prioritized distribution, is not sufficient to cover the Series B Preferred Share owners’ rights to funds, the amount available for distribution will be divided between the owners of Series B Preferred Shares in proportion with the Series B preference amount each owner would otherwise be entitled to receive. In case the amount to be distributed to the owners of the Series A Preferred Shares, after the above-mentioned settlement of the Series B Preferred Share owners prioritized distribution, is not sufficient to cover the Series A Preferred Share owners’ rights to funds, the amount available for distribution will be divided between the owners of Series A Preferred Shares in proportion with the Series A preference amount each owner would otherwise be entitled to receive. The distribution of funds, after the settlement of the Series D Preferred, Series C Preferred, Series B Preferred and Series A Preferred share owners’ share of the funds in accordance with the above-mentioned procedure, shall be executed evenly between all of the shares regardless of share series, up to an amount of $0.29 per share. If the funds distributed per share would exceed $0.29, the amount of funds distributed to Series D Preferred, Series C Preferred, Series B Preferred and Series A Preferred shares shall cap at $0.29 and the funds remaining after that shall be distributed evenly among all the common shares of the Company. Each preferred share is convertible at the option of the holder, at any time after the date of issuance, into common shares at an initial conversion rate of one-for-one. Each preferred share will automatically be converted into a common share upon a qualified IPO or a qualified de-SPAC, The following table summarizes information related to issuance of the Company’s preferred shares as of September 30, 2021: Preferred Shares Class Number of Shares Registered Shares Issued and Outstanding Carrying Value (1) Price per share Number of Common Shares Equivalent Shares Liquidation Preference (in (in thousands) Series A 10,118,760 10,118,760 $ 6,668 From $ 0.61 to $0.67 10,118,760 $ 6,676 Series B 60,549,235 60,549,235 36,851 From $ 0.56 to $0.71 60,549,235 37,622 Series C 54,675,890 54,675,890 62,707 From $ 1.07 to $1.34 54,675,890 64,249 125,343,885 125,343,885 $106,226 125,343,885 $108,547 (1) The carrying value reflects the gross proceeds received from the sale of the preferred shares net of issuance costs and the fair value at issuance of preferred shares warrants classified as a liability.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Stock-Based Compensation	Note 8. Stock-Based Compensation Legacy MariaDB Stock Options Plans On December 8, 2017, Legacy MariaDB adopted the Global Share Option Plan 2017 (the “2017 Plan”) and Global Share Option Plan 2017 USA (the “2017 US Plan”) that entitle employees, members of the board as well as advisors to purchase shares in the Company. Under these programs, holders of vested options are entitled to purchase shares at a stated price determined at the grant date. All options are to be settled by the physical delivery of shares. Stock options granted under the 2017 US Plan and the 2017 Plan are incentive stock options to the extent permitted under the U.S. tax laws (“ISOs”) and non-qualified/nonstatutory stock options (“NSOs”), respectively. Options granted under both plans are exercisable over a maximum term of 10 years. Stock option awards under both plans generally vest over a period of four years with 25% vesting on the one year anniversary of the award and the remainder vesting monthly over the next 12 quarters of the grantee’s service to the Company as an employee or an advisor/consultant. During the three months ended December 31, 2022 and 2021, 65,098 and $114,082 options were granted under the 2017 Plan and 2017 US Plan, respectively. On July 4, 2022, Legacy MariaDB adopted the Summer Share Option Plan 2022 USA (the “2022 US Plan”) that entitles employees, members of the board as well as advisors to purchase shares in the Company. Under the program, holders of vested options are entitled to purchase shares at a stated price determined at the grant date. All options are to be settled by the physical delivery of shares. Stock options granted under the 2022 US Plan are ISOs to the extent permitted under U.S. tax laws and NSOs. Options granted under the plan are exercisable over a maximum term of 10 years. Stock options granted under the 2022 US Plan generally vest 25% on the one-year anniversary and the remainder vesting quarterly during the grantee’s service to the Company as an employee or as an advisor/consultant. During the three months ended December 31, 2022, 58,182 options were granted under the 2022 US Plan. MariaDB plc 2022 Equity Incentive Plan On October 18, 2022, at a special meeting of shareholders of APHC, the shareholders approved the MariaDB plc 2022 Equity Incentive Plan and reserved 6,648,319 authorized Ordinary Shares. The 2022 Equity Incentive Plan was approved and adopted by the board of directors of MariaDB plc as of December 18, 2022 and became effective immediately upon closing of the Business Combination. All equity awards of Legacy MariaDB that were issued under the Legacy Plans were converted into comparable equity awards that are settled or exercisable for Ordinary Shares. As a result, each Legacy MariaDB option was converted into an option to purchase Ordinary Shares based on an Exchange Ratio of approximately 0.22816. As of the effective date of the 2022 Equity Incentive Plan, no further stock awards have been or will be granted under the Legacy Plans. Option information is presented in the below paragraphs and tables as having been converted as of December 31, 2022 and 2021, as applicable. The 2022 Equity Incentive Plan authorizes the issuance or transfer of up to 6,648,319 Ordinary Shares. The number of Ordinary Shares will automatically increase as of the first day of each fiscal year of the Company commencing after the closing of the Business Combination and ending on and including the first day of the fiscal year in 2032, by an amount equal to the lesser of (i) 5% of the aggregate number of the Company’s Ordinary Shares outstanding as of the last day of the immediately preceding fiscal year and (ii) an amount determined by the plan administrator. Upon completion of the Business Combination, certain options to acquire Legacy MariaDB Ordinary Shares were automatically converted into options to be settled in MariaDB plc Ordinary Shares on the same terms and conditions as were applicable to the corresponding MariaDB Equity Awards (other than adjustments to the number of shares and exercise price based on the Exchange Ratio), including applicable vesting conditions, subject to limited exceptions described in the Merger Agreement. Any Ordinary Shares subject to rollover options from the Legacy Plans that, on or after the closing of the Business Combination, subsequently cease to be subject to such rollover options (other than by reason of exercise of the rollover options), will be available for issuance under the 2022 Equity Incentive Plan. Stock Options The following table summarizes stock option activity under the Company’s incentive plans for the periods covered: Number Weighted Weighted- Aggregated (in years) (in thousands) Options outstanding, September 30, 2022 42,764,264 $ 0.26 Recapitalization (33,006,982 ) $ 0.88 Options outstanding, September 30, 2022 9,757,282 $ 1.14 Granted 123,280 $ 4.16 Exercised (844,350 ) $ 0.53 Forfeited (63,503 ) $ 2.67 Options outstanding, December 31, 2022 8,972,709 $ 1.23 7.51 $ 66,350 Options Exercisable, December 31, 2022 5,533,064 $ 0.61 6.69 $ 44,308 Vested and expected to vest after December 31, 2022 8,977,074 $ 1.23 7.51 $ 66,385 The weighted-average grant-date fair value of options granted during the three months ended December 31, 2022 and 2021 was $2.02 and $0.70 per share, respectively. The total intrinsic value of options exercised during the three months ended December 31, 2022 and 2021, was $5.3 million and $2.6 million, respectively. The aggregate grant date fair value of stock options vested during the three months ended December 31, 2022 and 2021, was $0.3 million and zero, respectively. As of December 31, 2022 and September 30, 2022, there was $2.1 million and $2.3 million of unrecognized stock-based compensation expense related to outstanding stock options granted to employees that is expected to be recognized over a weighted-average period of 1.9 years and 1.9 years, respectively. Fair Value Valuation Assumptions The fair value of options granted is estimated at the date of grant using the Black-Scholes option-pricing model with the following input assumptions: Three Months Ended December 31, 2022 2021 Range Weighted Range Weighted Dividend yield (%) 0% - 0% 0% 0% - 0% 0% Expected volatility (%) 44.90% - 47.26% 45.90% 43.21% - 44.26% 43.78% Risk-free interest rate (%) 3.70% - 3.80% 3.76% 1.17% - 1.40% 1.29% Expected life of stock options (years) 5.00 -7.00 5.88 5.13 - 7.00 6.06 Fair value of common stock ($) $4.16 - $4.16 $4.16 $1.67 - $1.67 $1.67 Total stock-based compensation expense recognized in the Company’s consolidated statements of operations and comprehensive loss is as follows: Three Months Ended December 31, 2022 2021 (in thousands) Cost of revenue $ 68 $ 5 Research and development expenses 220 60 Sales and marketing expenses 104 20 General and administrative expenses 224 44 Total stock-based compensation expense $ 616 $ 129
MARIADB CORPORATION AB [Member]
Stock-Based Compensation		Note 9. Stock-Based Compensation Stock Options Plans On December 8, 2017, the Company adopted the Global Share Opti o non-qualified/nonstatutory 10 On July 4, 2022, the Company adopted the 2022 US Plan that entitles employees, members of the board as well as advisors to purchase shares in the Company. Under the program, holders of vested options are entitled to purchase shares at a stated price determined at the grant date. All options are to be settled by the physical delivery of shares. Stock options granted under the 2022 US Plan are ISOs to the extent permitted under U.S. tax laws and NSOs. Options granted under the plan are exercisable over a maximum term of 10 years. Stock options granted under the 2022 US Plan generally vest 25% on the one-year Stock Options The following table summarizes stock option activity under the Company’s incentive plans for the periods covered: Number of Shares Weighted Average Exercise Price Per Share Weighted- Average Remaining Contractual Life Aggregated Intrinsic Value (in years) (in Options outstanding, September 30, 2021 (1) 47,156,876 $ 0.13 Granted 10,053,674 $ 0.81 Exercised (9,657,581 ) $ 0.09 Forfeited (4,788,705 ) $ 0.48 Options outstanding, September 30, 2022 42,764,264 $ 0.24 7.69 $ 26,907 Options Exercisable, September 30, 2022 25,951,862 $ 0.11 6.81 $ 19,655 Vested and expected to vest after September 30, 2022 41,954,393 $ 0.24 7.69 $ 26,338 (1) The options outstanding as of September 30, 2021 have been reduced by 1,106,511 options to reflect miscellaneous prior period true up adjustments. The weighted-average grant-date fair value of options granted during the years ended September 30, 2022 and 2021 was $0.38 and $0.08, respectively. The total intrinsic value of options exercised during the years ended September 30, 2022 and 2021, was $2.1 million and $0.2 million, respectively. The aggregate grant date fair value of stock options vested during each of the years ended September 30, 2022 and 2021, was $0.5 million and $0.4 million, respectively. As of September 30, 2022 and September 30, 2021, there was $2.3 million and $0.7 million of unrecognized stock-based compensation expense related to outstanding stock options granted to employees that is expected to be recognized over a weighted-average period of 1.9 years and 2.3 years, respectively. Fair Value Valuation Assumptions The fair value of options granted is estimated at the date of grant using the Black-Scholes option-pricing model with the following input assumptions: Year Ended September 30, 2022 2021 Range Weighted Average Range Weighted Average Dividend yield (%) 0 0 0 % 0% - 0% 0 % Expected volatility (%) 43.21 44.87 % 40.19% - 57.16% 41.71 % Risk–free interest rate (%) 1.17%- 3.27% 2.81 % 0.06% - 1.39% 0.83 % Expected life of stock options (years) 5.00- 7.02 6.01 0.10 - 7.50 5.98 Fair value of common stock ($) $0.32- $0.87 $ 0.81 $0.20 - $0.20 $ 0.20 Total stock-based compensation expense recognized in the Company’s consolidated statements of operations and comprehensive loss is as follows: Year Ended September 30, 2022 2021 (in thousands) Cost of revenue $ 143 $ 13 Research and development expenses 687 187 Sales and marketing expenses 383 81 General and administrative expenses 657 237 Total stock-based compensation expense $ 1,870 $ 518

Accrued Expenses

Accrued Expenses	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Accrued Expenses	Note 9. Accrued Expenses The following represents the components of accrued expenses contained within our consolidated balance sheets as of the end of each period: December 31, 2022 September 30, 2022 (in thousands) Accrued payroll and payroll related liabilities $ 2,864 2,904 Accrued bonuses 1,205 1,208 Taxes payable 843 897 Other accrued expenses 1,312 3,893 Total accrued expenses $ 6,224 8,902
MARIADB CORPORATION AB [Member]
Accrued Expenses		Note 10. Accrued Expenses The following represents the components of accrued expenses contained within our consolidated balance sheets as of the end of each period: September 30, 2022 September 30, 2021 (in thousands) Accrued payroll and payroll related liabilities $ 2,904 $ 2,310 Accrued bonuses 1,208 1,206 Taxes payable 897 1,429 Other accrued expenses 3,893 1,236 Accrued interest — 593 Total accrued expenses $ 8,902 $ 6,774

Leases

Leases	12 Months Ended
	Sep. 30, 2022
MARIADB CORPORATION AB [Member]
Leases	Note 11. Leases The Company leases real estate for use in daily operations. The leases generally have lease terms of 1 to 5 years, some of which include options to terminate or extend leases for up to 1 to 3 years or on a month-to-month The Company cannot readily determine the interest rate implicit in the lease, therefore, it uses its incremental borrowing rate (IBR) to measure lease liabilities. The IBR is the rate of interest the Company would have to pay to borrow funds on a collateralized basis over a similar term and in a similar economic environment. Variable operating lease expenses primarily consist of real estate taxes. The components of the Company’s lease costs included in its consolidated statement of operations and comprehensive loss were as follows: Year Ended 2022 2021 (in thousands) Operating lease costs $ 653 $ 715 Short term lease costs 18 31 Variable lease costs 55 20 Total lease cost $ 726 $ 766 Year Ended 2022 2021 (in thousands) Research and development $ 29 $ 116 Sales and marketing expenses 3 7 General and administrative expenses 694 643 Total lease cost $ 726 $ 766 The balances of the Company’s operating leases were recorded on the consolidated balance sheet as of the end of each period as follows: September 30, September 30, (in thousands) Operating lease right-of-use $ 890 $ 1,645 Operating lease liabilities, current $ 496 $ 658 Operating lease liabilities, net of current 433 1,035 Total operating lease liabilities $ 929 $ 1,693 The following table presents supplemental information related to the Company’s operating leases: Year Ended 2022 2021 (in thousands, average Cash paid for amounts included in the measurement of operating lease liabilities $ 664 $ 694 Weighted-average remaining lease term (in years) 1.86 2.63 Weighted-average discount rate 3.22 % 3.20 % Future minimum lease payments under non-cancelable Year ended September 30: 2023 $ 519 2024 421 2025 18 Total minimum payments $ 958 Less imputed interest (29 ) Present value of future minimum lease payments 929 Less current obligations under leases (496 ) Non-current $ 433

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Commitments and Contingencies	Note 10. Commitments and Contingencies The Company is subject to claims, legal proceedings, governmental actions, and assessments from time to time in the ordinary course of business, including without limitation, actions with respect to intellectual property, employment, regulatory, product liability and contractual matters. In connection with these matters, the Company regularly assesses the probability and amount (or range) of possible issues based on the developments in these matters and more generally the significance of these matters to the Company. A liability is recorded in the accompanying consolidated financial statements if it is determined that it is probable that a loss has been incurred and the amount (or range) of the loss can be reasonably estimated. The Company’s management currently does not believe that any such matters, individually or in the aggregate, will have a material adverse effect on the Company’s business, financial condition, results of operations or cash flows; provided, however, if any such matters, individually or in the aggregate, are decided adversely to the Company, then such matters may have a material adverse effect. In January 2023, MariaDB received a demand letter on behalf of a financial services company that advised Legacy MariaDB in connection with a financing transaction which closed in January 2022, for which that financial services company had provided advisory services and for which MariaDB paid its fee. The demand is for an additional fee based on a de-SPAC transaction which closed in December 2022. In February 2023, a second financial services company sent MariaDB an additional invoice under the same circumstances. Together, the additional fees sought by the two financial services companies amount to approximately $7.5 million. MariaDB denies that it owes any additional fees, and no legal proceedings have been filed in connection with these fee claims. MariaDB intends to defend any legal proceedings that may be filed. However, the final resolution of the matter is currently uncertain. At this time, the Company has not made an accrual in connection with this matter.
MARIADB CORPORATION AB [Member]
Commitments and Contingencies		Note 12. Commitments and Contingencies The Company is subject to claims and assessments from time to time in the ordinary course of business, including without limitation, actions with respect to intellectual property, employment, regulatory, product liability and contractual matters. In connection with these proceedings or matters, the Company regularly assesses the probability and amount (or range) of possible issues based on the developments in these proceedings or matters. A liability is recorded in the accompanying consolidated financial statements if it is determined that it is probable that a loss has been incurred, and that the amount (or range) of the loss can be reasonably estimated. The Company’s management does not believe that any such matters, individually or in the aggregate, will have a material adverse effect on the Company’s business, financial condition, results of operations or cash flows.

Long-term Debt

Long-term Debt	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Long-term Debt	Note 11. Long-term Debt The components of debt are as follows: December 31, 2022 September 30, 2022 (in thousands) Term loan $ 16,053 $ 14,622 R&D loan — 122 Total $ 16,053 $ 14,744 Less: Current portion (16,053 ) (122 ) Long-term debt $ — $ 14,622 During the three months ended December 31, 2022, the Company paid off the remaining balance of the R&D loan with the Finnish State Treasury. As of December 31, 2022 and September 30, 2022, the Company was in compliance with its debt covenants. The Term Loan was disbursed on October 11, 2019 and has a maturity date of October 11, 2023. The Term Loan accrues interest between 6.0%-9.5% per annum, depending on MariaDB’s monthly recurring revenue. The effective interest rate on the Term Loan for the quarters ended December 31, 2022 and 2021 was 6.0%. As of December 31, 2022, we had an aggregate principal amount of $16.1 million (€15 million) of current debt. The schedule of required principal payments remaining on debt outstanding as of December 31, 2022 is as follows: Year ending September 30, Principal ( in thousands ) 2023 (remaining nine months) $ — 2024 16,053 Total principal payments $ 16,053
MARIADB CORPORATION AB [Member]
Long-term Debt		Note 13. Long-term Debt The components of debt are as follows: September 30, 2022 September 30, 2021 (in thousands) Term loan $ 14,622 $ 17,369 Capital loan — 11,579 R&D loan 122 288 Total $ 14,744 $ 29,236 Less: Current portion (122 ) (11,723 ) Long-term debt $ 14,622 $ 17,513 Finnish R&D Loan On April 1, 2015, the Company entered into a R&D loan agreement with the Finnish State Treasury (“R&D Loan”) in the aggregate amount of €0.5 million for research and development purposes. The loan accrued interest at 1.0% per annum with a maturity date of November 9, 2022. During the years ended September 30, 2022 and 2021, the Company made partial payments on the R&D Loan in the amount of $0.1 million each year. The Company fully repaid the R&D Loan on the maturity date. European Investment Bank Loan Facility On April 7, 2017, EIB and MariaDB entered into a loan facility agreement (the “Facility”), according to which EIB granted a loan facility in an aggregate principal amount not exceeding €25 million for the purpose of financing certain research and development and growth-related expenditures of MariaDB. The Facility granted pursuant to the contract is structured partly as a capital loan of €10 million (“Capital Loan”), and partly as a term loan of €15 million (“Term Loan”). The Capital Loan was disbursed on April 28, 2017 with the original maturity date of April 28, 2021. No interest was required to be accrued or paid on the Capital Loan under its original terms. On April 26, 2021, the Capital Loan was amended to extend the maturity date to the earlier of (i) December 31, 2021, or (ii) the date falling 15 days after a new equity round and required interest accruing at a rate of 12.0% per annum from April 28, 2021 through maturity. The amendment was accounted for as an extinguishment of debt and the related gain on extinguishment was immaterial. The Term Loan was disbursed on October 11, 2019 with a maturity date of October 11, 2023. The Term Loan accrues interest between 6.0%—9.5% per annum, depending on the Company’s monthly recurring revenue. The effective interest rate on the Term Loan for the years ended September 30, 2022 and 2021 was 6.0%. As part of EIB’s remuneration for the Facility, in connection with the Capital Loan tranche, EIB was granted warrants for Series C Preferred Shares. Warrants related to the Capital Loan were accounted for as a liability and effectively represent debt discount. The debt discount was amortized over the original term of the loan using effective interest method. The debt discount was fully amortized as of September 30, 2021. The agreement contains customary representations, warranties, affirmative and negative covenants, including a financial covenant, events of default and indemnification provisions in favor of the EIB. The agreement includes a financial covenant that requires the Company to (maintain, at all times, a minimum gross profit margin. The negative covenants include restrictions regarding the incurrence of prohibited encumbrance and indebtedness, derivative transactions, certain merger and acquisition transactions, dispositions, change in business, guarantees or payments and other matters, all subject to certain exceptions. As of September 30, 2022, the Company was in compliance with its covenants. Pursuant to the agreement, obligations owed are guaranteed by the Company’s subsidiary MariaDB USA, Inc. The schedule of required principal payments remaining on debt outstanding as of September 30, 2022 is as follows: Year ending September 30, Principal Payments ( in ) 2023 $ 122 2024 14,622 Total principal payments $ 14,744 Shares Issued in Connection with Conversion of Convertible Note and Interest In December 2021, the Company issued a $5 million principal convertible note (the “Convertible Note”) to an existing investor. The Convertible Note was issued at a 3% discount and accrued interest at 6% per annum. Unless earlier repaid, converted or extended by the investor, outstanding principal and unpaid accrued interest on the Convertible Note was due on October 20, 2023 (“Maturity Date”). The terms of the Convertible Note stated the Convertible Note would automatically convert into preferred equity units upon the earlier of (i) a preferred equity financing of at least $50 million prior to the completion of a merger, consolidation, or acquisition of substantially all of the assets of the Company that resulted in the existing shareholders owning less than 50% of the Company (“Acquisition”) or ii) preferred equity financing (irrespective of the amount) prior to an Acquisition or repayment of the Convertible Note that was approved by the investor. On January 31, 2022, the Company completed its Series D Preferred Shares financing, at which time the Convertible Note automatically converted into 2,860,997 Series D Preferred Shares. Upon conversion on the Convertible Note, the Company recorded a $0.1 million loss on debt extinguishment because the fair market value of the shares issued at the conversion date exceeded the carrying value of the principal balance.

