Inotiv (NOTV) 10-K 4 Dec 24 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2024	Nov. 15, 2024	Mar. 31, 2024
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 30, 2024
Current Fiscal Year End Date	--09-30
Document Transition Report	false
Entity File Number	000-23357
Entity Registrant Name	INOTIV, INC.
Entity Tax Identification Number	35-1345024
Entity Address, Address Line One	2701 KENT AVENUE
Entity Address, City or Town	WEST LAFAYETTE
Entity Incorporation, State or Country Code	IN
Entity Address, State or Province	IN
Entity Address, Postal Zip Code	47906
City Area Code	765
Local Phone Number	463-4527
Title of 12(b) Security	Common Shares
Trading Symbol	NOTV
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 252,228,899
Entity Common Stock, Shares Outstanding		26,015,129
Documents Incorporated by Reference	Portions of the registrant’s definitive Proxy Statement for its 2025 Annual Meeting of Shareholders, which will be filed with the Securities and Exchange Commission (SEC) not later than 120 days after September 30, 2024, are incorporated by reference into Part III of this Annual Report on Form 10-K. With the exception of the portions of the 2025 Proxy Statement expressly incorporated into this Annual Report on Form 10-K by reference, such document shall not be deemed filed as part of this Form 10-K.
Entity Central Index Key	0000720154
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
	Sep. 30, 2024
Audit Information [Abstract]
Auditor Name	Ernst & Young LLP
Auditor Location	Indianapolis, IN
Auditor Firm ID	42

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Current assets:
Cash and cash equivalents	$ 21,432	$ 35,492
Trade receivables and contract assets, net of allowances for credit losses of $6,931 and $7,446, respectively	73,560	87,383
Inventories, net	18,173	56,102
Prepaid expenses and other current assets	50,248	33,408
Assets held for sale	0	1,418
Total current assets	163,413	213,803
Property and equipment, net	188,328	191,068
Operating lease right-of-use assets, net	49,165	38,866
Goodwill	94,286	94,286
Other intangible assets, net	274,396	308,428
Other assets	11,773	10,079
Total assets	781,361	856,530
Current liabilities:
Accounts payable	33,526	32,564
Accrued expenses and other liabilities	28,218	25,776
Fees invoiced in advance	41,986	55,622
Current portion of long-term operating lease	11,774	10,282
Current portion of long-term debt	3,538	7,950
Total current liabilities	119,042	132,194
Long-term operating leases, net	40,010	29,614
Long-term debt, less current portion, net of debt issuance costs	389,801	369,795
Other long-term liabilities	34,963	6,373
Deferred tax liabilities, net	27,041	50,064
Total liabilities	610,857	588,040
Contingencies (Note 16)
Shareholders’ equity and noncontrolling interest:
Authorized 74,000,000 shares at September 30, 2024 and September 30, 2023; 26,015,129 issued and outstanding at September 30, 2024 and 25,777,169 at September 30, 2023	6,466	6,406
Additional paid-in capital	724,789	715,696
Accumulated deficit	(562,163)	(453,278)
Accumulated other comprehensive income	1,412	330
Total equity attributable to common shareholders	170,504	269,154
Noncontrolling interest	0	(664)
Total shareholders’ equity and noncontrolling interest	170,504	268,490
Total liabilities and shareholders’ equity and noncontrolling interest	$ 781,361	$ 856,530

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 6,931	$ 7,446
Common stock authorized (in shares)	74,000,000	74,000,000
Common stock issued (in shares)	26,015,129	25,777,169
Common stock outstanding (in shares)	26,015,129	25,777,169

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Revenue	$ 490,739	$ 572,425
Costs and expenses:
Selling	20,883	19,075
General and administrative	77,034	104,706
Depreciation and amortization of intangible assets	57,118	54,717
Other operating expense	42,542	18,537
Goodwill impairment loss	0	66,367
Operating loss	(86,406)	(81,460)
Interest expense	(46,884)	(43,019)
Other income	2,530	237
Loss before income taxes	(130,760)	(124,242)
Income tax benefit	21,875	19,340
Consolidated net loss	(108,885)	(104,902)
Less: Net (loss) income attributable to noncontrolling interests	(440)	238
Net loss attributable to common shareholders	$ (108,445)	$ (105,140)
Loss per common share
Net loss attributable to common shareholders, basic (in dollars per share)	$ (4.19)	$ (4.10)
Net loss attributable to common shareholders, diluted (in dollar per share)	$ (4.19)	$ (4.10)
Weighted-average number of common shares outstanding:
Basic (in shares)	25,897	25,641
Diluted (in shares)	25,897	25,641
Service
Revenue	$ 219,663	$ 223,813
Costs and expenses:
Cost of revenue (excluding amortization of intangible assets)	157,826	147,819
Product
Revenue	271,076	348,612
Costs and expenses:
Cost of revenue (excluding amortization of intangible assets)	$ 221,742	$ 242,664

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Statement of Comprehensive Income [Abstract]
Consolidated net loss	$ (108,885)	$ (104,902)
Foreign currency translation	965	4,940
Cumulative currency translation realized through sale of subsidiary	0	762
Defined benefit plans:
Actuarial loss, net of tax	0	(28)
Other	188	(219)
Foreign currency translation	(71)	375
Other comprehensive income, net of tax	1,082	5,830
Consolidated comprehensive loss	(107,803)	(99,072)
Less: Comprehensive income (loss) attributable to non-controlling interests	(440)	238
Comprehensive loss attributable to common stockholders	$ (107,363)	$ (99,310)

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Shares	Additional paid-in capital	Accumulated deficit	Accumulated Other Comprehensive (Loss) Income	Non- Controlling Interests
Beginning balance (in shares) at Sep. 30, 2022		25,598,289
Beginning balance at Sep. 30, 2022	$ 359,766	$ 6,362	$ 707,787	$ (348,277)	$ (5,500)	$ (606)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Consolidated net loss	(105,140)			(104,902)		(238)
Noncontrolling interest	292					292
Issuance of stock under employee stock plans (in shares)		178,880
Issuance of stock under employee stock plans	109	$ 44	65
Stock based compensation	7,844		7,844
Actuarial loss (net of tax)	(28)				(28)
Foreign currency translation adjustment	5,315				5,315
Cumulative currency translation realized through sale of subsidiary	762				762
Other	$ 154			(99)	(219)	472
Ending balance (in shares) at Sep. 30, 2023	25,777,169	25,777,169
Ending balance at Sep. 30, 2023	$ 268,490	$ 6,406	715,696	(453,278)	330	(664)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Consolidated net loss	(108,445)			(108,885)		440
Noncontrolling interest	(2,085)					224
Issuance of stock under employee stock plans (in shares)		237,960
Issuance of stock under employee stock plans	11	$ 60	(49)
Stock based compensation	6,740		6,740
Actuarial loss (net of tax)	0
Pension cost amortization	188				188
Foreign currency translation adjustment	894				894
Cumulative currency translation realized through sale of subsidiary	0
Other	(57)		(57)
Warrants issued in connection with Purchase Agreement	$ 4,768		4,768
Ending balance (in shares) at Sep. 30, 2024	26,015,129	26,015,129
Ending balance at Sep. 30, 2024	$ 170,504	$ 6,466	$ 724,789	$ (562,163)	$ 1,412	$ 0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating activities:
Consolidated net loss	$ (108,885)	$ (104,902)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities, net of acquisitions:
Depreciation and amortization	57,118	54,717
Employee stock compensation expense	6,740	7,844
Changes in deferred taxes	(23,251)	(25,810)
Provision for expected credit losses	58	1,273
Amortization of debt issuance costs and original issue discount	3,745	3,182
Noncash interest and accretion expense	7,378	6,284
Other non-cash operating activities	(452)	1,972
Gain on debt extinguishment	(1,860)	0
Goodwill impairment loss	0	66,367
Changes in operating assets and liabilities:
Trade receivables and contract assets	14,168	9,550
Inventories	38,210	14,011
Prepaid expenses and other current assets	(16,357)	11,249
Operating lease right-of-use assets and liabilities, net	1,589	884
Accounts payable	613	5,963
Accrued expenses and other liabilities	2,158	(8,339)
Fees invoiced in advance	(14,339)	(12,907)
Other asset and liabilities, net	26,562	(3,455)
Net cash (used in) provided by operating activities	(6,805)	27,883
Investing activities:
Capital expenditures	(22,310)	(27,503)
Proceeds from sale of property and equipment	5,478	1,115
Cash paid for other investing activities	0	(2,367)
Net cash used in investing activities	(16,832)	(28,755)
Financing activities:
Payments on revolving credit facility	(12,000)	(21,000)
Payments on senior term notes and delayed draw term loans	(3,454)	(2,070)
Borrowings on revolving loan facility	12,000	6,000
Issuance of second lien notes	17,000	0
Borrowings on delayed draw term loans	0	35,000
Other financing activities, net	(3,871)	(2,058)
Net cash provided by financing activities	9,675	15,872
Effect of exchange rate changes on cash and cash equivalents	(98)	1,512
Net (decrease) increase in cash and cash equivalents	(14,060)	16,512
Cash and cash equivalents at beginning of period	35,492	18,980
Cash and cash equivalents at end of period	21,432	35,492
Noncash financing activity:
Non-cash debt issuance costs	3,512	1,363
Supplemental disclosure of cash flow information:
Cash paid for interest	36,138	35,459
Income taxes paid, net	$ 1,843	$ 7,146

DESCRIPTION OF THE BUSINESS

DESCRIPTION OF THE BUSINESS	12 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF THE BUSINESS	DESCRIPTION OF THE BUSINESS Inotiv, Inc. and its subsidiaries (“we,” “our,” “us,” "the Company,” “Inotiv”) began operating in 1975 as Bioanalytical Systems, Inc. Bioanalytical Systems, Inc. was incorporated in 1974 and we completed our initial public offering in 2000. On March 18, 2021, the Company filed Articles of Amendment to the Company’s Second Amended and Restated Articles of Incorporation, as amended, and amended its Second Amended and Restated Bylaws, as amended, to reflect a corporate name change from Bioanalytical Systems, Inc. to Inotiv, Inc. Our stock is traded on the Nasdaq Stock Market LLC under the symbol “NOTV.” We are headquartered in West Lafayette, Indiana. Our headquarters mailing address is 2701 Kent Avenue, West Lafayette, Indiana, 47906, and the telephone number at that location is (765) 463-4527. Our Internet site is www.inotiv.com. The information contained on our website is not a part of this Report and is not incorporated by reference herein. Operational Update The most significant challenge we faced financially during the fiscal years ended September 30, 2024 and 2023 has been the volatility of sales volumes and margins in our RMS segment, and more specifically, for our NHPs. The preclinical research industry has faced challenges and volatility resulting from the U.S. Attorney’s Office criminally charging a Cambodian government official on alleged charges of conspiracy to illegally import NHPs into the U.S., and the subsequent decline in imports of Cambodian NHPs to the U.S. beginning in late 2022, which the Company has previously disclosed. NHP imports into the U.S. for drug discovery significantly declined from 2022 to 2023. The decrease in overall NHP supply drove an increase in NHP pricing in fiscal 2023. During fiscal 2024, both the cost of obtaining and the sale price of NHPs decreased, which typically result in reduced margins. However, we still have some higher cost NHPs in inventory to sell. Further, we believe that during fiscal 2024 some NHP customers were and may still be working towards reducing some owned inventory and aligning their NHP purchases more closely with their immediate needs rather than purchasing historical levels of NHPs. We also believe the decreased U.S. NHP supply caused some studies to be shifted outside of the U.S. The continued limited supply of NHPs able to be imported into the U.S. has added to the strain of managing the timing of procuring NHPs and delivering NHPs to clients within their required timelines. During fiscal 2024, the sale price of our NHPs decreased in addition to the cost of acquiring them. RMS revenue decreased $76,712 from fiscal 2023 to fiscal 2024, which was primarily driven by a $60,399 decrease in revenue related to NHPs and a decrease in revenue related to the Company’s Israeli businesses (which the Company sold in August of 2023). For fiscal 2024, the reduction in NHP product and service revenues adversely affected our business, financial condition and results of operations. Although Cambodia has remained closed as a source through fiscal 2024, we have identified and extensively audited multiple additional sources of purpose-bred animals that can be made available for life-saving medical research. While the available supply does not account for the total volume that was previously imported from Cambodia, the additional sources have allowed us to diversify our sourcing of NHPs outside of Cambodia and to satisfy demand at our DSA business segment and to our RMS clients. Further, we believe that we have identified the appropriate supply of NHPs to meet forecasted demand for fiscal 2025. In addition, we have developed, and sourced, novel genetic testing techniques to further bolster our auditing capabilities to determine whether the animals we import are purpose-bred, and we are assessing the ability to introduce these techniques into our supply chain. Although biotechnology funding in the market increased in the first nine months of calendar 2024, we believe that the reduced biotechnology funding in the market during 2022 and 2023 has continued to influence our clients' spending patterns for early-stage research and development. Additionally, we believe the funding allocation in the market among large biopharmaceutical companies and small to mid-size biotechnology companies, as well as current and expected interest rates, are tempering the speed of the recovery of the discovery services market.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Liquidity and Going Concern The accompanying consolidated financial statements are prepared in accordance with U.S. generally accepted accounting principles ("GAAP") applicable to a going concern. This presentation contemplates the realization of assets and the satisfaction of liabilities in the normal course of business and does not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of the uncertainties described below. For the fiscal year ended September 30, 2024, the Company had negative operating cash flows, operating losses and net losses. As of September 30, 2024, the Company has cash and cash equivalents of $21,432 and access to a $15,000 revolver, which had a $0 balance outstanding as of September 30, 2024. The fiscal 2024 results, in large part, were due to the difficulties in managing the constrained global supply and the shift in NHP demand in fiscal 2024, as discussed in the Operational Update above. Absent the Fifth, Sixth and Seventh Amendments to our Credit Agreement, the Company would not have complied with its financial covenants under the Credit Agreement for the March 31, 2024, June 30, 2024 and September 30, 2024 testing dates, respectively. If the Company's results of operations in the twelve months following the date of this report do not improve relative to fiscal 2024 results, the Company will be at risk of non-compliance with its financial covenants under its Credit Agreement. If at any time in the twelve months following the date of this report the Company fails to comply with its financial covenants which remains unremedied for the period of time stipulated under the Credit Agreement, this would constitute an event of default under the Credit Agreement and the lenders may, among other remedies set out under the Credit Agreement, declare all or any portion of the outstanding principal amount of the borrowings plus accrued and unpaid interest to be immediately due and payable. Furthermore, if the lenders were to accelerate the loans under the Credit Agreement, such acceleration would constitute a default under our indentures governing the Company's Convertible Senior Notes (the "Notes") and the Company's 15.00% Senior Secured Second Lien PIK Notes due 2027 (the "Second Lien Notes") which, if not cured within 30 days following notice of such default from such trustees or holders of 25 percent of the Notes and from the trustee or holders of 30 percent of the Second Lien Notes, would permit the trustee or such holders to accelerate the Notes and the Second Lien Notes. If the loans under the Credit Agreement, the Notes and the Second Lien Notes are accelerated, the Company does not believe its existing cash and cash equivalents, together with cash generated from operations, would be sufficient to fund its operations, satisfy its obligations, including cash outflows for planned targeted capital expenditures, and repay the entirety of its outstanding senior term loans, repay the entirety of its outstanding Notes and repay the entirety of its outstanding Second Lien Notes in the next twelve months. Additionally, access to the revolver would be restricted and such funds would not be available to pay for any operating activities. On September 13, 2024, t he Company, certain of its subsidiaries (the “Subsidiary Guarantors”) and the lenders party thereto entered into a Seventh Amendments) to the Credit Agreement, dated as of November 5, 2021 (as amended through the date hereof, including by the Seventh Amendment, the “Credit Agreement”). The Seventh Amendment, among other changes, permits the incurrence of the issuance of the Second Lien Notes in an aggregate amount of $22,550, makes certain changes to the component definitions of the financial covenants, including the definition of Fixed Charge Coverage Ratio, and increases the cash netting capability in the Secured Leverage Ratio covenant. The Seventh Amendment includes the addition of a maximum capital expenditure limit and a minimum EBITDA test effective as of the Closing Date for the testing periods of the six months ended December 31, 2024 and the nine months ended March 31, 2025, waives the existing financial covenants from the date of the Seventh Amendment until June 30, 2025, and establishes new testing ratios for the Fixed Charge Coverage Ratio and the Secured Leverage Ratio covenants for the fiscal quarters beginning June 30, 2025 and thereafter. The Seventh Amendment also caps the reinvestment of funds from extraordinary receipts and asset sales and casualty events at $5,000 in the aggregate, and establishes a non-voting third party observer to the Company’s board of directors meetings, as elected by the lenders. Further, on September 13, 2024 , certain investors (the “Purchasers”) agreed to acquire $22,000 principal amount of the Second Lien Notes and warrants to purchase 3,946,250 of the Company’s common shares for consideration comprised of (i) $17,000 in cash and (ii) the cancellation of approximately $8,333 of the Notes. In connection with this transaction, the Company issued to the structuring agent $550 principal amount of Second Lien Notes and warrants to purchase 200,000 of the Company's common shares as compensation for its services as structuring agent. Additionally, the Company experienced improvements in revenue and operating results in the fourth fiscal quarter of 2024 as compared to the second and third fiscal quarters of 2024. Our evaluation of the Company's ability to continue as a going concern in accordance with U.S. generally accepted accounting principles entailed analyzing prospective fully implemented operating budgets and forecasts for expectations of our cash needs and comparing those needs to the current cash and cash equivalent balances in order to satisfy our obligations, including cash outflows for planned targeted capital expenditures, and to comply with minimum liquidity and financial covenant requirements under our debt covenants related to borrowings pursuant to its Credit Agreement for at least the next twelve months. This evaluation initially does not take into consideration the potential mitigating effect of management’s plans that have not been fully implemented and are outside of its control as of the date the consolidated financial statements are issued. When substantial doubt exists under this methodology, we evaluate whether the mitigating effect of our plans sufficiently alleviates substantial doubt about our ability to continue as a going concern. The mitigating effect of management’s plans, however, is only considered if both (1) it is probable that the plans will be effectively implemented within one year after the date that the consolidated financial statements are issued, and (2) it is probable that the plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that these consolidated financial statements are issued. Management has developed our fiscal 2025 annual operating plan in which we plan to continue our efforts to optimize our capital allocation and expense base. Additionally, the Company's plan is to continue its efforts to improve its operating results through increases to our NHP-related product and service revenue, including pre-selling fiscal 2025 NHP inventory and increasing purchase orders for long-term colony management service contracts, and increasing our volume of discovery and safety assessment contract awards. The Company also continues to discuss its current business conditions with its lenders. In the event that the Company fails to comply with the requirements of the financial covenants set forth in the Credit Agreement, the Company has approximately 55 days subsequent to any fiscal quarter, and approximately 100 days subsequent to fiscal year-end to cure noncompliance (the "grace period"). Further, the Company has and may continue to seek additional financing and evaluate financing alternatives to meet its cash requirements for the next 12 months. There is no assurance that the Company’s lenders will agree to any amendment to the Credit Agreement, nor can there be any assurance that the Company would be able to raise additional capital, whether through selling additional equity or debt securities or obtaining a line of credit or other loan on terms acceptable to the Company or at all. Management's fiscal 2025 annual operating plan forecasts compliance with its recently updated financial covenants pursuant to the Seventh Amendment to the Credit Agreement. Although management believes that it will be able to implement its plan, there can be no assurances that its plan will prove successful. As a result, substantial doubt about the Company's ability to continue as a going concern exists. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. During December 2023, the Company entered into a transition services agreement with Vanguard Supply Chain Solutions LLC, one of the Company's transportation providers, to enable the in-house integration of Inotiv’s North American transportation operations. Following this transaction, Inotiv was no longer required to consolidate this entity. The variable interest entity has not materially impacted our net assets or net loss. The Company successfully completed the in-house integration of its North American transportation operations during the second fiscal quarter of 2024. The Company accounts for noncontrolling interests in accordance with Accounting Standards Codification (“ASC”) 810, “Consolidation” (“ASC 810”). ASC 810 requires companies with noncontrolling interests to disclose such interests as a portion of equity but separate from the parent’s equity. The noncontrolling interests’ portion of net income (loss) is presented on the consolidated statements of operations. Comprehensive loss is comprised of consolidated net loss plus the change in the cumulative translation adjustment equity account and the adjustments, net of tax, for the current year actuarial gains (losses) and prior service costs in connection with the Company’s defined benefit plan. Transactions in currencies other than the functional currency of each entity are recorded at the rates of exchange at the date of the transaction. Monetary assets and liabilities in currencies other than the functional currency are translated at the rates of exchange at the balance sheet date and the related transaction gains and losses are reported in the consolidated statements of operations, in operating income (loss). The Company records gains and losses from re-measuring intercompany loans in other income (expense) in the consolidated statement of operations. Translation adjustments are excluded from the determination of net income (loss) and are recorded as a separate component of equity within accumulated other comprehensive loss in the consolidated financial statements. Foreign exchange (gains) losses recorded in other income (expense) on the statements of operations for the fiscal years ended September 30, 2024 and 2023 were $(831) and $1,682, respectively. Reclassification of Prior Year Presentation Certain prior year amounts have been reclassified for consistency with the current year presentation. In the consolidated statements of operations, depreciation expense has been combined with amortization of intangible assets. Within the operating activities section of the statements of cash flows, non-cash restructuring costs and non-cash amortization of inventory fair value step-up have been combined with and presented as other non-cash operating activities. Within the financing activities section of the statement of cash flows, the payments of debt issuance costs, the payments on promissory notes and the proceeds from exercise of stock options are combined into other financing activities, net. Finally, certain reclassifications have been made within the presentation of the components of deferred tax assets and liabilities and the reconciliation of the effective income tax rate within Note 15 - Income Taxes. These reclassifications had no effect on the reported results of operations. Segment Reporting The Company reports its results in two reportable segments: Discovery and Safety Assessment ("DSA") and Research Models and Services ("RMS"). Through our DSA segment, we support the discovery, nonclinical development and clinical development needs of researchers and clinicians for primarily small molecule drug candidates, as well as biotherapeutics and biomedical devices. Our scientists have skills in analytical instrumentation development, chemistry, computer software development, histology, pathology, physiology, surgery, analytical chemistry, drug metabolism, pharmacokinetics, and toxicology to make the services and products we provide increasingly valuable to our current and potential clients. Our principal clients are companies whose scientists are engaged in analytical chemistry, drug safety evaluation, clinical trials, drug metabolism studies, pharmacokinetics and basic research, from small start-up biotechnology companies to some of the largest global pharmaceutical companies. Through our RMS segment, we offer access to a wide range of small and large purpose-bred animal research models for basic research and drug discovery and development, as well as specialized models for specific diseases and therapeutic areas, in addition to diet and bedding. We provide deep animal husbandry expertise and expanded access to scientists across the discovery and preclinical continuum, which can reduce nonclinical lead times and provide enhanced project delivery. In conjunction with our DSA business, we have the ability to run selected nonclinical studies directly on-site at closely located research model facilities and provide access to innovative genetically engineered models and services solutions. Our principal clients include biopharmaceutical companies, CROs, and academic and government organizations. Use of Estimates The preparation of consolidated financial statements in accordance with generally accepted accounting principles in the United States ("U.S. GAAP") requires that the Company make estimates and judgments that may affect the reported amounts of assets, liabilities, revenues, expenses and related disclosure of contingent assets and liabilities. On an ongoing basis, the Company evaluates its estimates, judgments, and methodologies. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions. Changes in estimates are reflected in reported results in the period in which they become known. Newly Issued Accounting Pronouncements In November 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2023-07, “Improvements to Reportable Segment Disclosures (Topic 280)”. ASU 2023-07 modifies reportable segment disclosure requirements, primarily through enhanced disclosures about segment expenses categorized as significant or regularly provided to the Chief Operating Decision Maker ("CODM"). In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, and contain other disclosure requirements. The purpose of the amendments is to enable investors to better understand an entity’s overall performance and assess potential future cash flows. This ASU is effective for annual periods beginning after December 15, 2023, and interim periods within annual periods beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact this new standard will have on the related disclosures in the consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, “Improvements to Income Tax Disclosures (Topic 740)”. ASU 2023-09 requires enhanced disclosures on income taxes paid, adds disaggregation of continuing operations before income taxes between foreign and domestic earnings and defines specific categories for the reconciliation of jurisdictional tax rate to effective tax rate. This ASU is effective for fiscal years beginning after December 15, 2024, and can be applied on a prospective basis. The Company is currently evaluating the impact this new standard will have on the related disclosures in the consolidated financial statements. Cash Equivalents Cash and cash equivalents include all highly liquid investments with original maturities of three months or less and consist primarily of amounts invested in money market funds and bank deposits. Trade receivables and contract assets, net of allowances for credit losses The Company records trade receivables and contract assets, net of an allowance for credit losses. A contract asset is recorded when a right to consideration in exchange for goods or services transferred to a client is conditioned other than upon the passage of time. Trade receivables are recorded separately from contract assets since only the passage of time is required before consideration is due. The allowance for credit losses is determined each fiscal quarter based on the creditworthiness of its clients, historical collection patterns and economic conditions. Amounts deemed to be uncollectible are reserved or written off against the allowance. Concentration of Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of trade receivables from clients in the biopharmaceutical, contract research, academic, and governmental sectors. The Company believes its exposure to credit risk is minimal, as the majority of the clients are predominantly well established and viable. Additionally, the Company maintains allowances for potential credit losses. The Company's exposure to credit loss in the event that payment is not received for revenue recognized equals the outstanding trade receivables and contract assets less fees invoiced in advance. During the fiscal year ended September 30, 2024, one client related to the RMS segment accounted for 15.9% of total revenue. During the fiscal year ended September 30, 2023, one client related to the RMS segment accounted for 22.0% of total revenue. During the fiscal year ended September 30, 2024, the spend for one vendor accounted for 11.9% of the sum of cost of services (excluding depreciation and amortization of intangible assets) and cost of products (excluding depreciation and amortization of intangible assets). During the fiscal year ended September 30, 2023, no vendor spend accounted for greater than 10.0% of the sum of cost of services (excluding depreciation and amortization of intangible assets) and cost of products (excluding depreciation and amortization of intangible assets). Fair Value of Financial Instruments Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s judgment about the assumptions market participants would use in pricing the asset or liability based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the inputs as follows: • Level 1 – Valuations based on quoted prices for identical assets or liabilities in active markets that the Company has the ability to access. • Level 2 – Valuations based on quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly. • Level 3 – Valuations based on inputs that are unobservable and significant to the overall fair value measurement. Valuation methodologies used for assets and liabilities measured or disclosed at fair value are disclosed in Note 7 – Debt and Note 9 – Post-Employment Benefits. Inventories Inventories consist primarily of research models stock, biomedical products, diets and bedding, and are stated at the lower of cost or net realizable value. Valuation of NHPs is determined utilizing specific identification methodology and all other inventory valuation is determined utilizing standard costs, approximating average costs. The determination of net realizable value is assessed using the selling price of the products. Provisions are recorded to reduce the carrying value of inventory determined to be unsalable. Property and Equipment Property and equipment, net, including improvements that significantly add to productive capacity or extend useful life, are carried at cost and are subject to review for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Leasehold buildings and improvements are depreciated over the lesser of its estimated useful life or remaining lease term. The cost of normal, recurring, or periodic repairs and maintenance activities related to property and equipment is expensed as incurred. When the Company disposes of property and equipment, it removes the associated cost and accumulated depreciation from the related accounts on its consolidated balance sheets and includes any resulting gain or loss recorded in other (expense) income, net in the accompanying consolidated statements of income. The Company generally depreciates the cost of its property and equipment using the straight-line method over the estimated useful lives of the respective assets as follows: Asset Estimated Useful Lives Land Indefinite Land improvements 5 - 20 Buildings and building improvements 10 - 40 Machinery and equipment 3 - 10 Furniture and fixtures 7 - 10 Computer hardware and software 3 - 5 Vehicles 5 Business Combinations The Company accounts for business combinations under the acquisition method of accounting. The Company allocates the amounts that it pays for each acquisition to the assets acquired, liabilities assumed and noncontrolling interests based on their fair values at the dates of acquisition, including identifiable intangible assets, which typically represents a significant portion of the purchase price. Goodwill and Intangible Assets We use assumptions and estimates in determining the fair value of assets acquired and liabilities assumed in a business combination. The determination of the fair value of intangible assets, which represent a significant portion of the purchase price in many of our acquisitions, requires the use of significant judgment with regard to the fair value. We utilize commonly accepted valuation techniques, such as the income, cost and market approaches, as appropriate, in establishing the fair value of intangible assets. Typically, key assumptions include projections of cash flows that arise from identifiable intangible assets of acquired businesses as well as discount rates based on an analysis of the weighted average cost of capital, adjusted for specific risks associated with the assets. Customer relationship intangible assets are the most significant identifiable definite-lived asset acquired. To determine the fair value of the acquired customer relationships, the Company typically utilizes the multiple period excess earnings model (a commonly accepted valuation technique), which relies on the following key assumptions: projections of cash flows from the acquired entities, which includes future revenue growth rates, operating income (loss) margins, and customer attrition rates; as well as discount rates based on an analysis of the acquired entities’ weighted average cost of capital. Goodwill represents the difference between the purchase price and the fair value of assets acquired and liabilities assumed when accounted for using the acquisition method of accounting. Goodwill is not amortized, but reviewed for impairment on an annual basis, utilizing an assessment date of September 30th, or more frequently if an event occurs or circumstances change that would more-likely-than-not reduce the fair value of the Company's reporting units below their carrying amounts. The Company has the option to first assess qualitative factors to determine whether it is necessary to perform the quantitative impairment test. If the Company elects this option and believes, as a result of the qualitative assessment, that it is more-likely-than-not that the carrying value of goodwill is not recoverable, the quantitative impairment test is required; otherwise, no further testing is required. Alternatively, the Company may elect to not first assess qualitative factors and immediately perform the quantitative impairment test. In the quantitative test, the Company compares the fair value of its reporting units to their carrying values. The estimated cash flows used to determine the fair value of the reporting units used in the impairment test requires significant judgment with respect to revenue growth, EBITDA margin, and weighted average cost of capital. If the carrying values of the net assets assigned to the reporting units exceed the fair values of the reporting units an impairment loss equal to the difference would be recorded. See Note 6 - Goodwill and Intangible Assets for further discussion related to goodwill impairment charges during the fiscal year ended September 30, 2023. Definite-lived intangible assets are amortized over the pattern in which the economic benefits of the intangible assets are utilized and qualitatively reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets or asset group may not be recoverable. If quantitative determination of recoverability is required, recoverability of assets to be held and used is determined by the Company at the level for which there are identifiable cash flows by comparison of the carrying amount of the assets to future undiscounted net cash flows utilizing forecasted revenue growth, EBITDA margin, and capital expenditures before interest expense and income taxes expected to be generated by the assets. If the carrying amount exceeds the outcome of the analysis of undiscounted cash flows, impairment is measured through various valuation techniques including discounted cash flow models, quoted market values, and third-party independent appraisals, as considered necessary. In the event that such cash flows are not expected to be sufficient to recover the carrying amount of the definite-lived intangible assets, the definite-lived intangible assets are written-down to their fair values. The Company amortizes the cost of its intangible assets utilizing the straight-line method over the estimated useful lives of the definite-lived intangible assets as follows: Asset Estimated Useful Lives Customer relationships 5 - 13 Intellectual property 5 - 20 Other 0 - 15 Long-lived Tangible Assets Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets or asset group may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. In the event that such cash flows are not expected to be sufficient to recover the carrying amount of the assets, the assets are written-down to their fair values. Long-lived assets to be disposed of are carried at fair value less costs to sell. Leases At the commencement of a contract, the Company determines if a contract meets the definition of a lease. A lease is a contract, or part of a contract, that conveys the right to control the use of identified property or equipment (an identified asset) for a period of time in exchange for consideration. The Company determines if the contract conveys the right to control the use of an identified asset for a period of time. The Company assesses throughout the period of use whether the Company has the following: (1) the right to obtain substantially all of the economic benefits from use of the identified asset, and (2) the right to direct the use of the identified asset. This determination is reassessed if the terms of the contract are changed. Leases are classified as operating or finance leases based on the terms of the lease agreement and certain characteristics of the identified asset. Right-of-use assets and lease liabilities are recognized at lease commencement date based on the present value of the minimum future lease payments. The Company leases laboratory, manufacturing and production facilities and office space (real estate) and vehicles under non-cancellable operating and finance leases. The carrying value of the Company’s right-of-use lease assets is substantially concentrated in its real estate leases, while the volume of lease agreements is primarily concentrated in vehicle leases. The Company’s policy is to not record operating leases with an original term of twelve months or less on the consolidated balance sheets. The Company recognizes lease expense for these short-term leases on a straight-line basis over the lease term. In addition to rent, the leases may require the Company to pay additional amounts for taxes, insurance, maintenance and other expenses, which are generally referred to as non-lease components. These adjustments are treated as variable lease payments and recognized in the period in which the obligation for these payments was incurred. Only when lease components and their associated non-lease components are fixed are they accounted for as a single lease component and recognized as part of a right-of-use asset and liability. Most real estate leases contain clauses for renewal at the Company’s option with renewal terms that generally extend the lease term from 1 to 5 years. Certain lease agreements contain options to purchase the leased property and options to terminate the lease. Payments to be made in option periods are recognized as part of the right-of-use lease assets and lease liabilities when it is reasonably certain that the option to extend the lease will be exercised or the option to terminate the lease will not be exercised, or is not at the Company’s option. The Company determines whether the reasonably certain threshold is met by considering all relevant factors, including company-specific plans and economic outlook. Lease income is considered contra-expense within operating expenses. Fees Invoiced in Advance Fees invoiced in advance are considered to be contract liabilities. A contract liability is recorded when consideration is received, or such consideration is unconditionally due, from a client prior to transferring goods or services to the client under the terms of a contract. Contract liabilities are recognized as revenue after control of the products or services is transferred to the client and all revenue recognition criteria have been met. Fees invoiced in advance include payments received in advance of the incurrence of cost toward a contract with a client and client prepayments, which are typically used to secure supply of certain animal models and to provide early payment for data or safety assessment services until earned and classified within fees invoiced in advance on the consolidated balance sheets. The fees invoiced in advance are typically credited against sales invoices when products are sold or as services are completed. Revenue Recognition In accordance with ASC 606, the Company disaggregates its revenue from clients into two revenue streams, service revenue and product revenue. At contract inception, the Company assesses the services and/or products promised in the contract with the clients to identify performance obligations in the arrangements. In accordance with ASC 606, the Company determines appropriate revenue recognition by completing the following steps: (i) identifying the contract(s) with a client; (ii) identifying the performance obligations in the contract; (iii) determining the transaction price; (iv) allocating the transaction price to the performance obligations in the contract; and (v) recognizing revenue when or as the Company satisfies a perform

