Meridian Bioscience (VIVO) 10-K 22 Nov 22 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020	Oct. 31, 2022	Mar. 31, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Entity Interactive Data Current	Yes
Document Transition Report	false
Amendment Flag	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Registrant Name	MERIDIAN BIOSCIENCE, INC.
Entity Central Index Key	0000794172
Entity File Number	0-14902
Entity Tax Identification Number	31-0888197
Entity Incorporation, State or Country Code	OH
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Address, Address Line One	3471 River Hills Drive
Entity Address, City or Town	Cincinnati
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	45244
City Area Code	513
Local Phone Number	271-3700
Trading Symbol	VIVO
Security Exchange Name	NASDAQ
Title of 12(b) Security	Common Shares, No Par Value
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	Yes
Entity Public Float					$ 1,124,567,912
Entity Common Stock, Shares Outstanding				43,827,819
ICFR Auditor Attestation Flag	true
Auditor Name	Ernst & Young LLP	Ernst & Young LLP	GRANT THORNTON LLP
Auditor Firm ID	42	42	248
Auditor Location	Cincinnati, Ohio	Cincinnati, Ohio	Cincinnati, Ohio

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Net Revenues	$ 333,018	$ 317,896	$ 253,667
Cost of Sales	144,662	116,748	97,419
Gross Profit	188,356	201,148	156,248
Operating Expenses:
Research and development	24,335	23,911	23,729
Selling and marketing	31,273	26,780	26,486
General and administrative	57,148	49,541	44,345
Product recall costs (adjustment)	(350)	5,596	0
Acquisition and transaction related costs	6,940	392	3,890
Litigation and select legal costs	13,510	2,803	2,080
Restructuring costs	1,109	0	687
Change in fair value of acquisition consideration and settlement	0	(909)	(6,293)
Total Operating Expenses	133,965	108,114	94,924
Operating Income	54,391	93,034	61,324
Other Income (Expense):
Interest income	17	0	142
Interest expense	(1,189)	(1,878)	(2,632)
RADx grant income	0	1,000	0
Other, net	1,098	(1,705)	459
Total Other Expense, Net	(74)	(2,583)	(2,031)
Earnings Before Income Taxes	54,317	90,451	59,293
Income Tax Provision	11,858	19,044	13,107
Net Earnings	$ 42,459	$ 71,407	$ 46,186
Earnings Per Share Data:
Basic earnings per common share	$ 0.97	$ 1.65	$ 1.08
Diluted earnings per common share	$ 0.96	$ 1.62	$ 1.07
Common shares used for basic earnings per common share	43,583	43,259	42,855
Effect of dilutive stock options and restricted share units	792	753	319
Common shares used for diluted earnings per common share	44,375	44,012	43,174
Anti-Dilutive Securities:
Common share options and restricted share units	154	203	893

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Statement of Comprehensive Income [Abstract]
Net Earnings	$ 42,459	$ 71,407	$ 46,186
Other Comprehensive Income (Loss):
Foreign currency translation adjustment	(11,929)	1,780	3,884
Recognition of gains on cash flow hedges	(935)	(154)	(308)
Unrealized gain (loss) on cash flow hedge	2,560	510	(713)
Income taxes related to items of other comprehensive income (loss)	(398)	(78)	252
Other Comprehensive Income (Loss), Net of Tax	(10,702)	2,058	3,115
Comprehensive Income	$ 31,757	$ 73,465	$ 49,301