Income Taxes

Income Taxes	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Income Taxes	Note 12. Income Taxes The Company maintains a full valuation allowance against its net deferred tax assets as of December 31, 2022 and September 30, 2022, based on the current assessment that it is not more likely than not these future benefits will be realized before expiration. No material income tax expense or benefit has been recorded given the valuation allowance position and projected taxable losses in the jurisdictions where the Company files income tax returns. The Company has not experienced any significant increases or decreases to its unrecognized tax benefits since September 30, 2022 and does not expect any within the next 12 months. On August 16, 2022, the U.S. government enacted the Inflation Reduction Act (“IRA”), which, among other things, implements a 15% corporate alternative minimum tax based on the adjusted financial statement income for certain large corporations and a 1% excise tax on net share repurchases. The minimum tax and the excise tax, if applicable, are effective for fiscal years beginning after December 31, 2022. We do not expect the IRA to have a material impact on our financial position, results of operations or cash flows for the foreseeable future. We will continue to monitor additional guidance from the Internal Revenue Service.
MARIADB CORPORATION AB [Member]
Income Taxes		Note 14. Income Taxes The components of loss before income tax expense was as follows: Year Ended September 30, 2022 2021 (in thousands) Domestic $ (11,785 ) $ (17,340 ) Foreign (36,785 ) (8,018 ) Loss before provision income tax expense $ (48,570 ) $ (25,358 ) The provision for income taxes charged to operations was as follows: Year Ended 2022 2021 (in thousands) Current tax expense U.S. federal $ — $ — State and local 13 1 Foreign 68 83 Total current $ 81 $ 84 Deferred tax expense: U.S. federal $ — $ — State and local — — Total deferred — — Total income tax expense $ 81 $ 84 A reconciliation of the income tax expense with the expected income tax computed by applying the statutory federal income tax rate to loss before provision for income taxes and a reconciliation of the statutory federal rate and the effective rate was calculated as follows: Year Ended 2022 2021 Tax computed at federal statutory rate 21.00 % 21.00 % State income tax—net of federal benefit (0.02 )% — % Foreign rate differential (16.05 )% (6.97 )% Change in valuation allowance 0.09 % (18.13 )% Stock-based compensation — % (0.12 )% Research and development tax credit — % 8.86 % Other (0.04 )% (0.35 )% Prior period net operating loss true-up 0.01 % (4.62 )% Transaction costs 1.58 % — % Deferred adjustment true up (6.74 )% — % Income tax expense (0.17 )% (0.33 )% The significant components that comprised the Company’s net deferred taxes are as follows: As of September 30, 2022 2021 Deferred tax assets: (in thousands) Net operating losses $ 64,013 $ 55,516 Tax credit carryforwards 4,183 8,366 Allowances and reserves 36 62 Deferred revenue 473 673 Depreciation 17 92 Amortization 3,067 3,918 Accrued interest — 1,428 Accrued payroll 619 508 Right-of-use 9 7 Other 29 3 Unrealized gain (loss) (567 ) — Less: valuation allowance (71,879 ) (70,573 ) Total deferred tax assets $ — $ — In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected future taxable income and tax planning strategies in making this assessment. Following this assessment, management believes it is more likely than not that the deferred tax assets will not be realized; accordingly, the Company has recorded a full valuation allowance as of September 30, 2022 and 2021. The following table presents a rollforward of the valuation allowance for the years ended September 30, 2022 and 2021: Year Ended September 30, 2022 2021 (in thousands) Beginning balance $ (70,573 ) $ (64,065 ) Additions (8,643 ) (9,868 ) Deductions 7,337 3,360 Ending balance $ (71,879 ) $ (70,573 ) Subsequent to the original issuance of the Company’s financial statements as of and for the year ended September 30, 2021, the Company’s management determined that the table above incorrectly presented the deferred tax asset net operating loss and valuation allowance, including the valuation allowance rollforward. The prior disclosure has been updated. The immaterial correction of this footnote disclosure did not result in a change to or modify any amounts presented in the historical financial statements or require any other disclosure amendments aside from in this footnote. On the basis of this evaluation, as of September 30, 2022, a valuation allowance of $71.9 million has been recorded to recognize only the portion of the deferred tax asset that is more likely than not to be realized. The amount of the deferred tax asset considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or increased or if objective negative evidence in the form of cumulative losses is no longer present and additional weight is given to subjective evidence such as the Company’s projections for growth. At September 30, 2022 and 2021, the Company had federal net operating loss carryforwards of approximately $184.7 million and $160.3 million, respectively and state net operating loss carryforwards of $141.4 million and $143.4 million, respectively. The federal and state loss carryforwards begin to expire in 2030, unless previously utilized. As of September 30, 2022 and 2021, the Company also had federal research and development tax credit carry-forwards of approximately $2.2 million and $4.5 million, respectively, and state research and development tax credit carry-forwards of approximately $1.9 million and $3.9 million, respectively. The federal research and development tax credits will begin to expire in 2032. The state research and development tax credits have an indefinite life and do not expire. At September 30, 2022 and 2021, the Company had foreign net operating loss carryforwards of approximately $39.7 million and $46.5 million, respectively. The foreign net operating loss carryforward will begin to expire in 2023. Utilization of the federal and state net operating loss carryforwards may be subject to substantial annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”), as well as similar state provisions. These ownership changes may limit the amount of net operating loss carryforwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an “ownership change,” as defined by Section 382 of the Code, results from a transaction or series of transactions over a three-year period resulting in an ownership change of more than 50 percentage points of the outstanding stock of a company by certain stockholders or public groups. Any uncertain tax positions would be related to tax years that remain open and subject to examination by the relevant tax authorities. The Company has not accrued for interest or penalties associated with unrecognized tax liabilities. The Company is subject to U.S. federal tax authority examinations and U.S. state tax authority examinations for all years due to the net operating loss carryforwards. The Company files a federal U.S. tax return and several U.S. state income tax returns with varying statues of limitations. On March 27, 2020, the United States enacted the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”). The CARES Act is an emergency economic stimulus package that includes spending and tax breaks to strengthen the United States economy and fund a nationwide effort to curtail the effects of COVID-19.

Related-Party Transactions

Related-Party Transactions	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Related-Party Transactions	Note 13. Related-Party Transactions During the three months ended December 31, 2022 and 2021, the Company recorded sales from related parties, which are comprised of several shareholders. The sales to and purchases from related parties are made on terms equivalent to those that prevail in arm’s length transactions. The Company had $0.1 million of accounts receivable from one related party shareholders as of December 31, 2022 and none as of September 30, 2022. The Company had related party sales from one related party shareholder for the three months ended December 31, 2022 and 2021 of $0.1 million and $0.2 million, respectively. The Company incurred expenses of $0.2 million and $0.1 million related to the MariaDB Foundation (discussed below) for the three months ended December 31, 2022 and 2021, respectively. MariaDB Community Server is built from the MariaDB Open Source Project and proclaimed by the MariaDB Foundation. The Company helped establish the independently run MariaDB Foundation as a steward of the MariaDB Open Source Project to encourage adoption and grow the MariaDB ecosystem. We continue to be a sponsor of the MariaDB Foundation and pay the MariaDB Foundation an agreed upon sponsorship fee. The Company had no accounts payable to related party shareholders as of December 31, 2022 and September 30, 2022. Outstanding balances are unsecured and interest free and settlement occurs in cash. There have been no guarantees provided or received for any related party receivables or payables.
MARIADB CORPORATION AB [Member]
Related-Party Transactions		Note 15. Related-Party Transactions During the year ended September 30, 2022, the Company recorded sales from related parties, which are comprised of several shareholders. The sales to and purchases from related parties are made on terms equivalent to those that prevail in arm’s length transactions. The Company had no accounts receivable from related party shareholders as of September 30, 2022 and $0.4 million as of September 30, 2021 due from one related party shareholder. The Company had related party sales for the years ended September 30, 2022 and 2021 of $0.7 million from one related party shareholder and $2.0 million from three related party shareholders, respectively. The Company incurred expenses of $0.2 million related to the MariaDB Foundation (discussed below) for the years ended September 30, 2022 and $0.5 million related to the MariaDB Foundation and other expenses incurred in the ordinary course of business for the year ended September 30, 2021. MariaDB Community Server is built from the MariaDB Open Source Project and proclaimed by the MariaDB Foundation. The Company helped establish the independently run MariaDB Foundation as a steward of the MariaDB Open Source Project to encourage adoption and grow the MariaDB ecosystem. We continue to be a sponsor of the MariaDB Foundation and pay the MariaDB Foundation an agreed upon sponsorship fee. The Company had no accounts payable to related party shareholders as of September 30, 2022 and 2021. Outstanding balances are unsecured and interest free and settlement occurs in cash. There have been no guarantees provided or received for any related party receivables or payables.

Net Loss Per Share

Net Loss Per Share	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Net Loss Per Share	Note 14. Net Loss Per Share The following table sets forth the computation of basic and diluted net loss per share attributable to common shareholders for the periods presented: Three Months Ended 2022 2021 (in thousands, except shares and Net loss attributable to common shareholders Basic and diluted $ (13,042 ) $ (12,182 ) Weighted-average shares outstanding used to compute net loss per share attributable to common shareholders Basic and diluted 23,912,928 12,072,473 Net loss per share attributable to common shareholders Basic and diluted $ (0.55 ) $ (1.01 ) The following potentially dilutive securities were excluded from the computation of diluted net loss per share for the periods presented because the impact of including them would have been anti-dilutive: Three Months Ended 2022 2021 Warrants 16,351,314 2,192,140 Stock options 8,972,709 8,548,746 Convertible preferred shares — 41,883,053 Total 25,324,023 52,623,939 Warrant, Stock option and Share information is presented in the table above and its accompanying paragraphs as having been converted by the Exchange Ratio as of December 31, 2022 and 2021, as applicable.
MARIADB CORPORATION AB [Member]
Net Loss Per Share		Note 16. Net Loss Per Share The following table sets forth the computation of basic and diluted net loss per share attributable to common shareholders for the periods presented: Year Ended September 30, 2022 2021 (in thousands, except shares and per share data) Net loss attributable to common shareholders Basic and diluted $ (48,651 ) $ (25,442 ) Weighted-average shares outstanding used to compute net loss per share attributable to common shareholders Basic and diluted 58,801,357 50,361,879 Net loss per share attributable to common shareholders Basic and diluted $ (0.83 ) $ (0.51 ) The following potentially dilutive securities were excluded from the computation of diluted net loss per share for the periods presented because the impact of including them would have been anti-dilutive: Year Ended September 30, 2022 2021 Warrants 4,019,757 9,607,720 Stock options 42,764,264 48,263,387 Convertible preferred shares 183,565,242 125,343,885 Total 230,349,263 183,214,992

Geographical Information

Geographical Information	12 Months Ended
	Sep. 30, 2022
MARIADB CORPORATION AB [Member]
Geographical Information	Note 17. Geographical Information The following table sets forth long-lived assets, which primarily include property and equipment, net, and operating lease right-of-use As of September 30, 2022 2021 United States $ 1,303 $ 1,876 Bulgaria 123 317 Finland 131 355 Other counties 41 23 Total long-lived assets $ 1,598 $ 2,571

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss)	Note 15. Accumulated Other Comprehensive Income (Loss) The following summarizes Accumulated other comprehensive income (loss) for the three months ended December 31, 2022 and 2021: Foreign Net Accumulated Balance at September 30, 2021 $ (7,477 ) $ — $ (7,477 ) Other comprehensive income (loss) before reclassifications 604 — 604 Net current period other comprehensive income (loss) 604 — 604 Balance at December 31, 2021 $ (6,873 ) $ — $ (6,873 ) Balance at September 30, 2022 $ (11,482 ) $ 2,177 $ (9,305 ) Other comprehensive income (loss) before reclassifications 1,887 — 1,887 Amounts reclassified from accumulated other comprehensive net income (loss) — (2,177 ) (2,177 ) Net current period other comprehensive income (loss) 1,887 (2,177 ) (290 ) Balance at December 31, 2022 $ (9,595 ) $ — $ (9,595 )
MARIADB CORPORATION AB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss)		Note 18. Accumulated Other Comprehensive Income (Loss) The following summarizes Accumulated other comprehensive income (loss) for the years ended September 30, 2022 and 2021: Foreign Currency Translation Net Unrealized Gain on Securities Accumulated Other Comprehensive Income (Loss) Balance at September 30, 2020 $ (8,131 ) $ — $ (8,131 ) Other comprehensive income (loss) 654 — 654 Balance at September 30, 2021 $ (7,477 ) $ — $ (7,477 ) Other comprehensive income (loss) (4,005 ) 2,177 (1,828 ) Balance at September 30, 2022 $ (11,482 ) $ 2,177 $ (9,305 )