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS The Company accounts for acquisitions in accordance with ASC 805, Business Combinations. The guidance requires consideration given, including contingent consideration, assets acquired, liabilities assumed and non-controlling interests to be valued at their fair market values at the acquisition date. The guidance further provides that: (1) in-process research and development will be recorded at fair value as an indefinite-lived intangible asset; (2) acquisition costs will generally be expensed as incurred; (3) restructuring costs associated with a business combination will generally be expensed subsequent to the acquisition date; and (4) changes in deferred tax asset valuation allowances and income tax uncertainties after the acquisition date generally will affect income tax expense (benefit). ASC 805 requires that any excess of the purchase price over the fair value of assets acquired, including identifiable intangibles and liabilities assumed, be recognized as goodwill. Histion Acquisition On April 25, 2022, the Company completed the acquisition of Histion, LLC (“Histion”), which was a strategic element of the Company’s expansion of its specialized pathology services. Consideration for the Histion acquisition consisted of (i) $950 in cash, subject to working capital adjustments, (ii) 17,618 of the Company’s common shares valued at $364 based on the closing stock price of the Company’s common shares as reported by Nasdaq on the closing date and (iii) unsecured subordinated promissory notes payable to the former shareholders of Histion in an aggregate principal amount of $433. Protypia Acquisition On July 7, 2022, the Company entered into a Stock Purchase Agreement with Protypia, Inc. (“Protypia”), which was a strategic element of the Company’s expansion of its mass spectrometry-based bioanalytical offerings providing for the acquisition by the Company of all of the outstanding stock of Protypia on that date. Consideration for the Protypia stock consisted of (i) $9,460 in cash, subject to certain adjustments, (ii) 74,997 of the Company’s common shares valued at $806 based on the opening stock price of the Company’s common shares as reported by Nasdaq on the closing date and (iii) $600 in seller notes. The following table summarizes the fair value of assets acquired and liabilities assumed as of the acquisition date: July 7, 2022 Assets acquired and liabilities assumed: Goodwill 6,002 Intangible assets 5,600 Other liabilities, net (84) Deferred tax liabilities (652) $ 10,866 Intangible assets primarily relate to client relationships and technology associated with the ability to perform specialized protein and peptide mass spectrometry analysis. The acquired definite-lived intangible assets are being amortized over a weighted-average estimated useful life of approximately 8.1 years on a straight-line basis. The estimated fair values of identifiable intangible assets were determined using the "income approach," which is a valuation technique that provides an estimate of the fair value of an asset based on market participant expectations of the cash flows an asset would generate over its remaining useful life. Some of the significant assumptions inherent in the development of these asset valuations include the estimated net cash flows for each year for each asset or product (including revenues and EBITDA), the appropriate discount rate necessary to measure the risk inherent in each future cash flow stream, the life cycle of each asset, the potential regulatory and commercial success risk, and competitive trends impacting the asset and each cash flow stream, as well as other factors. Goodwill, which is derived from the enhanced scientific expertise and our ability to provide broader service solutions through a comprehensive portfolio, is recorded based on the amount by which the purchase price exceeds the fair value of the net assets acquired and none is deductible for tax purposes. Goodwill from this transaction is allocated to the Company’s DSA reportable segment. In accordance with ASC 805-740, the Company established a deferred tax liability with an offset to goodwill in connection with the accounting for the opening balance sheet of the Protypia acquisition as a result of book-to-tax differences primarily related to the intangible assets.

REVENUE FROM CONTRACTS WITH CLI

REVENUE FROM CONTRACTS WITH CLIENTS	12 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CLIENTS	REVENUE FROM CONTRACTS WITH CLIENTS DSA The DSA segment generates service revenue through drug discovery and development services. The DSA segment generates product revenue through internally-manufactured scientific instruments for life sciences research and the related software for use by pharmaceutical companies, universities, government research centers and medical research institutions under the Company’s BASi product line. Refer to Note 2 – Summary of Significant Accounting Policies for further discussion of DSA revenue and related accounting policies. RMS The RMS segment generates products revenue through the commercial production and sale of research models, diets and bedding and bioproducts. The RMS segment generates service revenue through GEMS, client-owned animal colony care, and health monitoring and diagnostics services related to research models. Refer to Note 2 – Summary of Significant Accounting Policies for further discussion of RMS revenue and related accounting policies. Contract Assets and Liabilities from Contracts with Clients The timing of revenue recognition, billings and cash collections results in billed receivables (trade receivables), contract assets (unbilled revenue), and contract liabilities (client deposits and deferred revenue) on the consolidated balance sheets. The following table provides information about contract assets (trade receivables and unbilled revenue, excluding allowances for credit losses), and fees invoiced in advance (client deposits and deferred revenue): Balance at Balance at Contract Assets: Trade receivables $ 65,867 $ 77,618 Contract Assets: Unbilled revenue 14,624 17,211 Contract liabilities: Client deposits 24,898 36,689 Contract liabilities: Deferred revenue 17,088 18,933 When the Company does not have the unconditional right to advanced billings, both advanced client payments and unpaid advanced client billings are excluded from deferred revenue, with the advanced billings also being excluded from client receivables. The Company excluded approxima tely $10,399 and $10,220 of unpaid advanced client billings from both client receivables and deferred revenue as of September 30, 2024 and September 30, 2023 , respectively. The Company expects approximately 80% of deferred revenue to be recognized as revenue in fiscal year 2025 and the remainder to be recognized thereafter during the remaining contract term. Changes in the contract asset and the contract liability balances during the twelve months ended September 30, 2024 include the following: • A change in the time frame for a right for consideration to become unconditional – Approximately 89% of unbilled revenue as of September 30, 2023, was billed during fiscal year 2024. • A change in the time frame for a performance obligation to be satisfied – Approximately 75% of contract liabilities as of September 30, 2023, were recognized as revenue during fiscal year 2024. Allowance for Credit Losses The Company’s allowance for credit losses was $6,931 and $7,446 at September 30, 2024 and 2023, respectively. A summary of activity in our allowance for credit losses is as follows: Fiscal Years Ended 2024 2023 Opening balance $ 7,446 $ 6,268 Charged to expense 58 1,271 Uncollectible invoices written off (823) (107) Amounts collected 250 14 Ending balance $ 6,931 $ 7,446

SEGMENT AND GEOGRAPHIC INFORMAT

SEGMENT AND GEOGRAPHIC INFORMATION	12 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT AND GEOGRAPHIC INFORMATION	SEGMENT AND GEOGRAPHIC INFORMATION We have two reportable segments: DSA and RMS, as disclosed in the segment reporting policy within Note 1 - Basis of Presentation and Summary of Significant Accounting Policies. Segment Information Revenue and other financial information by segment for the fiscal years ended September 30, 2024 and September 30, 2023 are as follows: During the fiscal years ended September 30, 2024 and September 30, 2023, the RMS segment recognized intersegment revenue of $8,006 and $8,793, respectively, related to sales to the DSA segment. The following table presents revenue and other financial information by reportable segment for the fiscal years ended September 30, 2024 and 2023: Fiscal Year Ended Fiscal Year Ended Revenue DSA: Service revenue $ 175,142 $ 180,348 Product revenue 4,974 4,742 RMS: Service revenue 44,521 43,465 Product revenue 266,102 343,870 $ 490,739 $ 572,425 Operating Income (Loss) DSA $ 8,699 $ 15,246 RMS (31,929) (24,904) Unallocated Corporate (63,176) (71,802) $ (86,406) $ (81,460) Interest expense (46,884) (43,019) Other income 2,530 237 Loss before income taxes $ (130,760) $ (124,242) Fiscal Year Ended Fiscal Year Ended Depreciation and amortization: DSA $ 17,865 $ 16,371 RMS 38,614 38,288 Unallocated Corporate 639 58 $ 57,118 $ 54,717 Capital expenditures: DSA $ 5,679 $ 13,314 RMS 16,631 14,189 $ 22,310 $ 27,503 As a result of the application of ASC 805 for the Envigo and OBRC acquisitions, we recognized $351 and $679 of amortization of inventory step-up during the fiscal years ended September 30, 2024 and September 30, 2023, respectively, which were reflected in the RMS reportable segment. During the fiscal years ended September 30, 2024 and 2023, we recognized goodwill impairment charges of $0 and $66,367, respectively, which were reflected in the RMS reportable segment. Refer to Note 6 - Goodwill and Intangible Assets for further discussion of the goodwill impairment charge in fiscal year 2023. During the fiscal years ended September 30, 2024 and 2023, we recognized $6,740 and $7,844, respectively, of non-cash stock-based compensation expense, which were reflected in unallocated corporate expenses. Other unallocated corporate operating expenses include compensation and other employee-related expenses, certain external professional fees, insurance, information technology-related fees and acquisition and integration costs. The following represents total assets by segment: As of As of 2024 2023 DSA $ 267,576 $ 304,015 RMS 513,785 552,515 $ 781,361 $ 856,530 Geographic Information The following represents revenue originating in entities physically located in the identified geographic area: Twelve months ended September 30, 2024 Twelve months ended September 30, 2023 United States $ 419,104 $ 482,630 Netherlands 44,694 54,088 Other 26,941 35,707 $ 490,739 $ 572,425 Long-lived assets shown below include property and equipment, net. The following represents long-lived assets where they are physically located: As of As of 2024 2023 United States $ 167,772 $ 178,021 Netherlands 7,159 6,656 Other 13,397 6,391 $ 188,328 $ 191,068

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill The following table provides a rollforward of the Company’s goodwill for the fiscal years ended September 30, 2024 and 2023: Balance as of October 1, 2022 $ 157,825 Acquisitions - DSA 1 2,828 Impairment - RMS (66,367) Balance as of September 30, 2023² $ 94,286 Acquisitions - DSA — Impairment - RMS — Balance as of September 30, 2024 2,3 $ 94,286 1 Goodwill for DSA acquisitions relates to measurement period adjustments during fiscal 2023 related to the fiscal 2022 acquisitions, as disclosed in Note 3 - Business Combinations. 2 The accumulated impairment loss for the RMS segment was $302,220 at each of September 30, 2024 and September 30, 2023. 3 All remaining goodwill relates to the DSA segment.. Fiscal Year 2024 There was no change in goodwill during fiscal year 2024. Fiscal Year 2023 The change in goodwill during fiscal year 2023 related primarily to measurement period adjustments in the DSA segment from the acquisition of Protypia, offset by goodwill impairment related to the RMS reporting unit (which is reported within the RMS segment). During December 2022, the Company determined that as a result of the November 16, 2022 event, which led to the Company’s decision to refrain from selling or delivering any of its Cambodian NHPs held in the U.S. at that time, the uncertainty related to the Company’s ability to import NHPs from Cambodia and the decrease in its stock price, the carrying value of goodwill as of December 31, 2022, was required to be quantitatively evaluated. The carrying value of the Company’s goodwill by reporting unit was determined utilizing the income approach. Based on the Company’s quantitative goodwill impairment test, the fair value of the RMS reporting unit was less than the RMS reporting unit’s carrying value. As a result, a goodwill impairment loss of $66,367 was recorded within the RMS segment. Intangible Assets The following table displays intangible assets, net by major class: September 30, 2024 Carrying Accumulated Carrying Customer relationships $ 317,672 $ (82,683) $ 234,989 Intellectual property 56,442 (18,718) 37,724 Other 4,837 (3,154) 1,683 $ 378,951 $ (104,555) $ 274,396 September 30, 2023 Carrying Accumulated Carrying Customer relationships $ 316,820 $ (54,711) $ 262,109 Intellectual property 56,337 (12,234) 44,103 Other 4,837 (2,621) 2,216 $ 377,994 $ (69,566) $ 308,428 The decrease in intangible assets, net during fiscal years 2024 and 2023 related primarily to the amortization of all intangible assets, partially offset by foreign exchange rate impact. Amortization expense of definite-lived intangible assets for fiscal years ended 2024 and 2023 was $34,790 and $34,681, respectively. As of September 30, 2024, estimated amortization of intangible assets for each of the next five fiscal years and in the aggregate thereafter is expected to be as follows: RUL 1 (in years) 2025 2026 2027 2028 2029 Thereafter Totals Customer relationships 9.0 $ 27,842 $ 27,780 $ 27,595 $ 27,461 $ 26,324 $ 97,987 $ 234,989 Intellectual property 5.9 6,459 6,459 6,459 6,459 6,459 5,429 37,724 Other 6.2 524 367 124 109 109 450 1,683 Total 8.4 $ 34,825 $ 34,606 $ 34,178 $ 34,029 $ 32,892 $ 103,866 $ 274,396 1