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Cash Flows From Operating Activities
Net earnings	$ 42,459	$ 71,407	$ 46,186
Non-cash items included in net earnings:
Depreciation of property, plant and equipment	6,599	6,510	5,823
Amortization of intangible assets	9,912	8,776	7,744
Stock compensation expense	6,900	4,156	3,802
Deferred income taxes	(1,101)	(3,835)	760
Estimated litigation costs	10,000	0	0
Change in fair value of acquisition consideration and settlement	0	(909)	(6,293)
Change in the following, net of acquisitions:
Accounts receivable	4,564	(12,766)	(971)
Inventories	5,223	(7,800)	(18,977)
Prepaid expenses and other current assets	(1,553)	(3,711)	(153)
Accounts payable and accrued expenses	1,038	6,346	7,248
Income taxes payable	565	(329)	1,435
Other, net	(2,245)	(980)	1,372
Net cash provided by operating activities	82,361	66,865	47,976
Cash Flows From Investing Activities
Purchase of property, plant and equipment	(8,615)	(18,312)	(3,299)
RADx grant proceeds offsetting cost of equipment	1,250	1,500	0
Acquisitions, net of cash acquired and holdback	(3,750)	(18,585)	(51,299)
Payment of acquisition consideration holdback	0	(5,000)	0
Net cash used in investing activities	(11,115)	(40,397)	(54,598)
Cash Flows From Financing Activities
Payment on revolving credit facility	(35,000)	(18,824)	(57,000)
Proceeds from revolving credit facility	0	10,000	50,000
Payment of acquisition consideration	0	(20,000)	0
Payment on government grant obligations	0	(5,297)	0
Payment of debt issuance costs	(404)	0	(116)
Proceeds from exercises of stock options	2,450	3,052	3,559
Employee taxes paid upon stock option exercises and net share settlement of restricted share units	(1,349)	0	0
Net cash used in financing activities	(34,303)	(31,069)	(3,557)
Effect of Exchange Rate Changes on Cash and Cash Equivalents	(5,261)	858	1,296
Net Increase (Decrease) in Cash and Cash Equivalents	31,682	(3,743)	(8,883)
Cash and Cash Equivalents at Beginning of Period	49,771	53,514	62,397
Cash and Cash Equivalents at End of Period	$ 81,453	$ 49,771	$ 53,514

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Current Assets:
Cash and cash equivalents	$ 81,453	$ 49,771
Accounts receivable, less allowances of $1,325 and $1,078, respectively	47,235	53,568
Inventories, net	67,814	76,842
Prepaid expenses and other current assets	14,095	12,626
Total Current Assets	210,597	192,807
Property, Plant and Equipment:
Land	968	989
Buildings and improvements	32,983	32,765
Machinery, equipment and furniture	79,517	78,410
Construction in progress	10,589	9,991
Subtotal	124,057	122,155
Less: accumulated depreciation and amortization	79,199	78,941
Net Property, Plant and Equipment	44,858	43,214
Other Assets:
Goodwill	116,302	114,668
Other intangible assets, net	74,131	84,151
Right-of-use assets, net	5,850	5,786
Deferred income taxes	9,278	8,731
Other assets	2,081	365
Total Other Assets	207,642	213,701
Total Assets	463,097	449,722
Current Liabilities:
Accounts payable	17,759	11,701
Accrued employee compensation costs	17,682	16,853
Accrued estimated litigation costs	10,000	0
Accrued product recall costs	1,157	5,100
Current operating lease obligations	1,830	1,990
Current government grant obligations	667	638
Other accrued expenses	5,048	7,027
Income taxes payable	3,808	3,848
Total Current Liabilities	57,951	47,157
Non-Current Liabilities:
Post-employment benefits	1,673	2,253
Long-term operating lease obligations	4,127	3,932
Long-term debt	25,000	60,000
Government grant obligations	4,620	5,176
Long-term income taxes payable	395	469
Deferred income taxes	578	1,055
Other non-current liabilities	692	1,378
Total Non-Current Liabilities	37,085	74,263
Commitments and Contingencies
Shareholders' Equity:
Preferred stock, no par value; 1,000,000 shares authorized; none issued
Common shares, no par value; 71,000,000 shares authorized, 43,755,188 and 43,361,898 issued, respectively
Additional paid-in capital	155,664	147,403
Treasury stock, at cost, 9,655 shares	(259)	0
Retained earnings	223,160	180,701
Accumulated other comprehensive income (loss)	(10,504)	198
Total Shareholders' Equity	368,061	328,302
Total Liabilities and Shareholders' Equity	$ 463,097	$ 449,722

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Statement of Financial Position [Abstract]
Allowances for accounts receivable	$ 1,325	$ 1,078
Preferred stock, par value	$ 0	$ 0
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0	$ 0
Common stock, shares authorized	71,000,000	71,000,000
Common stock, shares issued	43,755,188	43,361,898
Treasury Stock, shares	9,655	9,655