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Subsequent Event [Line Items]
Subsequent Events	Note 16. Subsequent Events The Company has evaluated subsequent events to the unaudited condensed consolidated financial statements as of December 31, 2022 and has provided such disclosures in Note 10. Commitments and Contingencies.
MARIADB CORPORATION AB [Member]
Subsequent Event [Line Items]
Subsequent Events		Note 19. Subsequent Events The Company has evaluated subsequent events through December 22, 2022, the date the financial statements were available to be issued, noting the following items that would impact the accounting for events or transactions in the current period or require additional disclosure. As described in Note 7, the holders of 2020 Series C Warrants were given the opportunity to exercise their warrants to subscribe to Series C Preferred Shares on a one-for-one On November 30, 2022, the Company entered into an agreement with EIB to repurchase the remaining 326,429 2017 Series C Warrants at a determined settlement price of €1.19 per option, to be cash settled within ten business days of the closing of the Business Combination. On December 16, 2022, the transactions contemplated by the Merger Agreement were consummated. In connection with the Business Combination, Mangomill plc. changed its name to “MariaDB plc.” Beginning on December 19, 2022, the Company’s shares began trading on the New York Stock Exchange (NYSE). Effective as of the closing of the Business Combination, the Company modified its share-based compensation plans to convert each stock option issued and outstanding under a MariaDB Corporation Ab option plan into a stock option of the Combined Company to purchase that number of the Combined Company’s ordinary shares based on the Exchange Ratio, with an adjusted per share exercise price also based on the Exchange Ratio. Additionally effective as of the closing of the Business Combination, the Company modified its share-based compensation plans to convert the exercise prices of outstanding options denominated in Euros to U.S. dollar equivalents based on the European Central Bank FX reference rate published on December 16, 2022. Management is currently evaluating the accounting impacts of this modification to its financial statements for the first quarter of the year ending September 30, 2023.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make judgements, estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Such estimates include but are not limited to fair value measurement of financial instruments, allowances for credit losses, the incremental borrowing rate related to the Company’s lease liabilities, fair value of acquired intangible assets and goodwill, useful lives of acquired intangible assets and property and equipment, stock-based compensation, revenue recognition and accounting for income taxes. The Company based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Since future events and their effects cannot be predicted with absolute certainty, actual results could differ from current estimates. In 2020, the global economy and financial markets had been severely affected by the COVID-19 pandemic. The continuing uncertainty around the outbreak of the COVID-19 pandemic required the use of judgments and estimates in the preparation of the consolidated financial statements for the quarters ended December 31, 2022 and 2021, and the years ended September 30, 2022 and 2021. The future impact of COVID-19 uncertainties could generate, in future reporting periods, a significant impact to the reported amounts of assets, liabilities, revenue and expenses in these and any future consolidated financial statements. Examples of accounting estimates and judgments that may be impacted by the pandemic include, but are not limited to: revenue recognition, impairment of goodwill and intangible assets, allowance for expected credit losses, and tax provisions.
Foreign currency	Foreign currency The functional currency of the Company is the Euro (EUR). The functional currency of the Company’s international subsidiaries is either the EUR or the local currency in which the international subsidiary operates. For the foreign subsidiaries where the functional currency is not the local currency, local currency denominated monetary assets and liabilities are re-measured into the functional currency at current exchange rates and foreign currency denominated nonmonetary assets and liabilities are re-measured into the functional currency at historical exchange rates. Transaction gains or losses from foreign currency re-measurement and settlements are included in other expense, net in the consolidated statements of operations and comprehensive loss. The Company’s reporting currency is the U.S. dollar. In the consolidated financial statements, the financial information of the Company and its international subsidiaries has been translated into U.S. dollars. The Company uses the exchange rate as of each balance sheet date to translate assets and liabilities and the average exchange rate during the period to translate revenue and expenses into U.S. dollars. Stockholders’ equity (deficit) are translated at historical rate. Translation gains or losses resulting from translating foreign functional currency financial statements into U.S. dollars are included in accumulated other comprehensive income (loss) as a component of stockholders’ equity (deficit). The Company is exposed to fluctuations between the U.S. dollar and the EUR. The change in the value of the EUR relative to the U.S. dollar may affect the Company’s financial results reported in the U.S. dollar terms without giving effect to any underlying changes in its business or results of operations.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash held in our bank accounts and on hand as well as highly liquid investments with an original maturity of three months or less at acquisition. The Company maintains such investments in immaterial money market funds, which have readily determinable fair values using quoted prices in active markets.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are primarily cash and cash equivalents and accounts receivable. Substantially all of the Company’s cash and cash equivalents are maintained at financial institutions in the United States and Finland. Cash and cash equivalents can exceed amounts insured by the Federal Deposit Insurance Corporation and Deposit Guarantee schemes of up to $250,000 and €100,000, respectively. Customer credit risk is managed by the business and is subject to the Company’s established policy and procedures relating to customer credit risk management. The credit quality of a customer is assessed based on an extensive credit rating scorecard and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables and contract assets are regularly monitored. The Company evaluates the concentration of risk with respect to trade receivables as low, as its customers are in several geographical regions and industries and operate in largely independent markets. As of December 31, 2022, one customer accounted for 57.1% of the total balance of accounts receivable. As of September 30, 2022, no one customer accounted for more than 10% of the total balance of accounts receivable. For the three months ended December 31, 2022 and 2021, no customer accounted for more than 10% of the Company’s total revenues.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs, as described below, of which the first two are considered observable and the last unobservable, that may be used to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices for identical or similar assets and liabilities in markets that are not active or observable inputs other than quoted prices in active markets for identical or similar assets or liabilities. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. These include the Black-Scholes option-pricing model which uses inputs such as expected volatility, risk-free interest rate and expected term to determine fair market valuation. As of September 30, 2022, the Company’s investment securities consisted of $26.0 million in United States (“U.S.”) Treasury Bills, all of which matured by December 31, 2022. During the year ended September 30, 2022, the Company changed the classification of its U.S. Treasury Bills from held-to-maturity to available-for-sale based on its intent to sell the securities. The Company’s available-for-sale marketable securities are recorded at fair value. Any unrealized gains or losses are recorded in accumulated other comprehensive income within the consolidated balance sheet. Any realized gains and losses are recorded as a part of other expense, net in the consolidated statements of operations and comprehensive loss in accordance with ASC 320 “Investments—Debt and Equity Security.” The total proceeds received from sales of available-for-sale securities during the quarterly period ended December 31, 2022 was $25.9 million. The total realized gain during the quarterly period ended December 31, 2022 was $0.9 million, including amounts reclassified from accumulated other comprehensive income. The Company considers all investments with original maturities of greater than three months and less than 12 months to be short-term investments. There were no available-for-sale-securities outstanding as of December 31, 2022. The fair value of available-for-sale securities outstanding as of September 30, 2022 is as follows (in thousands): Amortized Gross Gross Effect of Fair U.S. Treasury Bills $ 25,962 $ 2,177 $ — $ (2,140 ) $ 25,999 Assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurements. The Company reviews the fair value hierarchy classification at each reporting date. Changes in the ability to observe valuation inputs may result in a reclassification of levels for certain assets or liabilities within the fair value hierarchy. The Company did not have any transfers of assets and liabilities between the levels of the fair value measurement hierarchy during the years presented. As of December 31, 2022 and September 30, 2022, the carrying value of the Company’s financial instruments included in current assets and current liabilities (including cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, deferred revenue) approximate fair value due to the short-term nature of such items. The money market funds within cash equivalents and available-for-sale securities are classified within Level 1 of the hierarchy as the values are derived from quoted prices in active markets. The Company’s warrants are recorded at fair value on a recurring basis. The estimation of fair value for these investments requires the use of significant unobservable inputs, and these inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. As a result, the Company classifies the Public Warrants (as defined in Note 6) as level 1, the Private Warrants (as defined in Note 6) as level 2, and the Kreos Rollover Warrants (as defined in Note 6) as level 3, within the fair value hierarchy. Refer to Note 6 Warrants for further details on the valuation inputs. We have not elected the fair value option as prescribed by ASC 825, The Fair Value Option for Financial Assets and Financial Liabilities, for our financial assets and liabilities that are not otherwise required to be carried at fair value. Under ASC 820, Fair Value Measurements and Disclosures, material financial assets and liabilities not carried at fair value, such as our long-term debt and accounts receivable and payable, are reported at their carrying values.
Accounts Receivable, Net	Accounts Receivable, Net Accounts receivable is recognized if and when an amount of consideration is due from a customer and is unconditional (i.e., only the passage of time is required before payment of the consideration is due). Accounts receivable are non-interest bearing and are generally on terms of 30 to 90 days. Generally, trade receivables are written-off if past due for more than 12 months and are not subject to enforcement activity. Accounts receivable presented on the consolidated balance sheets are adjusted for any write-offs and net of allowance for credit losses. An analysis is performed at each reporting date using a provision matrix to measure expected credit losses. The Company applies a simplified approach in calculating current expected credit losses (CECL). Therefore, the Company does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime CECLs at each reporting date. The Company has established a provision matrix that is based on the Company’s historical observed default rates. The Company will calibrate the historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment. The Company’s estimates of the allowance for credit losses may not be indicative of the Company’s actual credit losses requiring additional charges to be incurred to reflect the actual amount collected. The following table presents the changes in the allowance for credit losses: December 31, September 30, (in thousands) Balance, beginning of year $ 642 $ 394 Add: provision for credit losses 485 400 Less: write-offs, net of recoveries (4 ) (94 ) Foreign currency translation 38 (58 ) Balance, end of year $ 1,161 $ 642
Prepaids and Other Current Assets	Prepaids and Other Current Assets Prepaid expenses and other current assets totaled $5.9 million and $15.8 million as of December 31, 2022 and September 30, 2022, respectively. Prepaid expenses totaled $3.4 million and $13.5 million as of December 31, 2022 and September 30, 2022, respectively. Prepaid expenses as of December 31, 2022 were primarily related to payments made to third parties in the ordinary course of business. As of September 30, 2022, prepaid expenses were primarily related to deferred equity issuance costs in anticipation of the Business Combination, which were reclassified to equity during the quarter ended December 31, 2022. Other current assets primarily consisted of deferred commission totaling $1.8 million as of December 31, 2022 and September 30, 2022. Other receivables totaled $0.7 million and $0.5 million as of December 31, 2022 and September 30, 2022, respectively.
Warrant Liabilities	Warrant Liabilities As discussed in Note 6 Warrants, the Legacy MariaDB preferred share warrants were either settled or converted into Ordinary Share warrants through the Business Combination (referred to as the “Legacy MariaDB Warrants”). Further, as discussed in Note 6 Warrants, the Company assumed Private Warrants and Public Warrants through the Business Combination. The Company accounts for its warrants in accordance with the guidance contained in ASC 815-40. Such guidance provides that because these warrants do not meet the criteria for equity treatment thereunder, each warrant must be recorded as a derivative liability. The warrants are measured at fair value on a recurring basis. The Company estimates the fair value of the Legacy MariaDB Warrants using the Black-Scholes option pricing model and assumptions that are based on the individual characteristics of the warrants or instruments on the valuation date, as well as assumptions for expected volatility, expected life, yield, and risk-free interest rate. The Company estimates the fair value of the Public Warrants based on the observable market quote in an active market under the ticker MRDB.WS. As the transfer of Private Warrants to anyone outside of a small group of individuals who are permitted transferees would result in the Private Warrants having substantially the same terms as the Public Warrants, the Company determined that the fair value of each Private Warrant is equivalent to that of each Public Warrant, with an insignificant adjustment for short-term marketability restrictions. The Company continues to adjust the liability for changes in fair value until the earlier of the exercise of the warrants, the expiration of the warrants, or until such time as the warrants are no longer considered a liability.
Segment Information	Segment Information Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker (“CODM”) who is the Company’s chief executive officer, in deciding how to allocate resources and assess our financial and operational performance. The CODM evaluates the Company’s financial information and resources and assesses the performance of these resources on a consolidated and aggregated basis. Accordingly, the Company has determined that it operates in one operating and reportable
Stock-Based Compensation	Stock-Based Compensation Employees (including senior executives) of the Company have been granted share-based payments in the form of stock options. Stock-based compensation costs are calculated based on the fair value of the share-based award on the date the grant is made using the Black-Scholes option-pricing model for stock options and recognized as compensation expense in the accompanying consolidated statement of operations and comprehensive loss on a straight-line basis over the requisite service period, which is the vesting period. Determining the appropriate fair value model and related input assumptions requires judgment, including estimating the fair value of Ordinary Shares, share price volatility, and expected term, which impact the fair value estimated and the expense that will be recognized. Legacy MariaDB granted options to its employees, members of the board as well as some advisors under the following plans, collectively (the “Legacy Plans”): • Summer Share Option Plan 2022 USA • Global Share Option Plan 2017 • Global Share Option Plan 2017 USA • Global Share Option Plan 2014 Europe • Global Share Option Plan 2014 USA • Global Share Option Plan 2012 Europe • Global Share Option Plan 2012 USA • Global Share Option Plan 2012 France • Global Share Option Plan 2010 Europe • Global Share Option Plan 2010 USA • Global Share Option Plan 2010 France In connection with the Business Combination, the equity awards issued and outstanding under the Legacy Plans listed above (each, a “Legacy MariaDB Equity Award”) were automatically converted into an equity award to be settled in MariaDB plc Ordinary Shares generally on the same terms and conditions as were applicable to such Legacy MariaDB Equity Award immediately prior to the Business Combination. On December 18, 2022, MariaDB plc approved and adopted a new plan, the MariaDB plc 2022 Equity Incentive Plan, which became effective immediately as of closing of the Business Combination on December 16, 2022 as described in Note 8 Stock-based Compensation. The type of awards permitted under the new plan include stock options, stock appreciation rights, stock awards, restricted stock awards, restricted stock unit awards, performance awards and other stock awards. As of December 31, 2022, stock options are the only type of share-based payment that has been granted under the Company’s plans.
Recent Accounting Updates	Significant Accounting Policies The accounting policies used in the preparation of these unaudited condensed consolidated financial statements are the same as those disclosed in the audited consolidated financial statements and related notes for the year ended September 30, 2022, included in the Company’s Form 8-K filed on December 22, 2022. Recent Accounting Updates Changes to GAAP are established by the Financial Accounting Standards Board (“FASB”) in the form of accounting standards updates (“ASU”). ASU’s not listed below were assessed and determined not to be applicable or are expected to have minimal impact on the Company’s consolidated financial statements. Recently Adopted Accounting Updates In December 2019, the FASB issued ASU 2019-12, “Simplifying the Accounting for Income Taxes.” This guidance, among other provisions, eliminates certain exceptions to existing guidance related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. This guidance also requires an entity to reflect the effect of an enacted change in tax laws or rates in its effective income tax rate in the first interim period that includes the enactment date of the new legislation, aligning the timing of recognition of the effects from enacted tax law changes on the effective income tax rate with the effects on deferred income tax assets and liabilities. Under existing guidance, an entity recognizes the effects of the enacted tax law change on the effective income tax rate in the period that includes the effective date of the tax law. ASU 2019-12 is effective for public business entities in fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. The Company adopted this standard on October 1, 2022. The adoption of this standard did not have a material impact on the consolidated financial statements. In May 2021, the FASB issued ASU 2021-04, “Earnings Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40)”, which clarifies and reduces diversity in an issuer’s accounting for a modification or an exchange of a freestanding equity-classified written call option that remains equity being classified after modification or exchange as (1) an adjustment to equity and, if so, the related earnings per share (EPS) effects, if any, or (2) an expense and, if so, the manner and pattern of recognition. This will be effective for fiscal years beginning after December 15, 2021, and interim periods within those years. Early application is permitted, including application in an interim period as of the beginning of the fiscal year that includes that interim period. The ASU should be applied prospectively. The Company adopted this standard on October 1, 2022. The adoption of this standard did not have a material impact on the consolidated financial statements. Recent Accounting Updates Not Yet Effective In October 2021, the FASB issued Accounting Standards Update No. 2021-08, Business Combinations (Topic 805), Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires an entity (acquirer) to recognize and measure contract assets and liabilities acquired in a business combination in accordance with Topic 606, Revenue from Contracts with Customers. This update is effective for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, with early adoption permitted. The amendments should be applied prospectively to business combinations occurring on or after the effective date of the amendments. The Company is currently evaluating the expected impact the standard will have on its consolidated financial statements.
MARIADB CORPORATION AB [Member]
Use of Estimates		Use of Estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make judgements, estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Such estimates include but are not limited to fair value measurement of financial instruments, allowances for credit losses, the incremental borrowing rate related to the Company’s lease liabilities, fair value of acquired intangible assets and goodwill, useful lives of acquired intangible assets and property and equipment, stock-based compensation, revenue recognition and accounting for income taxes. The Company based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Since future events and their effects cannot be predicted with absolute certainty, actual results could differ from current estimates. In 2020, the global economy and financial markets had been severely affected by the COVID-19 COVID-19 COVID-19
Foreign currency		Foreign currency The functional currency of the Company is the Euro (EUR). The functional currency of the Company’s international subsidiaries is either the EUR or the local currency in which the international subsidiary operates. For the foreign subsidiaries where the functional currency is not the local currency, local currency denominated monetary assets and liabilities are re-measured re-measured re-measurement The Company is exposed to fluctuations between the U.S. dollar and the EUR. The change in the value of the EUR relative to the U.S. dollar may affect the Company’s financial results reported in the U.S. dollar terms without giving effect to any underlying changes in its business or
Cash and Cash Equivalents		Cash and Cash Equivalents Cash and cash equivalents include cash held in our bank accounts and on hand as well as highly liquid investments with an original maturity of three months or less at acquisition. The Company maintains such investments in immaterial money market funds, which have readily determinable fair values using quoted prices in active markets.
Concentration of Credit Risk		Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk are primarily cash and cash equivalents and accounts receivable. Substantially all of the Company’s cash and cash equivalents are maintained at financial institutions in the United States and Finland. Cash and cash equivalents can exceed amounts insured by the Federal Deposit Insurance Corporation and Deposit Guarantee schemes of up to $ 250,000 100,000 Customer credit risk is managed by the business and is subject to the Company’s established policy and procedures relating to customer credit risk management. The credit quality of a customer is assessed based on an extensive credit rating scorecard and individual credit limits are defined in accordance with this assessment. Outstanding customer receivables and contract assets are regularly monitored. The Company evaluates the concentration of risk with respect to trade receivables as low, as its customers are in several geographical regions and industries and operate in largely independent markets. As of September 30, 2022, no customer accounted for more than 10% of the total balance of accounts receivable. As of September 30, 2021, one customer accounted for 12.8% of the total balance of accounts receivable. For the years ended September 30, 2022 and 2021, no customer accounted for more than 10% of the Company’s total revenues.
Fair Value of Financial Instruments		Fair Value of Financial Instruments Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs, as described below, of which the first two are considered observable and the last unobservable, that may be used to measure fair value: Level 1: Quoted prices in active markets for identical assets or liabilities. Level 2: Quoted prices for identical or similar assets and liabilities in markets that are not active or observable inputs other than quoted prices in active markets for identical or similar assets or liabilities. Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. These include the Black-Scholes option-pricing model which uses inputs such as expected volatility, risk-free interest rate and expected term to determine fair market valuation. As of September 30, 2022, the Company’s investment securities consisted of $26.0 million in United States (“U.S.”) Treasury Bills, all of which mature by December 2022. During the year ended September 30, 2022, the Company changed the classification of its U.S. Treasury Bills from held-to-maturity available-for-sale available-for-sale value. Any unrealized gains or losses are recorded in accumulated other comprehensive income within the consolidated balance sheet. Any realized gains and losses are recorded as a part of other expense, net in the consolidated statements of operations and comprehensive loss in accordance with ASC 320 “Investments—Debt and Equity Security.” The Company considers all investments with original maturities of greater than three months and less than 12 months to be short-term investments. The fair value of available-for-sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Effect of Foreign Currency Translation Fair Value U.S. Treasury Bills $ 25,962 $ 2,177 $ — $ (2,140 ) $ 25,999 Assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurements. The Company reviews the fair value hierarchy classification at each reporting date. Changes in the ability to observe valuation inputs may result in a reclassification of levels for certain assets or liabilities within the fair value hierarchy. The Company did not have any transfers of assets and liabilities between the levels of the fair value measurement hierarchy during the years presented. As of September 30, 2022 and 2021, the carrying value of the Company’s financial instruments included in current assets and current liabilities (including cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, deferred revenue) approximate fair value due to the short-term nature of such items. The money market funds within cash equivalents and available-for-sale The Company’s warrants are recorded at fair value on a recurring basis. The estimation of fair value for these investments requires the use of significant unobservable inputs, and as a result, the Company classifies these liabilities as Level 3 within the fair value hierarchy. Refer to Note 7 for further details on the valuation inputs. We have not elected the fair value option as prescribed by ASC 825, The Fair Value Option for Financial Assets and Financial Liabilities, for our financial assets and liabilities that are not otherwise required to be carried at fair value. Under ASC 820, Fair Value Measurements and Disclosures, material financial assets and liabilities not carried at fair value, such as our long-term debt and accounts receivable and payable, are reported at their carrying values.
Accounts Receivable, Net		Accounts Receivable, Net An accounts receivable is recognized if and when an amount of consideration is due from a customer and is unconditional (i.e., only the passage of time is required before payment of the consideration is due). Accounts receivable are non- written-off The following table presents the changes in the allowance for credit losses: Year Ended September 30, 2022 2021 (in thousands) Balance, beginning of year $ 394 $ 246 Add: provision for credit losses 400 417 Less: write-offs, net of recoveries (94 ) (255 ) Foreign currency translation (58 ) (14 ) Balance, end of year $ 642 $ 394
Prepaids and Other Current Assets		Prepaids and Other Current Assets Prepaid expenses for the year ended September 30, 2022 were primarily related to deferred equity issuance costs in anticipation of the Business Combination. Prepaid expenses for the year ended September 30, 2021 are payments made to vendors or services providers for future services. Other current assets primarily consist of deferred commissions. Prepaid expenses totaled $13.5 million and $2.3 million as of September 30, 2022 and 2021, respectively. The remaining balance within prepaids and other current assets related to deferred commissions, totaling $1.8 million and $2.3 million as of September 30, 2022 and 2021, respectively, and other receivables totaling $0.5 million and $0.1 million as of September 30, 2022 and 2021, respectively.
Property and Equipment, Net		Property and Equipment, Net Property and equipment are recorded at cost, net of accumulated depreciation. The Company records depreciation over the estimated useful lives of the assets, typically two
Business Combinations		Business Combinations We apply the provisions of ASC 805, Business Combinations (ASC 805), in accounting for our acquisitions. ASC 805 requires that we evaluate whether a transaction pertains to an acquisition of assets, or to an acquisition of a business. A business is defined as an integrated set of assets and activities that is capable of being conducted and managed for the purpose of providing a return to investors. Asset acquisitions are accounted for by allocating the cost of the acquisition to the individual assets and liabilities assumed on a relative fair value basis; whereas the acquisition of a business requires us to recognize separately from goodwill the assets acquired and the liabilities assumed at the acquisition date fair values. The Company uses its best estimates and assumptions to assign fair value to the tangible and intangible assets acquired and liabilities assumed as of the acquisition date. The excess of the fair value of purchase consideration over the fair values of the tangible and intangible assets acquired and liabilities assumed is recorded as goodwill. These estimates are inherently uncertain and subject to refinement. During the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the fair value of these tangible and intangible assets acquired and liabilities assumed, with the corresponding offset to goodwill. In addition, uncertain tax positions and tax-related
Leases		Leases The Company enters into various operating leases for office space. The leases expire at various dates, have certain options to renew, and may contain escalation provisions. At the inception of a contract, the Company determines whether the arrangement is or contains a lease based on the facts and circumstances present. Operating lease right-of-use Lease expense on leases containing known future scheduled rent increases is recorded on a straight-line basis over the term of the respective leases beginning on the Commencement Date. The difference between lease expense and rent paid is accounted for as a component of operating lease right-of-use right-of-use right-of-use right-of-use Operating leases are reflected in operating lease right-of-use
Goodwill and Intangible Assets		Goodwill and Intangible Assets Goodwill represents the excess of cost over fair value of identified assets acquired and liabilities assumed by the Company in The Company tests goodwill for impairment annually or more frequently if events or changes in circumstances indicate that the carrying value of goodwill may not be recoverable. The Company operates as a single operating segment with one reporting unit and consequently evaluates goodwill for impairment based upon an evaluation of the fair value of the Company as a whole. The Company’s single reporting unit had a negative carrying value as of September 30, 2022 and 2021. The Company may first assess qualitative factors to determine whether it is more likely than not that the fair value of the Company’s single operating segment is less than its carrying amount as a basis for determining whether it is necessary to perform the quantitative goodwill impairment test. If the Company prefers to bypass the qualitative assessment or determines that it is more likely than not that its fair value is less than its carrying amount based on the qualitative factors, then the quantitative goodwill impairment test will be performed. In accordance with the Company’s policy, the Company completed its annual evaluation for impairment as of September 30, 2022 using a qualitative assessment. The annual evaluation for goodwill impairment as of September 30, 2022 and September 30, 2021 did not result in an impairment. Intangible assets acquired separately are measured on initial recognition at cost and are amortized on a straight-line basis over their estimated useful life. The cost of intangible assets acquired in a business combination is their fair value at the date of acquisition. The Company evaluates the recoverability of acquired finite-lived intangible assets for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Factors that could trigger an impairment review include significant under-performance relative to expected historical or projected future operating results, significant changes in the manner of the Company’s use of the acquired assets or the strategy for the Company’s overall business or significant negative industry or economic trends. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If such review indicates that the carrying amount of intangible assets is not recoverable, the carrying amount of such assets is reduced to fair value. The Company has not recorded any material impairment charges related to acquired finite-lived intangible assets during the years presen
Warrant Liabilities		Warrant Liabilities The Company accounts for its preferred share warrants issued in connection with its various financing transactions based upon the characteristics and provisions of the instrument. The preferred share warrants were issued for no cash consideration as detachable freestanding instruments but can be converted to convertible preferred shares at the holder’s option based on the exercise price of the warrant. However, the deemed liquidation provisions of the convertible preferred shares are considered contingent redemption provisions that are not solely within the control of the Company. The Company recognized warrants to purchase shares of its convertible preferred shares as warrant liabilities, measured at fair value at inception and subsequently re-measured
Convertible Preferred Shares		Convertible Preferred Shares The Company records all convertible preferred shares at their respective transaction prices on the dates of issuance, less issuance costs. The Company classifies its convertible preferred shares as temporary equity on the accompanying consolidated balance sheets as of September 30, 2022 and 2021 because the requirements of a deemed liquidation event as defined within the Company’s amended and restated articles of association are not entirely within the Company’s control. In the event of such deemed liquidation event, the proceeds are distributed in accordance with certain liquidation preferences, provided that the holders of preferred shares have not converted their shares into common shares. The Company has not adjusted the carrying value of outstanding preferred shares to its liquidation preference because a deemed liquidation event is not probable of occurring as of the end of the reporting period.
Convertible Notes		Convertible Notes During the year ended September 30, 2022, we issued a convertible note and such note was converted into Company equity, with such note being accounted for in accordance with ASC 470-20,
Segment Information		Segment Information Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker (“CODM”) who is the Company’s chief executive officer, in deciding how to allocate resources and assess our financial and operational performance. The CODM evaluates the Company’s financial information and resources and assesses the performance of these resources on a consolidated and aggregated basis. Accordingly, the Company has determined that it operates in one operating and reportable segment.
Revenue Recognition		Revenue Recognition The Company derives its revenue from (1) database-related subscription solutions, including open source software integrated with post-contract customer support (“PCS”), (2) consumption-based database-as-a-service The Company recognizes revenue in accordance with Accounting Standards Codification, Revenue from Contracts with Customers The Company recognizes revenue when its customer obtains control of promised goods or services in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In determining the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements, the Company performs the following steps: A. Identification of the contract, or contracts, with a customer: B. Identification of the performance obligations in the contract: C. Determination of the transaction price: D. Allocation of the transaction price to the performance obligations in the contract: E. Recognition of revenue, when, or as the Company satisfies a performance obligation:
Research and Development		Research and Development Research and development expenses consist primarily of personnel costs, including salaries bonuses, benefits, and stock-based compensation, as well as contractor and professional services fees, software and subscription services dedicated for use by the Company’s research and development organization and allocated overhead. Costs to acquire technologies to be used in research and development that have not reached technological feasibility and have no alternative future use are expensed as incurred.
Sales and Marketing		Sales and Marketing Sales and marketing expenses consist of personnel-related costs, including salaries, sales commissions, bonuses, benefits, stock-based compensation, third-party costs related to marketing programs, and travel-related costs as well as allocated overhead. All advertising costs are expensed as incurred. Advertising costs incurred and recorded in sales and marketing expenses during each of the years ended September 30, 2022 and 2021 were approximately $5.5 million and $3.3 million, respectively.
General and Administrative expenses		General and Administrative expenses General and administrative expenses consist of non-personnel
Interest Expense		Interest Expense Borrowing costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds.
Pension Benefits Expense		Pension Benefits Expense Pension benefits expense is payroll related statutory social security costs for employees outside the United States that are paid to state-controlled insurance companies. Pension benefits expense is included in cost of revenue and operating expenses in the consolidated statements of operations comprehensive loss, and totaled $0.9 million and $0.6 million for the years ended September 30, 2022 and 2021, respectively.
Income Taxes		Income Taxes The Company follows the asset and liability method of accounting for income taxes. This method requires recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities. Estimates and judgments occur in the calculation of certain tax liabilities and in the determination of the recoverability of certain deferred income tax assets, which arise from temporary differences and carryforwards. Valuation allowances are established when necessary to reduce the deferred tax assets to the amount the Company believes is more likely than not to be realized. The Company recognizes the tax benefit from uncertain tax positions only if it believes that the tax position will be sustained on examination by the tax authorities, based on the technical merits of the position. The tax benefit is measured based on the largest benefit that is more likely than not of being realized upon ultimate settlement. The Company recognizes interest and penalties on amounts due to taxing authorities as a component of other income (expense), net.
Stock-Based Compensation		Stock-Based Compensation Employees (including senior executives) of the Company are granted share-based payments in the form of stock options. MariaDB has granted options to its employees, members of the board as well as some advisors under the following plans, collectively (the “Plans”): • Summer Share Option Plan 2022 USA • Global Share Option Plan 2017 • Global Share Option Plan 2017 USA • Global Share Option Plan 2014 Europe • Global Share Option Plan 2014 USA • Global Share Option Plan 2012 Europe • Global Share Option Plan 2012 USA • Global Share Option Plan 2012 France • Global Share Option Plan 2010 Europe • Global Share Option Plan 2010 USA • Global Share Option Plan 2010 France The Plans provide for the grant of equity-based awards with their terms generally similar to the Company’s Global Share Option Plan 2017 approved in 2017. In addition, on July 4, 2022, the Company’s board approved the Summer 2022 USA Share Option Plan (the “2022 US Plan”) as described in Note 9. Stock-based compensation costs are calculated based on the fair value of the share-based award on the date the grant is made using the Black-Scholes option-pricing model for stock options and recognized as compensation expense in the accompanying consolidated statement of operations and comprehensive loss on a straight-line basis over the requisite service period, which is the vesting period. Determining the appropriate fair value model and related input assumptions requires judgment, including estimating the fair value of the Company’s common shares, share price volatility, and expected term, which impact the fair value estimated and the expense that will be r ec
Net Loss Per Share		Net Loss Per Share The Company calculates basic net loss per share by dividing net loss attributable to common shareholders by the weighted-average number of shares of common shares outstanding during the period, less shares subject to repurchase. Diluted net loss per share is computed by giving effect to all potentially dilutive common shares outstanding during the period using the treasury-stock method and preferred shares using the if-converted Diluted net loss per share is the same as basic net loss per share for each period presented since the effects of potentially dilutive securities are antidilutive given the net loss of the Company.
Recent Accounting Updates		Recent Accounting Updates Changes to GAAP are established by the Financial Accounting Standards Board (“FASB”) in the form of accounting standards updates (“ASU”). ASU’s not listed below were assessed and determined not to be applicable or are expected to have minimal impact on the Company’s consolidated financial statements. Recently Adopted Accounting Updates In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) In February 2016, the FASB issued ASU 2016-02, right-to-use non-lease right-of-use In June 2016, the FASB issued ASU 2016-13, 2016-13 In January 2017, the FASB issued ASU 2017-04, 2017-04 tax-deductible In June 2018, the FASB issued ASU 2018-07, 2018-07 In August 2018, the FASB issued ASU 2018-13, 2018-13 In August 2018, the FASB issued ASU 2018-15, Internal-Use 350-40): internal-use In August 2020, the FASB issued ASU 2020-06, 470-20) 815-40): Company is the first quarter of 2024, with early adoption permitted beginning first quarter of 2021. The Company adopted this standard on October 1, 2021. The adoption of this standard did not have a material impact on the consolidated financial statements. Recent Accounting Updates Not Yet Effective In December 2019, the FASB issued ASU 2019-12, 2019-12 In May 2021, the FASB issued ASU 2021-04, 470-50), 815-40)”, In October 2021, the FASB issued Accounting Standards Update No. 2021-08,