DEBT

DEBT	12 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
DEBT	DEBT Long term debt as of September 30, 2024 and September 30, 2023 is detailed in the table below. September 30, 2024 September 30, 2023 Seller Note – Bolder BioPath (Related party) $ 376 $ 602 Seller Note – Preclinical Research Services 464 541 Seller Payable - Orient BioResource Center 3,700 3,649 Seller Note – Histion (Related party) 84 229 Seller Note – Protypia (Related party) — 400 Economic Injury Disaster Loan — 140 Second Lien Notes 17,846 — Convertible Senior Notes 109,979 110,651 Term Loan Facility, DDTL and Incremental Term Loans 272,840 272,930 Total debt before unamortized debt issuance costs $ 405,289 $ 389,142 Less: Debt issuance costs not amortized (11,950) (11,397) Total debt, net of unamortized debt issuance costs $ 393,339 $ 377,745 Less: Current portion (3,538) (7,950) Total Long-term debt $ 389,801 $ 369,795 The following table summarizes the amount of maturities of our total debt for each of the next five fiscal years and thereafter: 2025 2026 2027 2028 2029 Thereafter Total Debt $ 3,538 $ 6,614 $ 285,158 $ 109,979 $ — $ — $ 405,289 Significant Transactions On October 12, 2022, the Company drew its $35,000 delayed draw term loan (the “Additional DDTL”) allowed under the First Amendment to the Credit Agreement (“First Amendment”). A portion of the proceeds was used to repay the $15,000 balance on the Company’s revolving credit facility, while the remaining amount was drawn to fund a portion of the Company’s capital expenditures in fiscal year 2022 and those planned for fiscal year 2023. On December 29, 2022 and January 9, 2023, the Company, the lenders party thereto, and Jefferies Finance LLC, as administrative agent (the “Agent”), entered into the Second and Third Amendments, respectively, to the Credit Agreement. Refer below for further information related to those amendments. On May 14, 2024 and June 2, 2024, the Company, the lenders party thereto, and the Agent, entered into the Fourth and Fifth Amendments, respectively, to the Credit Agreement. Refer below for further information related to those amendments. On August 7, 2024 and September 13, 2024, the Company, the Subsidiary Guarantors and the lenders party thereto entered into a Sixth and Seventh Amendments, respectively, to the Credit Agreement. The Sixth and Seventh Amendments waived the financial covenant tests under the Credit Agreement for the fiscal quarter ended June 30, 2024 through the fiscal quarter ending March 31, 2025 . Additionally, the Seventh Amendment permitted the issuance of the Second Lien Notes. Refer below for further information related to these amendments. On September 13, 2024, the Company, the Subsidiary Guarantors and the lenders party thereto entered into the Seventh Amendment and the Company and the Subsidiary Guarantors entered into the Purchase Agreement (as defined below), with the Purchasers. Pursuant to these agreements, the Purchasers acquired $22,000 in aggregate principal amount of Second Lien Notes from the Company ("Purchaser's Second Lien Notes") and warrants to purchase 3,946,250 shares of the Company’s common shares (such warrants, the “Warrants” and such common shares, the “Common Shares”) for consideration comprised of (i) $17,000 in cash and (ii) the cancellation of $8,333 of the Notes issued pursuant to the Convertible Bond Indenture (as defined below). Additionally, pursuant to the Fee Letter between the Company and the structuring agent, the Company also issued to the structuring agent $550 aggregate principal amount of Second Lien Notes and additional warrants to purchase 200,000 Common Shares as compensation for its services as structuring agent. In connection with these transactions, $8,333 of the Notes were cancelled by the Company under the terms of the Purchase Agreement on the same date, such that the aggregate principal amount of Notes that remains outstanding is $131,667, which resulted in a gain on extinguishment of $1,860. The gain on extinguishment of debt is presented in Other income. Fair Value Non-recurring The Purchaser's Second Lien Notes and the Warrants were initially recorded based upon their respective relative fair values of the $22,000 aggregate principal of the Purchaser's Second Lien Notes. The assigned fair values were $17,232 for the Purchaser's Second Lien Notes and $4,768 for the Warrants. Refer to Note 13 - Stockholder's Equity for discussion of the determination of the initial fair value of the Warrants. We utilized a third-party valuation firm to assist with the estimation of the fair value of the Purchaser's Second Lien Notes as of the issuance date (September 13, 2024). The fair value of the Purchaser's Second Lien Notes was determined utilizing the Black-Derman-Toy Lattice Model (a "BDT Model”), which is a form of the income approach that utilizes Level 3 inputs. The BDT Model is a single factor model that incorporates the issuer's option to prepay a debt instrument if optimal, which occurs when interest rates decline, indicating that the holding value of the instrument exceeds the prepayment price. The significant assumptions used in the BDT Model for the Purchaser's Second Lien Notes were as follows: expected term, which was based on the remaining contractual term before the maturity date (2.39 years as of September 13, 2024); interest rate, which is stated (15.00%); the yield volatility (17.50%) and the estimated spread over the yield curve (15.18%). Recurring As of September 30, 2024 and September 30, 2023, the fair value of the Company’s term loan facility and the DDTL (as defined below) was $267,900 and $251,200, respectively, based on market pricing. As the fair value is based on significant other observable inputs, it is deemed to be Level 2 within the fair value hierarchy. As of September 30, 2024 and September 30, 2023, the fair value of the Notes was $34,233 and $70,000, respectively, based on market pricing. As the fair value is based on significant other observable inputs, it is deemed to be Level 2 within the fair value hierarchy. As the fair value of the Second Lien Notes is based on significant unobservable inputs, it is deemed to be Level 3 within the fair value hierarchy. We utilized a third-party valuation firm to assist with the estimation of the fair value of the Second Lien Notes as of September 30, 2024. The fair value of the Second Lien Notes was determined by first utilizing a BDT Model. The significant assumptions used in the BDT model for the Second Lien Notes were as follows: expected term, which was based on the remaining contractual term before the maturity date (2.34 years as of September 30, 2024); interest rate, which is stated (15.00%); the yield volatility (17.50%) and the estimated spread over the yield curve (15.18%). Management reviewed the BDT Model in connection with other market activity and determined the fair value of the Second Lien Notes to be $16,897 as of September 30, 2024. The book values of the Seller Notes and Seller Payable (as defined below), which are fixed rate loans carried at amortized cost, approximate the fair value based on current market pricing of similar debt. As the fair value is based on significant other observable outputs, it is deemed to be Level 2 within the fair value hierarchy. Revolving Credit Facility As of September 30, 2024 and September 30, 2023, the Company had no outstanding balance on the revolving credit facility. Refer to the statements of cash flows for information related to borrowings and payments on the revolving credit facility during the twelve months ended September 30, 2024 and 2023. Term Loan Facility, DDTL and Incremental Term Loans Below are the weighted-average effective interest rates for the loans available under the Credit Agreement: Twelve Months Ended 2024 2023 Effective interest rates: Term Loan 11.39 % 10.41 % Initial DDTL 11.37 % 10.41 % Additional DDTL 11.50 % 10.57 % Credit Agreement On November 5, 2021, the Company, the Subsidiary Guarantors, the lenders party thereto, and the Agent, entered into a Credit Agreement (the “Credit Agreement”). The Credit Agreement provides for a term loan facility (the "Term Loan") in the original principal amount of $165,000, a delayed draw term loan facility in the original principal amount of $35,000 (available to be drawn up to 18 months from the date of the Credit Agreement) (the “Initial DDTL” and together with the Additional DDTL, the “DDTL”) and a revolving credit facility in the original principal amount of $15,000. On November 5, 2021, the Company borrowed the full amount of the term loan facility, but did not borrow any amounts on the DDTL or the revolving credit facility. The Company could have elected to borrow on each of the loan facilities at either an adjusted LIBOR rate of interest or an adjusted prime rate of interest. Adjusted LIBOR rate loans accrued interest at an annual rate equal to the LIBOR rate plus a margin of between 6.00% and 6.50%, depending on the Company’s then current Secured Leverage Ratio (as defined in the Credit Agreement). The LIBOR rate had to be a minimum of 1.00%. The initial adjusted LIBOR rate of interest was the LIBOR rate plus 6.25%. Adjusted prime rate loans accrued interest at an annual rate equal to the prime rate plus a margin of between 5.00% and 5.50%, depending on the Company’s then current Secured Leverage Ratio. The initial adjusted prime rate of interest was the prime rate plus 5.25%. The Company must pay (i) a fee based on a percentage per annum equal to 0.50% on the average daily undrawn portion of the commitments in respect of the revolving credit facility and (ii) a fee based on a percentage per annum equal to 1.00% on the average daily undrawn portion of the commitments in respect of the delayed draw loan facility. In each case, such fee shall be paid quarterly in arrears. Each of the term loan facility and delayed draw term loan facility require annual principal payments in an amount equal to 1.00% of their respective original principal amounts. The Company shall also repay the term loan facility on an annual basis in an amount equal to a percentage of its Excess Cash Flow (as defined in the Credit Agreement), which percentage will be determined by its then current Secured Leverage Ratio. Each of the loan facilities may be repaid at any time. Voluntary prepayments were subject to a 1.00% prepayment premium if made on or prior to November 5, 2023 and other breakage penalties, as defined in the Credit Agreement. Voluntary prepayments made after November 5, 2023 are not subject to any prepayment premium. The Company is required to maintain a Secured Leverage Ratio of not more than 4.25 to 1.00 for the Company's fiscal quarters through the fiscal quarter ended June 30, 2023, 3.75 to 1.00 beginning with the Company’s fiscal quarter ended September 30, 2023, and 3.00 to 1.00 beginning with the Company’s fiscal quarter ending March 31, 2025. The Company is required to maintain a minimum Fixed Charge Coverage Ratio (as defined in the Credit Agreement), which ratio was 1.00 to 1.00 during the first year of the Credit Agreement and is 1.10 to 1.00 from and after the Credit Agreement’s first anniversary. Each of the loan facilities is secured by all assets (other than certain excluded assets) of the Company and each of the Subsidiary Guarantors. Repayment of each of the loan facilities is guaranteed by each of the Subsidiary Guarantors. On January 7, 2022, the Company drew $35,000 on the Initial DDTL. Amounts outstanding under the Initial DDTL accrued interest at an annual rate equal to the LIBOR rate plus a margin of between 6.00% and 6.50%, depending on the Company’s then current Secured Leverage Ratio (as defined in the Credit Agreement). The initial adjusted LIBOR rate of interest was the LIBOR rate plus 6.25%. The Term Loan and the Initial DDTL will mature on November 5, 2026. First Amendment to Credit Agreement On January 27, 2022, the Company, Subsidiary Guarantors, the lenders party thereto, and the Agent entered into the First Amendment to the existing Credit Agreement. The First Amendment provides for, among other things, an increase to the existing term loan facility in the amount of $40,000 (the “Incremental Term Loans”) and the Additional DDTL in the original principal amount of $35,000, which amount is available to be drawn up to 24 months from the date of the First Amendment. The Incremental Term Loans and any amounts borrowed under the Additional DDTL are referred to herein as the “Additional Term Loans”. On January 27, 2022, the Company borrowed the full amount of the Incremental Term Loans, and on October 12, 2022, the Company borrowed the full $35,000 under the Additional DDTL. Amounts outstanding under the Additional Term Loans accrued interest at an annual rate equal to the LIBOR rate plus a margin of between 6.00% and 6.50%, depending on the Company’s then current Secured Leverage Ratio (as defined in the Credit Agreement). The initial adjusted LIBOR rate of interest was the LIBOR rate plus 6.25%. The Additional Term Loans require annual principal payments in an amount equal to 1.00% of the original principal amount. Voluntary prepayments of the Additional Term Loans were subject to a 1.00% prepayment premium if made on or prior to November 5, 2023 and other breakage penalties, as defined in the Credit Agreement. Voluntary prepayments made after November 5, 2023 are not subject to any prepayment premium. The Company shall also repay the term loans on an annual basis in an amount equal to a percentage of its Excess Cash Flow (as defined in the Credit Agreement), which percentage will be determined by its then current Secured Leverage Ratio. The Additional Term Loans are secured by all assets (other than certain excluded assets) of the Company and each of the Subsidiary Guarantors. Repayment of the Additional Term Loans is guaranteed by each of the Subsidiary Guarantors. The Additional Term Loans will mature on November 5, 2026. Second Amendment to Credit Agreement On December 29, 2022, the Company, the Subsidiary Guarantors, the lenders party thereto, and the Agent, entered into a Second Amendment (the “Second Amendment”) to the Credit Agreement. The Second Amendment provided for, among other things, an extension of the deadline for the Company to provide to the lenders the audited financial statements for the Company’s fiscal year ended September 30, 2022 and an annual budget for 2023; the Company satisfied these requirements by the extended deadline. The Second Amendment added a requirement that the Company provide, within 30 days after the end of each month, an unaudited consolidated balance sheet, statement of income and statement of cash flows as of the end of, and for, such month, as well as a “key performance indicator” report. The Second Amendment also requires that, within 10 business days after the end of each month, the Company will provide a rolling 13-week cash flow forecast prepared on a monthly basis. The Second Amendment further provides that, upon the request of the Required Lenders (as defined in the Credit Agreement), the Company will permit a financial advisor designated by the Required Lenders to meet with management of the Company to discuss the affairs, finances, accounts and condition of the Company during the six-month period following the effective date of the Second Amendment. In addition, the Second Amendment requires the Company to deliver an updated organization chart and certain supplemental information regarding the Company’s subsidiaries in connection with each quarterly report required pursuant to the Credit Agreement. Under the Second Amendment , the Company could have elected to borrow on each of the loan facilities at either an adjusted term secured overnight financing rate (“Term SOFR”) rate of interest or an alternate base rate of interest. Term SOFR loans accrued interest at an annual rate equal to the applicable Term SOFR rate plus (i) an adjustment percentage equal to between 0.11448% and 0.42826% , depending on the term of the loan (“Adjusted Term SOFR”); provided that, Adjusted Term SOFR could never be less than 1.00% , and (ii) a margin of between 6.00% and 6.50% , depending on the Company’s then current Secured Leverage Ratio (as defined in the Credit Agreement). Alternate base rate loans could accrue interest at an annual rate equal to (i) the highest of (a) the Federal Funds Effective Rate (as defined in the Credit Agreement) plus 0.50% , (b) the Agent’s prime rate and (c) Adjusted Term SOFR for a one-month tenor plus 1.00% (the “Second Amendment Alternate Base Rate”); provided that, the Second Amendment Alternate Base Rate could never be less than 2.00% , plus (ii) a margin of between 5.00% and 5.50% , depending on the Company’s then current Secured Leverage Ratio. The Second Amendment also provides that the Company may not request any credit extensions under the revolving credit facility under the Credit Agreement, if any of the conditions precedent set forth in Section 4.02 of the Credit Agreement cannot be satisfied, including, without limitation, the making of the representation and warranty that as of the date of the most recent audited financial statements delivered to the Agent, no event, change, circumstance, condition, development or occurrence has had, or would reasonably be expected to result in, either individually or in the aggregate, a Material Adverse Effect (as defined in the Credit Agreement). In addition, the Second Amendment provided that, no later than January 13, 2023 (or such later date as the Required Lenders shall agree in their discretion), the Company shall (i) appoint a financial advisor on terms reasonably acceptable to the Required Lenders and the Company for a term of at least six months, (ii) provide a 13-week budget to the Agent, and (iii) deliver a perfection certificate supplement updating certain information previously provided with respect to each of the Company and the Subsidiary Guarantors, including information regarding certain collateral and other assets owned by such parties. The Company timely satisfied each of these requirements. Third Amendment to Credit Agreement On January 9, 2023, the Company, the Subsidiary Guarantors, the lenders party thereto, and the Agent, entered into a Third Amendment (“Third Amendment”) to the Credit Agreement. The Third Amendment provides that, among other things, during the period beginning on January 9, 2023 and, subject to the terms of the Credit Agreement, ending on the date on which financial statements for the Company’s fiscal quarter ended March 31, 2024 are delivered or are required to be delivered, as long as no event of default has occurred (the “Amendment Relief Period”): • the Cambodian NHP-related matters, to the extent existing and disclosed to the lenders prior to December 29, 2022, shall not constitute a Material Adverse Effect under the Credit Agreement and will not restrict the Company’s ability to request credit extensions under the revolving credit facility; • the use of borrowings under the revolving credit facility is limited to funding operational expenses of the Company in the ordinary course and cannot be used for the making or funding of investments, permitted acquisitions or restricted payments, payments or purchases with respect to any indebtedness, bonuses or executive compensation, or judgments, fines or settlements; and • additional limitations are imposed on the Company under the Credit Agreement, including restrictions on permitted asset sales, a prohibition on making permitted acquisitions, and significant limitations on the ability to incur additional debt, make investments and make restricted payments. The Third Amendment provides that from and after the date thereof, no incremental facilities under the Credit Agreement may be established or incurred. The Third Amendment also provides for additional mandatory prepayments of borrowed amounts following the receipt by the Company of certain cash receipts, including proceeds from certain equity issuances and cash received by the Company not in the ordinary course of business. Under the Third Amendment, after any draw on the revolving credit facility, the Company’s cash and cash equivalents held on hand domestically within the U.S. cannot exceed $10,000. Under the Third Amendment, the Company may elect to borrow on each of the loan facilities accruing interest at either an adjusted Term SOFR or an alternate base rate of interest. Term SOFR loans shall accrue interest at an annual rate equal to the applicable Term SOFR rate plus (i) an adjustment percentage equal to between 0.11448% and 0.42826%, depending on the term of the loan, provided that, the Adjusted Term SOFR shall never be less than 1.00% per annum, plus (ii) an applicable margin of 6.75% per annum for term loans maintained as SOFR loans or 9.50% per annum for revolving loans maintained as SOFR loans. Alternate base rate loans shall accrue interest at an annual rate equal to (i) the highest of (a) the Federal Funds Effective Rate (as defined in the Credit Agreement) plus 0.50%, (b) the Agent’s prime rate and (c) Adjusted Term SOFR for a one-month tenor plus 1.00% (the “Alternate Base Rate”), provided that, the Alternate Base Rate is subject to a floor of 2.00% per annum plus (ii) an applicable margin of 5.75% per annum for term loans maintained as Alternate Base Rate loans or 8.50% per annum for revolving loans maintained as Alternate Base Rate loans. The fee consideration payable by the Company for each consenting lender party to the Third Amendment is: (i) 0.50% of the aggregate outstanding principal amount of the term loans held by each consenting term loan lender, to be paid in-kind and capitalized to the principal amounts of the term loans held by such lender; (ii) 0.50% of the aggregate outstanding principal amount of the term loans held by each consenting term loan lender, to be paid in cash upon the occurrence of certain prepayments of the term loan under the Credit Agreement; and (iii) 7.00% of the aggregate amount of the revolving commitments held by each consenting revolving lender, to be paid in cash upon the occurrence with certain permanent reductions of the revolving loans under the Credit Agreement. Fourth Amendment to Credit Agreement On May 14, 2024, the Company, the Subsidiary Guarantors and the lenders party thereto entered into a Fourth Amendment (the “Fourth Amendment”) to the Credit Agreement. The Fourth Amendment provided that any charges or expenses attributable to or related to an agreement in principle (subsequently replaced by the Resolution Agreement and Plea Agreement) could be added back to the Company’s Consolidated EBITDA (up to $26,500) for purposes of the financial covenants under the Credit Agreement. Refer to Note 16 - Contingencies for further discussion of the Resolution Agreement and Plea Agreement. The fee consideration payable by the Company for each consenting lender party to the Fourth Amendment is 0.50% of the aggregate outstanding principal amount of the term loans held by each consenting term loan lender, to be paid in-kind and capitalized to the principal amounts of the term loans held by such lender. Fifth Amendment to Credit Agreement On June 2, 2024 , the Company, the Subsidiary Guarantors and the lenders party thereto entered into a Fifth Amendment (the “Fifth Amendment”) to the Credit Agreement. The Fifth Amendment, among other changes, permits charges or expenses attributable to or related to the Resolution Agreement and the Plea Agreement to be added back to the Company’s Consolidated EBITDA in an amount up to $28,500 ; excludes any direct effects to the Company resulting from the Resolution Agreement and the Plea Agreement from being deemed a material adverse effect under the Credit Agreement; permits liens on the Company and certain subsidiaries in favor of DOJ in connection with the Resolution Agreement and the Plea Agreement; provides that certain uncured or unwaived breaches of the terms and conditions of the Resolution Agreement and the Plea Agreement shall be considered an event of default under the Credit Agreement; and enables the lenders to cause, at their discretion, material foreign subsidiaries to be joined as guarantors of the Company’s obligations under the Credit Agreement. Refer to Note 16 - Contingencies for further discussion of the Resolution Agreement and Plea Agreement. The fee consideration payable by the Company for each consenting lender party to the Fifth Amendment is 0.50% of the aggregate outstanding principal amount of the term loans held by each consenting term loan lender, to be paid in-kind and capitalized to the principal amounts of the term loans held by such lender. Sixth Amendment to Credit Agreement On August 7, 2024 , the Company, the Subsidiary Guarantors and the lenders party thereto entered into a Sixth Amendment (the “Sixth Amendment”) to the Credit Agreement. The Sixth Amendment among other changes, waived the financial covenant tests set out under the Credit Agreement for the fiscal quarter ended June 30, 2024 , established a new weekly liquidity reporting requirement to the lenders, and established a new minimum weekly liquidity requirement of $7,000 for each of the weeks ended August 16, 2024 , August 23, 2024 and August 30, 2024 , $17,500 for each of the weeks ended October 11, 2024 , October 18, 2024 and October 25, 2024 and $10,000 for each other week thereafter. Seventh Amendment to Credit Agreement On September 13, 2024 , the Company, the Subsidiary Guarantors and the lenders party thereto entered into the Seventh Amendment to the Credit Agreement. The Seventh Amendment, among other changes, permitted the incurrence of the issuance of the Second Lien Notes in an aggregate amount of $22,550 , made certain changes to the component definitions of the financial covenants, including the definition of Fixed Charge Coverage Ratio, and increased the cash netting capability in the Secured Leverage Ratio covenant. The Seventh Amendment included the addition of a maximum capital expenditure limit and a minimum EBITDA test effective as of the closing date, waived the existing financial covenants from the date of the Seventh Amendment until June 30, 2025 , and established new financial covenant tests for the fiscal quarters starting June 30, 2025 and thereafter. The Seventh Amendment also capped the reinvestment of funds from extraordinary receipts and asset sales and casualty events at $5,000 in the aggregate, and established a non-voting third party observer to the Company’s board of directors meetings, as elected by the lenders. Additionally, the Seventh Amendment permits charges or expenses attributable to or related to the Resolution Agreement and the Plea Agreement to be added back to the Company’s Consolidated EBITDA in an amount up to $32,000 for purposes of the financial covenants under the Credit Agreement. This is an update to the $28,500 provided in the Fifth Amendment. Second Lien Notes Purchase Agreement The Company and the Subsidiary Guarantors entered into a Purchase Agreement (the “Purchase Agreement”), dated September 13, 2024 , with the Purchasers, pursuant to which the Purchasers acquired $22,000 in aggregate principal amount of the Second Lien Notes and Warrants to purchase 3,946,250 Common Shares for consideration comprised of (i) $17,000 in cash and (ii) the cancellation of approximately $8,333 of the Company’s Notes held by certain of the Purchasers. In connection with the transactions contemplated by the Purchase Agreement, and pursuant to a Fee Letter between the Company and the structuring agent, the Company also issued to the structuring agent $550 aggregate principal amount of the Second Lien Notes and additional warrants to purchase 200,000 Common Shares as compensation for its services as structuring agent for the transactions. In connection therewith, $8,333 of the Notes were cancelled by the Company under the terms of the Purchase Agreement, such that the aggregate principal amount of Notes that remains outstanding is $131,667 . Second Lien Indenture The Second Lien Notes were issued pursuant to an indenture (the “Second Lien Indenture”), dated as of September 13, 2024 , by and between the Company, the Subsidiary Guarantors and U.S. Bank Trust Company, National Association, as trustee (the “Second Lien Trustee”). The Second Lien Notes are the Company’s senior secured second lien obligations and are secured by substantially all of the Company’s and its subsidiaries’ assets, and are guaranteed on a senior secured second lien basis by the Subsidiary Guarantors. Interest on the Second Lien Notes is payable in kind. The Second Lien Notes accrue interest at a rate of 15.00% per annum, payable quarterly in arrears on March 31 , June 30 , September 30 and December 31 of each year, with the initial payment on December 31, 2024 . The Second Lien Notes will mature on February 4, 2027 , unless earlier repurchased or redeemed. The Second Lien Notes will be redeemable, in whole or in part, at the Company’s option at any time on or prior to March 13, 2026 , at a cash redemption price equal to 100.00% of the principal amount of the Second Lien Notes redeemed, plus accrued and unpaid interest, plus a make-whole premium, as further described in the Second Lien Indenture. The Second Lien Notes may be redeemed on or after March 14, 2026 through and including September 13, 2026 , at a redemption price of 102.00% of the principal amount of the Second Lien Notes to be redeemed and (ii) on and after September 14, 2026 , at a redemption price of 100.00% of the principal amount of the Second Lien Notes to be redeemed, in each case plus accrued and unpaid interest, if any, to, but excluding, the redemption date. The Second Lien Indenture contains covenants restricting the Company’s and its subsidiaries’ ability to incur indebtedness, incur liens, make investments, make restricted payments, make asset sales and engage in transactions with affiliates, subject to certain baskets. The Second Lien Indenture requires the Company to add future assets to the collateral under the Security Agreement (as defined below) and to add future subsidiaries as guarantors under the Security Agreement. The Second Lien Notes have customary provisions relating to the occurrence of “Events of Default” (as defined in the Second Lien Indenture), which include, among others, the following: (i) certain payment defaults on the Second Lien Notes (which, in the case of a default in the payment of interest on the Second Lien Notes, will be subject to a 30 -day cure period); (ii) a default by the Company in its obligations or agreements under the Second Lien Indenture or the Second Lien Notes if such default is not cured or waived within certain grace periods; (iii) certain defaults by the Company or any of its subsidiaries with respect to indebtedness for borrowed money of at least $8,625 during the Amendment Relief Period (as defined in the Second Lien Indenture) or of at least $17,250 thereafter; (iv) certain defaults by the Company or any of its subsidiaries with respect to the Credit Agreement; (v) subject to certain exceptions, the rendering of certain judgments against the Company or any of its subsidiaries for the payment of at least $8,625 during the Amendment Relief Period or of at least $17,250 thereafter, where such judgments are not discharged or stayed within 90 days after the date on which the right to appeal has expired or on which all rights to appeal have been extinguished; (vi) the occurrence of certain ERISA events; (vii) the loss of material security interests and liens and guarantees, subject to certain exceptions; (viii) certain payment defaults in excess of $11,500 owned by the Company or any of its subsidiaries under the 2024 Settlement (as defined in the Second Lien Indenture) and other failures to perform any term, covenant, condition or agreement contained in the 2024 Settlement that is capable of being cured and that is not cured within 30 days after receipt by the Company or any of its subsidiaries of written notice of such failure; (ix) any note Document (as defined in the Second Lien Indenture) or material provision thereof being declared null and void by a court of competent jurisdiction and (x) certain events of bankruptcy, insolvency and reorganization involving the Company or any of the Company’s significant subsidiaries. If an Event of Default involving bankruptcy, insolvency or reorganization events with respect to the Company occurs, then the principal amount of, and all accrued and unpaid interest on, all of the Second Lien Notes then outstanding will immediately become due and payable without any furth

SUPPLEMENTAL BALANCE SHEET INFO

SUPPLEMENTAL BALANCE SHEET INFORMATION	12 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTAL BALANCE SHEET INFORMATION	SUPPLEMENTAL BALANCE SHEET INFORMATION As of September 30, 2024, no client of the RMS segment made up more than 10.0% of the Company's total trade receivables balance. As of September 30, 2023, one client of the RMS segment made up 13.6% of the Company's total trade receivables balance. Trade receivables and contract assets, net consisted of the following: September 30, September 30, Trade receivables $ 65,867 $ 77,618 Unbilled revenue 14,624 17,211 Total 80,491 94,829 Less: Allowance for credit losses (6,931) (7,446) Trade receivables and contract assets, net of allowances for credit losses $ 73,560 $ 87,383 Inventories, net consisted of the following: September 30, September 30, Raw materials $ 1,868 $ 2,259 Work in progress 61 124 Finished goods 4,174 4,439 Research Model Inventory 14,870 52,524 Total 20,973 59,346 Less: Obsolescence reserve (2,800) (3,244) Inventories, net $ 18,173 $ 56,102 Prepaid expenses and other current assets consisted of the following: September 30, September 30, Advances to suppliers $ 36,516 $ 19,247 Prepaid research models 4,993 4,300 Tax-related receivables 2,602 1,813 Note receivable 1,280 1,226 Other 4,857 6,822 Prepaid expenses and other current assets $ 50,248 $ 33,408 The composition of other assets is as follows: September 30, September 30, Long-term advances to suppliers $ 6,082 $ 3,681 Funded status of defined benefit plan 3,142 3,036 Other 2,549 3,362 Other assets $ 11,773 $ 10,079 The composition of property and equipment, net is as follows: September 30, September 30, Land and land improvements $ 30,768 $ 30,710 Buildings and building improvements 140,485 120,932 Machinery and equipment 93,880 81,372 Furniture and fixtures 4,542 3,223 Other 3,355 3,664 Construction in progress 9,489 25,804 Total Cost 282,519 265,705 Accumulated depreciation (94,191) (74,637) $ 188,328 $ 191,068 Accrued expenses consisted of the following: September 30, September 30, Accrued compensation $ 10,851 $ 12,966 Non-income taxes 4,409 4,596 Accrued interest 3,017 2,975 Other 4,941 5,239 Resolution and Plea Agreements (Note 1) 5,000 — Accrued expenses and other liabilities $ 28,218 $ 25,776 The composition of fees invoiced in advance is as follows: September 30, 2024 September 30, 2023 Client deposits $ 24,898 $ 36,689 Deferred revenue 17,088 18,933 Fees invoiced in advance $ 41,986 $ 55,622 The composition of other liabilities is as follows: September 30, 2024 September 30, 2023 Long-term client deposits $ 16,966 $ 5,250 Other 997 1,123 Resolution and Plea Agreements (Note 1) 17,000 — Other liabilities $ 34,963 $ 6,373

POST EMPLOYMENT BENEFITS

POST EMPLOYMENT BENEFITS	12 Months Ended
	Sep. 30, 2024
Retirement Benefits [Abstract]
POST EMPLOYMENT BENEFITS	POST EMPLOYMENT BENEFITS Defined Benefit Plan The Company has a defined benefit plan in the U.K., the Harlan Laboratories UK Limited Occupational Pension Scheme (the "Pension Plan"), which operated through April 2012. As of April 30, 2012, the accumulation of plan benefits of employees in the Pension Plan was permanently suspended and therefore the Pension Plan was curtailed. The following tables summarize the changes in the benefit obligation funded status of the Pension Plan and amounts reflected in the Company’s consolidated balance sheets as of September 30, 2024 and 2023. Fiscal Year Ended Fiscal Year Ended 2024 2023 Accumulated benefit obligation: $ 15,545 $ 12,957 Change in projected benefit obligation: Projected benefit obligation, beginning of period $ 12,957 $ 12,812 Other 254 — Interest cost 741 733 Benefits paid (684) (570) Foreign currency translation adjustment 1,328 1,235 Actuarial gains (losses) 949 (1,253) Projected benefit obligation at end of period 15,545 12,957 Change in fair value of plan assets: Fair value of plan assets, beginning of period $ 15,993 $ 14,385 Actual gain (loss) on plan assets 1,764 (427) Employer contributions — 1,226 Foreign currency translation adjustment 1,614 1,379 Benefits paid (684) (570) Fair value of plan assets, end of period 18,687 15,993 Funded status $ 3,142 $ 3,036 In July 2024, the U.K. Court of Appeal upheld a ruling in the matter of Virgin Media Limited v NTL Pension Trustees II Limited, a decision that the Company was not a party to or involved in, that certain historical amendments for contracted out defined benefit schemes were invalid if they were not accompanied by the correct actuarial confirmation. The Company and its U.K. pension scheme trustee are reviewing this development and considering whether this decision has any implications for the Pension Plan. The net periodic benefit costs, which are presented within general and administrative expenses, under the Pension Plan were as follows: Fiscal Year Ended Fiscal Year Ended 2024 2023 Components of net periodic benefit expense: Interest cost 741 733 Expected return on assets (786) (798) Amortization of prior gain (142) (152) Net periodic benefit cost $ (187) $ (217) Gains Related to Changes in Benefit Obligation The actuarial gains during the twelve months ended September 30, 2024 were primarily due to decreased discount rate assumptions as a result of interest rate trends in the U.K. The actuarial gains during the twelve months ended September 30, 2023 were due to a significant increase in the discount rate as a result of rising interest rates in the U.K. The remainder of the changes in both periods were cumulative translation adjustments and gains in asset values. The Company uses the corridor approach when amortizing actuarial gains and losses. Under the corridor approach, the actuarial gains and actuarial losses in excess of 10% of the greater of the beginning of year benefit obligation or market related value of plan assets are amortized over a fixed period of 10 years. This is a shorter period than the expected average life expectancy of the members in the Plan. Assumptions The major assumptions used in determining the net periodic benefit costs for the fiscal year ended September 30, 2024 and 2023: Fiscal Year Ended Fiscal Year Ended 2024 2023 Discount rate 5.67 % 5.33 % Expected return on plan assets 4.85 % 4.96 % Our expected return on plan asset assumption, used to determine benefit obligations, is based on historical long-term rates of return on investments. Many factors, including portfolio allocation, target portfolio allocation and expected expenses, are evaluated during the process of determining the expected return on plan assets. Discount rates were determined for the defined benefit retirement plan at the measurement date to reflect the yield of a portfolio of high-quality bonds matched against the timing and amounts of projected future benefit payments. At September 30, 2024, we are increasing our long-term rate of return assumption to 5.20% for pension plan assets. The major assumptions used in determining benefit obligations were as follows: Fiscal Year Ended Fiscal Year Ended 2024 2023 Discount rate 5.04 % 5.67 % Rate of compensation increases 0.00 % 0.00 % Pension Plan Assets The Company maintains target allocation percentages among various asset categories based on an investment policy designed to achieve long-term objectives of return, while mitigating downside risk and considering expected cash flows. The Company’s investment policy is reviewed from time to time to ensure consistency with long-term objectives. Plan assets distribution was as follows: Fiscal Year Ended Fiscal Year Ended 2024 2023 Cash 2.69 % 3.31 % Equity securities 3.47 2.35 Debt securities 91.05 91.23 Real estate mutual fund 1.10 1.20 Other 1.69 1.91 Total 100.00 % 100.00 % The fair value of total plan assets by asset category and fair value hierarchy levels as of September 30, 2024 were as follows: Fair value as of Fair Value Measurements at Reporting Date Using: Level 1 Level 2 Level 3 Cash $ 432 $ 432 $ — $ — Fixed income securities: Investment grade corporate bonds 9,300 — 9,300 — Government bonds 7,360 — 7,360 — Other types of investments: Multi-asset fund 1,595 — 1,595 Total $ 18,687 $ 432 $ 18,255 $ — The method of calculation of the fair value of each level of investment is described in Note 2 - Summary of Significant Accounting Policies. The fair value of total plan assets by asset category and fair value hierarchy levels as of September 30, 2023 were as follows: Fair value as of Fair Value Measurements at Reporting Date Using: Level 1 Level 2 Level 3 Cash $ 431 $ 431 $ — $ — Fixed income securities: Investment grade corporate bonds 14,184 — 14,184 — Other types of investments: Multi-asset fund 1,378 — 1,378 — Total $ 15,993 $ 431 $ 15,562 $ — The method of calculation of the fair value of each level of investment is described in Note 2 - Summary of Significant Accounting Policies. Pension Funding and Payments During the fiscal year ended September 30, 2024, the Company did not contribute to the Pension Plan and does not expect to contribute any amounts to the Pension Plan within the next twelve months. Estimated pension benefit payments expected to be paid in cash in each of the next five years and in the aggregate for the following five years thereafter are as follows: 2025 2026 2027 2028 2029 Thereafter Total Projected Benefit Payments $ 726 $ 863 $ 1,080 $ 908 $ 897 $ 4,786 $ 9,260 Defined Contribution Plans

OTHER OPERATING EXPENSE

OTHER OPERATING EXPENSE	12 Months Ended
	Sep. 30, 2024
Other Income and Expenses [Abstract]
OTHER OPERATING EXPENSE	OTHER OPERATING EXPENSE Other operating expense consisted of the following: Fiscal Year Ended 2024 2023 Acquisition and integration costs $ 70 $ 1,228 Restructuring costs 1 3,374 4,625 Startup costs 3,278 6,858 Remediation costs 1,404 2,357 Resolution and plea agreements 28,500 — Other costs 5,916 3,469 $ 42,542 $ 18,537 1 Restructuring costs represent costs incurred in connection with our site closures and site optimization strategy. See Note 11 – Restructuring and Assets Held for Sale for additional information.