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Shares [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Accum Other Comp Income (Loss) [Member]
Beginning balance at Sep. 30, 2019	$ 190,967		$ 132,834	$ 0	$ 63,108	$ (4,975)
Beginning balance, Shares at Sep. 30, 2019		42,712		0
Conversion of restricted share units and exercise of stock options	3,559		3,559
Conversion of restricted share units and exercise of stock options, Shares		357
Stock compensation expense	3,802		3,802
Net earnings	46,186				46,186
Foreign currency translation adjustment	3,884					3,884
Hedging activity, net of tax	(769)					(769)
Ending balance at Sep. 30, 2020	247,629		140,195	$ 0	109,294	(1,860)
Ending balance, Shares at Sep. 30, 2020		43,069		0
Conversion of restricted share units and exercise of stock options	3,052		3,052
Conversion of restricted share units and exercise of stock options, Shares		293
Stock compensation expense	4,156		4,156
Net earnings	71,407				71,407
Foreign currency translation adjustment	1,780					1,780
Hedging activity, net of tax	278					278
Ending balance at Sep. 30, 2021	328,302		147,403	$ 0	180,701	198
Ending balance, Shares at Sep. 30, 2021		43,362		0
Conversion of restricted share units and exercise of stock options	1,102		1,361	$ (259)
Conversion of restricted share units and exercise of stock options, Shares		393		(10)
Stock compensation expense	6,900		6,900
Net earnings	42,459				42,459
Foreign currency translation adjustment	(11,929)					(11,929)
Hedging activity, net of tax	1,227					1,227
Ending balance at Sep. 30, 2022	$ 368,061		$ 155,664	$ (259)	$ 223,160	$ (10,504)
Ending balance, Shares at Sep. 30, 2022		43,755		(10)