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Schedule of fair value of available-for-sale securities	The fair value of available-for-sale securities outstanding as of September 30, 2022 is as follows (in thousands): Amortized Gross Gross Effect of Fair U.S. Treasury Bills $ 25,962 $ 2,177 $ — $ (2,140 ) $ 25,999
Schedule of changes in allowance for credit losses	The following table presents the changes in the allowance for credit losses: December 31, September 30, (in thousands) Balance, beginning of year $ 642 $ 394 Add: provision for credit losses 485 400 Less: write-offs, net of recoveries (4 ) (94 ) Foreign currency translation 38 (58 ) Balance, end of year $ 1,161 $ 642
MARIADB CORPORATION AB [Member]
Schedule of fair value of available-for-sale securities		The fair value of available-for-sale Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Effect of Foreign Currency Translation Fair Value U.S. Treasury Bills $ 25,962 $ 2,177 $ — $ (2,140 ) $ 25,999
Schedule of changes in allowance for credit losses		The following table presents the changes in the allowance for credit losses: Year Ended September 30, 2022 2021 (in thousands) Balance, beginning of year $ 394 $ 246 Add: provision for credit losses 400 417 Less: write-offs, net of recoveries (94 ) (255 ) Foreign currency translation (58 ) (14 ) Balance, end of year $ 642 $ 394

Revenue (Tables)

Revenue (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Revenue
Schedule of disaggregation of revenue	Three Months Ended 2022 2021 (in thousands) EMEA $ 4,649 $ 3,953 Americas 5,963 5,095 APAC 2,193 1,652 Total revenue $ 12,805 $ 10,700
MARIADB CORPORATION AB [Member]
Revenue
Schedule of disaggregation of revenue		Year Ended September 30, 2022 2021 (in thousands) EMEA $ 16,092 $ 14,250 Americas 20,933 15,842 APAC 6,660 5,936 Total revenue $ 43,685 $ 36,028
Subscription
Revenue
Schedule of disaggregation of revenue	Three Months Ended 2022 2021 (in thousands) Cloud related $ 1,879 $ 991 Other subscription 9,398 8,518 Total subscription revenue $ 11,277 $ 9,509
Subscription | MARIADB CORPORATION AB [Member]
Revenue
Schedule of disaggregation of revenue		Year Ended September 30, 2022 2021 (in thousands) MariaDB Enterprise $ 37,283 $ 30,900 MariaDB SkySQL 1,168 906 Total subscription revenue $ 38,451 $ 31,806

Acquisition (Tables)

Acquisition (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Schedule of fair value of consideration	The components of the preliminary fair value of consideration transferred are as follows ($ in thousands): Cash consideration $ 1,661 Equity consideration 2,056 Deferred consideration 100 Total fair value of consideration transferred $ 3,817
Schedule of purchase price allocation	The following table summarizes the preliminary purchase price allocation as of the acquisition date ($ in thousands): Initial Amounts Measurement Period Preliminary Amounts Cash and cash equivalents $ 5 — $ 5 Accounts receivable, net 47 — 47 Property, plant and equipment, net 4 — 4 Intangible assets, net 670 — 670 Other assets 103 — 103 Total identifiable assets acquired $ 829 — $ 829 Accounts payable 40 — 40 Accrued expenses 16 — 16 Deferred tax liability — $ 238 238 Other liabilities 39 — 39 Total identifiable liabilities assumed $ 95 $ 238 $ 333 Total identifiable net assets $ 734 (238 ) $ 496 Goodwill $ 3,083 238 $ 3,321
Schedule of acquired intangible assets and estimated useful lives	The following table summarizes the preliminary valuation of acquired intangible assets and estimated useful lives as of the acquisition date ($ in thousands): Estimated Fair Customer Relationships 8.0 $ 130 Developed Technology 5.0 470 Trademarks 3.0 70 Total identifiable intangible assets $ 670
MARIADB CORPORATION AB [Member]
Schedule of fair value of consideration		The components of the preliminary fair value of consideration transferred are as follows ($ in thousands): Cash consideration $ 1,661 Equity consideration 2,056 Deferred consideration 100 Total fair value of consideration transferred $ 3,817
Schedule of purchase price allocation		The following table summarizes the preliminary purchase price allocation as of the acquisition date ($ in thousands): Cash and cash equivalents $ 5 Accounts receivable, net 47 Property, plant and equipment, net 4 Intangible assets, net 670 Other assets 103 Total identifiable assets acquired $ 829 Accounts payable 40 Accrued expenses 16 Other liabilities 39 Total identifiable liabilities assumed $ 95 Total identifiable net assets $ 734 Goodwill $ 3,083
Schedule of acquired intangible assets and estimated useful lives		The following table summarizes the preliminary valuation of acquired intangible assets and estimated useful lives as of the acquisition date ($ in thousands): Estimated useful Fair Customer Relationships 8.0 $ 130 Developed Technology 5.0 470 Trademarks 3.0 70 Total identifiable intangible assets $ 670

Property and Equipment (Tables)

Property and Equipment (Tables) - MARIADB CORPORATION AB [Member]	12 Months Ended
	Sep. 30, 2022
Schedule of Property, Plant and Equipment	Property and equipment, net consists of the following: As of September 30, 2022 2021 (in thousands) Office equipment $ 1,084 $ 834 Furniture and fixtures 415 416 Leasehold improvements and other 524 608 2,023 1,858 Less: accumulated depreciation (1,315 ) (932 ) Property and equipment, net $ 708 $ 926
Schedule of Depreciation Expense	Depreciation expense in the accompanying consolidated statements of operations and comprehensive loss consisted of the following: Year Ended 2022 2021 (in thousands) Cost of revenue $ 14 $ 8 Research and development expenses 96 90 Sales and marketing expenses 54 52 General and administrative expenses 196 197 Total depreciation expense $ 360 $ 347

Goodwill and Identifiable Int_2

Goodwill and Identifiable Intangible Assets (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Indefinite-Lived Intangible Assets [Line Items]
Summary of changes in goodwill	The following table summarizes the change in goodwill for the quarter ended December 31, 2022: (in thousands) September 30, 2022 $ 7,535 Measurement period adjustments 238 Foreign currency translation 43 December 31, 2022 $ 7,816
MARIADB CORPORATION AB [Member]
Indefinite-Lived Intangible Assets [Line Items]
Summary of changes in goodwill		The following table summarizes the change in goodwill for the year ended September 30, 2022: (in September 30, 2021 $ 4,649 Goodwill acquired 3,083 Foreign currency translation (197 ) September 30, 2022 $ 7,535
Summary of Intangible assets, net		Intangible assets, net consisted of the following: As of September 30, 2022 Gross Accumulated Amortization Net (in thousands) Customer relationships $ 711 $ (240 ) $ 471 Developed technology 780 (289 ) 491 Website 251 (205 ) 46 Other intangible assets 150 (38 ) 112 Total intangible assets $ 1,892 $ (772 ) $ 1,120 As of September 30, 2021 Gross Value Accumulated Amortization Net (in thousands) Customer relationships $ 590 $ (179 ) $ 411 Developed technology 340 (207 ) 133 Website 251 (153 ) 98 Other intangible assets 97 (33 ) 64 Total intangible assets $ 1,278 $ (572 ) $ 706
Summary of Amortization expense in the accompanying consolidated statements of operations and comprehensive loss		Amortization expense in the accompanying consolidated statements of operations and comprehensive loss consisted of the following: Year Ended September 30, 2022 2021 (in thousands) Research and development expenses $ 43 $ — Sales and marketing expenses 52 59 General and administrative expenses 129 140 Total amortization expense $ 224 $ 199
Summary of amortization expense related to the intangible assets		As of September 30, 2022, future amortization expense related to the intangible assets is as follows: Future Amortization Expenses (in 2023 $ 310 2024 212 2025 192 2026 162 2027 146 Thereafter 98 Total future amortization expense $ 1,120

Goodwill (Tables)

Goodwill (Tables)	3 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of changes in goodwill	The following table summarizes the change in goodwill for the quarter ended December 31, 2022: (in thousands) September 30, 2022 $ 7,535 Measurement period adjustments 238 Foreign currency translation 43 December 31, 2022 $ 7,816

Warrants (Tables)

Warrants (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Warrants [Line Items]
Schedule of warrants issued and outstanding	Warrants Outstanding Fair Value Warrants Number of Purchase December 31, September 30, December 31, September 30, (in thousands) Kreos Rollover Warrant 190,559 € 2.28 190,559 190,559 $ 417 $ 478 Series C – 2017 1,215,345 € 0.04 — 74,479 — 335 Series C – 2020 786,234 € 5.22 — 652,126 — 936 Public Warrants 8,850,458 $ 11.50 8,850,458 — 3,186 — Private Warrants 7,310,297 $ 11.50 7,310,297 — 2,632 — 18,352,893 16,351,314 917,164 $ 6,235 $ 1,749
Schedule of fair values for warrant liabilities	Warrant (in thousands) September 30, 2022 $ 1,749 Change in fair value (1,731 ) Warrants assumed in the Business Combination 7,111 Settlement of 2017 Series C Warrants put option (427 ) Exercised (649 ) Foreign currency translation 182 December 31, 2022 $ 6,235 Warrant (in thousands) September 30, 2021 $ 5,303 Change in fair value 120 Foreign currency translation (116 ) December 31, 2021 $ 5,307
Schedule of fair values of warrants and option rights were determined using the Black-Scholes option-pricing model with the input assumptions	Three Months Ended December 31, 2022 2021 Expected volatility range (weighted average) 47.78% 35.50% to 50.00% (35.63%) Dividend yield 0.00% 0.00% Risk-free interest rates range (weighted average) 4.18% 0.19% to 1% (0.595%) Expected term range (weighted average) 3.38 years 0.08 years to 3.67 years (1.19 years)
MARIADB CORPORATION AB [Member]
Warrants [Line Items]
Schedule of warrants issued and outstanding		Warrants Outstanding Fair Value Warrants Number of warrants issued Purchase price per share in EUR September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 (in thousands) Series B 835,185 € 0.52 835,185 835,185 $ 478 $ 65 Series C – 2017 5,326,623 € 0.01 326,429 5,326,623 335 4,546 Series C – 2020 3,445,912 € 1.19 2,858,143 3,445,912 936 692 9,607,720 4,019,757 9,607,720 $ 1,749 $ 5,303
Schedule of fair values for warrant liabilities		Warrant liabilities (in thousands) September 30, 2021 $ 5,303 Change in fair value 5,712 Settlement of put option (7,749 ) Exercised (101 ) Foreign currency translation (1,416 ) September 30, 2022 $ 1,749 Warrant liabilities (in thousands) September 30, 2020 $ 9,017 Change in fair value (3,626 ) Foreign currency translation (88 ) September 30, 2021 $ 5,303
Schedule of fair values of warrants and option rights were determined using the Black-Scholes option-pricing model with the input assumptions		Year Ended September 30, 2022 2021 Expected volatility range (weighted average) 40.25% to 48.99% (46.71%) 35.54% to 50.00% (37.51%) Dividend yield 0.00% 0.00% Risk-free interest rates range (weighted average) 3.85% to 4.24% (4.15%) 0.53% to 1.00% (0.94%) Expected term range (weighted average) 3.03 years to 9.83 years 3.83 years to 10.72 years

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit) (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Schedule of information related to issuance of the Company's preferred shares	The following table summarizes information related to issuance of Legacy MariaDB’s preferred shares as of September 30, 2022: Preferred Shares Class Number of Shares Carrying Price per share Number of Liquidation (in thousands) (in thousands) Series A 2,308,741 2,308,741 $ 6,668 From $ 2.68 to $ 2.95 2,308,741 $ 6,676 Series B 13,815,180 13,815,180 36,851 From $ 2.45 to $ 3.10 13,815,180 37,622 Series C 12,609,199 12,609,199 63,597 From $ 4.71 to $ 5.86 12,609,199 65,039 Series D(2) 13,149,933 13,149,933 99,853 From $ 7.82 to $ 7.90 13,149,933 103,805 41,883,053 41,883,053 $ 206,969 41,883,053 $ 213,142 (1) The carrying value reflects the gross proceeds received from the sale of the preferred shares net of issuance costs and the fair value at issuance of preferred shares warrants classified as a liability. (2) On January 31, 2022, the Company’s Board of Directors approved an amendment to the Company’s Shareholders’ Agreement to authorize an additional series of preferred shares. The Series D Preferred Shares financing consisted of accredited investors and qualified institutional investors providing an aggregate gross amount of $103.8 million, completed on January 31, 2022.
MARIADB CORPORATION AB [Member]
Schedule of information related to issuance of the Company's preferred shares		The following table summarizes information related to issuance of the Company’s preferred shares as of September 30, 2022: Preferred Shares Class Number of Shares Registered Shares Issued and Outstanding Carrying Value(1) Price per share Number of Common Shares Equivalent Shares Liquidation Preference (in (in Series A 10,118,760 10,118,760 $ 6,668 From $ 0.61 to $0.67 10,118,760 $ 6,676 Series B 60,549,235 60,549,235 36,851 From $ 0.56 to $0.71 60,549,235 37,622 Series C 55,263,659 55,263,659 63,597 From $ 1.07 to $1.34 55,263,659 65,039 Series D (2) 57,633,588 57,633,588 99,853 From $ 1.78 to $1.80 57,633,588 103,805 183,565,242 183,565,242 $ 206,969 183,565,242 $ 213,142 (1) The carrying value reflects the gross proceeds received from the sale of the preferred shares net of issuance costs and the fair value at issuance of preferred shares warrants classified as a liability. (2) On January 31, 2022, the Company’s Board of Directors approved an amendment to the Company’s Shareholders’ Agreement to authorize an additional series of preferred shares. The Series D Preferred Shares financing consisted of accredited investors and qualified institutional investors providing an aggregate gross amount of $103.8 million, completed on January 31, 2022. The following table summarizes information related to issuance of the Company’s preferred shares as of September 30, 2021: Preferred Shares Class Number of Shares Registered Shares Issued and Outstanding Carrying Value (1) Price per share Number of Common Shares Equivalent Shares Liquidation Preference (in (in thousands) Series A 10,118,760 10,118,760 $ 6,668 From $ 0.61 to $0.67 10,118,760 $ 6,676 Series B 60,549,235 60,549,235 36,851 From $ 0.56 to $0.71 60,549,235 37,622 Series C 54,675,890 54,675,890 62,707 From $ 1.07 to $1.34 54,675,890 64,249 125,343,885 125,343,885 $106,226 125,343,885 $108,547 (1) The carrying value reflects the gross proceeds received from the sale of the preferred shares net of issuance costs and the fair value at issuance of preferred shares warrants classified as a liability.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Schedule of stock option activity	The following table summarizes stock option activity under the Company’s incentive plans for the periods covered: Number Weighted Weighted- Aggregated (in years) (in thousands) Options outstanding, September 30, 2022 42,764,264 $ 0.26 Recapitalization (33,006,982 ) $ 0.88 Options outstanding, September 30, 2022 9,757,282 $ 1.14 Granted 123,280 $ 4.16 Exercised (844,350 ) $ 0.53 Forfeited (63,503 ) $ 2.67 Options outstanding, December 31, 2022 8,972,709 $ 1.23 7.51 $ 66,350 Options Exercisable, December 31, 2022 5,533,064 $ 0.61 6.69 $ 44,308 Vested and expected to vest after December 31, 2022 8,977,074 $ 1.23 7.51 $ 66,385
Schedule of fair valuation assumptions for stock options	Three Months Ended December 31, 2022 2021 Range Weighted Range Weighted Dividend yield (%) 0% - 0% 0% 0% - 0% 0% Expected volatility (%) 44.90% - 47.26% 45.90% 43.21% - 44.26% 43.78% Risk-free interest rate (%) 3.70% - 3.80% 3.76% 1.17% - 1.40% 1.29% Expected life of stock options (years) 5.00 -7.00 5.88 5.13 - 7.00 6.06 Fair value of common stock ($) $4.16 - $4.16 $4.16 $1.67 - $1.67 $1.67
Schedule of stock-based compensation expense	Three Months Ended December 31, 2022 2021 (in thousands) Cost of revenue $ 68 $ 5 Research and development expenses 220 60 Sales and marketing expenses 104 20 General and administrative expenses 224 44 Total stock-based compensation expense $ 616 $ 129
MARIADB CORPORATION AB [Member]
Schedule of stock option activity		The following table summarizes stock option activity under the Company’s incentive plans for the periods covered: Number of Shares Weighted Average Exercise Price Per Share Weighted- Average Remaining Contractual Life Aggregated Intrinsic Value (in years) (in Options outstanding, September 30, 2021 (1) 47,156,876 $ 0.13 Granted 10,053,674 $ 0.81 Exercised (9,657,581 ) $ 0.09 Forfeited (4,788,705 ) $ 0.48 Options outstanding, September 30, 2022 42,764,264 $ 0.24 7.69 $ 26,907 Options Exercisable, September 30, 2022 25,951,862 $ 0.11 6.81 $ 19,655 Vested and expected to vest after September 30, 2022 41,954,393 $ 0.24 7.69 $ 26,338 (1) The options outstanding as of September 30, 2021 have been reduced by 1,106,511 options to reflect miscellaneous prior period true up adjustments.
Schedule of fair valuation assumptions for stock options		Year Ended September 30, 2022 2021 Range Weighted Average Range Weighted Average Dividend yield (%) 0 0 0 % 0% - 0% 0 % Expected volatility (%) 43.21 44.87 % 40.19% - 57.16% 41.71 % Risk–free interest rate (%) 1.17%- 3.27% 2.81 % 0.06% - 1.39% 0.83 % Expected life of stock options (years) 5.00- 7.02 6.01 0.10 - 7.50 5.98 Fair value of common stock ($) $0.32- $0.87 $ 0.81 $0.20 - $0.20 $ 0.20
Schedule of stock-based compensation expense		Year Ended September 30, 2022 2021 (in thousands) Cost of revenue $ 143 $ 13 Research and development expenses 687 187 Sales and marketing expenses 383 81 General and administrative expenses 657 237 Total stock-based compensation expense $ 1,870 $ 518