RESTRUCTURING AND ASSETS HELD F

RESTRUCTURING AND ASSETS HELD FOR SALE	12 Months Ended
	Sep. 30, 2024
Restructuring And Assets Held For Sale [Abstract]
RESTRUCTURING AND ASSETS HELD FOR SALE	RESTRUCTURING AND ASSETS HELD FOR SALE During June 2022, the Company approved and announced a plan to close its facility in Cumberland, Virginia. Further, the Company’s restructuring and site optimization plan includes the following sites, which were identified for relocation of operations: Dublin, Virginia, Gannat, France, Blackthorn, U.K., RMS St. Louis, Missouri, Spain, Boyertown, Pennsylvania, and Haslett, Michigan. For the fiscal years ended September 30, 2024 and 2023, the Company incurred immaterial expenses that qualify as exit and disposal costs under GAAP, and does not expect further material charges as a result of the closures and planned site consolidations. Exit and disposal costs were charged to other operating expense. As of September 30, 2024 and 2023, the liability balance for exit and disposal costs that qualify as employee-related exit and disposal costs was $16 and $585, respectively. Cumberland and Dublin During June 2022, the Company approved and announced a plan to close its facility in Cumberland, Virginia ("Cumberland facility") and to close and relocate its operations in Dublin, Virginia ("Dublin facility") into its other existing facilities, as a part of the Company's restructuring and site optimization plan. The Cumberland facility exit was also a part of the settlement, as further described in Note 16 – Contingencies. The Cumberland facility exit was completed in September 2022 and initially met the criteria for assets held for sale as of March 31, 2023. Further, in connection with this conclusion, the Company determined that the carrying value exceeded the fair value of the real property at the Cumberland facility less costs to sell. As a result, an asset impairment charge of $890 was recorded within the RMS reportable segment during the fiscal year ended September 30, 2023. The Cumberland facility was sold in June 2024. The Dublin facility transition was completed in November 2022 and initially met the criteria for assets held for sale as of December 31, 2023. The Dublin facility was sold in March 2024. The operations at both the Cumberland facility and the Dublin facility were within the RMS reporting segment. Gannat, Blackthorn, Spain and RMS St. Louis As of March 31, 2023, the Company completed its consultation with employee representatives at the Gannat and Blackthorn facilities and the closures of both facilities were approved. The consolidation of operations at Gannat with the operations in Horst, the Netherlands was completed in June 2023 and initially met the criteria for assets held for sale as of June 30, 2023. The Gannat facility was sold in December 2023. As of June 30, 2023, the real property of the Blackthorn facility initially met the criteria for assets held for sale. The Blackthorn facility sold in February 2024, which the Company leased back until September 2024. As of September 30, 2024 the consolidation of the operations at our Blackthorn, U.K., facility with the operations in Hillcrest, U.K., was completed and the Company is no longer leasing back the facility. In July 2023, the Company decided to close its Spain facility. The exit of the facility in Spain was completed in September 2023 and initially met the criteria for assets held for sale as of September 30, 2023. The facility in Spain was sold in November 2023. The leased RMS St. Louis facility closed in June 2023 and the GEMS operations at the RMS St. Louis facility were relocated to the DSA St. Louis facility and other operational facilities. The operations at the Gannat, Blackthorn, Spain and RMS St. Louis facilities were within the RMS reportable segment. Boyertown and Haslett Prior to the acquisition of Envigo, the Boyertown and Haslett facilities were identified for relocation of operations to the Denver, Pennsylvania facility. The exits of the Boyertown and Haslett facilities were completed in March 2023 and both facilities initially met the criteria for assets held for sale as of March 31, 2023. The Boyertown facility was sold in September 2023. The facility in Haslett was sold during April 2024. Israel As of December 31, 2022, the assets and liabilities related to the Israel RMS and Israel CRS businesses (the “Israeli Businesses”) initially met the held for sale criteria and, in August 2023, the Company sold its ownership interest in the Israeli Businesses, which were previously reflected in the RMS reportable segment. other income (expense)

LEASES

LEASES	12 Months Ended
	Sep. 30, 2024
Leases [Abstract]
LEASES	LEASES Right-of-use ("ROU") lease assets and lease liabilities that are reported in the Company’s consolidated balance sheets are as follows: September 30, 2024 September 30, 2023 Operating ROU assets, net $ 49,165 $ 38,866 Current portion of operating lease liabilities 11,774 10,282 Long-term operating lease liabilities 40,010 29,614 Total operating lease liabilities $ 51,784 $ 39,896 The increase in right-of-use lease assets and lease liabilities in the twelve months ended September 30, 2024 was primarily due to the amendment of real estate leases in California, Indiana, and Wisconsin and due to entering into leases at St. Louis University. The increase in right-of-use lease assets and lease liabilities in the twelve months ended September 30, 2023 was primarily due to entering into leases for two facilities in Maryland. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The components of lease expense related to the Company’s leases for the twelve months ended September 30, 2024 and 2023 were: Fiscal Year Ended 2024 2023 Operating lease costs: Fixed operating lease costs $ 13,474 $ 11,790 Short-term lease costs — 175 Lease income (3,003) (3,039) The Company serves as lessor to a lessee in six facilities. The gross rental income and underlying lease expense are presented net in the Company’s consolidated statements of operations. The gross rent receivables and underlying lease liabilities are presented gross in the Company’s consolidated balance sheets. Supplemental cash flow information related to leases was as follows: Fiscal Year Ended 2024 2023 Cash flows included in the measurement of lease liabilities: Operating cash flows from operating leases $ 12,003 $ 11,252 Non-cash lease activity: ROU assets obtained in exchange for new operating lease liabilities $ 19,301 $ 15,831 The weighted average remaining lease term and discount rate for the Company’s operating leases as of September 30, 2024 and 2023 were: Fiscal Years Ended 2024 2023 Weighted-average remaining lease term (in years) Operating lease 9.25 6.71 Weighted-average discount rate (in percentages) Operating lease 11.71 % 9.36 % Lease duration was determined utilizing renewal options that the Company is reasonably certain to execute. As of September 30, 2024, maturities of operating lease liabilities for each of the following five fiscal years and a total thereafter were as follows: Operating Leases 2025 $ 10,879 2026 11,173 2027 9,299 2028 7,988 2029 7,122 Thereafter 47,413 Total minimum future lease payments 93,874 Less interest (42,090) Total lease liability 51,784