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(1) Summary of Significant Accounting Policies (a) Business Description Our reportable segments are Diagnostics and Life Science. The Diagnostics segment consists of: (i) manufacturing operations for infectious disease products in Cincinnati, Ohio; Quebec City, Canada; and Modi’in, Israel; (ii) manufacturing operations for blood chemistry products in Billerica, Massachusetts (near Boston); and (iii) the sale and distribution of diagnostics products domestically and abroad. This segment’s products are used by hospitals, reference labs and physician offices to detect infectious diseases and elevated lead levels in blood. The Life Science segment consists of: (i) manufacturing operations in Memphis, Tennessee; Boca Raton, Florida; London, England; and Luckenwalde, Germany; and (ii) the sale and distribution of bulk antigens, antibodies, PCR/qPCR reagents, isothermal reagents, nucleotides, and bioresearch reagents domestically and abroad, including a sales and business development facility, with outsourced distribution capabilities, in Beijing, China. This segment’s products are used by manufacturers and researchers in a variety of applications (e.g., in vitro medical device manufacturing, microRNA detection, next-generation sequencing, plant genotyping, and mutation detection, among others). (b) Principles of Consolidation and Basis of Presentation - It should be noted that the terms revenue and/or revenues are utilized throughout these notes to the Consolidated Financial Statements to indicate net revenue and/or net revenues. (c) Use of Estimates - (d) Foreign Currency Translation (e) Cash and Cash Equivalents (f) Inventories We establish reserves against cost for excess and obsolete materials, finished goods whose shelf life may expire before sale to customers, and other identified exposures. The Company specifically considered the impact of the ongoing COVID-19 pandemic, specifically the demand for COVID-19 related products, on its inventories at September 30, 2022 and 2021. Such reserves were $6,132 and $4,997 at September 30, 2022 and 2021, respectively. We estimate these reserves based on assumptions about future demand and market conditions. If actual demand and market conditions were to be less favorable than such estimates, additional inventory write-downs would be required and recorded in the period known. (g) Property, Plant and Equipment Buildings and improvements - 18 to 40 years Leasehold improvements - life of the lease Machinery, equipment and furniture - 3 to 10 years Computer equipment and software - 3 to 5 years Instruments under customer reagent rental arrangements - 5 years Supplemental Cash Flow Information (Non-Cash Capital Expenditures) Additions to property, plant and equipment for which cash remained unpaid totaled $793, $416 and $236 at September 30, 2022, 2021 and 2020, respectively. (h) Intangible Assets At both September 30, 2022 and 2021, we had two reporting units (Diagnostics and Life Science), both of which contained goodwill. We review our reporting unit structure annually, or more frequently if facts and circumstances warrant. Goodwill is considered impaired if the carrying value of the reporting unit exceeds its fair value. We have no intangible assets with indefinite lives other than goodwill. During fiscal 2022, the annual impairment review of the Company’s goodwill consisted of qualitative assessments for each of our Diagnostics and Life Science reporting units. A qualitative assessment is first performed to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value using qualitative indicators. In the event that the reporting unit does not pass the qualitative assessment, the reporting unit’s carrying value is compared to its fair value, with fair value of the reporting unit estimated using market value and discounted cash flow approaches. Both our Diagnostics and Life Science reporting units satisfied the qualitative assessments as of July 1, 2022, and no impairment was recognized. The annual goodwill impairment assessment of the Company’s goodwill as of July 1, 2021, consisted of quantitative assessments for each of our Diagnostics and Life Science reporting units. The quantitative assessments determined fair value via both market (comparable company) and income (discounted cash flows) approaches. Based upon these approaches, the fair value of each reporting unit exceeded its carrying value; therefore, each of the Diagnostics and Life Science reporting units satisfied the quantitative assessment at July 1, 2021. The impact of the ongoing COVID-19 pandemic has had varying impacts on the Diagnostics and Life Science reporting units, and specifically an adverse impact on the Diagnostics reporting unit. However, even in light of the COVID-19 pandemic, the estimated fair value of the Diagnostics reporting unit, as calculated at July 1, 2021, was over 50% greater than its carrying value. Long-lived assets, excluding goodwill, are reviewed for impairment when events or circumstances indicate that such assets may not be recoverable at their carrying value. Whether an event or circumstance triggers an impairment is determined by comparing an estimate of the asset’s future undiscounted cash flows to its carrying value. If impairment has occurred, it is measured by a fair-value based calculation. Our ability to recover the carrying value of our identifiable intangible assets is dependent upon the future cash flows of the related assets. We make judgments and assumptions regarding future cash flows, including net revenues levels, gross profit margins, operating expense levels, working capital levels, and capital expenditures. With respect to identifiable intangible assets and fixed assets, we also make judgments and assumptions regarding useful lives. We consider the following factors in evaluating events and circumstances for possible impairment: (i) significant under-performance relative to historical or projected operating results; (ii) negative industry trends; (iii) net revenues levels of specific groups of products (related to specific identifiable intangibles); (iv) changes in overall business strategies; and (v) other factors. If actual cash flows are less favorable than projections, this could trigger impairment of identifiable intangible assets and other long-lived assets. No triggering events have been identified by the Company for the years ended September 30, 2022, 2021 and 2020. (i) Revenue Recognition and Accounts Receivable Revenue Recognition Policies Product Sales Revenue from contracts with customers is recognized in an amount that reflects the consideration we expect to receive in exchange for products when obligations under such contracts are satisfied. Revenue is generally recognized at a point-in-time when products are shipped, and control has passed to the customer. Such contracts can include various combinations of products that are generally accounted for as distinct performance obligations. Revenue is reduced in the period of sale for fees paid to distributors, which