Accrued Expenses (Tables)

Accrued Expenses (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Schedule of components of accrued expenses	December 31, 2022 September 30, 2022 (in thousands) Accrued payroll and payroll related liabilities $ 2,864 2,904 Accrued bonuses 1,205 1,208 Taxes payable 843 897 Other accrued expenses 1,312 3,893 Total accrued expenses $ 6,224 8,902
MARIADB CORPORATION AB [Member]
Schedule of components of accrued expenses		September 30, 2022 September 30, 2021 (in thousands) Accrued payroll and payroll related liabilities $ 2,904 $ 2,310 Accrued bonuses 1,208 1,206 Taxes payable 897 1,429 Other accrued expenses 3,893 1,236 Accrued interest — 593 Total accrued expenses $ 8,902 $ 6,774

Leases (Tables)

Leases (Tables) - MARIADB CORPORATION AB [Member]	12 Months Ended
	Sep. 30, 2022
Summary of Lease Costs	The components of the Company’s lease costs included in its consolidated statement of operations and comprehensive loss were as follows: Year Ended 2022 2021 (in thousands) Operating lease costs $ 653 $ 715 Short term lease costs 18 31 Variable lease costs 55 20 Total lease cost $ 726 $ 766 Year Ended 2022 2021 (in thousands) Research and development $ 29 $ 116 Sales and marketing expenses 3 7 General and administrative expenses 694 643 Total lease cost $ 726 $ 766
Summary of operating lease	The balances of the Company’s operating leases were recorded on the consolidated balance sheet as of the end of each period as follows: September 30, September 30, (in thousands) Operating lease right-of-use $ 890 $ 1,645 Operating lease liabilities, current $ 496 $ 658 Operating lease liabilities, net of current 433 1,035 Total operating lease liabilities $ 929 $ 1,693
Summary of operating lease supplemental information	The following table presents supplemental information related to the Company’s operating leases: Year Ended 2022 2021 (in thousands, average Cash paid for amounts included in the measurement of operating lease liabilities $ 664 $ 694 Weighted-average remaining lease term (in years) 1.86 2.63 Weighted-average discount rate 3.22 % 3.20 %
Summary of Future minimum lease payments under non-cancelable operating leases	Future minimum lease payments under non-cancelable Year ended September 30: 2023 $ 519 2024 421 2025 18 Total minimum payments $ 958 Less imputed interest (29 ) Present value of future minimum lease payments 929 Less current obligations under leases (496 ) Non-current $ 433

Long-term Debt (Tables)

Long-term Debt (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Schedule of debt	The components of debt are as follows: December 31, 2022 September 30, 2022 (in thousands) Term loan $ 16,053 $ 14,622 R&D loan — 122 Total $ 16,053 $ 14,744 Less: Current portion (16,053 ) (122 ) Long-term debt $ — $ 14,622
Schedule of principal payments remaining on debt outstanding	The schedule of required principal payments remaining on debt outstanding as of December 31, 2022 is as follows: Year ending September 30, Principal ( in thousands ) 2023 (remaining nine months) $ — 2024 16,053 Total principal payments $ 16,053
MARIADB CORPORATION AB [Member]
Schedule of debt		The components of debt are as follows: September 30, 2022 September 30, 2021 (in thousands) Term loan $ 14,622 $ 17,369 Capital loan — 11,579 R&D loan 122 288 Total $ 14,744 $ 29,236 Less: Current portion (122 ) (11,723 ) Long-term debt $ 14,622 $ 17,513
Schedule of principal payments remaining on debt outstanding		The schedule of required principal payments remaining on debt outstanding as of September 30, 2022 is as follows: Year ending September 30, Principal Payments ( in ) 2023 $ 122 2024 14,622 Total principal payments $ 14,744

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2022
Summary of provision for income taxes charged to operations	The provision for income taxes charged to operations was as follows: Year Ended 2022 2021 (in thousands) Current tax expense U.S. federal $ — $ — State and local 13 1 Foreign 68 83 Total current $ 81 $ 84 Deferred tax expense: U.S. federal $ — $ — State and local — — Total deferred — — Total income tax expense $ 81 $ 84
Summary of reconciliation of the statutory federal rate and the effective rate	A reconciliation of the income tax expense with the expected income tax computed by applying the statutory federal income tax rate to loss before provision for income taxes and a reconciliation of the statutory federal rate and the effective rate was calculated as follows: Year Ended 2022 2021 Tax computed at federal statutory rate 21.00 % 21.00 % State income tax—net of federal benefit (0.02 )% — % Foreign rate differential (16.05 )% (6.97 )% Change in valuation allowance 0.09 % (18.13 )% Stock-based compensation — % (0.12 )% Research and development tax credit — % 8.86 % Other (0.04 )% (0.35 )% Prior period net operating loss true-up 0.01 % (4.62 )% Transaction costs 1.58 % — % Deferred adjustment true up (6.74 )% — % Income tax expense (0.17 )% (0.33 )%
MARIADB CORPORATION AB [Member]
Summary of compenents of loss before income tax	The components of loss before income tax expense was as follows: Year Ended September 30, 2022 2021 (in thousands) Domestic $ (11,785 ) $ (17,340 ) Foreign (36,785 ) (8,018 ) Loss before provision income tax expense $ (48,570 ) $ (25,358 )
Summary of net deferred taxes	The significant components that comprised the Company’s net deferred taxes are as follows: As of September 30, 2022 2021 Deferred tax assets: (in thousands) Net operating losses $ 64,013 $ 55,516 Tax credit carryforwards 4,183 8,366 Allowances and reserves 36 62 Deferred revenue 473 673 Depreciation 17 92 Amortization 3,067 3,918 Accrued interest — 1,428 Accrued payroll 619 508 Right-of-use 9 7 Other 29 3 Unrealized gain (loss) (567 ) — Less: valuation allowance (71,879 ) (70,573 ) Total deferred tax assets $ — $ —
Summary of rollforward of the valuation allowance	The following table presents a rollforward of the valuation allowance for the years ended September 30, 2022 and 2021: Year Ended September 30, 2022 2021 (in thousands) Beginning balance $ (70,573 ) $ (64,065 ) Additions (8,643 ) (9,868 ) Deductions 7,337 3,360 Ending balance $ (71,879 ) $ (70,573 )

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Summary of basic and diluted net loss per share	Three Months Ended 2022 2021 (in thousands, except shares and Net loss attributable to common shareholders Basic and diluted $ (13,042 ) $ (12,182 ) Weighted-average shares outstanding used to compute net loss per share attributable to common shareholders Basic and diluted 23,912,928 12,072,473 Net loss per share attributable to common shareholders Basic and diluted $ (0.55 ) $ (1.01 )
Summary of potentially dilutive securities excluded from computation of diluted net loss per share	Three Months Ended 2022 2021 Warrants 16,351,314 2,192,140 Stock options 8,972,709 8,548,746 Convertible preferred shares — 41,883,053 Total 25,324,023 52,623,939
MARIADB CORPORATION AB [Member]
Summary of basic and diluted net loss per share		Year Ended September 30, 2022 2021 (in thousands, except shares and per share data) Net loss attributable to common shareholders Basic and diluted $ (48,651 ) $ (25,442 ) Weighted-average shares outstanding used to compute net loss per share attributable to common shareholders Basic and diluted 58,801,357 50,361,879 Net loss per share attributable to common shareholders Basic and diluted $ (0.83 ) $ (0.51 )
Summary of potentially dilutive securities excluded from computation of diluted net loss per share		Year Ended September 30, 2022 2021 Warrants 4,019,757 9,607,720 Stock options 42,764,264 48,263,387 Convertible preferred shares 183,565,242 125,343,885 Total 230,349,263 183,214,992

Geographical Information (Table

Geographical Information (Tables)	12 Months Ended
	Sep. 30, 2022
MARIADB CORPORATION AB [Member]
Summary Of Long-Lived Assets by Geographic Location	The following table sets forth long-lived assets, which primarily include property and equipment, net, and operating lease right-of-use As of September 30, 2022 2021 United States $ 1,303 $ 1,876 Bulgaria 123 317 Finland 131 355 Other counties 41 23 Total long-lived assets $ 1,598 $ 2,571

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Schedule of Accumulated other comprehensive income (loss)	Foreign Net Accumulated Balance at September 30, 2021 $ (7,477 ) $ — $ (7,477 ) Other comprehensive income (loss) before reclassifications 604 — 604 Net current period other comprehensive income (loss) 604 — 604 Balance at December 31, 2021 $ (6,873 ) $ — $ (6,873 ) Balance at September 30, 2022 $ (11,482 ) $ 2,177 $ (9,305 ) Other comprehensive income (loss) before reclassifications 1,887 — 1,887 Amounts reclassified from accumulated other comprehensive net income (loss) — (2,177 ) (2,177 ) Net current period other comprehensive income (loss) 1,887 (2,177 ) (290 ) Balance at December 31, 2022 $ (9,595 ) $ — $ (9,595 )
MARIADB CORPORATION AB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Schedule of Accumulated other comprehensive income (loss)		Foreign Currency Translation Net Unrealized Gain on Securities Accumulated Other Comprehensive Income (Loss) Balance at September 30, 2020 $ (8,131 ) $ — $ (8,131 ) Other comprehensive income (loss) 654 — 654 Balance at September 30, 2021 $ (7,477 ) $ — $ (7,477 ) Other comprehensive income (loss) (4,005 ) 2,177 (1,828 ) Balance at September 30, 2022 $ (11,482 ) $ 2,177 $ (9,305 )

Organization and Description _2

Organization and Description of Business (Details) - USD ($) $ in Thousands	Dec. 19, 2022	Dec. 31, 2022	Dec. 16, 2022	Sep. 30, 2022	Sep. 30, 2021
Goodwill		$ 7,816	$ 0	$ 7,535
Other intangible assets			$ 0
Minimum holding period of shares	180 days
Accumulated deficit		213,362		200,320
Cash and cash equivalents		$ 27,875		4,756
MARIADB CORPORATION AB [Member]
Goodwill				7,535	$ 4,649
Accumulated deficit				200,320	151,669
Cash and cash equivalents				$ 4,756	$ 6,907

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022 USD ($) CUSTOMER	Dec. 31, 2021 USD ($) CUSTOMER	Sep. 30, 2022 USD ($) customer CUSTOMER	Sep. 30, 2021 USD ($) customer	Oct. 01, 2019 USD ($)
Summary of Significant Accounting Policies
Total proceeds from sales of available-for-sale securities	$ 25,900
Realized gains	900
Operating Lease, Right-of-Use Asset	777		$ 890
Fair Value	0
Revenue from Contract with Customer, Excluding Assessed Tax	12,805	$ 10,700
MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Goodwill, impairment loss			0	$ 0
Advertising Expense			5,500	3,300
Pension benefits expense			900	600
Operating Lease, Right-of-Use Asset			890	1,645	$ 2,300
Finance lease, liability, noncurrent					$ 2,300
Revenue from Contract with Customer, Excluding Assessed Tax			43,685	36,028
Service [Member]
Summary of Significant Accounting Policies
Revenue from Contract with Customer, Excluding Assessed Tax	1,528	1,191
Service [Member] | MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Revenue from Contract with Customer, Excluding Assessed Tax			5,234	4,222
Service [Member] | Transferred at Point in Time [Member]
Summary of Significant Accounting Policies
Revenue from Contract with Customer, Excluding Assessed Tax	200	0
Service [Member] | Transferred at Point in Time [Member] | MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Revenue from Contract with Customer, Excluding Assessed Tax			200	500
Service [Member] | Transferred over Time [Member]
Summary of Significant Accounting Policies
Revenue from Contract with Customer, Excluding Assessed Tax	$ 1,300	$ 1,200
Service [Member] | Transferred over Time [Member] | MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Revenue from Contract with Customer, Excluding Assessed Tax			$ 5,000	$ 3,700
Maximum | MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Property, plant and equipment, useful life			5 years
Minimum | MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Property, plant and equipment, useful life			2 years
Customer Concentration Risk [Member] | Customer 1
Summary of Significant Accounting Policies
Number of Customers | CUSTOMER	1
Customer Concentration Risk [Member] | Customer 1 | MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Number of Customers | customer			0
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer 1
Summary of Significant Accounting Policies
Revenue percentage	57.10%
Number of Customers | CUSTOMER			1
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer 1 | MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Revenue percentage			10%	12.80%
Number of Customers | customer				1
Revenue from Contract with Customer Benchmark [Member] | Customer Concentration Risk [Member] | Customer 1
Summary of Significant Accounting Policies
Number of Customers | CUSTOMER	0	0
Revenue from Contract with Customer Benchmark [Member] | Customer Concentration Risk [Member] | Customer 1 | MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Number of Customers | customer			0	0
US Treasury Securities [Member]
Summary of Significant Accounting Policies
Investment securities			$ 26,000
Fair Value			25,999
US Treasury Securities [Member] | MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Investment securities			26,000
Fair Value			$ 25,999

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Fair Value of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022
Summary of Significant Accounting Policies
Fair Value	$ 0
US Treasury Securities [Member]
Summary of Significant Accounting Policies
Amortized cost		$ 25,962
Gross Unrealized Gains		2,177
Effect of Foreign Currency Translation		(2,140)
Fair Value		25,999
US Treasury Securities [Member] | MARIADB CORPORATION AB [Member]
Summary of Significant Accounting Policies
Amortized cost		25,962
Gross Unrealized Gains		2,177
Effect of Foreign Currency Translation		(2,140)
Fair Value		$ 25,999

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Changes in Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Balance, beginning of year	$ 642	$ 394	$ 394
Bad debt expense	485	117	400
Less: write-offs, net of recoveries	(4)		(94)
Foreign currency translation	38		(58)
Balance, end of year	1,161		642	$ 394
MARIADB CORPORATION AB [Member]
Balance, beginning of year	$ 642	$ 394	394	246
Bad debt expense			400	417
Less: write-offs, net of recoveries			(94)	(255)
Foreign currency translation			(58)	(14)
Balance, end of year			$ 642	$ 394

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Prepaids and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Prepaids and other current assets	$ 5,906	$ 15,806
Prepaid expenses	3,400	13,500
Deferred commissions	1,800	1,800
Other receivables	$ 700	500
MARIADB CORPORATION AB [Member]
Prepaids and other current assets		15,806	$ 4,676
Prepaid expenses		13,500	2,300
Deferred commissions		1,800	2,300
Other receivables		$ 500	$ 100

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Segment Information (Details) - segment	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Number of operating segment	1
Number of reportable segment	1
MARIADB CORPORATION AB [Member]
Number of operating segment		1
Number of reportable segment		1

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue by Geography (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue
Total revenue	$ 12,805	$ 10,700
MARIADB CORPORATION AB [Member]
Revenue
Total revenue			$ 43,685	$ 36,028
EMEA
Revenue
Total revenue	4,649	3,953
EMEA | MARIADB CORPORATION AB [Member]
Revenue
Total revenue			16,092	14,250
Americas
Revenue
Total revenue	5,963	5,095
Americas | MARIADB CORPORATION AB [Member]
Revenue
Total revenue			20,933	15,842
APAC
Revenue
Total revenue	$ 2,193	$ 1,652
APAC | MARIADB CORPORATION AB [Member]
Revenue
Total revenue			$ 6,660	$ 5,936

Revenue (Details)

Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue
Revenue	$ 12,805	$ 10,700
Contract assets	0		$ 0
Contract liabilities	$ 10,000	9,300
Contract renewal period	5 years
Practical expedient	true
MARIADB CORPORATION AB [Member]
Revenue
Revenue			43,685	$ 36,028
Contract liabilities			$ 25,500	17,800
Contract renewal period			5 years
Practical expedient			true
MariaDB Enterprise | MARIADB CORPORATION AB [Member]
Revenue
Revenue			$ 37,283	30,900
MariaDB SkySQL | MARIADB CORPORATION AB [Member]
Revenue
Revenue			1,168	906
Deferred commissions
Revenue
Deferred contract cost	$ 1,800		1,800
Deferred commissions | MARIADB CORPORATION AB [Member]
Revenue
Deferred contract cost			1,800	2,300
Subscription
Revenue
Revenue	11,277	9,509
Subscription | MARIADB CORPORATION AB [Member]
Revenue
Revenue			38,451	31,806
Cloud related
Revenue
Revenue	1,879	991
Other
Revenue
Revenue	9,398	8,518
Services
Revenue
Revenue	1,528	1,191
Services | MARIADB CORPORATION AB [Member]
Revenue
Revenue			5,234	4,222
Services | Transferred at Point in Time
Revenue
Revenue	200	0
Services | Transferred at Point in Time | MARIADB CORPORATION AB [Member]
Revenue
Revenue			200	500
Services | Transferred over Time
Revenue
Revenue	$ 1,300	$ 1,200
Services | Transferred over Time | MARIADB CORPORATION AB [Member]
Revenue
Revenue			$ 5,000	$ 3,700
Geographic Concentration Risk | Revenue Benchmark | IRELAND
Revenue
Revenue percentage	0.90%	0.20%
Geographic Concentration Risk | Revenue Benchmark | United States
Revenue
Revenue percentage	42.20%	43.40%
Geographic Concentration Risk | Revenue Benchmark | United States | MARIADB CORPORATION AB [Member]
Revenue
Revenue percentage			44.20%	40.50%
Geographic Concentration Risk | Revenue Benchmark | Finland | MARIADB CORPORATION AB [Member]
Revenue
Revenue percentage			4.60%	4.80%