STOCKHOLDERS EQUITY AND LOSS PE

STOCKHOLDERS EQUITY AND LOSS PER SHARE	12 Months Ended
	Sep. 30, 2024
STOCKHOLDERS EQUITY AND (LOSS) INCOME PER SHARE
STOCKHOLDERS EQUITY AND LOSS PER SHARE	STOCKHOLDERS EQUITY AND LOSS PER SHARE Share numbers and per share amounts are not presented in thousands within this Note 13. Stockholders’ Equity Preferred Shares As of September 30, 2024 and 2023, no preferred shares were outstanding. Warrants The Warrants are classified as equity instruments, have an exercise price of $1.57 per share, are exercisable at any time on or after the Closing Date until September 13, 2034 and were initially recorded at a fair value of $4,768. Refer to Note 7 - Debt for further discussion of the transactions contemplated by the Purchase Agreement, the Fee Letter. The initial fair value of the Warrants was determined utilizing a Black-Scholes-Merton option pricing model ("Black-Scholes Model"), which is a form of the income approach. Significant assumptions utilized in the Black-Scholes Model included stock price ($1.56 on September 13, 2024), volatility (70%), expected term (10 years) which is based on the remaining contractual time to expiration, and the risk free rate (3.66%). Open Market Sales Agreement On August 9, 2024, the “Company entered into an Open Market Sale Agreement SM with Jefferies LLC (the “Sale Agreement”), pursuant to which the Company may offer and sell up to $50,000 of the Company’s common shares (the "ATM Shares") from time to time in at-the-market offerings, through Jefferies LLC (“Jefferies”), acting as sales agent. Sales pursuant to the Sale Agreement will be made only upon instructions by the Company to Jefferies, and the Company cannot provide any assurances that it will issue any ATM Shares pursuant to the Sales Agreement. The Company has not yet sold any ATM Shares as of September 30, 2024. Loss Per Share The Company computes basic loss per share using the weighted average number of common shares outstanding. The Company computes diluted earnings per share using the if-converted method for preferred shares and convertible debt, if any, and the treasury stock method for stock options and restricted stock units. (in thousands) Fiscal Years Ended 2024 2023 Numerator: Consolidated net loss $ (108,885) $ (104,902) Less: Net (loss) income attributable to noncontrolling interests (440) 238 Net loss attributable to common shareholders (108,445) (105,140) Denominator: Weighted-average shares outstanding - Basic and Diluted 25,897 25,641 Anti-dilutive common share equivalents (1) 10,935 5,763 (1) For the fiscal year ended September 30, 2024, anti-dilutive common share equivalents are comprised of stock options, restricted stock units, restricted stock awards, 2,859,306 common shares issuable upon conversion of the Notes and 4,146,250 common shares issuable upon exercise of the Warrants. For the fiscal year ended September 30, 2023, anti-dilutive common share equivalents are comprised of stock options, restricted stock units, restricted stock awards and 3,040,268 common shares of common stock issuable upon conversion of the Notes. These common share equivalents were outstanding for the periods presented, but were not included in the computation of diluted loss per share for those periods because their inclusion would have had an anti-dilutive effect. Accumulated Other Comprehensive Loss Within the statement of operations, foreign exchange gains and losses are recognized as a result of translations of non-functional currencies. In relation to the translation into U.S. dollars, except for defined benefit pension costs of the Pension Plan, the assets and liabilities of foreign operations are translated using the current exchange rate. For those operations, changes in exchange rates generally do not affect cash flows; therefore, resulting translation adjustments are made in shareholders' equity rather than in the consolidated statements of operations. The Pension Plan relates to a U.K. subsidiary, which currently records a valuation allowance against its net deferred tax assets. As a result, income tax effects on the net activity have not been presented related to each component of other comprehensive loss for the fiscal years ended September 30, 2024 and 2023.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Summary of Equity Plans and Activity The Company has stock-based compensation plans under which employees and non-employee directors may be granted stock-based awards such as stock options, restricted stock (“RSAs”), and restricted stock units (“RSUs”). During fiscal years 2024 and 2023, the following share-based awards were made to certain employees, and their general terms and conditions are as follows: • Stock options, which entitle the holder to purchase a specified number of shares of common stock at an exercise price equal to the closing market price of common stock on the date of grant; typically vest over 3 years; and typically expire 10 years from date of grant or 30 days post-termination. In the case of the options issued in relation to the Envigo acquisition, the options expire 10 years from date of grant or 1 year post-termination. • RSAs, which are shares granted at no cost on the grant date and typically vest over 2 years. With respect to RSAs, recipients do have voting rights on the stock during the vesting period. • RSUs, which represent an unsecured promise to grant at no cost a set number of shares of common stock upon the completion of the vesting schedule, and typically vest from 1 to 5 years. With respect to RSUs, recipients do not have voting rights on the stock during the vesting period. On March 14, 2024, the Company's shareholders approved the Inotiv, Inc 2024 Equity Incentive Plan (the "2024 Plan"). The 2024 Plan provides for the issuance of up to 1,500,000 of the Company's common shares, plus the number of common shares remaining available for future grants under the Amended and Restated 2018 Equity Incentive Plan (the "2018 Plan") as of March 14, 2024. Any common shares subject to an award under the 2024 Plan or 2018 Plan that expires, are forfeited or cancelled, are settled for cash or are exchanged will become available for future awards under the 2024 Plan. Following the shareholders' approval of the 2024 Plan, no further awards will be granted under the 2018 Plan. The Company currently grants equity awards from the 2024 Plan. At September 30, 2024, 271,087 shares remained available for grants under the 2024 Plan. The Company recognizes expense for all awards subject to graded vesting using the straight-line attribution method. The Company adjusts stock-based compensation expense for forfeitures in the period that a forfeiture occurs. The Company expenses the estimated fair value of stock options over the vesting periods of the grants. The following table provides stock-based compensation by the financial statement line item in which it is reflected: Fiscal Years Ended 2024 2023 General and administrative $ 6,740 $ 7,844 Stock-based compensation, before income taxes 6,740 7,844 Provision for income taxes (306) (311) Stock-based compensation, net of income taxes $ 6,434 $ 7,533 No stock-based compensation related costs were capitalized in fiscal years 2024 and 2023. The weighted-average assumptions used to compute the fair value of options granted under the Black-Scholes model for the fiscal years ended September 30, 2024 and 2023 were as follows: 2024 2023 Risk-free interest rate 3.99 % 4.29 % Dividend yield — % — % Volatility of the expected market price of the Company’s common shares 117.16 % 100.59 % Expected life of the options (years) 3.54 3.57 The volatility assumption used to determine the fair values of options granted for fiscal years 2024 and 2023 is based on historical stock price activity. A summary of the Company’s stock option activity and related information for the year ended September 30, 2024, is as follows: Options Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life Aggregate (in thousands) (in years) (in thousands) Outstanding as of September 30, 2023 1,747 $ 12.06 Granted 917 1.94 Exercised (7) 1.68 Cancelled (266) 10.71 Outstanding as of September 30, 2024 2,392 $ 8.35 7.06 $ 36 Exercisable as of September 30, 2024 1,329 $ 11.79 5.15 $ 36 Expected to vest as of September 30, 2024 1,063 $ 4.05 9.44 $ — The weighted-average grant date fair value of stock options granted was $1.44 and $5.72 for fiscal years 2024 and 2023, respectively. The total intrinsic value of options exercised during fiscal years 2024 and 2023 was $23 and $230, respectively, with intrinsic value defined as the difference between the market price on the date of exercise and the exercise price. A summary of the Company’s RSA activity for the year ended September 30, 2024 is as follows: Restricted Weighted- Outstanding (non-vested) – September 30, 2023 39 $ 25.03 Granted — $ — Vested (30) $ 30.43 Forfeited — $ — Outstanding (non-vested) – September 30, 2024 9 $ 6.80 As of September 30, 2024, the total unrecognized compensation cost related to unvested restricted shares was $11 and is expected to be recognized over a weighted-average service period of 0.38 years. The total fair value of the restricted shares granted during the fiscal years ended September 30, 2024 and 2023 was $0 and $102, respectively. The total fair value of restricted shares vested during the fiscal years ended September 30, 2024 and 2023 was $146 and $620, respectively. A summary of the Company’s RSUs for the year ended September 30, 2024 is as follows: Restricted Weighted- Outstanding (non-vested) – September 30, 2023 936 $ 14.29 Granted 901 $ 1.68 Vested (231) $ 14.66 Forfeited (79) $ 8.27 Outstanding (non-vested) – September 30, 2024 1,527 $ 7.10 As of September 30, 2024, the total unrecognized compensation cost related to unvested restricted stock units was $6,438 and is expected to be recognized over a weighted-average service period of 1.90 years. The total fair value of the restricted stock units granted during the fiscal years ended September 30, 2024 and 2023 was $1,513 and $3,908, respectively. The total fair value of restricted stock units vested during the fiscal years ended September 30, 2024 and 2023 was $1,666 and $940, respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The components of loss before income taxes are presented below: Fiscal Year Ended 2024 2023 Loss before income taxes: U.S. $ (135,913) $ (121,245) Non-U.S. 5,153 (2,997) Total loss before income taxes $ (130,760) $ (124,242) Significant components of the benefit for income taxes are presented below: Fiscal Year Ended 2024 2023 Current: Federal $ 198 $ 4,490 State and local 5 967 Foreign 1,193 944 Deferred: Federal (18,954) (20,560) State and local (4,019) (4,807) Foreign (298) (374) Income tax benefit $ (21,875) $ (19,340) The effective income tax rate on continuing operations varied from the statutory federal income tax rate as follows: Fiscal Year Ended 2024 2023 Federal statutory income tax rate 21.0 % 21.0 % Increases (decreases): State and local income taxes, net of Federal tax benefit, if applicable 3.2 % 3.3 % Goodwill — % (3.5) % Impact of foreign operations (1.2) % (0.3) % Sale of Israeli businesses — % (0.8) % Fines and penalties (4.6) % — % Other (0.8) % 1.1 % Valuation allowance changes (0.9) % (5.2) % Effective income tax rate 16.7 % 15.6 % Significant components of our deferred tax assets and liabilities are presented below as of the Company's fiscal year-end: September 30, 2024 September 30, 2023 Deferred tax assets: Inventory $ 1,009 $ 2,792 Allowance for credit losses 1,676 1,487 Domestic net operating loss carryforwards 16,343 8,813 Foreign net operating loss carryforwards 10,170 11,302 Foreign tax credit carryforwards 3,861 2,811 Capital loss carryforward 1,870 1,693 Stock compensation expense 3,017 3,059 Business Interest Limitation 19,948 10,615 Lease liabilities 12,450 9,878 Goodwill 7,739 9,468 Other 194 1,271 Total deferred tax assets 78,277 63,189 Deferred tax liabilities: Prepaid expenses (333) (643) Lease ROU assets (12,123) (9,511) Accreted interest on convertible debt (5,240) (7,170) Basis difference for property and equipment (13,374) (12,689) Basis difference for intangible assets (56,041) (66,865) Total deferred tax liabilities (87,111) (96,878) Total net deferred tax liabilities (8,834) (33,689) Valuation allowance for net deferred tax assets (18,207) (16,375) Net deferred tax liabilities $ (27,041) $ (50,064) U.S. GAAP requires that valuation allowances should be established against deferred tax assets based on consideration of all available evidence, both positive and negative, using a “more likely than not” standard. The Company assesses its deferred income taxes to determine if valuation allowances are required or should be adjusted. This assessment considers, among other matters, the nature, frequency and amount of recent losses, the duration of statutory carryforward periods, and tax planning strategies. In making such judgments, significant weight is given to evidence that can be objectively verified. The Company’s U.S. tax reporting group has a cumulative three-year loss. The valuation allowance related to the Company’s U.S. tax reporting group as of September 30, 2024 and 2023 was $7,114 and $4,618, respectively, and the valuation allowance related to the Company's non-U.S. entities was $11,093 and $11,757, respectively, as the Company does not believe that certain deferred tax assets will be realized in the foreseeable future. Payments made in fiscal years 2024 and 2023 for income taxes, net of refunds, amounted to $1,843 and $7,146, respectively. The Company’s non-U.S. subsidiaries’ except the Deemed Repatriated Entities (as defined below) cumulative undistributed earnings, projected as of September 30, 2024, are considered to be indefinitely reinvested. Accordingly, no provision for U.S. federal and state income taxes or withholding taxes has been made in the accompanying consolidated financial statements. The Company’s intent regarding repatriation of retained earnings at certain non-U.S. subsidiaries, Envigo RMS Sarl, Envigo RMS GmbH, and Envigo RMS, S.L. (collectively, “Deemed Repatriated Entities”), is primarily driven from a change in our transfer pricing policy and reduction in operational needs at each of the Deemed Repatriated Entities. Further, a determination of the unrecognized deferred tax liability for the amount indefinitely reinvested is not practicable due to the complexities in the tax laws and assumptions we would have to make. Therefore, no deferred tax related to these provisions has been recorded as of September 30, 2024. Each of the countries associated to the Deemed Repatriated Entities (France, Germany and Spain) are members to a tax treaty with the United States. As no withholding tax is expected to be incurred upon repatriation, no deferred tax has been recorded as of September 30, 2024. At September 30, 2024, the Company had domestic net operating loss carryforwards for federal tax purposes of $52,194, all of which may be carried forward indefinitely. State and local loss carryforwards totaled approximately $108,067. The majority expire from September 30, 2028 through 2044; however, approximately $31,365 may be carried forward indefinitely, as they relate to states conforming to the provisions of the Tax Cuts and Jobs Act which allowed for an indefinite carryforward period of losses generated after December 31, 2017. The Company had non-U.S. net operating loss carryforwards of $41,644, which have been fully offset by valuation allowance. These losses may be carried forward indefinitely. The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not to be sustained upon regulatory examination based on the technical merits of the position. The amount of the benefit for which an exposure exists is measured as the largest amount of benefit determined on a cumulative probability basis that we believe is more likely than not to be realized upon ultimate settlement of the position. As of September 30, 2024, there were no material uncertain tax positions based on any federal or state tax position. In fiscal year 2022, the Company established an uncertain tax position of $1,861 in accordance with ASC 805-740 to directly offset acquired foreign net operating losses of $2,222 within the foreign net deferred tax liability. The position was settled during fiscal year 2023. The Company is no longer subject to U.S. Federal tax examinations for years before 2020 or state and local for years before 2019, with limited exceptions. For federal purposes, the tax attributes carried forward could be adjusted through the examination process and are subject to examination 3 years from the date of utilization.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES Litigation Envigo RMS, LLC (“Envigo RMS”) is a defendant in a purported class action and a related action under California’s Private Attorney General Act of 2004 (“PAGA”) brought by Jacob Greenwell, a former non-exempt employee of Envigo RMS, on June 25, 2021 in the Superior Court of California, Alameda County. The complaints allege that Envigo RMS violated certain wage and hour requirements under the California Labor Code. PAGA authorizes private attorneys to bring claims on behalf of the State of California and aggrieved employees for violations of California’s wage and hour laws. The class action complaint seeks certification of a class of similarly situated employees and the award of actual, consequential and incidental losses and damages for the alleged violations. The PAGA complaint seeks civil penalties pursuant to the California Labor Code and attorney’s fees. On June 2, 2023, Envigo RMS and the plaintiff signed a Memorandum of Understanding (“MOU”) that sets forth the parties’ intent to settle these matters for $795 which includes attorneys’ fees. The MOU provides that the parties will negotiate and enter into a definitive settlement agreement, which will be subject to court approval. The MOU contains no admission of liability or wrongdoing by Envigo RMS. The MOU provides that, if the settlement is approved by the court, the settlement amount would be paid in four quarterly installments, with the first one to be funded after the court’s final approval of the settlement, and the following ones in the three subsequent quarters. The parties are in the process of finalizing the long-form settlement agreement. While the timeline for final court approval is not yet determined, the Company took a reserve equal to the proposed settlement amount, which is included in accrued expenses and other current liabilities. On June 23, 2022, a putative securities class action lawsuit was filed in the United States District Court for the Northern District of Indiana, naming the Company and Robert W. Leasure and Beth A. Taylor as defendants, captioned Grobler v. Inotiv, Inc., et al., Case No. 4:22-cv-00045 (N.D. Ind.). The complaint alleged violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, and Rule 10b-5 promulgated thereunder, based on alleged false and misleading statements and material omissions regarding the Company’s acquisition of Envigo RMS and its regulatory compliance. On September 12, 2022, Oklahoma Police Pension and Retirement System was appointed by the Court as lead plaintiff. Thereafter, on November 14, 2022, the lead plaintiff filed an amended complaint against the same defendants, in addition to John E. Sagartz and Carmen Wilbourn, that asserted the same claims along with a claim under Section 14(a) of the Exchange Act. On November 23, 2022, the lead plaintiff filed a further amended complaint against the aforementioned defendants asserting the same claims as the amended complaint and further alleging that false and misleading statements and material omissions were made concerning the Company’s non-human primate business. The purported class in the operative complaint includes all persons who purchased or otherwise acquired the Company’s common stock between September 21, 2021 and November 16, 2022, and the complaint seeks an unspecified amount of monetary damages, interest, fees and expenses of attorneys and experts, and other relief. On January 27, 2023, the defendants filed a motion to dismiss the amended complaint. That motion was fully briefed by April 28, 2023. On March 29, 2024, the Court issued a decision denying, in part, Defendants’ motion to dismiss. The case is now in discovery. While the Company cannot predict the outcome of this matter, the Company believes the class action to be without merit and plans to vigorously defend itself. We cannot reasonably estimate the maximum potential exposure or the range of possible loss for this matter. On September 9, 2022, a purported shareholder derivative lawsuit was filed in the United States District Court for the Northern District of Indiana, naming Robert W. Leasure, Beth A. Taylor, Gregory C. Davis, R. Matthew Neff, Richard A. Johnson, John E. Sagartz, Nigel Brown, and Scott Cragg as defendants, and the Company as a nominal defendant, captioned Grobler v. Robert W. Leasure, et al., Case No. 4:22-cv-00064 (N.D. Ind.) (the “Grobler Derivative Action”). On January 4, 2023, an additional shareholder derivative lawsuit was filed in the United States District Court for the Northern District of Indiana, naming Robert W. Leasure, Beth A. Taylor, Gregory C. Davis, R. Matthew Neff, Richard A. Johnson, John E. Sagartz, Nigel Brown, and Scott Cragg as defendants, and the Company as a nominal defendant, captioned Burkhart v. Robert W. Leasure, et al., Case No 4:23-cv-00003 (N.D. Ind.) (the “Burkhart Derivative Action,” and together with the Grobler Derivative Action, the “Federal Derivative Actions”). The Federal Derivative Actions collectively assert claims for breach of fiduciary duty, abuse of control, gross mismanagement, and waste of corporate assets, as well as violations of Sections 10(b), 14(a), and 21D of the Securities Exchange Act of 1934 arising out of the Company’s acquisition of Envigo and its regulatory compliance. The Court entered orders on November 15, 2022 and May 8, 2023 in the Grobler and Burkhart Derivative Actions, respectively, staying each Action pending a resolution of a motion to dismiss in the securities class action. The stays expired following the March 29, 2024 decision on the motion to dismiss in the securities class action. The Court consolidated the Federal Derivative Actions on April 24, 2024, and Plaintiffs filed a consolidated complaint on June 24, 2024. The consolidated Federal Derivative Actions are currently stayed. While the Company cannot predict the outcome of these matters, the Company believes the consolidated Federal Derivative Actions to be without merit and plans to vigorously defend itself. We cannot reasonably estimate the maximum potential exposure or the range of possible loss for any of these matters. On April 20, 2023, a purported shareholder derivative lawsuit was filed in the State of Indiana Tippecanoe County Circuit Court, naming Robert W. Leasure, Beth A. Taylor, Gregory C. Davis, R. Matthew Neff, Richard A. Johnson, John E. Sagartz, Nigel Brown, and Scott Cragg as defendants, and the Company as a nominal defendant, captioned Whitfield v. Gregory C. Davis, et al., Case No. 79C01-2304-PL-000048 (Tippecanoe Circuit Court) (the “Whitfield Derivative Action”). On June 2, 2023, an additional shareholder derivative lawsuit was filed in the Indiana Commercial Court of Marion County, naming Robert W. Leasure, Beth A. Taylor, Carmen Wilbourn, Gregory C. Davis, R. Matthew Neff, Richard A. Johnson, John E. Sagartz, Nigel Brown, and Scott Cragg as defendants, and the Company as a nominal defendant, captioned Castro v. Robert W. Leasure, et al., Case No. 49D01-2306-PL-022213 (Marion Superior Court 1) (the “Castro Derivative Action,” and together with the Whitfield Derivative Action, the “State Derivative Actions”). The State Derivative Actions collectively assert claims for breach of fiduciary duty, unjust enrichment, aiding and abetting breach of fiduciary duty, and waste of corporate assets arising out of the Company’s acquisition of Envigo and its regulatory compliance, and the Company’s non-human primate business. On August 24, 2023, the Castro Derivative Action was transferred to the Tippecanoe County Circuit Court and consolidated with the Whitfield Derivative Action. The consolidated State Derivative Actions are currently stayed. While the Company cannot predict the outcome of these matters, the Company believes the consolidated State Derivative Actions to be without merit and plans to vigorously defend itself. We cannot reasonably estimate the maximum potential exposure or the range of possible loss for any of these matters. The Company is party to certain other legal actions arising out of the normal course of its business. In management's opinion, none of these actions will have a material effect on the Company's operations, financial condition or liquidity. Government Investigations and Actions The Company is subject to and/or involved in various government investigations, inquiries and actions, including those described below. Given their inherent uncertainty, except as otherwise noted, the Company cannot predict the duration or outcome of the pending matters described below. An adverse outcome of any of the following matters could have a material adverse impact on the Company’s operations, financial condition, operating results and cash flows. During the period from July 2021 through March 2022, Envigo RMS’s Cumberland facility was inspected on several occasions by the U.S. Department of Agriculture (“USDA”). USDA issued inspection reports with findings of non-compliance with certain USDA laws and regulations. Envigo RMS formally appealed certain of the findings, and made multiple remediations and improvements at the Cumberland facility, of which it kept USDA apprised. On May 18, 2022, the U.S. Department of Justice (“DOJ”), together with federal and state law enforcement agents, executed a search and seizure warrant on the Cumberland facility. The warrant was issued by the U.S. District Court for the Western District of Virginia on May 13, 2022. In 2022, Envigo Global Services, Inc. ("EGSI") and Inotiv received grand jury subpoenas and other requests from the U.S. Attorney’s Office for the Western District of Virginia (“USAO-WDVA”) for documents and information related to the companies’ compliance with the Animal Welfare Act (“AWA”), the Clean Water Act (“CWA”), the Virginia State Water Control Law and local pretreatment requirements from January 2017 to present. On July 23, 2023, EGSI and Inotiv received a grand jury subpoena from USAO-WDVA for documents related to the Cumberland facility’s compliance with the Clean Air Act, Virginia Air Pollution Control Laws and Regulations, and local requirements from January 1, 2017 to present. Also on July 23, 2023, Inotiv received a grand jury subpoena from USAO-WDVA for documents and information related to the Company’s Alice, Texas facilities’ compliance with the CWA, the Texas State Water Control Law, and local pretreatment requirements from January 1, 2020 to present. Certain current and former employees have also received subpoenas for testimony and documents related to these matters. On June 3, 2024, the Company reached agreement to resolve this criminal investigation by the DOJ and other federal and state law enforcement agencies as to the Company, EGSI and Envigo RMS. In connection with such resolution, the Company and its related entities entered into a Resolution Agreement (the “Resolution Agreement”) with the DOJ and the USAO-WDVA, and Envigo RMS and EGSI entered into a Plea Agreement (the “Plea Agreement”) with the DOJ and the USAO-WDVA. On June 3, 2024, before the United States District Court for the Western District of Virginia ("Court"), Envigo RMS pleaded guilty to one misdemeanor count of conspiracy to violate the Animal Welfare Act and EGSI pleaded guilty to one felony count of conspiracy to violate the Clean Water Act. On October 24, 2024, the Court sentenced Envigo RMS and EGSI according to the terms agreed to between the DOJ and the Company in the Resolution Agreement and Plea Agreement. The Company has and continues to comply with all obligations of the Resolution Agreement and Plea Agreement. Refer to the "Resolution Agreement and Plea Agreement" section below for further information. As previously disclosed, on May 19, 2022, a civil complaint was filed by DOJ against Envigo RMS in the U.S. District Court for the Western District of Virginia alleging violations of the AWA at the Cumberland facility. On July 15, 2022, the court approved a settlement entered into by Envigo RMS, DOJ and the USDA in this civil case, which also comprised USDA’s administrative claims against Envigo RMS for the Cumberland facility, and the civil and administrative complaints were dismissed with prejudice on September 14, 2022. This matter is now fully resolved. On June 15, 2021, EGSI, a subsidiary of the Company acquired in the Envigo acquisition, received a grand jury subpoena requested by the U.S. Attorney’s Office for the Southern District of Florida (“USAO-SDFL”) for the production of documents related to the procurement of NHPs from foreign suppliers for the period January 1, 2018 through June 1, 2021. The subpoena relates to an earlier grand jury subpoena requested by the USAO-SDFL and received by EGSI’s predecessor entity, Covance Research Products, in April 2019. Envigo acquired EGSI from Covance, Inc., a subsidiary of Laboratory Corporation of America Holdings, in June 2019. On January 27, 2022, EGSI acquired OBRC, which owns and operates a primate quarantine and holding facility located near Alice, Texas. In 2019, OBRC received grand jury subpoenas requested by the USAO-SDFL requiring the production of documents and information related to its importation of NHPs into the United States. On June 16, 2021, OBRC received a grand jury subpoena requested by the USAO-SDFL requiring the production of documents related to the procurement of NHPs from foreign suppliers for the period January 1, 2018 through June 1, 2021. The OBRC purchase agreement provides for indemnification of EGSI and its officers, directors and affiliates by the Seller, Orient Bio, Inc., for liabilities resulting from actions, inactions, errors or omissions of Orient Bio, Inc. or OBRC related to any period prior to the closing date. On November 16, 2022 the Company disclosed that employees of the principal supplier of NHPs to the Company, along with two Cambodian government officials, had been criminally charged by the USAO-SDFL with conspiring to illegally import NHPs into the United States from December 2017 through January 2022 and in connection with seven specific imports between July 2018 and December 2021. One of these Cambodian officials was tried in March 2024 and prevailed on all charges. In connection with the matters described herein, on July 23, 2024, USAO-SDFL informed the Company that it was no longer investigating the Company or its subsidiaries with respect to their procurement of NHPs from foreign suppliers or NHP importation practices. On May 23, 2023, Inotiv received a voluntary request from the U.S. Securities and Exchange Commission (“SEC”) seeking documents and information for the period December 1, 2017 to the present regarding the Company, EGSI, and OBRC’s importation of NHPs from Asia, including information relating to whether their importation practices complied with the U.S. Foreign Corrupt Practices Act. In March 2024, the SEC provided the Company a formal order of investigation concerning this matter that is dated January 9, 2024, and on April 12, 2024, the SEC provided supplemental document requests to the Company. The Company is cooperating with the SEC. Resolution Agreement and Plea Agreement On June 3, 2024, the Company announced that it had reached agreement with the DOJ to resolve a previously-announced criminal investigation into its shuttered canine breeding facility located in Cumberland, Virginia, which was operated originally by Envigo RMS in November 2021. In connection with such resolution, the Company and its related entities entered into the Resolution Agreement with the DOJ and the USAO-WDV, and Envigoentered into the Plea Agreement (the “Plea Agreement”) with the DOJ and the USAO-WDV. On June 3, 2024, before the United States District Court for the Western District of Virginia, Envigo RMS pleaded guilty to one misdemeanor count of conspiracy to violate the Animal Welfare Act and EGSI pleaded guilty to one felony count of conspiracy to violate the Clean Water Act. On October 24, 2024, the Court sentenced Envigo RMS and EGSI according to the terms agreed to between the DOJ and the Company in the Resolution Agreement and Plea Agreement. Pursuant to the Resolution Agreement and the Plea Agreement, the Company and Envigo, among other matters, have agreed to: (i) make payments totaling $22,000 in fines, with $5,000 payable on each of June 3, 2025, 2026 and 2027, and $7,000 (plus accrued interest beginning on the sentencing date) payable on June 3, 2028; (ii) on June 3, 2024, pay $3,000, split between the Virginia Animal Fighting Taskforce and the Humane Society of the United States in recognition of assistance provided to the U.S. Government’s investigation; (iii) on June 3, 2024, pay $3,500 to the National Fish and Wildlife Foundation to fund environmental projects, studies, and initiatives in Cumberland County, Virginia; (iv) expend at least $7,000 ($2,500 by June 3, 2025, $2,500 by June 3, 2026, and $2,000 by June 3, 2027) for improvements to its facilities and personnel related to the welfare of animals; (v) provide a lien to the United States against sufficient Company assets to secure the deferred payments in connection with the $22,000 fine, which lien will be junior to only the lien provided by the Company to lenders under its credit facility as of April 1, 2024 and additional liens to secure up to $100,000 of additional debt; (vi) meet specified standards with respect to the health, safety and well-being of animals under the Company’s care; (vii) develop, adopt, implement, fund and comply with a comprehensive nationwide compliance plan related to applicable laws; and (viii) the appointment of a Compliance Monitor to review the Company’s care of animals and compliance with certain laws, and to pay all associated costs, which Compliance Monitor shall serve for a term that expires five years after the completion of the selection process for the Compliance Monitor, unless Envigo is released from probation prior to completion of the five-year term, in which case the monitorship term shall expire three years after the completion of the selection process, or two months after the completion of probation, whichever is later. In addition, the pleas result in Envigo RMS and EGSI being subject to probation for up to five years, with the potential to end the term early at a minimum of three years if the Company complies with the elements of the resolution. For the twelve months ended September 30, 2024, the Company has expensed $28,500 related to the Resolution and Plea Agreements, which is presented within other operating expense in the Company’s Consolidated Statement of Operations. In line with the Resolution and Plea Agreements, the Company paid $6,500 during the twelve months ended September 30, 2024 and expects to pay an additional $22,000 over multiple years. Accordingly, the Company has included $5,000 in accrued expenses and other current liabilities on the Consolidated Balance Sheets as of September 30, 2024 and within “Changes in operating assets and liabilities – accrued expenses and other current liabilities” in its Consolidated Statements of Cash Flows for the twelve months ended September 30, 2024 and the Company has included $17,000 in other long-term liabilities on its Consolidated Balance Sheets as of September 30, 2024 and “Changes in operating assets and liabilities – other assets and liabilities” in its Consolidated Statement of Cash Flows for the twelve months ended September 30, 2024. The total $28,500 charge is reflected in the operating loss of the RMS segment. The charge of $28,500 is non-deductible for U.S. federal income tax purposes. Further, there were multiple amendments to the Credit Agreement, which, among other changes, permit charges or expenses attributable to or related to the Resolution Agreement and the Plea Agreement to be added back to the Company’s Consolidated EBITDA for purposes of the financial covenants under the Credit Agreement. The Company expects to have additional cash outlays in connection with certain costs related to the Resolution Agreement, which would be paid over the next three monitoring and compliance costs, legal expenses and other payments required to comply with the Resolution Agreement, subject to final approvals, and at this time, the Company expects that such costs would be expensed as incurred.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (108,445)	$ (105,140)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Sep. 30, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Sep. 30, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Cybersecurity Risk Management and Strategy Inotiv’s cybersecurity risk management framework is grounded in external standards, specifically those of the National Institute of Standards and Technology (NIST) and the Center for Internet Security (CIS). These guidelines provide a strong, structured foundation designed to systematically protect business operations, customer data, and intellectual property in an environment of rapidly evolving cyber threats. We deploy a multifaceted security strategy that includes multi-factor authentication (MFA), advanced malware defenses, and comprehensive endpoint protection supported by Extended Detection and Response (XDR) technology. Additionally, we leverage the expertise of a third-party provider of Managed XDR services, which provides continuous monitoring across our environment to respond swiftly to potential security events. To reinforce our commitment to cybersecurity, we engage in regular third-party assessments and testing to validate and strengthen our defenses. Independent experts review our incident response and disaster recovery plans, evaluating our capacity to respond to cyber incidents and restore business continuity under adverse conditions. We further enhance our security posture by commissioning robust internal and external penetration tests conducted by third-party providers. These assessments rigorously evaluate our systems for potential vulnerabilities, enabling us to mitigate threats proactively and strengthen resilience against both known and emerging threats. By staying aligned with industry standards and engaging expert resources, we continuously adapt Inotiv’s cybersecurity practices to meet today’s challenges and anticipate future risks. Our organization employs a comprehensive process to oversee and identify cyber threats associated with third-party service providers. For critical systems that handle confidential data, we conduct annual third-party security reviews to evaluate and mitigate potential risks. These reviews include a multifaceted approach combining security questionnaires, in-depth manual assessments of vendor security practices, and automated rating systems to assess vendors' cybersecurity postures.
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	Inotiv’s cybersecurity risk management framework is grounded in external standards, specifically those of the National Institute of Standards and Technology (NIST) and the Center for Internet Security (CIS). These guidelines provide a strong, structured foundation designed to systematically protect business operations, customer data, and intellectual property in an environment of rapidly evolving cyber threats. We deploy a multifaceted security strategy that includes multi-factor authentication (MFA), advanced malware defenses, and comprehensive endpoint protection supported by Extended Detection and Response (XDR) technology. Additionally, we leverage the expertise of a third-party provider of Managed XDR services, which provides continuous monitoring across our environment to respond swiftly to potential security events.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Governance of Cybersecurity Management Our cybersecurity governance structure is specifically designed to provide a clear chain of responsibility and accountability for assessing, managing, and mitigating cybersecurity risks. The Vice President of Information Security, who reports directly to the Chief Technology Officer ("CTO"), a member of our Executive Committee, leads our cybersecurity initiatives. Together, the Vice President of Information Security and the CTO bring a combined 50 years of technology experience with over 20 years dedicated to IT and security leadership. The Vice President of Information Security is tasked with overseeing cybersecurity risk assessments, implementing strategic security initiatives, and ensuring alignment with evolving regulatory requirements. The Vice President of Information Security provides weekly briefings to the CTO. Additionally, the Vice President of Information Security presents updates to the Executive Committee and the Board of Directors at least annually, although these updates generally occur on a quarterly basis. These presentations cover critical security issues and significant emerging threats. The Board of Directors, through its Audit Committee, is responsible for the oversight of Inotiv’s cybersecurity risk management practices. The Audit Committee reviews and assesses our approach to risk management, including risk associated with cybersecurity, against industry standards and regulatory obligations. We believe this governance structure is integral to maintaining high-level visibility and accountability across all levels of leadership. By providing the Board of Directors with regular and detailed updates on cybersecurity initiatives and significant developments in the threat landscape, we foster transparency and maintain cybersecurity as a central priority within the organization. The Board of Directors’ involvement in cybersecurity governance underscores our commitment to safeguarding our operations and stakeholders from digital risks. With dedicated oversight from both executive leadership and the Board of Directors, we integrate cybersecurity into our risk management and governance frameworks. To date, there have not been any previous cybersecurity incidents that materially affected, or are reasonably likely to materially affect, us. However, we are subject to ongoing risks from cybersecurity threats that could materially affect us, including our business strategy, results of operations, or financial condition, as further described in Item 1A. Risk Factors – Risks Related to Technology and Cybersecurity .
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Board of Directors, through its Audit Committee, is responsible for the oversight of Inotiv’s cybersecurity risk management practices.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	The Vice President of Information Security provides weekly briefings to the CTO. Additionally, the Vice President of Information Security presents updates to the Executive Committee and the Board of Directors at least annually, although these updates generally occur on a quarterly basis. These presentations cover critical security issues and significant emerging threats.
Cybersecurity Risk Role of Management [Text Block]	The Vice President of Information Security is tasked with overseeing cybersecurity risk assessments, implementing strategic security initiatives, and ensuring alignment with evolving regulatory requirements. The Vice President of Information Security provides weekly briefings to the CTO. Additionally, the Vice President of Information Security presents updates to the Executive Committee and the Board of Directors at least annually, although these updates generally occur on a quarterly basis. These presentations cover critical security issues and significant emerging threats.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	The Vice President of Information Security, who reports directly to the Chief Technology Officer ("CTO"), a member of our Executive Committee, leads our cybersecurity initiatives.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]	Together, the Vice President of Information Security and the CTO bring a combined 50 years of technology experience with over 20 years dedicated to IT and security leadership.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]	The Vice President of Information Security provides weekly briefings to the CTO. Additionally, the Vice President of Information Security presents updates to the Executive Committee and the Board of Directors at least annually, although these updates generally occur on a quarterly basis. These presentations cover critical security issues and significant emerging threats.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. During December 2023, the Company entered into a transition services agreement with Vanguard Supply Chain Solutions LLC, one of the Company's transportation providers, to enable the in-house integration of Inotiv’s North American transportation operations. Following this transaction, Inotiv was no longer required to consolidate this entity. The variable interest entity has not materially impacted our net assets or net loss. The Company successfully completed the in-house integration of its North American transportation operations during the second fiscal quarter of 2024. The Company accounts for noncontrolling interests in accordance with Accounting Standards Codification (“ASC”) 810, “Consolidation” (“ASC 810”). ASC 810 requires companies with noncontrolling interests to disclose such interests as a portion of equity but separate from the parent’s equity. The noncontrolling interests’ portion of net income (loss) is presented on the consolidated statements of operations. Comprehensive loss is comprised of consolidated net loss plus the change in the cumulative translation adjustment equity account and the adjustments, net of tax, for the current year actuarial gains (losses) and prior service costs in connection with the Company’s defined benefit plan.
Reclassification of Prior Year Presentation	Reclassification of Prior Year Presentation
Segment Reporting	Segment Reporting The Company reports its results in two reportable segments: Discovery and Safety Assessment ("DSA") and Research Models and Services ("RMS"). Through our DSA segment, we support the discovery, nonclinical development and clinical development needs of researchers and clinicians for primarily small molecule drug candidates, as well as biotherapeutics and biomedical devices. Our scientists have skills in analytical instrumentation development, chemistry, computer software development, histology, pathology, physiology, surgery, analytical chemistry, drug metabolism, pharmacokinetics, and toxicology to make the services and products we provide increasingly valuable to our current and potential clients. Our principal clients are companies whose scientists are engaged in analytical chemistry, drug safety evaluation, clinical trials, drug metabolism studies, pharmacokinetics and basic research, from small start-up biotechnology companies to some of the largest global pharmaceutical companies.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in accordance with generally accepted accounting principles in the United States ("U.S. GAAP") requires that the Company make estimates and judgments that may affect the reported amounts of assets, liabilities, revenues, expenses and related disclosure of contingent assets and liabilities. On an ongoing basis, the Company evaluates its estimates, judgments, and methodologies. The Company bases its estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions. Changes in estimates are reflected in reported results in the period in which they become known.
Newly Issued Accounting Pronouncements	Newly Issued Accounting Pronouncements In November 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2023-07, “Improvements to Reportable Segment Disclosures (Topic 280)”. ASU 2023-07 modifies reportable segment disclosure requirements, primarily through enhanced disclosures about segment expenses categorized as significant or regularly provided to the Chief Operating Decision Maker ("CODM"). In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, and contain other disclosure requirements. The purpose of the amendments is to enable investors to better understand an entity’s overall performance and assess potential future cash flows. This ASU is effective for annual periods beginning after December 15, 2023, and interim periods within annual periods beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact this new standard will have on the related disclosures in the consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, “Improvements to Income Tax Disclosures (Topic 740)”. ASU 2023-09 requires enhanced disclosures on income taxes paid, adds disaggregation of continuing operations before income taxes between foreign and domestic earnings and defines specific categories for the reconciliation of jurisdictional tax rate to effective tax rate. This ASU is effective for fiscal years beginning after December 15, 2024, and can be applied on a prospective basis. The Company is currently evaluating the impact this new standard will have on the related disclosures in the consolidated financial statements.
Cash Equivalents	Cash Equivalents
Trade receivables and contract assets, net of allowances for credit losses	Trade receivables and contract assets, net of allowances for credit losses The Company records trade receivables and contract assets, net of an allowance for credit losses. A contract asset is recorded when a right to consideration in exchange for goods or services transferred to a client is conditioned other than upon the passage of time. Trade receivables are recorded separately from contract assets since only the passage of time is required before consideration is due. The allowance for credit losses is determined each fiscal quarter based on the creditworthiness of its clients, historical collection patterns and economic conditions. Amounts deemed to be uncollectible are reserved or written off against the allowance.
Concentration of Risk	Concentration of Risk
Fair Value of Financial Instruments	Fair Value of Financial Instruments Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s judgment about the assumptions market participants would use in pricing the asset or liability based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the inputs as follows: • Level 1 – Valuations based on quoted prices for identical assets or liabilities in active markets that the Company has the ability to access. • Level 2 – Valuations based on quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly. • Level 3 – Valuations based on inputs that are unobservable and significant to the overall fair value measurement. Valuation methodologies used for assets and liabilities measured or disclosed at fair value are disclosed in Note 7 – Debt and Note 9 – Post-Employment Benefits.
Inventories	Inventories
Property and Equipment	Property and Equipment Property and equipment, net, including improvements that significantly add to productive capacity or extend useful life, are carried at cost and are subject to review for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Leasehold buildings and improvements are depreciated over the lesser of its estimated useful life or remaining lease term. The cost of normal, recurring, or periodic repairs and maintenance activities related to property and equipment is expensed as incurred. When the Company disposes of property and equipment, it removes the associated cost and accumulated depreciation from the related accounts on its consolidated balance sheets and includes any resulting gain or loss recorded in other (expense) income, net in the accompanying consolidated statements of income. The Company generally depreciates the cost of its property and equipment using the straight-line method over the estimated useful lives of the respective assets as follows: Asset Estimated Useful Lives Land Indefinite Land improvements 5 - 20 Buildings and building improvements 10 - 40 Machinery and equipment 3 - 10 Furniture and fixtures 7 - 10 Computer hardware and software 3 - 5 Vehicles 5
Business Combinations	Business Combinations
Goodwill and Intangible Assets	Goodwill and Intangible Assets We use assumptions and estimates in determining the fair value of assets acquired and liabilities assumed in a business combination. The determination of the fair value of intangible assets, which represent a significant portion of the purchase price in many of our acquisitions, requires the use of significant judgment with regard to the fair value. We utilize commonly accepted valuation techniques, such as the income, cost and market approaches, as appropriate, in establishing the fair value of intangible assets. Typically, key assumptions include projections of cash flows that arise from identifiable intangible assets of acquired businesses as well as discount rates based on an analysis of the weighted average cost of capital, adjusted for specific risks associated with the assets. Customer relationship intangible assets are the most significant identifiable definite-lived asset acquired. To determine the fair value of the acquired customer relationships, the Company typically utilizes the multiple period excess earnings model (a commonly accepted valuation technique), which relies on the following key assumptions: projections of cash flows from the acquired entities, which includes future revenue growth rates, operating income (loss) margins, and customer attrition rates; as well as discount rates based on an analysis of the acquired entities’ weighted average cost of capital. Goodwill represents the difference between the purchase price and the fair value of assets acquired and liabilities assumed when accounted for using the acquisition method of accounting. Goodwill is not amortized, but reviewed for impairment on an annual basis, utilizing an assessment date of September 30th, or more frequently if an event occurs or circumstances change that would more-likely-than-not reduce the fair value of the Company's reporting units below their carrying amounts. The Company has the option to first assess qualitative factors to determine whether it is necessary to perform the quantitative impairment test. If the Company elects this option and believes, as a result of the qualitative assessment, that it is more-likely-than-not that the carrying value of goodwill is not recoverable, the quantitative impairment test is required; otherwise, no further testing is required. Alternatively, the Company may elect to not first assess qualitative factors and immediately perform the quantitative impairment test. In the quantitative test, the Company compares the fair value of its reporting units to their carrying values. The estimated cash flows used to determine the fair value of the reporting units used in the impairment test requires significant judgment with respect to revenue growth, EBITDA margin, and weighted average cost of capital. If the carrying values of the net assets assigned to the reporting units exceed the fair values of the reporting units an impairment loss equal to the difference would be recorded. See Note 6 - Goodwill and Intangible Assets for further discussion related to goodwill impairment charges during the fiscal year ended September 30, 2023. Definite-lived intangible assets are amortized over the pattern in which the economic benefits of the intangible assets are utilized and qualitatively reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets or asset group may not be recoverable. If quantitative determination of recoverability is required, recoverability of assets to be held and used is determined by the Company at the level for which there are identifiable cash flows by comparison of the carrying amount of the assets to future undiscounted net cash flows utilizing forecasted revenue growth, EBITDA margin, and capital expenditures before interest expense and income taxes expected to be generated by the assets. If the carrying amount exceeds the outcome of the analysis of undiscounted cash flows, impairment is measured through various valuation techniques including discounted cash flow models, quoted market values, and third-party independent appraisals, as considered necessary. In the event that such cash flows are not expected to be sufficient to recover the carrying amount of the definite-lived intangible assets, the definite-lived intangible assets are written-down to their fair values. The Company amortizes the cost of its intangible assets utilizing the straight-line method over the estimated useful lives of the definite-lived intangible assets as follows: Asset Estimated Useful Lives Customer relationships 5 - 13 Intellectual property 5 - 20 Other 0 - 15
Long-Lived Tangible Assets	Long-lived Tangible Assets Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets or asset group may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. In the event that such cash flows are not expected to be sufficient to recover the carrying amount of the assets, the assets are written-down to their fair values. Long-lived assets to be disposed of are carried at fair value less costs to sell.
Leases	Leases At the commencement of a contract, the Company determines if a contract meets the definition of a lease. A lease is a contract, or part of a contract, that conveys the right to control the use of identified property or equipment (an identified asset) for a period of time in exchange for consideration. The Company determines if the contract conveys the right to control the use of an identified asset for a period of time. The Company assesses throughout the period of use whether the Company has the following: (1) the right to obtain substantially all of the economic benefits from use of the identified asset, and (2) the right to direct the use of the identified asset. This determination is reassessed if the terms of the contract are changed. Leases are classified as operating or finance leases based on the terms of the lease agreement and certain characteristics of the identified asset. Right-of-use assets and lease liabilities are recognized at lease commencement date based on the present value of the minimum future lease payments. The Company leases laboratory, manufacturing and production facilities and office space (real estate) and vehicles under non-cancellable operating and finance leases. The carrying value of the Company’s right-of-use lease assets is substantially concentrated in its real estate leases, while the volume of lease agreements is primarily concentrated in vehicle leases. The Company’s policy is to not record operating leases with an original term of twelve months or less on the consolidated balance sheets. The Company recognizes lease expense for these short-term leases on a straight-line basis over the lease term. In addition to rent, the leases may require the Company to pay additional amounts for taxes, insurance, maintenance and other expenses, which are generally referred to as non-lease components. These adjustments are treated as variable lease payments and recognized in the period in which the obligation for these payments was incurred. Only when lease components and their associated non-lease components are fixed are they accounted for as a single lease component and recognized as part of a right-of-use asset and liability. Most real estate leases contain clauses for renewal at the Company’s option with renewal terms that generally extend the lease term from 1 to 5 years. Certain lease agreements contain options to purchase the leased property and options to terminate the lease. Payments to be made in option periods are recognized as part of the right-of-use lease assets and lease liabilities when it is reasonably certain that the option to extend the lease will be exercised or the option to terminate the lease will not be exercised, or is not at the Company’s option. The Company determines whether the reasonably certain threshold is met by considering all relevant factors, including company-specific plans and economic outlook. Lease income is considered contra-expense within operating expenses.
Leases	Leases At the commencement of a contract, the Company determines if a contract meets the definition of a lease. A lease is a contract, or part of a contract, that conveys the right to control the use of identified property or equipment (an identified asset) for a period of time in exchange for consideration. The Company determines if the contract conveys the right to control the use of an identified asset for a period of time. The Company assesses throughout the period of use whether the Company has the following: (1) the right to obtain substantially all of the economic benefits from use of the identified asset, and (2) the right to direct the use of the identified asset. This determination is reassessed if the terms of the contract are changed. Leases are classified as operating or finance leases based on the terms of the lease agreement and certain characteristics of the identified asset. Right-of-use assets and lease liabilities are recognized at lease commencement date based on the present value of the minimum future lease payments. The Company leases laboratory, manufacturing and production facilities and office space (real estate) and vehicles under non-cancellable operating and finance leases. The carrying value of the Company’s right-of-use lease assets is substantially concentrated in its real estate leases, while the volume of lease agreements is primarily concentrated in vehicle leases. The Company’s policy is to not record operating leases with an original term of twelve months or less on the consolidated balance sheets. The Company recognizes lease expense for these short-term leases on a straight-line basis over the lease term. In addition to rent, the leases may require the Company to pay additional amounts for taxes, insurance, maintenance and other expenses, which are generally referred to as non-lease components. These adjustments are treated as variable lease payments and recognized in the period in which the obligation for these payments was incurred. Only when lease components and their associated non-lease components are fixed are they accounted for as a single lease component and recognized as part of a right-of-use asset and liability. Most real estate leases contain clauses for renewal at the Company’s option with renewal terms that generally extend the lease term from 1 to 5 years. Certain lease agreements contain options to purchase the leased property and options to terminate the lease. Payments to be made in option periods are recognized as part of the right-of-use lease assets and lease liabilities when it is reasonably certain that the option to extend the lease will be exercised or the option to terminate the lease will not be exercised, or is not at the Company’s option. The Company determines whether the reasonably certain threshold is met by considering all relevant factors, including company-specific plans and economic outlook. Lease income is considered contra-expense within operating expenses.
Fees Invoiced in Advance and Revenue Recognition	Fees Invoiced in Advance Fees invoiced in advance are considered to be contract liabilities. A contract liability is recorded when consideration is received, or such consideration is unconditionally due, from a client prior to transferring goods or services to the client under the terms of a contract. Contract liabilities are recognized as revenue after control of the products or services is transferred to the client and all revenue recognition criteria have been met. Fees invoiced in advance include payments received in advance of the incurrence of cost toward a contract with a client and client prepayments, which are typically used to secure supply of certain animal models and to provide early payment for data or safety assessment services until earned and classified within fees invoiced in advance on the consolidated balance sheets. The fees invoiced in advance are typically credited against sales invoices when products are sold or as services are completed. Revenue Recognition In accordance with ASC 606, the Company disaggregates its revenue from clients into two revenue streams, service revenue and product revenue. At contract inception, the Company assesses the services and/or products promised in the contract with the clients to identify performance obligations in the arrangements. In accordance with ASC 606, the Company determines appropriate revenue recognition by completing the following steps: (i) identifying the contract(s) with a client; (ii) identifying the performance obligations in the contract; (iii) determining the transaction price; (iv) allocating the transaction price to the performance obligations in the contract; and (v) recognizing revenue when or as the Company satisfies a performance obligation. Service revenue DSA The Company enters into contracts with clients to provide drug discovery and development services. The Company’s fixed fee arrangements may involve nonclinical research services (e.g., toxicology, pathology, pharmacology), bioanalytical, and pharmaceutical method development and validation, nonclinical research services and the analysis of bioanalytical and pharmaceutical samples. For bioanalytical and pharmaceutical method validation services and nonclinical research services, revenue is recognized over time using the input method based on the ratio of direct costs incurred to total estimated direct costs. For contracts that involve in-life study conduct, method development or the analysis of bioanalytical and pharmaceutical samples, revenue is recognized over time when samples are analyzed or when services are performed. In determining the appropriate amount of revenue to recognize over time, the Company forecasts remaining costs related to the contracts with clients. In order to forecast the remaining costs, the Company reviews the billings compared to original cost estimates, meets with project managers and updates cost estimates in relation to any scope changes requested by the client. The Company generally bills for services on a milestone basis. These contracts represent a single performance obligation and due to the Company’s right to payment for work performed, revenue is recognized over time. Research services contract fees received upon acceptance are deferred until earned and classified within fees invoiced in advance on the consolidated balance sheets. Unbilled revenues represent revenues earned under contracts in advance of billings and are classified within trade receivables and contract assets on the consolidated balance sheets. Our service contracts typically establish a fixed fee to be paid for identified services. In most cases, some percentage of the contract costs is paid in advance. While we are performing a contract, clients often adjust the scope of services to be provided based on interim project results. Fees are adjusted accordingly. Generally, our fee-for-service contracts are terminable by the client upon written notice of 30 days or less for a variety of reasons, including the client’s decision to forego a particular study, the failure of product prototypes to satisfy safety requirements, and unexpected or undesired results of product testing. Cancellation or delay of ongoing contracts may result in fluctuations in our annual results. We are generally able to recover, at a minimum, our invested costs plus an appropriate margin when contracts are terminated. RMS The Company provides GEMS, which include the performance of contract breeding and other services associated with genetically engineered models, client-owned animal colony care, and health monitoring and diagnostics services related to research models. For contracts that involve creation of a specific type of animal, revenue is recognized over time with each milestone as a separate performance obligation. The Company is due payment for work performed even if subsequent milestones are unable to be met. Contract breeding revenue and client-owned animal colony care revenue are recognized over time and are billed as per diems. Health monitoring revenue and diagnostic services revenue are recognized once the service is performed. Product revenue DSA DSA product revenue includes internally-manufactured scientific instruments for life sciences research and the related software for use by pharmaceutical companies, universities, government research centers and medical research institutions under the Company’s BASi product line. These products can be sold to multiple clients and have alternative uses. Both the transaction sales price and shipping terms are agreed upon in the client order. For these products, all revenue is recognized at a point in time, generally when title of the product and control is transferred to the client based upon shipping terms. These arrangements typically include only one performance obligation. RMS
Stock-Based Compensation	Stock-Based Compensation The Company may grant stock options, restricted stock and restricted stock units (“RSUs”) to employees and to non-employee directors under stock-based compensation plans. Stock-based compensation is recognized as an expense in the consolidated statements of operations based on the grant date fair value, adjusted for forfeitures when they occur, over the requisite service period. For stock options, restricted stock and RSUs that vest based on service periods, the Company uses the straight-line method to allocate compensation expense to reporting periods. The fair value of stock options granted is calculated using the Black-Scholes option-pricing model. Our assumptions are based on historical information and professional judgment is required to determine if historical trends may be indicators of future outcomes. We estimated the following key assumptions for the binomial valuation calculation: • Risk-free interest rate: The risk-free interest rate is based on U.S. Treasury yields in effect at the time of grant for the expected term of the option. • Expected volatility: The Company uses our historical share price volatility on our common shares for our expected volatility assumption. • Expected term: The expected term represents the weighted-average period the stock options are expected to remain outstanding. The expected term is determined based on historical exercise behavior, post-vesting termination patterns, options outstanding and future expected exercise behavior. • Expected dividends: The Company assumes that we will pay no dividends.
Pension Costs	Pension Costs The Company has a defined benefit pension plan for one of its U.K. subsidiaries. The projected benefit obligation and funded position of the defined benefit plan is estimated by actuaries and the Company recognizes the funded status of its defined benefit plan on its consolidated balance sheets and recognizes gains, losses and prior service costs or credits that arise during the period that are not recognized as components of net periodic benefit cost as a component of accumulated other comprehensive income (loss), net of tax. The Company measures plan assets and obligations as of the date of the Company’s year-end consolidated balance sheet, using assumptions to anticipate future events. Additional information about certain effects on net periodic benefit cost for the next fiscal year that arise from delayed recognition of the gains or losses, prior service costs or credits, and transition assets or obligations are disclosed in the notes to the consolidated financial statements (see Note 9 – Post-Employment Benefits).
Income Taxes	Income Taxes The Company uses the asset and liability approach for financial accounting and reporting of income taxes. Deferred income taxes reflect the net tax effect of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred taxes are measured using rates expected to apply to taxable income in years in which those temporary differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that it believes that these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize its deferred tax assets in the future in excess of its net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company uses a two-step process for the measurement of uncertain tax positions that have been taken or are expected to be taken in a tax return. The first step is a determination of whether the tax position should be recognized in the consolidated financial statements. The second step determines the measurement of the tax position. The Company records potential interest and penalties on uncertain tax positions as a component of income tax expense. The Company adopted an accounting policy regarding the treatment of taxes due on future inclusion of non-U.S. income in U.S. taxable income under the Global Intangible Low-Taxed Income provisions as a current period expense when incurred.
Translation of Foreign Currencies	Translation of Foreign Currencies For the Company’s subsidiaries that transact in a functional currency other than the U.S. dollar, assets and liabilities are translated at current rates of exchange as of the balance sheet date. Income and expense items are translated at the average foreign exchange rates for the period. Adjustments resulting from the translation of the financial statements of the Company’s foreign operations into U.S. dollars are excluded from the determination of net income (loss) and are recorded in accumulated other comprehensive loss, a separate component of equity.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of Property, Plant and Equipment	The Company generally depreciates the cost of its property and equipment using the straight-line method over the estimated useful lives of the respective assets as follows: Asset Estimated Useful Lives Land Indefinite Land improvements 5 - 20 Buildings and building improvements 10 - 40 Machinery and equipment 3 - 10 Furniture and fixtures 7 - 10 Computer hardware and software 3 - 5 Vehicles 5 The composition of property and equipment, net is as follows: September 30, September 30, Land and land improvements $ 30,768 $ 30,710 Buildings and building improvements 140,485 120,932 Machinery and equipment 93,880 81,372 Furniture and fixtures 4,542 3,223 Other 3,355 3,664 Construction in progress 9,489 25,804 Total Cost 282,519 265,705 Accumulated depreciation (94,191) (74,637) $ 188,328 $ 191,068
Schedule of Intangible Assets	The Company amortizes the cost of its intangible assets utilizing the straight-line method over the estimated useful lives of the definite-lived intangible assets as follows: Asset Estimated Useful Lives Customer relationships 5 - 13 Intellectual property 5 - 20 Other 0 - 15 The following table displays intangible assets, net by major class: September 30, 2024 Carrying Accumulated Carrying Customer relationships $ 317,672 $ (82,683) $ 234,989 Intellectual property 56,442 (18,718) 37,724 Other 4,837 (3,154) 1,683 $ 378,951 $ (104,555) $ 274,396 September 30, 2023 Carrying Accumulated Carrying Customer relationships $ 316,820 $ (54,711) $ 262,109 Intellectual property 56,337 (12,234) 44,103 Other 4,837 (2,621) 2,216 $ 377,994 $ (69,566) $ 308,428