are inseparable from the distributor’s purchase of our product and for which we receive no goods or services in return. Revenue is reduced at the date of sale for product price adjustments payable to certain distributors under local contracts. Management estimates accruals for distributor price adjustments based on local contract terms, sales data provided by distributors, historical statistics, current trends, and other factors. Changes to the accruals are recorded in the period that they become known. Such accruals are netted against accounts receivable. Shipping and handling costs incurred after control of the product is transferred to our customers are treated as fulfillment costs and not a separate performance obligation. Our payment terms differ by jurisdiction and customer, but payment is generally required in a term ranging from 30 to 90 days from the date of shipment or satisfaction of the performance obligation. Accounts receivable are recorded in the Consolidated Balance Sheets at invoiced amounts less provisions for distributor price adjustments under local contracts and doubtful accounts. The allowance for doubtful accounts represents our estimate of probable credit losses and is based on historical write-off experience and known conditions that would likely lead to non-payment. Customer invoices are charged off against the allowance for doubtful accounts when we believe it is probable that the invoices will not be paid. The Company specifically considered the impact of the ongoing COVID-19 pandemic on its accounts receivable and determined there was no material impact on existing accounts receivable at September 30, 2022 or 2021. Practical Expedients and Exemptions Revenue is recognized net of any taxes collected from customers (sales tax, value added tax, etc.), which are subsequently remitted to government authorities. Our diagnostic assay products are generally not subject to a customer right of return except for product recall events under the rules and regulations of the U.S. Food and Drug Administration (“FDA”) or equivalent agencies outside the U.S. In this circumstance, the costs to replace or refund affected products would be accrued at the time a loss was probable and estimable. We expense as incurred the costs to obtain contracts, as the amortization period would be one year or less. These costs, recorded within selling and marketing expense, include our internal sales force compensation programs and certain partner sales incentive programs, as we have determined that annual compensation is commensurate with annual selling activities. Reagent Rental Arrangements Certain of our Diagnostics segment’s product platforms require the use of instruments for the tests to be processed. In many cases, a customer is given use of the instrument provided they continue purchasing the associated tests, also referred to as “consumables” or “reagents.” If a customer stops purchasing the consumables, the instrument must be returned to us. Such arrangements are common practice in the diagnostics industry and are referred to as “Reagent Rentals.” Reagent Rentals may also include instrument related services such as a limited replacement warranty, training and installation. We concluded that the use of the instrument and related services (collectively known as “lease elements”) are not within the scope of Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers Leases For the portion of the transaction price allocated to the non-lease elements, which are principally the test kits, the related revenue is recognized at a point-in-time when control transfers. (j) Fair Value Measurements Fair Value Measurements and Disclosures Assets and liabilities measured and reported at fair value are classified and disclosed in one of the following categories based on inputs: Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities Level 2 Quoted prices in markets that are not active and financial instruments for which all significant inputs are observable, either directly or indirectly Level 3 Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable (k) Research and Development Costs (l) Income Taxes The Company has certain deferred income tax assets in select jurisdictions. The recoverability of these deferred income tax assets is assessed periodically, and valuation allowances are recognized if it is determined that it is more likely than not that the benefits will not be realized. When performing the assessment, the Company considers the ability to carryback losses to prior tax periods, future taxable income, the reversal of existing temporary differences, and tax planning strategies. We account for uncertain tax positions using a benefit recognition model with a two-step approach: (i) a more-likely-than-not recognition criterion; and (ii) a measurement attribute that measures the position as the largest amount of tax benefit that is greater than 50% likely of being ultimately realized upon ultimate settlement. If it is not more likely than not that the benefit will be sustained on its technical merits, no benefit is recorded. We recognize accrued interest related to unrecognized tax benefits as a portion of our income tax provision in the Consolidated Statements of Operations. (m) Stock-Based Compensation (n) Comprehensive Income (Loss) The primary component of accumulated comprehensive income (loss) is cumulative currency translation adjustments, which totaled ($11,794) and $135 at September 30, 2022 and 2021, respectively. (o) Shipping and Handling Costs (p) Non-Income Government-Assessed Taxes (q) Acquisition s (r) Other expense, net From time to time, the Company enters into short-term (generally 30 days or less) foreign currency forward contracts to manage its exposure to certain foreign currencies. These foreign currency forward contracts are not designated as hedging instruments and, therefore, all changes in fair value and the settlement of the foreign current forward contracts is recorded in other expense, net within the Consolidated Statement of Operations. For the years ended September 30, 2022, 2021 and 2020, we recognized losses of approximately $2,100, $100, and $0, respectively related to foreign currency forward contracts. (s) Recent Accounting Pronouncements Pronouncements Adopted On October 1, 2021, the Company adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU ”), which clarified and simplified accounting for income taxes by eliminating certain exceptions for intraperiod tax allocation principles, the methodology for calculating income tax rates in an interim period, and recognition of deferred taxes for outside basis differences in an investment, among other updates. Adoption of ASU did not have a material impact on the Consolidated Financial Statements. Pronouncements Issued but Not Yet Adopted as of September 30, 2022 In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting No other new accounting pronouncements recently adopted or issued had or are expected to have a material impact on the Consolidated Financial Statements. (t) Reclassifications -