Revenue - Remaining Performance

Revenue - Remaining Performance Obligations (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue remaining performance obligation	$ 68.2
Revenue remaining performance obligation percentage	42.70%
MARIADB CORPORATION AB [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue remaining performance obligation		$ 55.4
Revenue remaining performance obligation percentage		47.30%
Minimum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation expected timing of satisfaction, period	13 months
Minimum | MARIADB CORPORATION AB [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation expected timing of satisfaction, period		13 months
Maximum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation expected timing of satisfaction, period	36 months
Maximum | MARIADB CORPORATION AB [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation expected timing of satisfaction, period		36 months

Acquisition (Details)

Acquisition (Details) - Sector 42 Technologies, Inc and CubeWerx Inc $ in Thousands	Aug. 02, 2022 USD ($) shares
Acquisition
Percent of ownership interest acquired	100%
Purchase price	$ 3,817
Cash consideration	1,661
Deferred consideration	100
Equity consideration	$ 2,056
Equity interest issued (in shares) | shares	539,233
Deferred consideration payment period	18 months
MARIADB CORPORATION AB [Member]
Acquisition
Percent of ownership interest acquired	100%
Purchase price	$ 3,817
Cash consideration	1,661
Deferred consideration	100
Equity consideration	$ 2,056
Equity interest issued (in shares) | shares	2,363,354
Deferred consideration payment period	18 months
MARIADB CORPORATION AB [Member] | Stock purchase agreement [Member]
Acquisition
Equity consideration	$ 2,000

Acquisition - Purchase Consider

Acquisition - Purchase Consideration (Details) - Sector 42 Technologies, Inc and CubeWerx Inc $ in Thousands	Aug. 02, 2022 USD ($)
Acquisition
Cash consideration	$ 1,661
Equity consideration	2,056
Deferred consideration	100
Total fair value of consideration transferred	3,817
MARIADB CORPORATION AB [Member]
Acquisition
Cash consideration	1,661
Equity consideration	2,056
Deferred consideration	100
Total fair value of consideration transferred	$ 3,817

Acquisition - Purchase Price Al

Acquisition - Purchase Price Allocation (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 16, 2022	Sep. 30, 2022	Aug. 02, 2022	Sep. 30, 2021
Purchase price allocation
Goodwill	$ 7,816	$ 0	$ 7,535
MARIADB CORPORATION AB [Member]
Purchase price allocation
Goodwill			$ 7,535		$ 4,649
Sector 42 Technologies, Inc and CubeWerx Inc
Purchase price allocation
Cash and cash equivalents				$ 5
Accounts receivable, net				47
Property, plant and equipment, net				4
Intangible assets, net				670
Other assets				103
Total identifiable assets acquired				829
Accounts payable				40
Accrued expenses				16
Deferred tax liability				238
Other liabilities				39
Total identifiable liabilities assumed				333
Total identifiable net assets				496
Goodwill				3,321
Sector 42 Technologies, Inc and CubeWerx Inc | MARIADB CORPORATION AB [Member]
Purchase price allocation
Cash and cash equivalents				5
Accounts receivable, net				47
Property, plant and equipment, net				4
Intangible assets, net				670
Other assets				103
Total identifiable assets acquired				829
Accounts payable				40
Accrued expenses				16
Other liabilities				39
Total identifiable liabilities assumed				95
Total identifiable net assets				734
Goodwill				3,083
Sector 42 Technologies, Inc and CubeWerx Inc | Previously Reported [Member]
Purchase price allocation
Cash and cash equivalents				5
Accounts receivable, net				47
Property, plant and equipment, net				4
Intangible assets, net				670
Other assets				103
Total identifiable assets acquired				829
Accounts payable				40
Accrued expenses				16
Other liabilities				39
Total identifiable liabilities assumed				95
Total identifiable net assets				734
Goodwill				3,083
Sector 42 Technologies, Inc and CubeWerx Inc | Revision of Prior Period, Adjustment [Member]
Purchase price allocation
Deferred tax liability				238
Total identifiable liabilities assumed				238
Total identifiable net assets				(238)
Goodwill				$ 238

Acquisition - Acquired Intangib

Acquisition - Acquired Intangible Assets (Details) - Sector 42 Technologies, Inc and CubeWerx Inc $ in Thousands	Aug. 02, 2022 USD ($)
Acquired intangible assets
Fair value	$ 670
MARIADB CORPORATION AB [Member]
Acquired intangible assets
Fair value	$ 670
Customer Relationships
Acquired intangible assets
Estimated remaining useful lives (in years)	8 years
Fair value	$ 130
Customer Relationships | MARIADB CORPORATION AB [Member]
Acquired intangible assets
Estimated remaining useful lives (in years)	8 years
Fair value	$ 130
Developed Technology
Acquired intangible assets
Estimated remaining useful lives (in years)	5 years
Fair value	$ 470
Developed Technology | MARIADB CORPORATION AB [Member]
Acquired intangible assets
Estimated remaining useful lives (in years)	5 years
Fair value	$ 470
Trademarks
Acquired intangible assets
Estimated remaining useful lives (in years)	3 years
Fair value	$ 70
Trademarks | MARIADB CORPORATION AB [Member]
Acquired intangible assets
Estimated remaining useful lives (in years)	3 years
Fair value	$ 70

Property and Equipment - Schedu

Property and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, net	$ 522	$ 708
MARIADB CORPORATION AB [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross		2,023	$ 1,858
accumulated depreciation		(1,315)	(932)
Property and equipment, net		708	926
Office Equipment [Member] | MARIADB CORPORATION AB [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross		1,084	834
Furniture and Fixtures [Member] | MARIADB CORPORATION AB [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross		415	416
Leaseholds and Leasehold Improvements [Member] | MARIADB CORPORATION AB [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross		$ 524	$ 608

Property and Equipment - Sche_2

Property and Equipment - Schedule of Depreciation Expense (Details) - MARIADB CORPORATION AB [Member] - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Schedule of Depreciation Expense [Line Items]
Depreciation	$ 360	$ 347
Cost of Sales [Member]
Schedule of Depreciation Expense [Line Items]
Depreciation	14	8
Research and Development Expense [Member]
Schedule of Depreciation Expense [Line Items]
Depreciation	96	90
Selling and Marketing Expense [Member]
Schedule of Depreciation Expense [Line Items]
Depreciation	54	52
General and Administrative Expense [Member]
Schedule of Depreciation Expense [Line Items]
Depreciation	$ 196	$ 197

Goodwill and Identifiable Int_3

Goodwill and Identifiable Intangible Assets - Summary of Changes in Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Goodwill [Roll Forward]
Beginning Balance	$ 7,535
Foreign currency translation	43
Ending Balance	7,816	$ 7,535
MARIADB CORPORATION AB [Member]
Goodwill [Roll Forward]
Beginning Balance	$ 7,535	4,649
Goodwill acquired		3,083
Foreign currency translation		(197)
Ending Balance		$ 7,535

Goodwill and Identifiable Int_4

Goodwill and Identifiable Intangible Assets - Summary of Intangible assets, net (Details) - MARIADB CORPORATION AB [Member] - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 1,892	$ 1,278
Accumulated Amortization	(772)	(572)
Net Book Value	1,120	706
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	711	590
Accumulated Amortization	(240)	(179)
Net Book Value	471	411
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	780	340
Accumulated Amortization	(289)	(207)
Net Book Value	491	133
Website
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	251	251
Accumulated Amortization	(205)	(153)
Net Book Value	46	98
Other intangible assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	150	97
Accumulated Amortization	(38)	(33)
Net Book Value	$ 112	$ 64

Goodwill and Identifiable Int_5

Goodwill and Identifiable Intangible Assets - Summary of Amortization expense in the accompanying consolidated statements of operations and comprehensive loss (Details) - MARIADB CORPORATION AB [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Finite Lived Intangible Assets Amortization Expense [Line Items]
Amortization of Intangible Assets	$ 224	$ 199
Research and Development Expense [Member]
Finite Lived Intangible Assets Amortization Expense [Line Items]
Amortization of Intangible Assets	43	0
Selling and Marketing Expense [Member]
Finite Lived Intangible Assets Amortization Expense [Line Items]
Amortization of Intangible Assets	52	59
General and Administrative Expense [Member]
Finite Lived Intangible Assets Amortization Expense [Line Items]
Amortization of Intangible Assets	$ 129	$ 140

Goodwill and Identifiable Int_6

Goodwill and Identifiable Intangible Assets - Summary of amortization expense related to the intangible assets (Details) - MARIADB CORPORATION AB [Member] - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Indefinite-Lived Intangible Assets [Line Items]
2023	$ 310
2024	212
2025	192
2026	162
2027	146
Thereafter	98
Total future amortization expense	$ 1,120	$ 706

Goodwill and Identifiable Int_7

Goodwill and Identifiable Intangible Assets - Additional Information (Details)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
MARIADB CORPORATION AB [Member]
Indefinite-Lived Intangible Assets [Line Items]
Weighted average amortization period	4 years 10 months 28 days	4 years 11 months 4 days

Goodwill - Changes in Goodwill

Goodwill - Changes in Goodwill (Details) $ in Thousands	3 Months Ended
	Dec. 31, 2022 USD ($)
Goodwill
Beginning Balance	$ 7,535
Measurement period adjustments	238
Foreign currency translation	43
Ending Balance	$ 7,816

Warrants (Details)

Warrants (Details) € / shares in Units, $ / shares in Units, $ in Thousands, € in Millions					1 Months Ended					3 Months Ended	12 Months Ended
	Dec. 16, 2022 EUR (€) shares	Dec. 16, 2022 $ / shares	Aug. 17, 2022 shares	Aug. 08, 2022 EUR (€) shares	Jun. 30, 2022 shares	Jun. 30, 2020 € / shares shares	Oct. 31, 2019 EUR (€)	Apr. 30, 2017 USD ($) $ / shares shares	Apr. 30, 2017 EUR (€) shares	Dec. 31, 2022 USD ($) shares	Sep. 30, 2022 USD ($) shares	Dec. 31, 2022 EUR (€) Day shares	Dec. 31, 2022 $ / shares	Dec. 15, 2022 shares	Sep. 30, 2022 EUR (€) € / shares shares	Sep. 30, 2021 shares	Sep. 30, 2020 shares	Jun. 30, 2020 $ / shares shares	Apr. 30, 2017 EUR (€) € / shares shares	Apr. 07, 2017 EUR (€)
Number of warrants issued										18,352,893
Warrants outstanding												16,351,314			917,164
Payments for redemption of warrants | $										$ 427
MARIADB CORPORATION AB [Member]
Number of warrants issued											9,607,720
Warrants outstanding															4,019,757	9,607,720
Payments for redemption of warrants | $											$ 7,749
APHC | Option Two [Member] | Minimum [Member]
Fair value of common stock ($) | $ / shares													$ 10
2017 Series C Warrants
Number of warrants issued										1,215,345
Warrants exercise price | $ / shares													0.04
Warrants outstanding												0			74,479
Number of warrants repurchased			326,429	5,000,194
Maximum repurchase value of warrants | €				€ 8
Maximum threshold period for repurchase of warrants after receipt of the notice				30 days
Number of warrants redeemed	326,429
Redemption price of warrants | $ / shares		$ 1.19
Payments for redemption of warrants | €	€ 0.4
2017 Series C Warrants | MARIADB CORPORATION AB [Member]
Number of warrants issued											5,326,623
Warrants exercise price | € / shares															€ 0.01
Warrants outstanding															326,429	5,326,623
Number of warrants repurchased			326,429	5,000,194
Maximum repurchase value of warrants | €				€ 8
Maximum threshold period for repurchase of warrants after receipt of the notice				30 days
Series C Warrants 2020 [Member]
Number of warrants issued										786,234
Warrants exercise price | $ / shares													5.22
Warrants outstanding															652,126
Series C Warrants 2020 [Member] | MARIADB CORPORATION AB [Member]
Number of warrants issued											3,445,912
Warrants exercise price | € / shares															€ 1.19
Warrants outstanding															2,858,143	3,445,912
Public Warrants
Number of warrants issued										8,850,458
Warrants exercise price | $ / shares													11.5
Warrants outstanding												8,850,458
Public Warrants | Angel Pond Partners LLC [Member]
Loan facility amount | €												€ 0
Public Warrants | APHC
Number of shares issuable on exercise of warrants												7,310,297
Warrants exercise price | $ / shares													11.5
Public Warrants | APHC | Option One [Member]
Warrant redemption price per share | $ / shares													0.01
Minimum notice period of redemption to each warrant holder										30 days
Number of trading days | Day												20
Number of trading days ending three business days | Day												30
Notice of redemption to warrant holders | Day												3
Public Warrants | APHC | Option One [Member] | Minimum [Member]
Fair value of common stock ($) | $ / shares													18
Public Warrants | APHC | Option Two [Member]
Warrant redemption price per share | $ / shares													0.1
Minimum notice period of redemption to each warrant holder										30 days
Number of trading days | Day												20
Number of trading days ending three business days | Day												30
Notice of redemption to warrant holders | Day												3
Public Warrants | APHC | Option Two [Member] | Minimum [Member]
Fair value of common stock ($) | $ / shares													10
Public Warrants | APHC | Option Two [Member] | Maximum [Member]
Fair value of common stock ($) | $ / shares													18
Private Warrants
Number of warrants issued										7,310,297
Warrants exercise price | $ / shares													11.5
Warrants outstanding												7,310,297
Private Warrants | APHC
Number of shares issuable on exercise of warrants												8,850,458
Warrants exercise price | $ / shares													11.5
Term of warrants												5 years
Number of days warrants not transferable | Day												30
Private Warrants | APHC | Minimum [Member]
Fair value of common stock ($) | $ / shares													10
Loan facility with European Investment Bank | MARIADB CORPORATION AB [Member]
Maximum loan facility available | €																				€ 25
Loan facility with European Investment Bank | 2017 Series C Warrants
Number of warrants issued								5,326,623	5,326,623
Maximum loan facility available | $								$ 25
Amount of loan tranche							€ 15	$ 10
Threshold period prior to the maturity of the capital loan for the warrant holder to exercise the put option								30 days	30 days
Maximum fair value of shares for which warrants exercisable | €									€ 8
Loan facility with European Investment Bank | 2017 Series C Warrants | MARIADB CORPORATION AB [Member]
Number of warrants issued								5,326,623	5,326,623
Maximum loan facility available | €																			€ 25
Amount of loan tranche | €							€ 15		€ 10
Threshold period prior to the maturity of the capital loan for the warrant holder to exercise the put option								30 days	30 days
Maximum fair value of shares for which warrants exercisable | €									€ 8
Series C Preferred Shares | Loan facility with European Investment Bank | 2017 Series C Warrants
Number of shares issued for each warrant								1											1
Warrants exercise price | $ / shares								$ 0.01
Series C Preferred Shares | Loan facility with European Investment Bank | 2017 Series C Warrants | MARIADB CORPORATION AB [Member]
Number of shares issued for each warrant								1											1
Warrants exercise price | € / shares																			€ 0.01
Kreos Capital IV
Loan facility amount | €												€ 4
Number of shares issuable on exercise of warrants												190,559
Warrants exercise price | $ / shares													2.288
Warrants outstanding												190,559
Kreos Capital IV | MARIADB CORPORATION AB [Member]
Loan facility amount | €															€ 4
Number of shares issuable on exercise of warrants															190,559
Warrants exercise price | € / shares															€ 2.29
Kreos Capital IV | Series B Preferred Shares
Number of warrants issued										835,185
Number of shares issued for each warrant												1
Warrants exercise price | $ / shares													$ 0.522
Kreos Capital IV | Series B Preferred Shares | MARIADB CORPORATION AB [Member]
Number of warrants issued											835,185
Number of shares issued for each warrant															1
Warrants exercise price | € / shares															€ 0.522
Investment agreement with several investors | Series C Warrants 2020 [Member]
Number of warrants exercised														2,365,078			587,769
Warrants outstanding												0		493,065			2,858,143
Investment agreement with several investors | Series C Warrants 2020 [Member] | MARIADB CORPORATION AB [Member]
Number of warrants exercised															587,769
Warrants outstanding															2,858,143
Investment agreement with several investors | Series C Preferred Shares | Series C Warrants 2020 [Member]
Number of warrants issued					3,445,912
Number of shares issued for each warrant						1												1
Warrants exercise price | $ / shares																		$ 1.1859
Number of shares issued (in shares)					3,445,912
Investment agreement with several investors | Series C Preferred Shares | Series C Warrants 2020 [Member] | MARIADB CORPORATION AB [Member]
Number of warrants issued						3,445,912
Number of shares issued for each warrant						1									1			1
Warrants exercise price | € / shares						€ 1.1859
Number of shares issued (in shares)						3,445,912

Warrants - Issued and Outstandi

Warrants - Issued and Outstanding (Details) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Sep. 30, 2022 € / shares shares	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 USD ($) shares
Number of warrants issued	18,352,893
Warrants outstanding	16,351,314		917,164
Fair Value | $	$ 6,235		$ 1,749
MARIADB CORPORATION AB [Member]
Number of warrants issued		9,607,720
Warrants outstanding			4,019,757	9,607,720
Fair Value | $			$ 1,749	$ 5,303
Kreos Rollover Warrant
Number of warrants issued	190,559
Purchase price per share | $ / shares	$ 2.28
Warrants outstanding	190,559		190,559
Fair Value | $	$ 417		$ 478
Series B Warrants [Member]
Purchase price per share | € / shares		€ 0.52
Series B Warrants [Member] | MARIADB CORPORATION AB [Member]
Number of warrants issued		835,185
Warrants outstanding			835,185	835,185
Fair Value | $			$ 478	$ 65
2017 Series C Warrants
Number of warrants issued	1,215,345
Purchase price per share | $ / shares	$ 0.04
Warrants outstanding	0		74,479
Fair Value | $			$ 335
2017 Series C Warrants | MARIADB CORPORATION AB [Member]
Number of warrants issued		5,326,623
Purchase price per share | € / shares		€ 0.01
Warrants outstanding			326,429	5,326,623
Fair Value | $			$ 335	$ 4,546
2020 Series C Warrants
Number of warrants issued	786,234
Purchase price per share | $ / shares	$ 5.22
Warrants outstanding			652,126
Fair Value | $			$ 936
2020 Series C Warrants | MARIADB CORPORATION AB [Member]
Number of warrants issued		3,445,912
Purchase price per share | € / shares		€ 1.19
Warrants outstanding			2,858,143	3,445,912
Fair Value | $			$ 936	$ 692
Public Warrants
Number of warrants issued	8,850,458
Purchase price per share | $ / shares	$ 11.5
Warrants outstanding	8,850,458
Fair Value | $	$ 3,186
Private Warrants
Number of warrants issued	7,310,297
Purchase price per share | $ / shares	$ 11.5
Warrants outstanding	7,310,297
Fair Value | $	$ 2,632

Warrants - Fair Value of Warran

Warrants - Fair Value of Warrant Liabilities (Details) - Level 3 - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Beginning balance	$ 1,749	$ 5,303	$ 5,303
Change in fair value	(1,731)	120
Warrants assumed in the Business Combination	7,111
Settlement of 2017 Series C Warrants put option	(427)
Exercised	(649)
Foreign currency translation	182	(116)
Ending balance	6,235	5,307	1,749	$ 5,303
MARIADB CORPORATION AB [Member]
Beginning balance	$ 1,749	$ 5,303	5,303	9,017
Change in fair value			5,712	(3,626)
Settlement of 2017 Series C Warrants put option			(7,749)
Exercised			(101)
Foreign currency translation			(1,416)	(88)
Ending balance			$ 1,749	$ 5,303

Warrants - Fair Value Assumptio

Warrants - Fair Value Assumptions (Details)	Dec. 31, 2022 yr	Dec. 31, 2021 yr
Expected volatility range
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.4778
Expected volatility range | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.355
Expected volatility range | Minimum | MARIADB CORPORATION AB [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.4025	0.3554
Expected volatility range | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.50
Expected volatility range | Maximum | MARIADB CORPORATION AB [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.4899	0.50
Expected volatility range | Weighted average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.3563
Expected volatility range | Weighted average | MARIADB CORPORATION AB [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.4671	0.3751
Dividend yield
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0	0
Dividend yield | MARIADB CORPORATION AB [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0	0
Risk-free interest rates range
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.0418
Risk-free interest rates range | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input		0.0019
Risk-free interest rates range | Minimum | MARIADB CORPORATION AB [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.0385	0.0053
Risk-free interest rates range | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input		0.01
Risk-free interest rates range | Maximum | MARIADB CORPORATION AB [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.0424	0.01
Risk-free interest rates range | Weighted average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input		0.00595
Risk-free interest rates range | Weighted average | MARIADB CORPORATION AB [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	0.0415	0.0094
Expected term range
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	3.38
Expected term range | Minimum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input		0.08
Expected term range | Minimum | MARIADB CORPORATION AB [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	3.03	3.83
Expected term range | Maximum
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input		3.67
Expected term range | Maximum | MARIADB CORPORATION AB [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	9.83	10.72
Expected term range | Weighted average
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input		1.19
Expected term range | Weighted average | MARIADB CORPORATION AB [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement input	4.56	9.75