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Sep. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the fair value of assets acquired and liabilities assumed as of the acquisition date: July 7, 2022 Assets acquired and liabilities assumed: Goodwill 6,002 Intangible assets 5,600 Other liabilities, net (84) Deferred tax liabilities (652) $ 10,866

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CLIENTS (Tables)	12 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Contract Assets and Liabilities	The following table provides information about contract assets (trade receivables and unbilled revenue, excluding allowances for credit losses), and fees invoiced in advance (client deposits and deferred revenue): Balance at Balance at Contract Assets: Trade receivables $ 65,867 $ 77,618 Contract Assets: Unbilled revenue 14,624 17,211 Contract liabilities: Client deposits 24,898 36,689 Contract liabilities: Deferred revenue 17,088 18,933 Trade receivables and contract assets, net consisted of the following: September 30, September 30, Trade receivables $ 65,867 $ 77,618 Unbilled revenue 14,624 17,211 Total 80,491 94,829 Less: Allowance for credit losses (6,931) (7,446) Trade receivables and contract assets, net of allowances for credit losses $ 73,560 $ 87,383 The composition of fees invoiced in advance is as follows: September 30, 2024 September 30, 2023 Client deposits $ 24,898 $ 36,689 Deferred revenue 17,088 18,933 Fees invoiced in advance $ 41,986 $ 55,622
Schedule of Activity in Allowance for Credit Losses	A summary of activity in our allowance for credit losses is as follows: Fiscal Years Ended 2024 2023 Opening balance $ 7,446 $ 6,268 Charged to expense 58 1,271 Uncollectible invoices written off (823) (107) Amounts collected 250 14 Ending balance $ 6,931 $ 7,446

SEGMENT AND GEOGRAPHIC INFORM_2

SEGMENT AND GEOGRAPHIC INFORMATION (Tables)	12 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Operating Segments	The following table presents revenue and other financial information by reportable segment for the fiscal years ended September 30, 2024 and 2023: Fiscal Year Ended Fiscal Year Ended Revenue DSA: Service revenue $ 175,142 $ 180,348 Product revenue 4,974 4,742 RMS: Service revenue 44,521 43,465 Product revenue 266,102 343,870 $ 490,739 $ 572,425 Operating Income (Loss) DSA $ 8,699 $ 15,246 RMS (31,929) (24,904) Unallocated Corporate (63,176) (71,802) $ (86,406) $ (81,460) Interest expense (46,884) (43,019) Other income 2,530 237 Loss before income taxes $ (130,760) $ (124,242) Fiscal Year Ended Fiscal Year Ended Depreciation and amortization: DSA $ 17,865 $ 16,371 RMS 38,614 38,288 Unallocated Corporate 639 58 $ 57,118 $ 54,717 Capital expenditures: DSA $ 5,679 $ 13,314 RMS 16,631 14,189 $ 22,310 $ 27,503 The following represents total assets by segment: As of As of 2024 2023 DSA $ 267,576 $ 304,015 RMS 513,785 552,515 $ 781,361 $ 856,530
Schedule of Revenue From External Customers by Geographic Areas	The following represents revenue originating in entities physically located in the identified geographic area: Twelve months ended September 30, 2024 Twelve months ended September 30, 2023 United States $ 419,104 $ 482,630 Netherlands 44,694 54,088 Other 26,941 35,707 $ 490,739 $ 572,425
Schedule of Long-Lived Assets by Geographic Areas	Long-lived assets shown below include property and equipment, net. The following represents long-lived assets where they are physically located: As of As of 2024 2023 United States $ 167,772 $ 178,021 Netherlands 7,159 6,656 Other 13,397 6,391 $ 188,328 $ 191,068

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Goodwill	The following table provides a rollforward of the Company’s goodwill for the fiscal years ended September 30, 2024 and 2023: Balance as of October 1, 2022 $ 157,825 Acquisitions - DSA 1 2,828 Impairment - RMS (66,367) Balance as of September 30, 2023² $ 94,286 Acquisitions - DSA — Impairment - RMS — Balance as of September 30, 2024 2,3 $ 94,286 1 Goodwill for DSA acquisitions relates to measurement period adjustments during fiscal 2023 related to the fiscal 2022 acquisitions, as disclosed in Note 3 - Business Combinations. 2 The accumulated impairment loss for the RMS segment was $302,220 at each of September 30, 2024 and September 30, 2023. 3 All remaining goodwill relates to the DSA segment..
Schedule of Intangible Assets	The Company amortizes the cost of its intangible assets utilizing the straight-line method over the estimated useful lives of the definite-lived intangible assets as follows: Asset Estimated Useful Lives Customer relationships 5 - 13 Intellectual property 5 - 20 Other 0 - 15 The following table displays intangible assets, net by major class: September 30, 2024 Carrying Accumulated Carrying Customer relationships $ 317,672 $ (82,683) $ 234,989 Intellectual property 56,442 (18,718) 37,724 Other 4,837 (3,154) 1,683 $ 378,951 $ (104,555) $ 274,396 September 30, 2023 Carrying Accumulated Carrying Customer relationships $ 316,820 $ (54,711) $ 262,109 Intellectual property 56,337 (12,234) 44,103 Other 4,837 (2,621) 2,216 $ 377,994 $ (69,566) $ 308,428
Schedule of Future Amortization of Intangible Assets	As of September 30, 2024, estimated amortization of intangible assets for each of the next five fiscal years and in the aggregate thereafter is expected to be as follows: RUL 1 (in years) 2025 2026 2027 2028 2029 Thereafter Totals Customer relationships 9.0 $ 27,842 $ 27,780 $ 27,595 $ 27,461 $ 26,324 $ 97,987 $ 234,989 Intellectual property 5.9 6,459 6,459 6,459 6,459 6,459 5,429 37,724 Other 6.2 524 367 124 109 109 450 1,683 Total 8.4 $ 34,825 $ 34,606 $ 34,178 $ 34,029 $ 32,892 $ 103,866 $ 274,396 1

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Long term debt as of September 30, 2024 and September 30, 2023 is detailed in the table below. September 30, 2024 September 30, 2023 Seller Note – Bolder BioPath (Related party) $ 376 $ 602 Seller Note – Preclinical Research Services 464 541 Seller Payable - Orient BioResource Center 3,700 3,649 Seller Note – Histion (Related party) 84 229 Seller Note – Protypia (Related party) — 400 Economic Injury Disaster Loan — 140 Second Lien Notes 17,846 — Convertible Senior Notes 109,979 110,651 Term Loan Facility, DDTL and Incremental Term Loans 272,840 272,930 Total debt before unamortized debt issuance costs $ 405,289 $ 389,142 Less: Debt issuance costs not amortized (11,950) (11,397) Total debt, net of unamortized debt issuance costs $ 393,339 $ 377,745 Less: Current portion (3,538) (7,950) Total Long-term debt $ 389,801 $ 369,795 Below are the weighted-average effective interest rates for the loans available under the Credit Agreement: Twelve Months Ended 2024 2023 Effective interest rates: Term Loan 11.39 % 10.41 % Initial DDTL 11.37 % 10.41 % Additional DDTL 11.50 % 10.57 %
Schedule of Maturities of Long-Term Debt	The following table summarizes the amount of maturities of our total debt for each of the next five fiscal years and thereafter: 2025 2026 2027 2028 2029 Thereafter Total Debt $ 3,538 $ 6,614 $ 285,158 $ 109,979 $ — $ — $ 405,289

SUPPLEMENTAL BALANCE SHEET IN_2

SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)	12 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Contract Assets and Liabilities	The following table provides information about contract assets (trade receivables and unbilled revenue, excluding allowances for credit losses), and fees invoiced in advance (client deposits and deferred revenue): Balance at Balance at Contract Assets: Trade receivables $ 65,867 $ 77,618 Contract Assets: Unbilled revenue 14,624 17,211 Contract liabilities: Client deposits 24,898 36,689 Contract liabilities: Deferred revenue 17,088 18,933 Trade receivables and contract assets, net consisted of the following: September 30, September 30, Trade receivables $ 65,867 $ 77,618 Unbilled revenue 14,624 17,211 Total 80,491 94,829 Less: Allowance for credit losses (6,931) (7,446) Trade receivables and contract assets, net of allowances for credit losses $ 73,560 $ 87,383 The composition of fees invoiced in advance is as follows: September 30, 2024 September 30, 2023 Client deposits $ 24,898 $ 36,689 Deferred revenue 17,088 18,933 Fees invoiced in advance $ 41,986 $ 55,622
Schedule of Inventory	Inventories, net consisted of the following: September 30, September 30, Raw materials $ 1,868 $ 2,259 Work in progress 61 124 Finished goods 4,174 4,439 Research Model Inventory 14,870 52,524 Total 20,973 59,346 Less: Obsolescence reserve (2,800) (3,244) Inventories, net $ 18,173 $ 56,102
Schedule of Other Current Assets	Prepaid expenses and other current assets consisted of the following: September 30, September 30, Advances to suppliers $ 36,516 $ 19,247 Prepaid research models 4,993 4,300 Tax-related receivables 2,602 1,813 Note receivable 1,280 1,226 Other 4,857 6,822 Prepaid expenses and other current assets $ 50,248 $ 33,408
Schedule of Other Assets, Noncurrent	The composition of other assets is as follows: September 30, September 30, Long-term advances to suppliers $ 6,082 $ 3,681 Funded status of defined benefit plan 3,142 3,036 Other 2,549 3,362 Other assets $ 11,773 $ 10,079
Schedule of Property, Plant and Equipment	The Company generally depreciates the cost of its property and equipment using the straight-line method over the estimated useful lives of the respective assets as follows: Asset Estimated Useful Lives Land Indefinite Land improvements 5 - 20 Buildings and building improvements 10 - 40 Machinery and equipment 3 - 10 Furniture and fixtures 7 - 10 Computer hardware and software 3 - 5 Vehicles 5 The composition of property and equipment, net is as follows: September 30, September 30, Land and land improvements $ 30,768 $ 30,710 Buildings and building improvements 140,485 120,932 Machinery and equipment 93,880 81,372 Furniture and fixtures 4,542 3,223 Other 3,355 3,664 Construction in progress 9,489 25,804 Total Cost 282,519 265,705 Accumulated depreciation (94,191) (74,637) $ 188,328 $ 191,068
Schedule of Accrued Liabilities	Accrued expenses consisted of the following: September 30, September 30, Accrued compensation $ 10,851 $ 12,966 Non-income taxes 4,409 4,596 Accrued interest 3,017 2,975 Other 4,941 5,239 Resolution and Plea Agreements (Note 1) 5,000 — Accrued expenses and other liabilities $ 28,218 $ 25,776
Other Noncurrent Liabilities	The composition of other liabilities is as follows: September 30, 2024 September 30, 2023 Long-term client deposits $ 16,966 $ 5,250 Other 997 1,123 Resolution and Plea Agreements (Note 1) 17,000 — Other liabilities $ 34,963 $ 6,373

POST EMPLOYMENT BENEFITS (Table

POST EMPLOYMENT BENEFITS (Tables)	12 Months Ended
	Sep. 30, 2024
Retirement Benefits [Abstract]
Schedule of Reconciliation of Projected Benefit Obligations	The following tables summarize the changes in the benefit obligation funded status of the Pension Plan and amounts reflected in the Company’s consolidated balance sheets as of September 30, 2024 and 2023. Fiscal Year Ended Fiscal Year Ended 2024 2023 Accumulated benefit obligation: $ 15,545 $ 12,957 Change in projected benefit obligation: Projected benefit obligation, beginning of period $ 12,957 $ 12,812 Other 254 — Interest cost 741 733 Benefits paid (684) (570) Foreign currency translation adjustment 1,328 1,235 Actuarial gains (losses) 949 (1,253) Projected benefit obligation at end of period 15,545 12,957 Change in fair value of plan assets: Fair value of plan assets, beginning of period $ 15,993 $ 14,385 Actual gain (loss) on plan assets 1,764 (427) Employer contributions — 1,226 Foreign currency translation adjustment 1,614 1,379 Benefits paid (684) (570) Fair value of plan assets, end of period 18,687 15,993 Funded status $ 3,142 $ 3,036
Schedule of Components of Net Periodic Benefit Cost	The net periodic benefit costs, which are presented within general and administrative expenses, under the Pension Plan were as follows: Fiscal Year Ended Fiscal Year Ended 2024 2023 Components of net periodic benefit expense: Interest cost 741 733 Expected return on assets (786) (798) Amortization of prior gain (142) (152) Net periodic benefit cost $ (187) $ (217)
Schedule of Major Assumptions for Net Periodic Benefit Costs and Calculated Benefit Obligation	The major assumptions used in determining the net periodic benefit costs for the fiscal year ended September 30, 2024 and 2023: Fiscal Year Ended Fiscal Year Ended 2024 2023 Discount rate 5.67 % 5.33 % Expected return on plan assets 4.85 % 4.96 % At September 30, 2024, we are increasing our long-term rate of return assumption to 5.20% for pension plan assets. The major assumptions used in determining benefit obligations were as follows: Fiscal Year Ended Fiscal Year Ended 2024 2023 Discount rate 5.04 % 5.67 % Rate of compensation increases 0.00 % 0.00 %
Schedule of Plan Assets Distribution	Plan assets distribution was as follows: Fiscal Year Ended Fiscal Year Ended 2024 2023 Cash 2.69 % 3.31 % Equity securities 3.47 2.35 Debt securities 91.05 91.23 Real estate mutual fund 1.10 1.20 Other 1.69 1.91 Total 100.00 % 100.00 %
Schedule Plan Assets at Fair Value	The fair value of total plan assets by asset category and fair value hierarchy levels as of September 30, 2024 were as follows: Fair value as of Fair Value Measurements at Reporting Date Using: Level 1 Level 2 Level 3 Cash $ 432 $ 432 $ — $ — Fixed income securities: Investment grade corporate bonds 9,300 — 9,300 — Government bonds 7,360 — 7,360 — Other types of investments: Multi-asset fund 1,595 — 1,595 Total $ 18,687 $ 432 $ 18,255 $ — The fair value of total plan assets by asset category and fair value hierarchy levels as of September 30, 2023 were as follows: Fair value as of Fair Value Measurements at Reporting Date Using: Level 1 Level 2 Level 3 Cash $ 431 $ 431 $ — $ — Fixed income securities: Investment grade corporate bonds 14,184 — 14,184 — Other types of investments: Multi-asset fund 1,378 — 1,378 — Total $ 15,993 $ 431 $ 15,562 $ —
Schedule of Anticipated Future Benefit Payments	Estimated pension benefit payments expected to be paid in cash in each of the next five years and in the aggregate for the following five years thereafter are as follows: 2025 2026 2027 2028 2029 Thereafter Total Projected Benefit Payments $ 726 $ 863 $ 1,080 $ 908 $ 897 $ 4,786 $ 9,260

OTHER OPERATING EXPENSE (Tables

OTHER OPERATING EXPENSE (Tables)	12 Months Ended
	Sep. 30, 2024
Other Income and Expenses [Abstract]
Schedule of Other Operating Expense	Other operating expense consisted of the following: Fiscal Year Ended 2024 2023 Acquisition and integration costs $ 70 $ 1,228 Restructuring costs 1 3,374 4,625 Startup costs 3,278 6,858 Remediation costs 1,404 2,357 Resolution and plea agreements 28,500 — Other costs 5,916 3,469 $ 42,542 $ 18,537 1 Restructuring costs represent costs incurred in connection with our site closures and site optimization strategy. See Note 11 – Restructuring and Assets Held for Sale for additional information.

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Supplemental Balance Sheet Information and Other Information Related to Leases	Right-of-use ("ROU") lease assets and lease liabilities that are reported in the Company’s consolidated balance sheets are as follows: September 30, 2024 September 30, 2023 Operating ROU assets, net $ 49,165 $ 38,866 Current portion of operating lease liabilities 11,774 10,282 Long-term operating lease liabilities 40,010 29,614 Total operating lease liabilities $ 51,784 $ 39,896
Schedule of Supplemental Cash Flow and Other Information Related to Leases	The components of lease expense related to the Company’s leases for the twelve months ended September 30, 2024 and 2023 were: Fiscal Year Ended 2024 2023 Operating lease costs: Fixed operating lease costs $ 13,474 $ 11,790 Short-term lease costs — 175 Lease income (3,003) (3,039) Supplemental cash flow information related to leases was as follows: Fiscal Year Ended 2024 2023 Cash flows included in the measurement of lease liabilities: Operating cash flows from operating leases $ 12,003 $ 11,252 Non-cash lease activity: ROU assets obtained in exchange for new operating lease liabilities $ 19,301 $ 15,831 The weighted average remaining lease term and discount rate for the Company’s operating leases as of September 30, 2024 and 2023 were: Fiscal Years Ended 2024 2023 Weighted-average remaining lease term (in years) Operating lease 9.25 6.71 Weighted-average discount rate (in percentages) Operating lease 11.71 % 9.36 %
Operating Lease Maturity	As of September 30, 2024, maturities of operating lease liabilities for each of the following five fiscal years and a total thereafter were as follows: Operating Leases 2025 $ 10,879 2026 11,173 2027 9,299 2028 7,988 2029 7,122 Thereafter 47,413 Total minimum future lease payments 93,874 Less interest (42,090) Total lease liability 51,784

STOCKHOLDERS EQUITY AND LOSS _2

STOCKHOLDERS EQUITY AND LOSS PER SHARE (Tables)	12 Months Ended
	Sep. 30, 2024
STOCKHOLDERS EQUITY AND (LOSS) INCOME PER SHARE
Schedule of Computation of Basic and Diluted Net (Loss) Income Per Share	The Company computes diluted earnings per share using the if-converted method for preferred shares and convertible debt, if any, and the treasury stock method for stock options and restricted stock units. (in thousands) Fiscal Years Ended 2024 2023 Numerator: Consolidated net loss $ (108,885) $ (104,902) Less: Net (loss) income attributable to noncontrolling interests (440) 238 Net loss attributable to common shareholders (108,445) (105,140) Denominator: Weighted-average shares outstanding - Basic and Diluted 25,897 25,641 Anti-dilutive common share equivalents (1) 10,935 5,763 (1) For the fiscal year ended September 30, 2024, anti-dilutive common share equivalents are comprised of stock options, restricted stock units, restricted stock awards, 2,859,306 common shares issuable upon conversion of the Notes and 4,146,250 common shares issuable upon exercise of the Warrants. For the fiscal year ended September 30, 2023, anti-dilutive common share equivalents are comprised of stock options, restricted stock units, restricted stock awards and 3,040,268 common shares of common stock issuable upon conversion of the Notes. These common share equivalents were outstanding for the periods presented, but were not included in the computation of diluted loss per share for those periods because their inclusion would have had an anti-dilutive effect.