Revenue Recognition

Revenue Recognition	12 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	(2) Revenue Recognition The following tables present our net revenues disaggregated by major geographic region, major product platform and disease state (Diagnostics segment only): Net Revenues by Reportable Segment & Geographic Region Year Ended September 30, 2022 2021 2020 Diagnostics- Americas $ 132,175 $ 101,293 $ 97,228 EMEA 22,135 24,475 21,826 ROW 1,593 1,992 2,078 Total Diagnostics 155,903 127,760 121,132 Life Science- Americas 33,062 46,063 37,391 EMEA 81,305 93,655 58,125 ROW 62,748 50,418 37,019 Total Life Science 177,115 190,136 132,535 Consolidated $ 333,018 $ 317,896 $ 253,667 Net Revenues by Product Platform/Type Year Ended September 30, 2022 2021 2020 Diagnostics- Molecular assays $ 18,177 $ 19,037 $ 21,907 Non-molecular assays 137,726 108,723 99,225 Total Diagnostics 155,903 127,760 121,132 Life Science- Molecular reagents 91,816 130,537 78,431 Immunological reagents 85,299 59,599 54,104 Total Life Science 177,115 190,136 132,535 Consolidated $ 333,018 $ 317,896 $ 253,667 Net Revenues by Disease State (Diagnostics only) Year Ended September 30, 2022 2021 2020 Diagnostics- Gastrointestinal assays $ 87,568 $ 68,890 $ 55,040 Respiratory illness assays 26,632 17,608 26,694 Blood chemistry assays 14,189 15,398 17,534 Other 27,514 25,864 21,864 Total Diagnostics $ 155,903 $ 127,760 $ 121,132 Royalty Income Royalty income received from a third party related to sales of H. pylori Reagent Rental Arrangements Revenue allocated to the lease elements of Reagent Rental arrangements totaled approximately $3,925, $3,710 and $4,600 for the years ended September 30, 2022, 2021 and 2020, respectively. Such revenue is included as part of net revenues in our Consolidated Statements of Operations.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	(3) Fair Value Measurements To limit exposure to volatility in the LIBOR interest rate, the Company has entered into interest rate swap agreements, which effectively convert the variable interest rate on the outstanding revolving credit facility discussed in Note 10 to a fixed rate. The fair values of the interest rate swap agreements were determined by reference to a third-party valuation, which is considered a Level 2 input within the fair value hierarchy of valuation techniques. In conjunction with the paydown of $25,000 on the revolving credit facility in March 2022, a $25,000 interest rate swap agreement was terminated, resulting in a gain of $935, which is recorded in other expense, net in our Consolidated Statement of Operations for the year ended September 30, 2022. As indicated in Note 4, we acquired EUPROTEIN Inc. of North Brunswick, New Jersey (“EUPROTEIN”) on April 30, 2022 and BreathTek on July 31, 2021. The fair values of inventories acquired were valued using Level 2 inputs, which included data points that were observable, such as established values of comparable assets and historical sales information (market approach). Identifiable intangible assets, if applicable and specifically the acquired customer relationships, were valued using Level 3 inputs, which are unobservable by nature, and included internal estimates of future cash flows and attrition rates (income approach). Significant increases (decreases) in any of those unobservable inputs, as of the date of the acquisition, in isolation would result in a significantly lower (higher) fair value measurement. In connection with the acquisition of the business of GenePOC, Inc. (“GenePOC”) in fiscal 2019 and subsequent amendments to modify certain terms of the agreement related to contingent consideration achievement levels and milestone dates, the Company was required to make contingent consideration payments of up to $64,000 (originally $70,000 at the acquisition date), comprised of up to $14,000 for achievement of product development milestones (originally $20,000 at the acquisition date) and up to $50,000 for achievement of certain financial targets. The fair value for the contingent consideration recognized upon the acquisition as part of the purchase price allocation was $27,202. Giving effect to subsequent agreements to modify certain terms of the agreement related to contingent consideration achievement levels and milestone dates, the fair value of the product development milestone payments were estimated by discounting the probability-weighted contingent payments to present value and presented on the Consolidated Balance Sheets based on the Company’s anticipated date of payment at each reporting period. Assumptions used in the calculations included probability of success, duration of the earn-out and discount rate, with such calculations being updated for the effect of the previously noted amendments to the contingent consideration achievement levels and milestone dates. The fair value of the financial performance target payments was determined using a Monte Carlo simulation-based model. Assumptions used in these calculations included expected net revenues, probability of certain developments, expected expenses and discount rate. In August 2021, the Company paid $20,000 to settle the contingent consideration obligation, resulting in a $909 net gain for the year ended September 30, 2021. The following table provides information by level for financial assets and liabilities that are measured at fair value on a recurring basis , the carrying values for which are included within other assets and other non-current liabilities of the September 30, 2022 and 2021 Consolidated Balance Sheets, respectively : Fair Value Measurements Using Inputs Considered as Carrying Value Level 1 Level 2 Level 3 Interest rate swap agreements - As of September 30 $ 1,421 $ — $ 1,421 $ — As of September 30 $ (203 ) $ — $ (203 ) $ — Supplemental Cash Flow Information (Non-Cash Acquisition Consideration) In arriving at the $20,000 settlement payment in fiscal 2021, the acquisition consideration obligation related to acquisition of the GenePOC business decreased $909 during the year ended September 30, 2021, due in large part to amendment of certain terms of the original contingent consideration achievement levels and milestone dates, as well as the settlement in August 2021.