Stockholders' Equity (Deficit_2

Stockholders' Equity (Deficit) (Details) $ / shares in Units, $ in Millions		3 Months Ended	12 Months Ended
	Dec. 16, 2022 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 $ / shares shares
Stockholders' Equity (Deficit)
Offering costs | $		$ 14.9
Common stock par value | $ / shares		$ 0.01	$ 0.01
Temporary Equity, shares outstanding		0	41,883,053
Temporary Equity, Par or Stated Value Per Share | $ / shares		$ 0	$ 0
Common stock shares issued		66,483,192	13,864,344
Common stock shares outstanding		66,483,192	13,864,344
Common Stock [Member]
Stockholders' Equity (Deficit)
Issuance of Ordinary Shares as consideration for CubeWerx and Sector 42 acquisition		539,233
Convertible Preferred Stock, Series A [Member]
Stockholders' Equity (Deficit)
Temporary Equity, shares outstanding			2,308,741
Convertible Preferred Stock, Series B [Member]
Stockholders' Equity (Deficit)
Temporary Equity, shares outstanding			13,815,180
Convertible Preferred Stock, Series C [Member]
Stockholders' Equity (Deficit)
Temporary Equity, shares outstanding			12,609,199
Convertible Preferred Stock, Series D [Member]
Stockholders' Equity (Deficit)
Temporary Equity, shares outstanding			13,149,933
MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Common stock par value | $ / shares			$ 0	$ 0
Temporary Equity, shares outstanding			183,565,242	125,343,885
Temporary Equity, Par or Stated Value Per Share | $ / shares			$ 0	$ 0
Common stock shares issued			60,764,711	51,107,130
Common stock shares outstanding			60,764,711	51,107,130
MARIADB CORPORATION AB [Member] | Common Stock [Member]
Stockholders' Equity (Deficit)
Number of additional shares authorized for issuance under share-based payment arrangement			54,719,095
MARIADB CORPORATION AB [Member] | Finnish Trade Register [Member]
Stockholders' Equity (Deficit)
Number of common shares registered			9,657,581
Number of common shares issued based on options but not yet registered			772,877
Number of options exercised common shares issued but not yet registered			1,379,391
MARIADB CORPORATION AB [Member] | Convertible Preferred Stock, Series A [Member]
Stockholders' Equity (Deficit)
Temporary Equity, shares outstanding			10,118,760	10,118,760
MARIADB CORPORATION AB [Member] | Convertible Preferred Stock, Series B [Member]
Stockholders' Equity (Deficit)
Temporary Equity, shares outstanding			60,549,235	60,549,235
MARIADB CORPORATION AB [Member] | Convertible Preferred Stock, Series C [Member]
Stockholders' Equity (Deficit)
Temporary Equity, shares outstanding			55,263,659	54,675,890
Percentage of dividend on Subscription Price			5%
MARIADB CORPORATION AB [Member] | Convertible Preferred Stock, Series D [Member]
Stockholders' Equity (Deficit)
Temporary Equity, shares outstanding			57,633,588
Temporary equity number of additional shares authorized			7,780,000
MARIADB CORPORATION AB [Member] | Convertible Preferred Stock [Member]
Stockholders' Equity (Deficit)
Temperory equity shares issued on exercise of warrants			4,019,757
Temporary equity, liquidation preference per share | $ / shares			$ 0.29
Minimum threshold percentage approvel by shareholders for conversion into common shares			50%
Qualified IPO [Member] | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Minimum threshold aggregate proceeds from issuance of stock | $			$ 97.5
Entity market valuation | $			$ 750
APHC
Stockholders' Equity (Deficit)
Offering costs | $	$ 14.9
Exchange ratio	0.22816
Common stock par value | $ / shares	$ 0.01
APHC | PIPE Investment
Stockholders' Equity (Deficit)
Proceeds from the PIPE Investment | $	$ 10.5
Sector 42 Technologies, Inc and CubeWerx Inc
Stockholders' Equity (Deficit)
Issuance of Ordinary Shares as consideration for CubeWerx and Sector 42 acquisition			539,233
Sector 42 Technologies, Inc and CubeWerx Inc | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Issuance of Ordinary Shares as consideration for CubeWerx and Sector 42 acquisition			2,363,354

Stockholders' Equity (Deficit_3

Stockholders' Equity (Deficit) - PIPE Investment (Details) - PIPE Investment - APHC $ / shares in Units, $ in Millions	Jan. 31, 2022 USD ($) $ / shares shares
Stockholders' Equity (Deficit)
Issuance of Ordinary Shares upon Business Combination including PIPE financing (in shares) | shares	1,915,790
Price per share | $ / shares	$ 9.5
Proceeds from the PIPE Investment | $	$ 18.2

Stockholders' Equity (Deficit_4

Stockholders' Equity (Deficit) - Issuance of the Company's Preferred Shares (Details) - USD ($) $ / shares in Units, $ in Thousands		Jan. 31, 2022	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Stockholders' Equity (Deficit)
Number of Shares Registered				41,883,053
Preferred stock shares issued			0	41,883,053
Preferred stock shares outstanding			0	41,883,053
Carrying Value				$ 206,969
Number of Ordinary Shares Equivalent Shares				41,883,053
Liquidation Preference				$ 213,142
MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Number of Shares Registered				183,565,242	125,343,885
Preferred stock shares issued				183,565,242	125,343,885
Preferred stock shares outstanding				183,565,242	125,343,885
Carrying Value	[1]			$ 206,969	$ 106,226
Number of Ordinary Shares Equivalent Shares				183,565,242	125,343,885
Liquidation Preference				$ 213,142	$ 108,547
Series A preferred shares
Stockholders' Equity (Deficit)
Number of Shares Registered				2,308,741
Preferred stock shares issued				2,308,741
Preferred stock shares outstanding				2,308,741
Carrying Value				$ 6,668
Number of Ordinary Shares Equivalent Shares				2,308,741
Liquidation Preference				$ 6,676
Series A preferred shares | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Number of Shares Registered				10,118,760	10,118,760
Preferred stock shares issued				10,118,760	10,118,760
Preferred stock shares outstanding				10,118,760	10,118,760
Carrying Value	[1]			$ 6,668	$ 6,668
Number of Ordinary Shares Equivalent Shares				10,118,760	10,118,760
Liquidation Preference				$ 6,676	$ 6,676
Series A preferred shares | Minimum
Stockholders' Equity (Deficit)
Price per share				$ 2.68
Series A preferred shares | Minimum | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Price per share				0.61	$ 0.61
Series A preferred shares | Maximum
Stockholders' Equity (Deficit)
Price per share				2.95
Series A preferred shares | Maximum | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Price per share				$ 0.67	$ 0.67
Series B preferred shares
Stockholders' Equity (Deficit)
Number of Shares Registered				13,815,180
Preferred stock shares issued				13,815,180
Preferred stock shares outstanding				13,815,180
Carrying Value				$ 36,851
Number of Ordinary Shares Equivalent Shares				13,815,180
Liquidation Preference				$ 37,622
Series B preferred shares | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Number of Shares Registered				60,549,235	60,549,235
Preferred stock shares issued				60,549,235	60,549,235
Preferred stock shares outstanding				60,549,235	60,549,235
Carrying Value	[1]			$ 36,851	$ 36,851
Number of Ordinary Shares Equivalent Shares				60,549,235	60,549,235
Liquidation Preference				$ 37,622	$ 37,622
Series B preferred shares | Minimum
Stockholders' Equity (Deficit)
Price per share				$ 2.45
Series B preferred shares | Minimum | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Price per share				0.56	$ 0.56
Series B preferred shares | Maximum
Stockholders' Equity (Deficit)
Price per share				3.1
Series B preferred shares | Maximum | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Price per share				$ 0.71	$ 0.71
Series C preferred shares
Stockholders' Equity (Deficit)
Number of Shares Registered				12,609,199
Preferred stock shares issued				12,609,199
Preferred stock shares outstanding				12,609,199
Carrying Value				$ 63,597
Number of Ordinary Shares Equivalent Shares				12,609,199
Liquidation Preference				$ 65,039
Series C preferred shares | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Number of Shares Registered				55,263,659	54,675,890
Preferred stock shares issued				55,263,659	54,675,890
Preferred stock shares outstanding				55,263,659	54,675,890
Carrying Value	[1]			$ 63,597	$ 62,707
Number of Ordinary Shares Equivalent Shares				55,263,659	54,675,890
Liquidation Preference				$ 65,039	$ 64,249
Series C preferred shares | Minimum
Stockholders' Equity (Deficit)
Price per share				$ 4.71
Series C preferred shares | Minimum | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Price per share				1.07	$ 1.07
Series C preferred shares | Maximum
Stockholders' Equity (Deficit)
Price per share				5.86
Series C preferred shares | Maximum | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Price per share				$ 1.34	$ 1.34
Series D preferred shares
Stockholders' Equity (Deficit)
Number of Shares Registered				13,149,933
Preferred stock shares issued				13,149,933
Preferred stock shares outstanding				13,149,933
Carrying Value				$ 99,853
Number of Ordinary Shares Equivalent Shares				13,149,933
Liquidation Preference				$ 103,805
Proceeds from issuance of preferred shares		$ 103,800
Series D preferred shares | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Number of Shares Registered	[2]			57,633,588
Preferred stock shares issued				57,633,588
Preferred stock shares outstanding				57,633,588
Carrying Value	[1],[2]			$ 99,853
Number of Ordinary Shares Equivalent Shares	[2]			57,633,588
Liquidation Preference	[2]			$ 103,805
Series D preferred shares | Minimum
Stockholders' Equity (Deficit)
Price per share				$ 7.82
Series D preferred shares | Minimum | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Price per share	[2]			1.78
Series D preferred shares | Maximum
Stockholders' Equity (Deficit)
Price per share				7.9
Series D preferred shares | Maximum | MARIADB CORPORATION AB [Member]
Stockholders' Equity (Deficit)
Price per share	[2]			$ 1.8
[1]The carrying value reflects the gross proceeds received from the sale of the preferred shares net of issuance costs and the fair value at issuance of preferred shares warrants classified as a liability.[2]On January 31, 2022, the Company’s Board of Directors approved an amendment to the Company’s Shareholders’ Agreement to authorize an additional series of preferred shares. The Series D Preferred Shares financing consisted of accredited investors and qualified institutional investors providing an aggregate gross amount of $103.8 million, completed on January 31, 2022.

Stockholders' Equity (Deficit_5

Stockholders' Equity (Deficit) - Other Details (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2022 shares	Sep. 30, 2022 shares	Dec. 16, 2022
Stockholders' Equity (Deficit)
Preferred shares outstanding	0	41,883,053
APHC
Stockholders' Equity (Deficit)
Exchange ratio			0.22816
APHC | Series C Warrants 2020 [Member]
Stockholders' Equity (Deficit)
Warrants exercised on preferred shares	539,627
Preferred shares conversion ratio	1
Exchange ratio	0.22816
Sector 42 Technologies, Inc and CubeWerx Inc
Stockholders' Equity (Deficit)
Issuance of Ordinary Shares as consideration for CubeWerx and Sector 42 acquisition		539,233

Stock-Based Compensation - Lega

Stock-Based Compensation - Legacy MariaDB Stock Options Plans (Details) - shares					3 Months Ended		12 Months Ended
	Jul. 04, 2022	Jun. 04, 2022	Dec. 08, 2017	Aug. 12, 2017	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Stock-Based Compensation
Number of shares granted					123,280
MARIADB CORPORATION AB [Member]
Stock-Based Compensation
Number of shares granted							10,053,674
2017 Plan and 2017 US Plan
Stock-Based Compensation
Number of shares granted					65,098	114,082
2017 Plan and 2017 US Plan | MARIADB CORPORATION AB [Member]
Stock-Based Compensation
Number of shares granted							5,647,000	11,765,299
2017 Plan and 2017 US Plan | Tranche one
Stock-Based Compensation
Vesting period				4 years
Vesting rights (as a percent)				25%
2017 Plan and 2017 US Plan | Tranche one | MARIADB CORPORATION AB [Member]
Stock-Based Compensation
Vesting period			4 years
Vesting rights (as a percent)			25%
2017 Plan and 2017 US Plan | Maximum
Stock-Based Compensation
Award term				10 years
2017 Plan and 2017 US Plan | Maximum | MARIADB CORPORATION AB [Member]
Stock-Based Compensation
Award term			10 years
2022 US Plan
Stock-Based Compensation
Number of shares granted					58,182
2022 US Plan | MARIADB CORPORATION AB [Member]
Stock-Based Compensation
Number of shares granted							4,406,674
2022 US Plan | Tranche one
Stock-Based Compensation
Vesting rights (as a percent)	25%
2022 US Plan | Tranche one | MARIADB CORPORATION AB [Member]
Stock-Based Compensation
Vesting rights (as a percent)		25%
2022 US Plan | Maximum
Stock-Based Compensation
Award term	10 years
2022 US Plan | Maximum | MARIADB CORPORATION AB [Member]
Stock-Based Compensation
Award term		10 years

Stock-Based Compensation - Mari

Stock-Based Compensation - MariaDB plc 2022 Equity Incentive Plan (Details) - 2022 Equity Incentive Plan	Oct. 18, 2022 shares
Stock-Based Compensation
Shares reserved for issuance	6,648,319
Exchange ratio of options	0.22816
Percent of increase in common shares	5%
Maximum
Stock-Based Compensation
Number of shares authorized to be issued	6,648,319

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022
Number of shares
Options outstanding (in shares)	9,757,282
Granted (in shares)	123,280
Exercised (in shares)	(844,350)
Forfeited (in shares)	(63,503)
Options outstanding (in shares)	8,972,709	9,757,282
Options Exercisable (in shares)	5,533,064
Vested and expected to vest after December 31, 2022 (in shares)	8,977,074
Weighted average exercise price
Options outstanding (in dollars per share)	$ 1.14
Granted (in dollars per share)	4.16
Exercised (in dollars per share)	0.53
Forfeited (in dollars per share)	2.67
Options outstanding (in dollars per share)	1.23	$ 1.14
Options Exercisable (in dollars per share)	0.61
Vested and expected to vest after December 31, 2022 (in dollars per share)	$ 1.23
Weighted average remaining contractual life, options outstanding	7 years 6 months 3 days
Weighted average remaining contractual life, options exercisable	6 years 8 months 8 days
Weighted average remaining contractual life, options vested and expected to vest	7 years 6 months 3 days
Aggregated intrinsic value, options outstanding	$ 66,350
Aggregated intrinsic value, options exercisable	44,308
Aggregated intrinsic value, options vested and expected to vest	$ 66,385
MARIADB CORPORATION AB [Member]
Number of shares
Options outstanding (in shares)	42,764,264	47,156,876
Granted (in shares)		10,053,674
Exercised (in shares)		(9,657,581)
Forfeited (in shares)		(4,788,705)
Options outstanding (in shares)		42,764,264
Options Exercisable (in shares)		25,951,862
Vested and expected to vest after December 31, 2022 (in shares)		41,954,393
Weighted average exercise price
Options outstanding (in dollars per share)	$ 0.24	$ 0.13
Granted (in dollars per share)		0.81
Exercised (in dollars per share)		0.09
Forfeited (in dollars per share)		0.48
Options outstanding (in dollars per share)		0.24
Options Exercisable (in dollars per share)		0.11
Vested and expected to vest after December 31, 2022 (in dollars per share)		$ 0.24
Weighted average remaining contractual life, options outstanding		7 years 8 months 8 days
Weighted average remaining contractual life, options exercisable		6 years 9 months 21 days
Weighted average remaining contractual life, options vested and expected to vest		7 years 8 months 8 days
Aggregated intrinsic value, options outstanding		$ 26,907
Aggregated intrinsic value, options exercisable		19,655
Aggregated intrinsic value, options vested and expected to vest		$ 26,338
Previously Reported
Number of shares
Options outstanding (in shares)	42,764,264
Options outstanding (in shares)		42,764,264
Weighted average exercise price
Options outstanding (in dollars per share)	$ 0.26
Options outstanding (in dollars per share)		$ 0.26
Recapitalization
Number of shares
Options outstanding (in shares)	(33,006,982)
Options outstanding (in shares)		(33,006,982)
Weighted average exercise price
Options outstanding (in dollars per share)	$ 0.88
Options outstanding (in dollars per share)		$ 0.88
Recapitalization | MARIADB CORPORATION AB [Member]
Number of shares
Options outstanding (in shares)		1,106,511
Options outstanding (in shares)

Stock-Based Compensation - St_2

Stock-Based Compensation - Stock Option Activity (Parenthetical) (Details) - shares	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	8,972,709	9,757,282
MARIADB CORPORATION AB [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number		42,764,264	47,156,876
Revision of Prior Period, Adjustment [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number		(33,006,982)
Revision of Prior Period, Adjustment [Member] | MARIADB CORPORATION AB [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number			1,106,511

Stock-Based Compensation - Gran

Stock-Based Compensation - Grand Date Fair Value (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant date fair value of options granted (in dollars per share)	$ 2.02	$ 0.7
Intrinsic value of options exercised	$ 5.3	$ 2.6
Grant date fair value of stock options vested	0.3	0
Unrecognized stock-based compensation expense	$ 2.1	$ 2.3
Unrecognized stock-based compensation expense recognition period	1 year 10 months 24 days	1 year 10 months 24 days
MARIADB CORPORATION AB [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Grant date fair value of options granted (in dollars per share)			$ 0.0038	$ 0.0008
Intrinsic value of options exercised			$ 2.1	$ 0.2
Grant date fair value of stock options vested			0.5	0.4
Unrecognized stock-based compensation expense			$ 2.3	$ 0.7
Unrecognized stock-based compensation expense recognition period			1 year 10 months 24 days	2 years 3 months 18 days

Stock-Based Compensation - Fair

Stock-Based Compensation - Fair Value Valuation Assumptions (Details) - Stock options - $ / shares	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Fair value valuation assumptions
Minimum Expected volatility (%)	44.90%	43.21%
Maximum Expected volatility (%)	47.26%	44.26%
Minimum Risk-free interest rate (%)	3.70%	1.17%
Maximum Risk-free interest rate (%)	3.80%	1.40%
MARIADB CORPORATION AB [Member]
Fair value valuation assumptions
Minimum Expected volatility (%)			43.21%	40.19%
Maximum Expected volatility (%)			46.94%	57.16%
Minimum Risk-free interest rate (%)			1.17%	0.06%
Maximum Risk-free interest rate (%)			3.27%	1.39%
Minimum
Fair value valuation assumptions
Dividend yield (%)	0%	0%
Expected life of stock options (years)	5 years	5 years 1 month 17 days
Fair value of common stock ($)	$ 4.16	$ 1.67
Minimum | MARIADB CORPORATION AB [Member]
Fair value valuation assumptions
Dividend yield (%)			0%	0%
Expected life of stock options (years)			5 years	1 month 6 days
Fair value of common stock ($)			$ 0.32	$ 0.2
Maximum
Fair value valuation assumptions
Dividend yield (%)	0%	0%
Expected life of stock options (years)	7 years	7 years
Fair value of common stock ($)	$ 4.16	$ 1.67
Maximum | MARIADB CORPORATION AB [Member]
Fair value valuation assumptions
Dividend yield (%)			0%	0%
Expected life of stock options (years)			7 years 7 days	7 years 6 months
Fair value of common stock ($)			$ 0.87	$ 0.2
Weighted average
Fair value valuation assumptions
Dividend yield (%)	0%	0%
Weighted average Expected volatility (%)	45.90%	43.78%
Risk-free interest rate (%)	3.76%	1.29%
Expected life of stock options (years)	5 years 10 months 17 days	6 years 21 days
Fair value of common stock ($)	$ 4.16	$ 1.67
Weighted average | MARIADB CORPORATION AB [Member]
Fair value valuation assumptions
Dividend yield (%)			0%	0%
Weighted average Expected volatility (%)			44.87%	41.71%
Risk-free interest rate (%)			2.81%	0.83%
Expected life of stock options (years)			6 years 3 days	5 years 11 months 23 days
Fair value of common stock ($)			$ 0.81	$ 0.2