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Stock-Based Compensation	The following table provides stock-based compensation by the financial statement line item in which it is reflected: Fiscal Years Ended 2024 2023 General and administrative $ 6,740 $ 7,844 Stock-based compensation, before income taxes 6,740 7,844 Provision for income taxes (306) (311) Stock-based compensation, net of income taxes $ 6,434 $ 7,533
Schedule of Weighted Average Assumptions Utilized to Value Stock-Based Compensation	The weighted-average assumptions used to compute the fair value of options granted under the Black-Scholes model for the fiscal years ended September 30, 2024 and 2023 were as follows: 2024 2023 Risk-free interest rate 3.99 % 4.29 % Dividend yield — % — % Volatility of the expected market price of the Company’s common shares 117.16 % 100.59 % Expected life of the options (years) 3.54 3.57
Schedule of Stock Option Activity	A summary of the Company’s stock option activity and related information for the year ended September 30, 2024, is as follows: Options Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life Aggregate (in thousands) (in years) (in thousands) Outstanding as of September 30, 2023 1,747 $ 12.06 Granted 917 1.94 Exercised (7) 1.68 Cancelled (266) 10.71 Outstanding as of September 30, 2024 2,392 $ 8.35 7.06 $ 36 Exercisable as of September 30, 2024 1,329 $ 11.79 5.15 $ 36 Expected to vest as of September 30, 2024 1,063 $ 4.05 9.44 $ —
Schedule of Restricted Share Activity	A summary of the Company’s RSA activity for the year ended September 30, 2024 is as follows: Restricted Weighted- Outstanding (non-vested) – September 30, 2023 39 $ 25.03 Granted — $ — Vested (30) $ 30.43 Forfeited — $ — Outstanding (non-vested) – September 30, 2024 9 $ 6.80
Schedule of Restricted Stock Units Activity	A summary of the Company’s RSUs for the year ended September 30, 2024 is as follows: Restricted Weighted- Outstanding (non-vested) – September 30, 2023 936 $ 14.29 Granted 901 $ 1.68 Vested (231) $ 14.66 Forfeited (79) $ 8.27 Outstanding (non-vested) – September 30, 2024 1,527 $ 7.10

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Schedule of Components of Income Before Income Taxes	The components of loss before income taxes are presented below: Fiscal Year Ended 2024 2023 Loss before income taxes: U.S. $ (135,913) $ (121,245) Non-U.S. 5,153 (2,997) Total loss before income taxes $ (130,760) $ (124,242)
Schedule of Components of the Provision (Benefit) for Income Taxes	Significant components of the benefit for income taxes are presented below: Fiscal Year Ended 2024 2023 Current: Federal $ 198 $ 4,490 State and local 5 967 Foreign 1,193 944 Deferred: Federal (18,954) (20,560) State and local (4,019) (4,807) Foreign (298) (374) Income tax benefit $ (21,875) $ (19,340)
Schedule of Effective Income Tax Rate Reconciliation	The effective income tax rate on continuing operations varied from the statutory federal income tax rate as follows: Fiscal Year Ended 2024 2023 Federal statutory income tax rate 21.0 % 21.0 % Increases (decreases): State and local income taxes, net of Federal tax benefit, if applicable 3.2 % 3.3 % Goodwill — % (3.5) % Impact of foreign operations (1.2) % (0.3) % Sale of Israeli businesses — % (0.8) % Fines and penalties (4.6) % — % Other (0.8) % 1.1 % Valuation allowance changes (0.9) % (5.2) % Effective income tax rate 16.7 % 15.6 %
Schedule of Deferred Tax Assets and Liabilities	Significant components of our deferred tax assets and liabilities are presented below as of the Company's fiscal year-end: September 30, 2024 September 30, 2023 Deferred tax assets: Inventory $ 1,009 $ 2,792 Allowance for credit losses 1,676 1,487 Domestic net operating loss carryforwards 16,343 8,813 Foreign net operating loss carryforwards 10,170 11,302 Foreign tax credit carryforwards 3,861 2,811 Capital loss carryforward 1,870 1,693 Stock compensation expense 3,017 3,059 Business Interest Limitation 19,948 10,615 Lease liabilities 12,450 9,878 Goodwill 7,739 9,468 Other 194 1,271 Total deferred tax assets 78,277 63,189 Deferred tax liabilities: Prepaid expenses (333) (643) Lease ROU assets (12,123) (9,511) Accreted interest on convertible debt (5,240) (7,170) Basis difference for property and equipment (13,374) (12,689) Basis difference for intangible assets (56,041) (66,865) Total deferred tax liabilities (87,111) (96,878) Total net deferred tax liabilities (8,834) (33,689) Valuation allowance for net deferred tax assets (18,207) (16,375) Net deferred tax liabilities $ (27,041) $ (50,064)

DESCRIPTION OF THE BUSINESS (De

DESCRIPTION OF THE BUSINESS (Details)	42 Months Ended	50 Months Ended
	Dec. 31, 2021 import	Jan. 31, 2022 governmentOfficial
Loss Contingencies
Number of imports | import	7
CAMBODIA
Loss Contingencies
Number of government officials | governmentOfficial		2

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)	12 Months Ended
	Sep. 30, 2024 USD ($) segment	Sep. 30, 2023 USD ($)	Sep. 13, 2024 USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Foreign exchange losses	$ (831,000)	$ 1,682,000
Number of reportable segments | segment	2
Period of notice for termination of fee-for-service contracts	30 days
Cash and cash equivalents	$ 21,432,000	35,492,000
Credit Agreement
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Line of credit borrowing capacity			$ 22,550,000
Cap on reinvestment of funds from extraordinary receipts and asset sales and casualty events			$ 5,000,000
Noncompliance grace period subsequent to quarter end			55 days
Noncompliance grace period subsequent to fiscal year end			100 days
Revolving Credit Facility
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Line of credit borrowing capacity	15,000,000
Line of credit outstanding	$ 0	$ 0
Cost of products and services | Vendor concentration risk | RMS
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Concentration of risk percentage	11.90%	10%
Revenue from Contract with Customer Benchmark | Customer concentration risk | RMS | One customer
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Concentration of risk percentage	15.90%	22%
Minimum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Operating lease, extension term of real estate leases	1 year
Finance lease, extension term of real estate leases	1 year
Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Operating lease, extension term of real estate leases	5 years
Finance lease, extension term of real estate leases	5 years

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property, Plant and Equipment Estimated Useful Lives (Details)	Sep. 30, 2024
Land improvements | Minimum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	5 years
Land improvements | Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	20 years
Buildings and building improvements | Minimum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	10 years
Buildings and building improvements | Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	40 years
Machinery and equipment | Minimum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	3 years
Machinery and equipment | Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	10 years
Furniture and fixtures | Minimum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	7 years
Furniture and fixtures | Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	10 years
Computer hardware and software | Minimum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	3 years
Computer hardware and software | Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	5 years
Vehicles | Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Property, plant and equipment estimated useful lives	5 years

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Intangible Assets Estimated Useful Lives (Details)	Sep. 30, 2024
Customer relationships | Minimum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Finite-lived intangible asset, estimated useful lives	5 years
Customer relationships | Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Finite-lived intangible asset, estimated useful lives	13 years
Intellectual property | Minimum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Finite-lived intangible asset, estimated useful lives	5 years
Intellectual property | Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Finite-lived intangible asset, estimated useful lives	20 years
Other | Minimum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Finite-lived intangible asset, estimated useful lives	0 years
Other | Maximum
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Finite-lived intangible asset, estimated useful lives	15 years

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details) - USD ($) shares in Thousands, $ in Thousands			12 Months Ended
	Jul. 07, 2022	Apr. 25, 2022	Sep. 30, 2024
Histion LLC Acquisition
BUSINESS COMBINATIONS
Consideration in cash		$ 950
Business acquisition, equity interest issued or issuable (in shares)		17,618
Business acquisition, equity interest issued or issuable		$ 364
Debt, principal amount		$ 433
Protypia, Inc.
BUSINESS COMBINATIONS
Consideration in cash	$ 9,460
Business acquisition, equity interest issued or issuable (in shares)	74,997
Business acquisition, equity interest issued or issuable	$ 806
Debt, principal amount	$ 600
Protypia, Inc. | Intellectual property
BUSINESS COMBINATIONS
Weighted-average estimated useful life			8 years 1 month 6 days

BUSINESS COMBINATIONS - Final d

BUSINESS COMBINATIONS - Final determination of fair value of assets acquired and liabilities assumed (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Assets acquired and liabilities assumed:
Goodwill	$ 94,286	$ 94,286	$ 157,825
Protypia, Inc.
Assets acquired and liabilities assumed:
Goodwill	6,002
Intangible assets	5,600
Other liabilities, net	(84)
Deferred tax liabilities	(652)
Total	$ 10,866

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CLIENTS - Contract Assets and Contract Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract Assets: Trade receivables	$ 65,867	$ 77,618
Contract Assets: Unbilled revenue	14,624	17,211
Contract liabilities: Client deposits	24,898	36,689
Contract liabilities: Deferred revenue	17,088	18,933
Allowance for doubtful, uncollected archive invoices	$ 10,399	$ 10,220
Percentage of revenue billed from unbilled revenue	89%
Percentage of contract liabilities recognized as revenue	75%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Year in which deferred revenue is expected to be recognized	2025

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CLIENTS - Activity in Allowance for Credit Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Allowance for doubtful accounts, rollforward
Opening balance	$ 7,446	$ 6,268
Charged to expense	58	1,271
Uncollectible invoices written off	(823)	(107)
Amounts collected	250	14
Ending balance	$ 6,931	$ 7,446

SEGMENT AND GEOGRAPHIC INFORM_3

SEGMENT AND GEOGRAPHIC INFORMATION - Narrative (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2024 USD ($) segment	Sep. 30, 2023 USD ($)
SEGMENT INFORMATION
Number of segments | segment	2
Revenue	$ 490,739	$ 572,425
Noncash Amortization Of Inventory Fair Value Step Up	351	679
Goodwill impairment loss	0	66,367
Stock based compensation expense, non-cash	6,740	7,844
Operating Income (Loss)	(86,406)	(81,460)
Other income	2,530	237
RMS
SEGMENT INFORMATION
Goodwill impairment loss	0	66,367
Product
SEGMENT INFORMATION
Revenue	271,076	348,612
Product | DSA
SEGMENT INFORMATION
Revenue	4,974	4,742
Product | RMS
SEGMENT INFORMATION
Revenue	266,102	343,870
Intersegment Eliminations
SEGMENT INFORMATION
Revenue	8,006	8,793
Segment Reporting, Reconciling Item, Corporate Nonsegment
SEGMENT INFORMATION
Operating Income (Loss)	$ (63,176)	$ (71,802)

SEGMENT AND GEOGRAPHIC INFORM_4

SEGMENT AND GEOGRAPHIC INFORMATION - Operating Segments Revenue and Operating Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
SEGMENT INFORMATION
Revenue	$ 490,739	$ 572,425
Operating Income (Loss)	(86,406)	(81,460)
Interest expense	(46,884)	(43,019)
Other income	2,530	237
(Loss) income before income taxes	(130,760)	(124,242)
Depreciation and amortization	57,118	54,717
Capital expenditures	22,310	27,503
Assets	781,361	856,530
Segment Reporting, Reconciling Item, Corporate Nonsegment
SEGMENT INFORMATION
Operating Income (Loss)	(63,176)	(71,802)
Depreciation and amortization	639	58
Service
SEGMENT INFORMATION
Revenue	219,663	223,813
Product
SEGMENT INFORMATION
Revenue	271,076	348,612
DSA
SEGMENT INFORMATION
Capital expenditures	5,679	13,314
Assets	267,576	304,015
DSA | Operating Segments
SEGMENT INFORMATION
Operating Income (Loss)	8,699	15,246
Depreciation and amortization	17,865	16,371
DSA | Service
SEGMENT INFORMATION
Revenue	175,142	180,348
DSA | Product
SEGMENT INFORMATION
Revenue	4,974	4,742
RMS
SEGMENT INFORMATION
Capital expenditures	16,631	14,189
Assets	513,785	552,515
RMS | Operating Segments
SEGMENT INFORMATION
Operating Income (Loss)	(31,929)	(24,904)
Depreciation and amortization	38,614	38,288
RMS | Service
SEGMENT INFORMATION
Revenue	44,521	43,465
RMS | Product
SEGMENT INFORMATION
Revenue	$ 266,102	$ 343,870

SEGMENT AND GEOGRAPHIC INFORM_5

SEGMENT AND GEOGRAPHIC INFORMATION - Geographic Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
SEGMENT INFORMATION
Revenue	$ 490,739	$ 572,425
Long-lived assets	188,328	191,068
United States
SEGMENT INFORMATION
Revenue	419,104	482,630
Long-lived assets	167,772	178,021
Netherlands
SEGMENT INFORMATION
Revenue	44,694	54,088
Long-lived assets	7,159	6,656
Other
SEGMENT INFORMATION
Revenue	26,941	35,707
Long-lived assets	$ 13,397	$ 6,391

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Goodwill Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Goodwill
Beginning balance	$ 94,286	$ 157,825
Impairment	0	(66,367)
Ending balance	94,286	94,286
DSA
Goodwill
Acquisitions	$ 0	2,828
RMS
Goodwill
Accumulated impairment loss after deducting foreign exchange		$ (302,220)

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) $ in Thousands	12 Months Ended		42 Months Ended	50 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2021 import	Jan. 31, 2022 governmentOfficial
Loss Contingencies
Number of imports | import			7
Goodwill impairment loss	$ 0	$ 66,367
Amortization	$ 34,790	$ 34,681
CAMBODIA
Loss Contingencies
Number of government officials | governmentOfficial				2

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets, net by major class (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Finite-Lived intangible assets
Carrying Amount, Gross	$ 378,951	$ 377,994
Accumulated Amortization	(104,555)	(69,566)
Totals	274,396	308,428
Customer relationships
Finite-Lived intangible assets
Carrying Amount, Gross	317,672	316,820
Accumulated Amortization	(82,683)	(54,711)
Totals	234,989	262,109
Intellectual property
Finite-Lived intangible assets
Carrying Amount, Gross	56,442	56,337
Accumulated Amortization	(18,718)	(12,234)
Totals	37,724	44,103
Other
Finite-Lived intangible assets
Carrying Amount, Gross	4,837	4,837
Accumulated Amortization	(3,154)	(2,621)
Totals	$ 1,683	$ 2,216

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Amortization of intangible assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Estimated amortization expense for intangible assets for each of the next five fiscal years is expected to be as follows
2025	$ 34,825
2026	34,606
2027	34,178
2028	34,029
2029	32,892
Thereafter	103,866
Totals	$ 274,396	$ 308,428
Weighted Average
Estimated amortization expense for intangible assets for each of the next five fiscal years is expected to be as follows
RUL1 (in years)	8 years 4 months 24 days
Customer relationships
Estimated amortization expense for intangible assets for each of the next five fiscal years is expected to be as follows
2025	$ 27,842
2026	27,780
2027	27,595
2028	27,461
2029	26,324
Thereafter	97,987
Totals	$ 234,989	262,109
Customer relationships | Weighted Average
Estimated amortization expense for intangible assets for each of the next five fiscal years is expected to be as follows
RUL1 (in years)	9 years
Intellectual property
Estimated amortization expense for intangible assets for each of the next five fiscal years is expected to be as follows
2025	$ 6,459
2026	6,459
2027	6,459
2028	6,459
2029	6,459
Thereafter	5,429
Totals	$ 37,724	44,103
Intellectual property | Weighted Average
Estimated amortization expense for intangible assets for each of the next five fiscal years is expected to be as follows
RUL1 (in years)	5 years 10 months 24 days
Other
Estimated amortization expense for intangible assets for each of the next five fiscal years is expected to be as follows
2025	$ 524
2026	367
2027	124
2028	109
2029	109
Thereafter	450
Totals	$ 1,683	$ 2,216
Other | Weighted Average
Estimated amortization expense for intangible assets for each of the next five fiscal years is expected to be as follows
RUL1 (in years)	6 years 2 months 12 days

DEBT - Schedule of long-term de

DEBT - Schedule of long-term debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
DEBT
Total debt before unamortized debt issuance costs	$ 405,289	$ 389,142
Total debt, net of unamortized debt issuance costs	(11,950)	(11,397)
Total	393,339	377,745
Less: Current portion	(3,538)	(7,950)
Total Long-term debt	$ 389,801	$ 369,795
Term Loan
DEBT
Effective interest rate (percent)	11.39%	10.41%
New Delayed Draw Term Loan
DEBT
Effective interest rate (percent)	11.50%	10.57%
Delayed Draw Term Loan
DEBT
Effective interest rate (percent)	11.37%	10.41%
Seller Note - Bolder BioPATH
DEBT
Total debt before unamortized debt issuance costs	$ 376	$ 602
Seller Note - Pre-Clinical Research Services
DEBT
Total debt before unamortized debt issuance costs	464	541
Seller Payable Orient Bio Resource Center
DEBT
Total debt before unamortized debt issuance costs	3,700	3,649
Seller Note - Histion
DEBT
Total debt before unamortized debt issuance costs	84	229
Seller Note - Protypia
DEBT
Total debt before unamortized debt issuance costs	0	400
EIDL Loan
DEBT
Total debt before unamortized debt issuance costs	0	140
Second Lien Notes
DEBT
Total debt before unamortized debt issuance costs	17,846	0
Convertible Senior Notes
DEBT
Total debt before unamortized debt issuance costs	109,979	110,651
Total debt, net of unamortized debt issuance costs	(3,031)	(4,172)
Term Loan Facility, Initial DDTL and Incremental Term Loans
DEBT
Total debt before unamortized debt issuance costs	$ 272,840	$ 272,930

DEBT - Aggregate amount of matu

DEBT - Aggregate amount of maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Debt Disclosure [Abstract]
2025	$ 3,538
2026	6,614
2027	285,158
2028	109,979
2029	0
Thereafter	0
Total	$ 405,289	$ 389,142

DEBT - Significant Transactions

DEBT - Significant Transactions Narrative (Details) - USD ($)			12 Months Ended
	Sep. 13, 2024	Oct. 12, 2022	Sep. 30, 2024	Sep. 30, 2023	Nov. 27, 2021
DEBT
Long-term debt, Carrying value			$ 393,339,000	$ 377,745,000
Gain (loss) on extinguishment of debt			$ 1,860,000	$ 0
Convertible Senior Notes
DEBT
Debt, principal amount					$ 140,000,000
the Purchasers
DEBT
Shares to be purchased (in shares)	3,946,250
the Purchasers | Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt
DEBT
Cash proceeds from debt acquired	$ 17,000,000
the Purchasers | Convertible Senior Notes | Convertible Debt
DEBT
Debt acquired	8,333,000
Annual interest rate					3.25%
Long-term debt, Carrying value	131,667
Gain (loss) on extinguishment of debt	$ 1,860,000
Structuring Agent
DEBT
Shares to be purchased (in shares)	200,000
Structuring Agent | Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt
DEBT
Debt, principal amount	$ 550,000
New Delayed Draw Term Loan
DEBT
Borrowings on delayed draw term loan		$ 35,000,000
Revolving Credit Facility
DEBT
Repayments of long-term debt		$ 15,000,000

DEBT - Fair Value Narrative (De

DEBT - Fair Value Narrative (Details)	Sep. 30, 2024 USD ($)	Sep. 13, 2024 USD ($)	Sep. 30, 2023 USD ($)
Fair Value, Nonrecurring [Member]
DEBT
Fair value of warrants		$ 4,768,000
Level 2 | Term Loan Facility, Initial DDTL and Incremental Term Loans | Fair Value, Recurring [Member]
DEBT
Fair value of notes			$ 251,200,000
Term Loan Facility, Initial DDTL and Incremental Term Loans | Level 2 | Fair Value, Recurring [Member]
DEBT
Fair value of notes	$ 267,900,000
Convertible Senior Notes | Level 2 | Fair Value, Recurring [Member]
DEBT
Fair value of notes	34,233,000		$ 70,000,000
Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt | Fair Value, Nonrecurring [Member]
DEBT
Annual interest rate		15%
Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt | Fair Value, Nonrecurring [Member] | the Purchasers
DEBT
Fair value of notes		$ 17,232,000
Debt acquired		$ 22,000,000
Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt | Fair Value, Nonrecurring [Member] | Measurement Input, Expected Term [Member]
DEBT
Measurement input		2.39
Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt | Fair Value, Nonrecurring [Member] | Measurement Input, Price Volatility
DEBT
Measurement input		0.1750
Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt | Fair Value, Nonrecurring [Member] | Measurement Input, Credit Spread [Member]
DEBT
Measurement input		0.1518
Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt | Fair Value, Recurring [Member]
DEBT
Annual interest rate		15%
Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt | Fair Value, Recurring [Member] | Measurement Input, Expected Term [Member]
DEBT
Measurement input		2.34
Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt | Fair Value, Recurring [Member] | Measurement Input, Price Volatility
DEBT
Measurement input		0.1750
Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt | Fair Value, Recurring [Member] | Measurement Input, Credit Spread [Member]
DEBT
Measurement input		0.1518
Senior Secured Second Lien PIK Notes Due 2027 | Level 2 | Fair Value, Recurring [Member]
DEBT
Fair value of notes	$ 16,897,000

DEBT - Revolving Credit Facilit

DEBT - Revolving Credit Facility and Amendments Narrative (Details)

12 Months Ended

Sep. 13, 2024 USD ($)

Jun. 02, 2024 USD ($)

May 14, 2024 USD ($)

Jan. 09, 2023 USD ($)

Dec. 29, 2022 wk day

Oct. 12, 2022 USD ($)

Jan. 27, 2022 USD ($)

Jan. 07, 2022 USD ($)

Nov. 05, 2021 USD ($)

Sep. 30, 2024 USD ($)

Sep. 30, 2023 USD ($)

Aug. 07, 2024 USD ($)

DEBT

Proceeds from Lines of Credit

$ 12,000,000

$ 6,000,000

Cash and cash equivalents held on hand domestically

$ 10,000,000

Consideration to be paid-in-kind (as a percent)

0.50%

Consideration to be paid in cash upon prepayments (as a percent)

0.50%

Consideration to be paid in cash upon permanent reductions (as a percent)

7%

Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt

DEBT

Cure period

30 days

Threshold of aggregate principal holders (percent)

30%

25%

Senior Secured Second Lien PIK Notes Due 2027 | March 14, 2026 to September 13, 2026] | Secured Debt

DEBT

Redemption price (percent)

102%

Senior Secured Second Lien PIK Notes Due 2027 | After September 14, 2026 | Secured Debt

DEBT

Redemption price (percent)

100%

Senior Secured Second Lien PIK Notes Due 2027 | Prior to March 13, 2026 | Secured Debt

DEBT

Redemption price (percent)

100%

Amendment Relief Period | Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt

DEBT

Default amount under amendment provisions

$ 8,625,000

After Amendment Relief Period | Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt

DEBT

Default amount under amendment provisions

$ 17,250,000

Waiver period after acquisition closing

90 days

2024 Settlement | Senior Secured Second Lien PIK Notes Due 2027 | Secured Debt

DEBT

Default amount under amendment provisions

$ 11,500,000

Minimum | Secured Overnight Financing Rate (SOFR)

DEBT

Variable interest rate (as a percent)

1%

0.42826%

Maximum | Secured Overnight Financing Rate (SOFR)

DEBT

Debt instrument, adjustment rate

0.0011448

Revolving Credit Facility

DEBT

Line of credit outstanding

$ 0

$ 0

Commitment fee (as percentage)

1%

Line of credit borrowing capacity

$ 15,000,000

Principal amount of revolving loan facility

$ 15,000,000

Credit Agreement

DEBT

Basis points adjustments (as percentage)

0.50%

6.50%

Effective rate (as percentage)

0.50%

1%

Line of credit borrowing capacity

22,550,000

Debt instrument, financial statement threshold to provide cash flow forecast | day

30

Budgeted period | wk

13

Financial advisory term

6 months

Charges or expenses addback limit

32,000,000

$ 28,500,000

$ 26,500,000

Consideration fee (percent)

0.50%

Cap on reinvestment of funds from extraordinary receipts and asset sales and casualty events

$ 5,000,000

Credit Agreement | Line Of Credit Facility, Leverage Ratio To Be Maintained Beginning Quarter Ending September 30, 2023

DEBT

Threshold secured leverage ratio

3.75

Credit Agreement | Line Of Credit Facility, Leverage Ratio To Be Maintained Beginning Quarter Ending March 31, 2025

DEBT

Threshold secured leverage ratio

1

Credit Agreement | Line Of Credit Facility, Minimum Fixed Charge Coverage Ratio To Be Maintained During First Anniversary

DEBT

Threshold secured leverage ratio

1

Credit Agreement | Line Of Credit Facility, Minimum Fixed Charge Coverage Ratio To Be Maintained From And After First Anniversary

DEBT

Threshold secured leverage ratio

1

Credit Agreement | Line Of Credit Facility, Leverage Ratio To Be Maintained Beginning Quarter Ending September 30, 2023

DEBT

Minimum weekly liquidity requirement

$ 7,000,000

Credit Agreement | Weeks ending October 11, 2024, October 18, 2024 and October 25, 2024

DEBT

Minimum weekly liquidity requirement

17,500,000

Credit Agreement | Each week thereafter

DEBT

Minimum weekly liquidity requirement

$ 10,000,000

Credit Agreement | Prime Rate

DEBT

Basis points adjustments (as percentage)

5.25%

Credit Agreement | London Interbank Offered Rate

DEBT

Basis points adjustments (as percentage)

6.25%

Credit Agreement | Base Rate

DEBT

Basis points adjustments (as percentage)

1%

0.50%

Credit Agreement | Minimum

DEBT

Variable interest rate (as a percent)

1%

Credit Agreement | Minimum | Prime Rate

DEBT

Basis points adjustments (as percentage)

5%

Credit Agreement | Minimum | Secured Overnight Financing Rate (SOFR)

DEBT

Basis points adjustments (as percentage)

6.75%

1%

Debt instrument, adjustment rate

6

Variable interest rate (as a percent)

0.11448%

Credit Agreement | Minimum | Base Rate

DEBT

Basis points adjustments (as percentage)

5.75%

5%

Variable interest rate (as a percent)

2%

1%

Effective interest rate (percent)

2%

Credit Agreement | Maximum | Prime Rate

DEBT

Basis points adjustments (as percentage)

5.50%

Credit Agreement | Maximum | Secured Overnight Financing Rate (SOFR)

DEBT

Basis points adjustments (as percentage)

9.50%

6%

Variable interest rate (as a percent)

0.42826%

Credit Agreement | Maximum | Base Rate

DEBT

Basis points adjustments (as percentage)

8.50%

5.50%

Delayed Draw Term Loan

DEBT

Commitment fee (as percentage)

1%

Proceeds from Lines of Credit

$ 35,000,000

Borrowings on delayed draw term loan

$ 0.0600

Line of credit borrowing capacity

$ 35,000,000

Maximum term for drawing loan facility

18 months

Delayed Draw Term Loan | Minimum

DEBT

Basis points adjustments (as percentage)

6%

Delayed Draw Term Loan | Minimum | London Interbank Offered Rate

DEBT

Basis points adjustments (as percentage)

6.50%

Delayed Draw Term Loan | Maximum

DEBT

Basis points adjustments (as percentage)