Business Combinations

Business Combinations	12 Months Ended
	Sep. 30, 2022
Business Combinations [Abstract]
Business Combinations	(4) Business Combinations Acquisition of EUPROTEIN On April 30, 2022, we acquired substantially all of the assets of EUPROTEIN for $4,250 in cash, of which $3,750 was paid at closing, with the remainder held back for final closing adjustments, which is recorded in other non-current liabilities on the Consolidated Balance Sheets and is payable within 18 months of the acquisition date. EUPROTEIN offers custom development and production of high-quality bioresearch reagents, with a particular focus on human and other mammalian proteins and recombinant monoclonal antibodies. The acquired assets of EUPROTEIN are included within the Life Science segment and are expected to help the Company accelerate its pipeline of new immunological reagents, while expanding recombinant capabilities. The acquired assets, which are comprised of goodwill, property, plant and equipment, prepaid expenses, and inventories, were valued on April 30, 2022, on a preliminary basis at $3,947, $279, $14 and $10, respectively. The goodwill for EUPROTEIN is attributable to combining EUPROTEIN and Meridian’s products and capabilities to give the Company’s customers access to new immunological reagents. The goodwill is not expected to be deductible for income tax purposes. The preliminary purchase price allocation may change in the future as the fair valuing of assets is completed. Acquisition of BreathTek Business On July 31, 2021, we acquired BreathTek, a urea breath test for the detection of H. pylori The Company’s consolidated results include approximately the following from BreathTek products: Year Ended September 30, 2022 2021 Net revenues $ 23,100 $ 3,840 Net earnings 7,500 1,000 These results, which are reported as part of the Diagnostics segment, include amortization expense related to the customer relationships recorded in the purchase price allocation totaling $1,919 and $324 for the years ended September 30, 2022 and 2021, respectively. Unaudited Pro Forma Information The following table provides the unaudited consolidated pro forma results for the periods presented as if the BreathTek business had been acquired as of the beginning of fiscal 2021: Year Ended September 30, 2022 2021 Net revenues $ 333,018 $ 337,118 Net earnings 42,459 77,066 Based on the nature of the EUPROTEIN business, EUPROTEIN is not expected to contribute materially to net revenues and net earnings and therefore, no amounts are included in the table above.