Stock-Based Compensation - St_3

Stock-Based Compensation - Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Stock-based compensation expense
Stock-based compensation expense	$ 616	$ 129
MARIADB CORPORATION AB [Member]
Stock-based compensation expense
Stock-based compensation expense			$ 1,870	$ 518
Cost of revenue
Stock-based compensation expense
Stock-based compensation expense	68	5
Cost of revenue | MARIADB CORPORATION AB [Member]
Stock-based compensation expense
Stock-based compensation expense			143	13
Research and development expenses
Stock-based compensation expense
Stock-based compensation expense	220	60
Research and development expenses | MARIADB CORPORATION AB [Member]
Stock-based compensation expense
Stock-based compensation expense			687	187
Sales and marketing expenses
Stock-based compensation expense
Stock-based compensation expense	104	20
Sales and marketing expenses | MARIADB CORPORATION AB [Member]
Stock-based compensation expense
Stock-based compensation expense			383	81
General and administrative expenses
Stock-based compensation expense
Stock-based compensation expense	$ 224	$ 44
General and administrative expenses | MARIADB CORPORATION AB [Member]
Stock-based compensation expense
Stock-based compensation expense			$ 657	$ 237

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Accrued payroll and payroll related liabilities	$ 2,864	$ 2,904
Accrued bonuses	1,205	1,208
Taxes payable	843	897
Other accrued expenses	1,312	3,893
Total accrued expenses	$ 6,224	8,902
MARIADB CORPORATION AB [Member]
Accrued payroll and payroll related liabilities		2,904	$ 2,310
Accrued bonuses		1,208	1,206
Taxes payable		897	1,429
Other accrued expenses		3,893	1,236
Accrued interest			593
Total accrued expenses		$ 8,902	$ 6,774

Leases - Summary of Lease Costs

Leases - Summary of Lease Costs (Details) - MARIADB CORPORATION AB [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Lease Cost [Line Items]
Operating lease costs	$ 653	$ 715
Short term lease costs	18	31
Variable lease costs	55	20
Total lease cost	726	766
Research and development expenses
Lease Cost [Line Items]
Total lease cost	29	116
Sales and marketing expenses
Lease Cost [Line Items]
Total lease cost	3	7
General and administrative expenses
Lease Cost [Line Items]
Total lease cost	$ 694	$ 643

Leases - Summary of Operating L

Leases - Summary of Operating Lease (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021	Oct. 01, 2019
Operating lease right-of-use assets	$ 777	$ 890
Operating lease liabilities, current	509	496
Operating lease liabilities, net of current	$ 303	433
MARIADB CORPORATION AB [Member]
Operating lease right-of-use assets		890	$ 1,645	$ 2,300
Operating lease liabilities, current		496	658
Operating lease liabilities, net of current		433	1,035
Total operating lease liabilities		$ 929	$ 1,693

Leases - Summary of Operating_2

Leases - Summary of Operating Lease Supplemental Information (Details) - MARIADB CORPORATION AB [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash paid for amounts included in the measurement of operating lease liabilities	$ 664	$ 694
Weighted-average remaining lease term (in years)	1 year 10 months 9 days	2 years 7 months 17 days
Weighted-average discount rate	3.22%	3.20%

Leases - Summary of Future mini

Leases - Summary of Future minimum lease payments under non-cancelable operating leases (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Less current obligations under leases	$ (509)	$ (496)
Non-current lease obligations	$ 303	433
MARIADB CORPORATION AB [Member]
2023		519
2024		421
2025		18
Total minimum payments		958
Less imputed interest		(29)
Present value of future minimum lease payments		929	$ 1,693
Less current obligations under leases		(496)	(658)
Non-current lease obligations		$ 433	$ 1,035

Leases - Additional Information

Leases - Additional Information (Details)	12 Months Ended
	Sep. 30, 2022
Maximum [Member]
Lessee Operating Lease [Line Items]
Lessee, Operating Lease, Term of Contract	5 years
Lessee Operating Lease Extend Term	3 years
Minimum [Member]
Lessee Operating Lease [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Lessee Operating Lease Extend Term	1 year

Commitments and Contingencies (

Commitments and Contingencies (Details) - Subsequent Event $ in Millions	2 Months Ended
	Feb. 28, 2023 USD ($) company
Subsequent Event [Line Items]
Number of financial services companies seeking additional fees | company	2
Amount of claims submitted by financial services companies for additional service fees | $	$ 7.5

Long-term Debt (Details)

Long-term Debt (Details) $ in Thousands, € in Millions			12 Months Ended
	Jan. 31, 2022 USD ($) shares	Apr. 01, 2015 EUR (€)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 USD ($)	Apr. 28, 2021	Apr. 07, 2017 EUR (€)
Long-term Debt
Total			$ 14,744		$ 16,053
MARIADB CORPORATION AB [Member]
Long-term Debt
Total			$ 14,744	$ 29,236
Percentage of share held by shareholders			50%
Gain loss on extinguishment of debt			$ (148)
Loan Facility with European Investment Bank [Member] | MARIADB CORPORATION AB [Member]
Long-term Debt
Maximum loan facility available | €									€ 25
Series D Preferred Stock [Member] | MARIADB CORPORATION AB [Member]
Long-term Debt
Debt conversion, converted instrument shares issued | shares	2,860,997
Term loan
Long-term Debt
Total			14,622		$ 16,053	€ 15
Effective interest rate					6%	6%	6%
Term loan | MARIADB CORPORATION AB [Member]
Long-term Debt
Total			$ 14,622	$ 17,369
Effective interest rate			6%	6%
Debt instrument face amount | €									10
Term loan | Minimum
Long-term Debt
Debt instrument interest rate					6%	6%
Term loan | Minimum | MARIADB CORPORATION AB [Member]
Long-term Debt
Debt instrument interest rate			6%
Term loan | Maximum
Long-term Debt
Debt instrument interest rate					9.50%	9.50%
Term loan | Maximum | MARIADB CORPORATION AB [Member]
Long-term Debt
Debt instrument interest rate			9.50%
Capital loan | MARIADB CORPORATION AB [Member]
Long-term Debt
Total				$ 11,579
Debt instrument interest rate			0%					12%
Debt instrument face amount | €									€ 15
R&D loan
Long-term Debt
Total			$ 122
R&D loan | MARIADB CORPORATION AB [Member]
Long-term Debt
Total			122	288
Debt instrument interest rate		1%
Debt instrument face amount | €		€ 0.5
Debt instrument maturity date		Nov. 09, 2022
Debt instrument periodic payment			100	$ 100
Convertible Debt [Member]
Long-term Debt
Debt instrument face amount							$ 5,000
Convertible Debt [Member] | MARIADB CORPORATION AB [Member]
Long-term Debt
Debt instrument interest rate							6%
Debt discount rate							3%
Preferred Stock, Value, Issued			$ 50,000
Gain loss on extinguishment of debt	$ 100

Long-term Debt - Schedule of de

Long-term Debt - Schedule of debt (Details) $ in Thousands, € in Millions	Dec. 31, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Debt Instrument [Line Items]
Total	$ 16,053		$ 14,744
Less: Current portion	(16,053)		(122)
Long-term debt			14,622
MARIADB CORPORATION AB [Member]
Debt Instrument [Line Items]
Total			14,744	$ 29,236
Less: Current portion			(122)	(11,723)
Long-term debt			14,622	17,513
Term Loan [Member]
Debt Instrument [Line Items]
Total	$ 16,053	€ 15	14,622
Term Loan [Member] | MARIADB CORPORATION AB [Member]
Debt Instrument [Line Items]
Total			14,622	17,369
Capital Loan [Member] | MARIADB CORPORATION AB [Member]
Debt Instrument [Line Items]
Total				11,579
R&D Loan [Member]
Debt Instrument [Line Items]
Total			122
R&D Loan [Member] | MARIADB CORPORATION AB [Member]
Debt Instrument [Line Items]
Total			$ 122	$ 288

Long-term Debt - Schedule of pr

Long-term Debt - Schedule of principal payments remaining on debt outstanding (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Short-Term Debt [Line Items]
2024	$ 16,053
Total	$ 16,053	$ 14,744
MARIADB CORPORATION AB [Member]
Short-Term Debt [Line Items]
2023		122
2024		14,622
Total		$ 14,744	$ 29,236

Income Taxes - Summary of Compe

Income Taxes - Summary of Compenents of Loss Before Income Tax (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Line Items]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ (13,098)	$ (12,167)
MARIADB CORPORATION AB [Member]
Income Tax Disclosure [Line Items]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest			$ (48,570)	$ (25,358)
MARIADB CORPORATION AB [Member] | Domestic Tax Authority [Member]
Income Tax Disclosure [Line Items]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest			(11,785)	(17,340)
MARIADB CORPORATION AB [Member] | Foreign Tax Authority [Member]
Income Tax Disclosure [Line Items]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest			$ (36,785)	$ (8,018)

Income Taxes - Summary of Provi

Income Taxes - Summary of Provision For Income Taxes Charged To Operations (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Deferred Income Tax Expense (Benefit), Continuing Operations [Abstract]
Total income tax expense	$ (56)	$ 15
MARIADB CORPORATION AB [Member]
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]
U.S. federal			$ 0	$ 0
State and local			13	1
Foreign			68	83
Total current			81	84
Deferred Income Tax Expense (Benefit), Continuing Operations [Abstract]
U.S. federal			0	0
State and local			0	0
Total deferred			0	0
Total income tax expense			$ 81	$ 84

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of The Statutory Federal Rate And The Effective Rate (Details) - MARIADB CORPORATION AB [Member]	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Line Items]
Tax computed at federal statutory rate	21%	21%
State income tax—net of federal benefit	(0.02%)	0%
Foreign rate differential	(16.05%)	(6.97%)
Change in valuation allowance	0.09%	(18.13%)
Stock-based compensation	0%	(0.12%)
Research and development tax credit	0%	8.86%
Other	(0.04%)	(0.35%)
Prior period net operating loss true-up adjustment	0.01%	(4.62%)
Transaction costs	1.58%	0%
Deferred adjustment true up	(6.74%)	0%
Income tax expense	(0.17%)	(0.33%)

Income Taxes - Summary of Signi

Income Taxes - Summary of Significant od Net deferred taxes (Details) - MARIADB CORPORATION AB [Member] - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Valuation Allowance [Line Items]
Net operating losses	$ 64,013	$ 55,516
Tax credit carryforwards	4,183	8,366
Allowances and reserves	36	62
Deferred revenue	473	673
Depreciation	17	92
Amortization	3,067	3,918
Accrued interest	0	1,428
Accrued payroll	619	508
Right-of-use assets	9	7
Other	29	3
Unrealized gain (loss)	(567)	0
Less: valuation allowance	(71,879)	(70,573)	$ (64,065)
Total deferred tax assets	$ 0	$ 0

Income Taxes - Summary of Rollf

Income Taxes - Summary of Rollforward of the valuation Allowance for the years (Details) - MARIADB CORPORATION AB [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Valuation Allowance [Line Items]
Beginning balance	$ (70,573)	$ (64,065)
Additions	(8,643)	(9,868)
Deductions	7,337	3,360
Ending balance	$ (71,879)	$ (70,573)

Income Taxes (Details)

Income Taxes (Details) - MARIADB CORPORATION AB [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Tax Credit Carryforward [Line Items]
Deferred tax assets, valuation allowance	$ 71,879		$ 70,573	$ 64,065
Operating Loss Carryforwards	$ 141,400		143,400
Percentage of stock outstanding		50%
Operating Loss Carry Forward Year of Expire	2030 years
Domestic Tax Authority [Member]
Tax Credit Carryforward [Line Items]
Operating Loss Carryforwards	$ 184,700		160,300
State and Local Jurisdiction [Member]
Tax Credit Carryforward [Line Items]
Tax Credit Carryforward, Amount	1,900		3,900
Foreign Tax Authority [Member]
Tax Credit Carryforward [Line Items]
Operating Loss Carryforwards	$ 39,700		46,500
Operating Loss Carry Forward Year of Expire	2023 years
Research Tax Credit Carryforward [Member] | Domestic Tax Authority [Member]
Tax Credit Carryforward [Line Items]
Tax Credit Carryforward, Amount	$ 2,200		$ 4,500

Related-Party Transactions (Det

Related-Party Transactions (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Related-Party Transactions
Accounts payable to related party	$ 0		$ 0
MARIADB CORPORATION AB [Member]
Related-Party Transactions
Accounts payable to related party			0	$ 0
Shareholders
Related-Party Transactions
Receivable from related party	0.1		0
Revenue from related party	0.1	$ 0.2
Shareholders | MARIADB CORPORATION AB [Member]
Related-Party Transactions
Receivable from related party			0	0.4
Revenue from related party			0.7	2
MariaDB Foundation
Related-Party Transactions
Related party expense	$ 0.2	$ 0.1
MariaDB Foundation | MARIADB CORPORATION AB [Member]
Related-Party Transactions
Related party expense			$ 0.2	$ 0.5

Net Loss Per Share - Summary of

Net Loss Per Share - Summary of basic and diluted net loss per share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Net loss attributable to common shareholders
Net loss	$ (13,042)	$ (12,182)	$ (48,651)	$ (25,442)
Weighted-average shares outstanding used to compute net loss per share attributable to common shareholders
Weighted-average shares outstanding - basic	23,912,928	12,072,473
Weighted-average shares outstanding - diluted	23,912,928	12,072,473		12,072,473
Net loss per share attributable to common shareholders
Net loss per share attributable to common shares - basic	$ (0.55)	$ (1.01)
Net loss per share attributable to common shares - diluted	$ (0.55)	$ (1.01)
MARIADB CORPORATION AB [Member]
Net loss attributable to common shareholders
Net loss			$ (48,651)	$ (25,442)
Weighted-average shares outstanding used to compute net loss per share attributable to common shareholders
Weighted-average shares outstanding - basic			58,801,357	50,361,879
Weighted-average shares outstanding - diluted			58,801,357	50,361,879
Net loss per share attributable to common shareholders
Net loss per share attributable to common shares - basic			$ (0.83)	$ (0.51)
Net loss per share attributable to common shares - diluted			$ (0.83)	$ (0.51)

Net Loss Per Share - Potentiall

Net Loss Per Share - Potentially Dilutive Securities Excluded from Computation of Diluted Net Loss Per Share (Details) - shares	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Potentially dilutive securities excluded from computation of diluted net loss per share
Anti-dilutive securities	25,324,023	52,623,939
MARIADB CORPORATION AB [Member]
Potentially dilutive securities excluded from computation of diluted net loss per share
Anti-dilutive securities			230,349,263	183,214,992
Warrant
Potentially dilutive securities excluded from computation of diluted net loss per share
Anti-dilutive securities	16,351,314	2,192,140
Warrant | MARIADB CORPORATION AB [Member]
Potentially dilutive securities excluded from computation of diluted net loss per share
Anti-dilutive securities			4,019,757	9,607,720
Stock options
Potentially dilutive securities excluded from computation of diluted net loss per share
Anti-dilutive securities	8,972,709	8,548,746
Stock options | MARIADB CORPORATION AB [Member]
Potentially dilutive securities excluded from computation of diluted net loss per share
Anti-dilutive securities			42,764,264	48,263,387
Convertible Preferred Shares
Potentially dilutive securities excluded from computation of diluted net loss per share
Anti-dilutive securities	0	41,883,053
Convertible Preferred Shares | MARIADB CORPORATION AB [Member]
Potentially dilutive securities excluded from computation of diluted net loss per share
Anti-dilutive securities			183,565,242	125,343,885

Geographical Information - Summ

Geographical Information - Summary Of Long-Lived Assets by Geographic Location (Details) - MARIADB CORPORATION AB [Member] - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Long-Lived Assets	$ 1,598	$ 2,571
United States
Long-Lived Assets	1,303	1,876
Bulgaria
Long-Lived Assets	123	317
Finland
Long-Lived Assets	131	355
Other Countries [Member]
Long-Lived Assets	$ 41	$ 23

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Accumulated Other Comprehensive Income (Loss)
Balance at the beginning of period	$ (198,143)	$ (152,706)	$ (152,706)
Net current period other comprehensive income (loss)	(290)	604
Balance at the end of period	(10,828)	(163,210)	(198,143)	$ (152,706)
MARIADB CORPORATION AB [Member]
Accumulated Other Comprehensive Income (Loss)
Balance at the beginning of period	(198,143)	(152,706)	(152,706)	(128,610)
Net current period other comprehensive income (loss)			(1,828)	654
Balance at the end of period			(198,143)	(152,706)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss)
Balance at the beginning of period	(11,482)	(7,477)	(7,477)
Other comprehensive income (loss) before reclassifications	1,887	604
Amounts reclassified from accumulated other comprehensive net income (loss)	0
Net current period other comprehensive income (loss)	1,887	604
Balance at the end of period	(9,595)	(6,873)	(11,482)	(7,477)
Foreign Currency Translation | MARIADB CORPORATION AB [Member]
Accumulated Other Comprehensive Income (Loss)
Balance at the beginning of period	(11,482)	(7,477)	(7,477)	(8,131)
Other comprehensive income (loss) before reclassifications			(4,005)	654
Balance at the end of period			(11,482)	(7,477)
Net Unrealized Gain on Securities
Accumulated Other Comprehensive Income (Loss)
Balance at the beginning of period	2,177	0	0
Other comprehensive income (loss) before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive net income (loss)	(2,177)
Net current period other comprehensive income (loss)	(2,177)	0
Balance at the end of period	0	0	2,177	0
Net Unrealized Gain on Securities | MARIADB CORPORATION AB [Member]
Accumulated Other Comprehensive Income (Loss)
Balance at the beginning of period	2,177	0	0	0
Other comprehensive income (loss) before reclassifications			2,177	0
Balance at the end of period			2,177	0
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)
Balance at the beginning of period	(9,305)	(7,477)	(7,477)
Other comprehensive income (loss) before reclassifications	1,887	604
Amounts reclassified from accumulated other comprehensive net income (loss)	(2,177)
Net current period other comprehensive income (loss)	(290)	604
Balance at the end of period	(9,595)	(6,873)	(9,305)	(7,477)
Accumulated Other Comprehensive Income (Loss) | MARIADB CORPORATION AB [Member]
Accumulated Other Comprehensive Income (Loss)
Balance at the beginning of period	$ (9,305)	$ (7,477)	(7,477)	(8,131)
Other comprehensive income (loss) before reclassifications			(1,828)	654
Net current period other comprehensive income (loss)			(1,828)	654
Balance at the end of period			$ (9,305)	$ (7,477)

Subsequent Events (Details)

Subsequent Events (Details) € / shares in Units, € in Millions					1 Months Ended
	Dec. 16, 2022 $ / shares shares	Nov. 30, 2022 € / shares shares	Aug. 17, 2022 shares	Aug. 08, 2022 shares	Nov. 30, 2022 EUR (€) € / shares shares	Dec. 31, 2022 $ / shares shares	Oct. 31, 2022 € / shares shares	Sep. 30, 2022 € / shares shares	Sep. 30, 2021 shares
Subsequent Event [Line Items]
Class of Warrant or Right, Outstanding						16,351,314		917,164
MARIADB CORPORATION AB [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Outstanding								4,019,757	9,607,720
Series C Warrants 2020 [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares						$ 5.22
Class of Warrant or Right, Outstanding								652,126
Series C Warrants 2020 [Member] | MARIADB CORPORATION AB [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | € / shares								€ 1.19
Class of Warrant or Right, Outstanding								2,858,143	3,445,912
Series C Warrants 2017 [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares						$ 0.04
Class of Warrant or Right, Outstanding						0		74,479
Number of warrants repurchased			326,429	5,000,194
Warrants, Redemption Price | $ / shares	$ 1.19
Series C Warrants 2017 [Member] | MARIADB CORPORATION AB [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | € / shares								€ 0.01
Class of Warrant or Right, Outstanding								326,429	5,326,623
Number of warrants repurchased			326,429	5,000,194
Subsequent Event [Member] | Series C Preferred Stock [Member] | MARIADB CORPORATION AB [Member]
Subsequent Event [Line Items]
Preferred Stock, Shares Issued		2,365,078			2,365,078		2,365,078
Subsequent Event [Member] | Series C Warrants 2020 [Member] | MARIADB CORPORATION AB [Member]
Subsequent Event [Line Items]
Number of Warrants Exercised		2,365,078			2,365,078		2,365,078
Class of Warrant or Right, Exercise Price of Warrants or Rights | € / shares		€ 1.1859			€ 1.1859		€ 1.1859
Proceeds from Issuance of Warrants | €					€ 2.8
Class of Warrant or Right, Outstanding	493,065
Subsequent Event [Member] | Series C Warrants 2017 [Member] | MARIADB CORPORATION AB [Member]
Subsequent Event [Line Items]
Number of warrants repurchased		326,429
Warrants, Redemption Price | € / shares		€ 1.19