6.50%

Delayed Draw Term Loan | Maximum | London Interbank Offered Rate

DEBT

Basis points adjustments (as percentage)

6.25%

Term Loan

DEBT

Effective rate (as percentage)

1%

Volunteer principal prepayments (as percentage)

4.25

Line of credit borrowing capacity

$ 40,000,000

$ 165,000,000

Maximum term for drawing loan facility

24 months

Term Loan | London Interbank Offered Rate

DEBT

Basis points adjustments (as percentage)

6.25%

Term Loan | Minimum | London Interbank Offered Rate

DEBT

Basis points adjustments (as percentage)

6%

Term Loan | Maximum | London Interbank Offered Rate

DEBT

Basis points adjustments (as percentage)

6.50%

New Delayed Draw Term Loan

DEBT

Borrowings on delayed draw term loan

$ 35,000,000

DEBT - Convertible Senior Notes

DEBT - Convertible Senior Notes Narrative (Details)			12 Months Ended
	Nov. 27, 2021 USD ($) $ / shares	Nov. 04, 2021 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 13, 2024 USD ($)	Sep. 27, 2021
DEBT
Long-term debt, Carrying value			$ 393,339,000	$ 377,745,000
Unamortized debt issuance costs			11,950,000	11,397,000
Amortization of debt discount and issuance costs			11,745,000
Interest expense				4,529,000
Coupon interest expense				6,270,000
Accretion expense				946,000
Convertible Senior Notes
DEBT
Initial conversion rate	21.7162
Initial conversion price (in dollars per share) | $ / shares	$ 46.05
Unamortized debt issuance costs			$ 3,031,000	$ 4,172,000
Amortization of debt discount and issuance costs	$ 888,000
Interest expense	4,515,000
Interest and Debt Expense	11,089,000
Accretion Expense	$ 5,686,000
Percentage of noteholders	130%
Right to receive special interest maximum term	20 days
Right to receive special interest maximum rate	3,000%
Threshold of aggregate principal holders (percent)						25%
Debt, principal amount	$ 140,000,000
Settlement period	13 days
Additional principal amount	$ 15,000,000
Convertible Senior Notes | Accounting Standards Update 2020-06
DEBT
Fair value remeasurement of embedded derivative		$ 20,000,000
Convertible Senior Notes Due 2027
DEBT
Period for discharge or stay	40 days
the Purchasers | Convertible Senior Notes | Convertible Debt
DEBT
Debt acquired					$ 8,333,000
Long-term debt, Carrying value					$ 131,667
Annual interest rate	3.25%

DEBT - Acquisition Related Debt

DEBT - Acquisition Related Debt Narrative (Details) - Unsecured Debt - USD ($) $ in Thousands	Sep. 30, 2024	Jul. 07, 2022	Jan. 27, 2022	Oct. 04, 2021	May 03, 2021
Seller Note - Pre-Clinical Research Services
DEBT
Debt, principal amount			$ 800
Annual interest rate			4.50%
Seller Note - Bolder BioPATH
DEBT
Debt, principal amount					$ 1,500
Annual interest rate	4.50%
Seller Note - Plato BioPharma, Inc
DEBT
Debt, principal amount					$ 3,000
Annual interest rate			4.50%
Seller Note - Plato BioPharma
DEBT
Debt, principal amount				$ 3,700
Fair value of notes				3,325
Seller Note - Histion
DEBT
Debt, principal amount				$ 433
Annual interest rate	4.50%			4.60%
Seller Note - Protypia
DEBT
Debt, principal amount		$ 600
Annual interest rate		4.50%

SUPPLEMENTAL BALANCE SHEET IN_3

SUPPLEMENTAL BALANCE SHEET INFORMATION - Narrative (Details)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Trade receivables | Customer concentration risk | RMS | One customer
Trade receivables and contract assets, net
Concentration risk percentage	10%	13.60%

SUPPLEMENTAL BALANCE SHEET IN_4

SUPPLEMENTAL BALANCE SHEET INFORMATION - Trade Receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Trade receivables and contract assets
Trade receivables	$ 65,867	$ 77,618
Unbilled revenue	14,624	17,211
Total	80,491	94,829
Less: Allowance for credit losses	(6,931)	(7,446)
Trade receivables and contract assets, net of allowances for credit losses	$ 73,560	$ 87,383

SUPPLEMENTAL BALANCE SHEET IN_5

SUPPLEMENTAL BALANCE SHEET INFORMATION - Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Inventories
Raw materials	$ 1,868	$ 2,259
Work in progress	61	124
Finished goods	4,174	4,439
Research Model Inventory	14,870	52,524
Total	20,973	59,346
Less: Obsolescence reserve	(2,800)	(3,244)
Inventories, net	$ 18,173	$ 56,102

SUPPLEMENTAL BALANCE SHEET IN_6

SUPPLEMENTAL BALANCE SHEET INFORMATION - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Prepaid Expense and Other Assets, Current [Abstract]
Advances to suppliers	$ 36,516	$ 19,247
Prepaid research models	4,993	4,300
Tax-related receivables	2,602	1,813
Note receivable	1,280	1,226
Other	4,857	6,822
Prepaid expenses and other current assets	$ 50,248	$ 33,408

SUPPLEMENTAL BALANCE SHEET IN_7

SUPPLEMENTAL BALANCE SHEET INFORMATION - Composition of Other Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Other Assets, Noncurrent [Abstract]
Long-term advances to suppliers	$ 6,082	$ 3,681
Funded status of defined benefit plan	3,142	3,036
Other	2,549	3,362
Other assets	$ 11,773	$ 10,079

SUPPLEMENTAL BALANCE SHEET IN_8

SUPPLEMENTAL BALANCE SHEET INFORMATION - Composition of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 282,519	$ 265,705
Accumulated depreciation	(94,191)	(74,637)
Net property and equipment	188,328	191,068
Land and land improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	30,768	30,710
Buildings and building improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	140,485	120,932
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	93,880	81,372
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,542	3,223
Other
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,355	3,664
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 9,489	$ 25,804

SUPPLEMENTAL BALANCE SHEET IN_9

SUPPLEMENTAL BALANCE SHEET INFORMATION - Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Accrued Liabilities and Other Liabilities [Abstract]
Accrued compensation	$ 10,851	$ 12,966
Non-income taxes	4,409	4,596
Accrued interest	3,017	2,975
Other	4,941	5,239
Resolution and Plea Agreements (Note 1)	5,000	0
Accrued expenses and other liabilities	$ 28,218	$ 25,776

SUPPLEMENTAL BALANCE SHEET I_10

SUPPLEMENTAL BALANCE SHEET INFORMATION - Fees Invoiced in Advance (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Fees invoiced in advance
Client deposits	$ 24,898	$ 36,689
Deferred revenue	17,088	18,933
Fees invoiced in advance	$ 41,986	$ 55,622

SUPPLEMENTAL BALANCE SHEET I_11

SUPPLEMENTAL BALANCE SHEET INFORMATION - Other Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Long-term client deposits	$ 16,966	$ 5,250
Other	997	1,123
Resolution and Plea Agreements	17,000	0
Other long-term liabilities	$ 34,963	$ 6,373

POST EMPLOYMENT BENEFITS - Reco

POST EMPLOYMENT BENEFITS - Reconciliation of Projected Benefit Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Accumulated benefit obligation:	$ 15,545	$ 12,957
Change in projected benefit obligation:
Projected benefit obligation, beginning of period	12,957	12,812
Other	254	0
Interest cost	741	733
Benefits paid	(684)	(570)
Foreign currency translation adjustment	1,328	1,235
Actuarial gains (losses)	949	(1,253)
Projected benefit obligation at end of period	15,545	12,957
Change in fair value of plan assets:
Fair value of plan assets, beginning of period	15,993	14,385
Actual gain (loss) on plan assets	1,764	(427)
Employer contributions	0	1,226
Foreign currency translation adjustment	1,614	1,379
Benefits paid	(684)	(570)
Fair value of plan assets, end of period	18,687	15,993
Funded status	$ 3,142	$ 3,036

POST EMPLOYMENT BENEFITS - Net

POST EMPLOYMENT BENEFITS - Net periodic benefit costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Components of net periodic benefit expense:
Interest cost	$ 741	$ 733
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest Expense, Nonoperating	Interest Expense, Nonoperating
Expected return on assets	$ (786)	$ (798)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other income	Other income
Amortization of prior gain	$ 142	$ 152
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Amortization of Prior Service Cost (Credit), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other income	Other income
Net periodic benefit cost	$ (187)	$ (217)

POST EMPLOYMENT BENEFITS - Majo

POST EMPLOYMENT BENEFITS - Major assumptions used in determining the net periodic benefit costs (Details)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Amortization period of actuarial gains (losses) greater than 10%	10 years
Discount rate	5.67%	5.33%
Expected return on plan assets	4.85%	4.96%

POST EMPLOYMENT BENEFITS - Disc

POST EMPLOYMENT BENEFITS - Discount rate and Rate of compensation increases (Details)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Percentage of long-term rate of return assumption	5.20%
Discount rate	5.04%	5.67%
Rate of compensation increases	0%	0%

POST EMPLOYMENT BENEFITS - Plan

POST EMPLOYMENT BENEFITS - Plan assets distribution (Details)	Sep. 30, 2024	Sep. 30, 2023
Plan assets distribution
Plan assets distribution (in percent)	100%	100%
Cash
Plan assets distribution
Plan assets distribution (in percent)	2.69%	3.31%
Equity securities
Plan assets distribution
Plan assets distribution (in percent)	3.47%	2.35%
Debt securities
Plan assets distribution
Plan assets distribution (in percent)	91.05%	91.23%
Real estate mutual fund
Plan assets distribution
Plan assets distribution (in percent)	1.10%	1.20%
Other
Plan assets distribution
Plan assets distribution (in percent)	1.69%	1.91%

POST EMPLOYMENT BENEFITS - Fair

POST EMPLOYMENT BENEFITS - Fair value of total plan assets by asset category (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Fair value of total plan assets by asset category
Total	$ 18,687	$ 15,993	$ 14,385
Cash
Fair value of total plan assets by asset category
Total	432	431
Investment grade corporate bonds
Fair value of total plan assets by asset category
Total	9,300	14,184
Government bonds
Fair value of total plan assets by asset category
Total	7,360
Multi-asset fund
Fair value of total plan assets by asset category
Total	1,595	1,378
Level 1
Fair value of total plan assets by asset category
Total	432	431
Level 1 | Cash
Fair value of total plan assets by asset category
Total	432	431
Level 1 | Investment grade corporate bonds
Fair value of total plan assets by asset category
Total	0	0
Level 1 | Government bonds
Fair value of total plan assets by asset category
Total	0
Level 1 | Multi-asset fund
Fair value of total plan assets by asset category
Total	0	0
Level 2
Fair value of total plan assets by asset category
Total	18,255	15,562
Level 2 | Cash
Fair value of total plan assets by asset category
Total	0	0
Level 2 | Investment grade corporate bonds
Fair value of total plan assets by asset category
Total	9,300	14,184
Level 2 | Government bonds
Fair value of total plan assets by asset category
Total	7,360
Level 2 | Multi-asset fund
Fair value of total plan assets by asset category
Total	1,595	1,378
Level 3
Fair value of total plan assets by asset category
Total	0	0
Level 3 | Cash
Fair value of total plan assets by asset category
Total	0	0
Level 3 | Investment grade corporate bonds
Fair value of total plan assets by asset category
Total	0	0
Level 3 | Government bonds
Fair value of total plan assets by asset category
Total	0
Level 3 | Multi-asset fund
Fair value of total plan assets by asset category
Total		$ 0

POST EMPLOYMENT BENEFITS - Pens

POST EMPLOYMENT BENEFITS - Pension Funding and Payments and Defined Contribution Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Retirement Benefits [Abstract]
Employer contributions	$ 0	$ 1,226
Expected contributions to be made within twelve months	0
Defined contribution benefit expense	2,807	$ 4,596
Projected Benefit Payments
2025	726
2026	863
2027	1,080
2028	908
2029	897
Thereafter	4,786
Total	$ 9,260

OTHER OPERATING EXPENSE (Detail

OTHER OPERATING EXPENSE (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Other Income and Expenses [Abstract]
Acquisition and integration costs	$ 70	$ 1,228
Restructuring costs	3,374	4,625
Startup costs	3,278	6,858
Remediation costs	1,404	2,357
Resolution and plea agreements	28,500	0
Other costs	5,916	3,469
Total	$ 42,542	$ 18,537

RESTRUCTURING AND ASSETS HELD_2

RESTRUCTURING AND ASSETS HELD FOR SALE (Details) $ in Thousands		1 Months Ended	12 Months Ended
	Oct. 06, 2021	Aug. 31, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Aug. 01, 2023 USD ($)
Discontinued Operations, Disposed of by Sale | Israeli Businesses
RESTRUCTURING
Disposal Group, Including Discontinued Operation, Consideration, Cash					$ 1,000
Disposal group, including discontinued operation, excess cash adjustment					316
Disposal group, including discontinued operation, real property value					3,700
Disposal group, including discontinued operation, promissory note receivable					$ 2,453
Disposal group, including discontinued operation, note receivable, stated interest rate (as percentage)		0.0500
Percentage of interest sold	100%
Disposal group, gain on disposal		$ 1,377
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]			Other income
Income (loss) before taxes			$ 62
Discontinued Operations, Disposed of by Sale | Israeli Businesses | Israel RMS
RESTRUCTURING
Percentage of interest sold	62.50%
Israel CRS | Discontinued Operations, Disposed of by Sale | Israeli Businesses
RESTRUCTURING
Percentage of interest held	37.50%
Site Optimization Plan
RESTRUCTURING
Liability balance for restructuring costs			$ 16	$ 585
Site Optimization Plan | RMS
RESTRUCTURING
Impairment charges				$ 890

LEASES - Right-of-use lease ass

LEASES - Right-of-use lease assets and lease liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Right-of-use lease assets and lease liabilities
Operating ROU assets, net	$ 49,165	$ 38,866
Current portion of operating lease liabilities	11,774	10,282
Long-term operating lease liabilities	40,010	29,614
Total operating lease liabilities	$ 51,784	$ 39,896

LEASES - Components of lease ex

LEASES - Components of lease expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating lease costs:
Fixed operating lease costs	$ 13,474	$ 11,790
Short-term lease costs	0	175
Lease income	$ (3,003)	$ (3,039)

LEASES - Narrative (Details)

LEASES - Narrative (Details)	12 Months Ended
	Sep. 30, 2024 facility
Leases [Abstract]
Lessee, increase in right-of-use assets, number of facilities	2
Number of facilities the Company serves as a lessor to a lessee	6

LEASES - Supplemental cash flow

LEASES - Supplemental cash flow information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 12,003	$ 11,252
Non-cash lease activity:
ROU assets obtained in exchange for new operating lease liabilities	$ 19,301	$ 15,831

LEASES - Weighted average remai

LEASES - Weighted average remaining lease term and discount rate (Details)	Sep. 30, 2024	Sep. 30, 2023
Weighted-average remaining lease term (in years)
Operating lease	9 years 3 months	6 years 8 months 15 days
Weighted-average discount rate (in percentages)
Operating lease	11.71%	9.36%

LEASES - Maturities of operatin

LEASES - Maturities of operating and finance lease (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Operating Leases
2025	$ 10,879
2026	11,173
2027	9,299
2028	7,988
2029	7,122
Thereafter	47,413
Total minimum future lease payments	93,874
Less interest	(42,090)
Total operating lease liabilities	$ 51,784	$ 39,896

STOCKHOLDERS EQUITY AND LOSS _3

STOCKHOLDERS EQUITY AND LOSS PER SHARE - Narrative (Details)	Sep. 30, 2024 shares	Sep. 13, 2024 $ / shares yr shares	Aug. 09, 2024 shares	Sep. 30, 2023 shares
Class of Stock [Line Items]
Exercise price of warrants (in usd per share) | $ / shares		$ 1.57
Common and preferred stock authorized (in shares)			50,000,000
Common stock authorized (in shares)	74,000,000			74,000,000
Measurement Input, Share Price [Member]
Class of Stock [Line Items]
Warrants fair value measurement input | $ / shares		1.56
Measurement Input, Price Volatility
Class of Stock [Line Items]
Warrants fair value measurement input		0.70
Measurement Input, Expected Term [Member]
Class of Stock [Line Items]
Warrants fair value measurement input | yr		10
Measurement Input, Risk Free Interest Rate [Member]
Class of Stock [Line Items]
Warrants fair value measurement input		0.0366
Series A Preferred Stock
Class of Stock [Line Items]
Preferred stock outstanding (in shares)	0			0
Structuring Agent
Class of Stock [Line Items]
Shares to be purchased (in shares)		200,000

STOCKHOLDERS EQUITY AND LOSS _4

STOCKHOLDERS EQUITY AND LOSS PER SHARE - Basic and diluted net (loss) income per share (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Numerator:
Consolidated net loss	$ (108,885)	$ (104,902)
Less: Net (loss) income attributable to noncontrolling interests	(440)	238
Net loss attributable to common shareholders	$ (108,445)	$ (105,140)
Denominator:
Weighted-average shares outstanding - Basic (in shares)	25,897,000	25,641,000
Weighted-average shares outstanding - Diluted (in shares)	25,897,000	25,641,000
Anti-dilutive common share equivalents (in shares)	10,935,000	5,763,000
Convertible Debt Securities
Denominator:
Anti-dilutive common share equivalents (in shares)	2,859,306	3,040,268
Warrants
Denominator:
Anti-dilutive common share equivalents (in shares)	4,146,250

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation costs capitalized	$ 0	$ 0
Weighted average estimated fair value of stock options granted (in dollars per share)	$ 1.44	$ 5.72
Aggregate intrinsic value exercised	$ 23	$ 230
2021 Equity Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares remained available for grants (in shares)	271,087
Stock Options
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period ( in years )	3 years
Period over which options expire	10 years
Expiration period, post termination	30 days
Stock Options | Envigo
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Period over which options expire	10 years
Expiration period, post termination	1 year
Restricted Shares (in thousands)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period ( in years )	2 years
Shares granted, value	$ 0
Unrecognized compensation expense expected to vest	$ 11
Time over which unrecognized compensation expense expected to vest (in years)	4 months 17 days
Fair value of restricted shares granted	$ 0	102
Fair value of restricted shares vested	146	620
Restricted Stock Units (in thousands)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted, value	0
Unrecognized compensation expense expected to vest	$ 6,438
Time over which unrecognized compensation expense expected to vest (in years)	1 year 10 months 24 days
Fair value of restricted shares granted	$ 1,513	3,908
Fair value of restricted shares vested	$ 1,666	$ 940
Restricted Stock Units (in thousands) | Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period ( in years )	1 year
Restricted Stock Units (in thousands) | Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting period ( in years )	5 years

STOCK-BASED COMPENSATION - Stoc

STOCK-BASED COMPENSATION - Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
STOCK-BASED COMPENSATION
Provision for income taxes	$ (306)	$ (311)
General and administrative
STOCK-BASED COMPENSATION
Stock-based compensation, before income taxes	$ 6,740	$ 7,844

STOCK-BASED COMPENSATION - Weig

STOCK-BASED COMPENSATION - Weighted-Average Fair Value (Details)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate	3.99%	4.29%
Dividend yield	0%	0%
Volatility of the expected market price of the Company’s common shares	117.16%	100.59%
Expected life of the options (years)	3 years 6 months 14 days	3 years 6 months 25 days

STOCK-BASED COMPENSATION - St_2

STOCK-BASED COMPENSATION - Stock Option Activity (Details) - Stock Options $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares
Options
Beginning balance (in shares) | shares	1,747
Granted (in shares) | shares	917
Exercised (in shares) | shares	(7)
Canceled (in shares) | shares	(266)
Exercisable options (in shares) | shares	1,329
Expected to vest (in shares) | shares	1,063
Weighted-Average Exercise Price
Beginning balance (in dollars per share)	$ 12.06
Granted (in dollars per share)	1.94
Exercised (in dollars per share)	1.68
Canceled (in dollars per share)	10.71
Ending balance (in dollars per share)	8.35
Exercisable (in dollars per share)	11.79
Expected to vest (in dollars per share)	$ 4.05
Weighted-Average Remaining Contractual Life
Outstanding weighted average remaining contractual life (in years)	7 years 21 days
Exercisable weighted average remaining contractual life (in years)	5 years 1 month 24 days
Expected to vest weighted average remaining contractual life (in years)	9 years 5 months 8 days
Aggregate Intrinsic Value
Aggregate intrinsic value outstanding | $	$ 36
Aggregate intrinsic value exercisable | $	36
Aggregate intrinsic value expected to vest | $	$ 0

STOCK-BASED COMPENSATION - Rest

STOCK-BASED COMPENSATION - Restricted Shares and Restricted Stock Units Activity (Details) shares in Thousands	12 Months Ended
	Sep. 30, 2024 $ / shares shares
Restricted Shares (in thousands)
Restricted Shares or Stock Units
Beginning balance (in shares) | shares	39
Granted (in shares) | shares	0
Vested (in shares) | shares	(30)
Forfeited (in shares) | shares	0
Ending balance (in shares) | shares	9
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share) | $ / shares	$ 25.03
Granted (in dollars per share) | $ / shares	0
Vested (in dollars per share) | $ / shares	30.43
Forfeited (in dollars per share) | $ / shares	0
Ending balance (in dollars per share) | $ / shares	$ 6.80
Restricted Stock Units (in thousands)
Restricted Shares or Stock Units
Beginning balance (in shares) | shares	936
Granted (in shares) | shares	901
Vested (in shares) | shares	(231)
Forfeited (in shares) | shares	(79)
Ending balance (in shares) | shares	1,527
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share) | $ / shares	$ 14.29
Granted (in dollars per share) | $ / shares	1.68
Vested (in dollars per share) | $ / shares	14.66
Forfeited (in dollars per share) | $ / shares	8.27
Ending balance (in dollars per share) | $ / shares	$ 7.10

INCOME TAXES - Components of lo

INCOME TAXES - Components of loss (income) before income taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
U.S.	$ (135,913)	$ (121,245)
Non-U.S.	5,153	(2,997)
Loss before income taxes	$ (130,760)	$ (124,242)

INCOME TAXES - Deferred tax ass

INCOME TAXES - Deferred tax assets and liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Deferred tax assets:
Inventory	$ 1,009	$ 2,792
Allowance for credit losses	1,676	1,487
Domestic net operating loss carryforwards	16,343	8,813
Foreign net operating loss carryforwards	10,170	11,302
Foreign tax credit carryforwards	3,861	2,811
Capital loss carryforward	1,870	1,693
Stock compensation expense	3,017	3,059
Business Interest Limitation	19,948	10,615
Lease liabilities	12,450	9,878
Goodwill	7,739	9,468
Other	194	1,271
Total deferred tax assets	78,277	63,189
Deferred tax liabilities:
Prepaid expenses	(333)	(643)
Lease ROU assets	(12,123)	(9,511)
Accreted interest on convertible debt	(5,240)	(7,170)
Basis difference for property and equipment	(13,374)	(12,689)
Basis difference for intangible assets	(56,041)	(66,865)
Total deferred tax liabilities	(87,111)	(96,878)
Total net deferred tax liabilities	(8,834)	(33,689)
Valuation allowance for net deferred tax assets	(18,207)	(16,375)
Net deferred tax liabilities	$ (27,041)	$ (50,064)

INCOME TAXES - Provision (benef

INCOME TAXES - Provision (benefit) for income taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Current:
Federal	$ 198	$ 4,490
State and local	5	967
Foreign	1,193	944
Deferred:
Federal	(18,954)	(20,560)
State and local	(4,019)	(4,807)
Foreign	(298)	(374)
Income tax benefit	$ (21,875)	$ (19,340)

INCOME TAXES - Effective income

INCOME TAXES - Effective income tax rate (Details)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Federal statutory income tax rate	21%	21%
State and local income taxes, net of Federal tax benefit, if applicable	3.20%	3.30%
Goodwill	0%	(3.50%)
Impact of foreign operations	(1.20%)	(0.30%)
Sale of Israeli businesses	0	(0.008)
Fines and penalties	(4.60%)	0%
Other	(0.80%)	1.10%
Valuation allowance changes	(0.90%)	(5.20%)
Effective income tax rate	16.70%	15.60%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating Loss Carryforwards [Line Items]
Income taxes paid, net	$ 1,843	$ 7,146
Effective income tax rate reconciliation, GILTI, amount	0
Uncertain tax position	1,861
Acquired foreign net operating losses	2,222
Domestic Tax Jurisdiction
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards allowance	7,114	4,618
Operating loss carryforwards	52,194
Foreign Tax Jurisdiction
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards allowance	11,093	$ 11,757
Operating loss carryforwards	41,644
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Loss carryforwards which expires	108,067
Operating loss carry forward indefinitely	$ 31,365

CONTINGENCIES (Details)

CONTINGENCIES (Details) $ in Thousands		12 Months Ended	42 Months Ended	50 Months Ended
	Jun. 03, 2024 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2021 import	Jan. 31, 2022 governmentOfficial	Sep. 30, 2023 USD ($)
Loss Contingencies
Number of imports | import			7
Resolution and Plea Agreements (Note 1)		$ 5,000			$ 0
Loss Contingency, Accrual, Noncurrent		17,000			$ 0
RMS
Loss Contingencies
Loss Contingency Accrual, Provision		28,500
US DOJ Agreement in Principle, Fines
Loss Contingencies
Payment awarded to other party	$ 22,000
Loss Contingency, Monitorship Expiration Period, Period After Completion Of Selection Process	3 years
Loss Contingency, Monitorship Expiration Period, Period After Completion Of Probation	2 months
US DOJ Agreement in Principle, Fines | Minimum
Loss Contingencies
Loss Contingency, Probation Period	3 years
US DOJ Agreement in Principle, Fines | Maximum
Loss Contingencies
Loss Contingency, Probation Period	5 years
US DOJ Agreement in Principle, Fines | Loss Contingency, Payment Period One
Loss Contingencies
Payment awarded to other party	$ 5,000
US DOJ Agreement in Principle, Fines | Loss Contingency, Payment Period Two
Loss Contingencies
Payment awarded to other party	5,000
US DOJ Agreement in Principle, Fines | Loss Contingency, Payment Period Three
Loss Contingencies
Payment awarded to other party	5,000
US DOJ Agreement in Principle, Fines | Loss Contingency, Payment Period Four
Loss Contingencies
Payment awarded to other party	7,000
US DOJ Agreement in Principle
Loss Contingencies
Loss contingency, estimate of possible loss		22,000
Loss Contingency, Liens, Capacity Of Additional Debt To Be Secured	100,000
Loss Contingency Accrual, Provision		28,500
Loss Contingency Accrual, Payments		6,500
Resolution and Plea Agreements (Note 1)		5,000
Loss Contingency, Accrual, Noncurrent		$ 17,000
US DOJ Agreement in Principle | Minimum
Loss Contingencies
Loss Contingency, Estimated Loss Period		3 years
US DOJ Agreement in Principle | Maximum
Loss Contingencies
Loss Contingency, Estimated Loss Period		5 years
US DOJ Agreement in Principle | Virginia Animal Fighting Taskforce And Humane Society, United States
Loss Contingencies
Payment awarded to other party	3,000
US DOJ Agreement in Principle | National Fish and Wildlife Foundation
Loss Contingencies
Payment awarded to other party	3,500
US DOJ Agreement in Principle, Facility Improvements
Loss Contingencies
Payment awarded to other party	7,000
US DOJ Agreement in Principle, Facility Improvements | Loss Contingency, Payment Period One
Loss Contingencies
Payment awarded to other party	2,500
US DOJ Agreement in Principle, Facility Improvements | Loss Contingency, Payment Period Two
Loss Contingencies
Payment awarded to other party	2,500
US DOJ Agreement in Principle, Facility Improvements | Loss Contingency, Payment Period Three
Loss Contingencies
Payment awarded to other party	$ 2,000
CAMBODIA
Loss Contingencies
Number of government officials | governmentOfficial				2