Lead Testing Matters

Lead Testing Matters	12 Months Ended
	Sep. 30, 2022
Lead Testing Matters [Abstract]
Lead Testing Matters	(5) Lead Testing Matters On September 1, 2021, the Company’s wholly owned subsidiary Magellan announced the expansion of the Class I voluntary recall of its LeadCare test kits for the detection of lead in blood, which it had initiated in May 2021 after identifying an issue in certain manufactured lots of its LeadCare test kits. As a result of the identified issue, impacted test kit lots could potentially underestimate blood lead levels when processing patient blood samples. Although it was initially believed that the root cause of the issue related to the plastic containers used for the treatment reagent, additional studies have indicated that the root cause related to the third-party-sourced cardboard trays that held the treatment reagent containers. Upon correction of the identified supplier issue, shipment of product resumed during the second quarter of fiscal 2022. The Company continues to work closely with the FDA in its execution of the recall activities, which has included Magellan notifying customers and distributors affected by the recall and providing instructions for the return of impacted test kits. Of the $5,100 estimated and accrued as of September 30, 2021 to cover the estimated costs of the recall, it was estimated at September 30, 2022 that the remaining costs of the recall exceeded the amount accrued, and as a result, an adjustment was made to the product recall reserve. The effect of this adjustment is reflected in product recall costs (adjustment) within the Consolidated Statement of Operations for the year ended September 30, 2022, and results in approximately $430 of remaining accrued product recall costs reflected in the Consolidated Balance Sheet as of September 30, 2022. Anticipated recall-related costs primarily include temporary labor costs, product replacement and/or refund costs, mailing/shipping costs, attorneys’ fees and other miscellaneous costs. Information utilized in the accrual estimation process includes observable inputs such as customer on-hand inventory data, product sales data, average sales price, and product inventory turns, among other things. On April 17, 2018, the Company’s wholly owned subsidiary Magellan received a subpoena from the U.S. Department of Justice (“DOJ”) regarding its LeadCare product line. The subpoena outlined documents to be produced, and the Company is cooperating with the DOJ in this matter. The Company maintains rigorous policies and procedures to promote compliance with applicable regulatory agencies and requirements and is working with the DOJ to promptly respond to the subpoena, including responding to additional information requests that have followed receipt of the subpoena in April 2018. The Company has executed tolling agreements to extend the statute of limitations. In March and April 2021, DOJ issued two subpoenas, both to former employees of Magellan, calling for witnesses to testify before a federal grand jury related to this matter. In September and October 2021, DOJ issued additional subpoenas to individuals seeking testimony and documents in connection with its ongoing investigation. It is the Company’s understanding that multiple witnesses have testified before the federal grand jury and the DOJ’s investigation is ongoing. Discussions continue with the DOJ to explore resolution of the matter. As of September 30, 2022, in accordance with applicable accounting guidance, the Company believes a loss is probable in the DOJ LeadCare legal matter and has accrued $10,000 as an estimate of the cost to resolve the DOJ LeadCare legal matter, which is reflected in litigation and select legal costs within the Consolidated Statement of Operations for the year ended September 30, 2022. The Company estimated this cost based on discussions with the DOJ. The Company cannot predict when the investigation will be resolved or the outcome of the investigation, and the ultimate resolution of the DOJ LeadCare legal matter may exceed the amount accrued at September 30, 2022 and could be material to the Company. Expense for attorneys’ fees related to this matter totaling $3,510, $2,803 and $2,035 is included within the Consolidated Statements of Operations for the years ended September 30, 2022, 2021 and 2020, respectively. Magellan submitted 510(k) applications in December 2018, seeking to reinstate venous blood sample-types for its LeadCare II, LeadCare Plus and LeadCare Ultra testing systems. In the second fiscal quarter of 2019, the FDA informed Magellan that each of these 510(k) applications had been put on Additional Information hold. On July 15, 2019, we provided responses to the FDA’s requests for Additional Information. These 510(k) applications have since expired and are no longer under FDA review. Further, while Magellan’s LeadCare testing systems remain cleared for marketing by the FDA and permitted for use with capillary blood samples, the FDA advised that it has commissioned a third-party study of the Company’s LeadCare testing systems using both venous and capillary blood samples. According to the FDA, the results of the field study will be used in conjunction with other information to determine whether further action by the FDA or the Centers for Disease Control and Prevention (“CDC”) is necessary to protect the public health. The Company intends to fully cooperate with the FDA or CDC on any follow-up based on the third-party study. During October 2019, the FDA performed a follow-up inspection of Magellan’s manufacturing facility. The FDA issued five Form FDA 483 observations. On March 18, 2020, we participated in a regulatory meeting with the FDA at the FDA’s request to further discuss the Form FDA 483 observations and our remediation efforts. Since the inspection, we have submitted a number of written responses to the FDA regarding the five Form FDA 483 observations issued in the October 2019 inspection, and have worked diligently to execute a remediation plan. During October 2020, the FDA issued Establishment Inspection Reports which closed out the inspections from June 2017 and October 2019 under 21 C.F.R.20.64(d)(3). During June 2021, the FDA performed an inspection of Magellan’s manufacturing facility. As a result of this inspection, the FDA issued one Form 483 observation. On August 3, 2021, FDA sent Magellan a close-out letter for the Warning Letter that FDA issued to Magellan on October 23, 2017. FDA’s close-out letter notified Magellan that FDA has completed an evaluation of Magellan’s corrective actions in response to FDA’s Warning Letter, and based on FDA’s evaluation, Magellan has addressed the issues identified in the Warning Letter. FDA’s close-out letter also stated that future FDA inspections of Magellan and regulatory activities will further assess the adequacy and sustainability of Magellan’s corrections.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Sep. 30, 2022
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	(6) Cash and Cash Equivalents Cash and cash equivalents are comprised of the following: As of September 30, 2022 2021 Institutional money market funds $ 1,027 $ 1,020 Cash on hand, unrestricted 80,426 48,751 Total $ 81,453 $ 49,771 Cash equivalents and institutional money market funds are classified within Level 1 of the fair value hierarchy. Financial instruments classified as Level 1 are based on quoted market prices in active markets. The Company does not adjust the quoted market price for such financial instruments.

Inventories, Net

Inventories, Net	12 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Inventories, Net	(7) Inventories, Net Inventories, net are comprised of the following: As of September 30, 2022 2021 Raw materials $ 15,726 $ 14,843 Work-in-process 21,570 25,072 Finished goods - instruments 1,796 2,260 Finished goods - kits and reagents 28,722 34,667 Total $ 67,814 $ 76,842

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets, Net	12 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets, Net	(8) Goodwill and Other Intangible Assets, Net During fiscal 2022, goodwill increased $1,634, comprised of the following: (i) a $492 decrease in Diagnostics segment goodwill; and (ii) a $2,126 increase in Life Science segment goodwill. This overall increase in goodwill reflects $3,947 of goodwill acquired in the EUPROTEIN acquisition (see Note 4), partially offset by the effects of foreign currency translation. During fiscal 2021, goodwill increased $482, reflecting: (i) a $56 increase from the currency translation adjustment on goodwill in the Diagnostics segment; (ii) a $433 increase from the currency translation adjustment on goodwill in the Life Science segment; and (iii) a $7 decrease related to Exalenz, reflecting additional measurement period adjustments. A summary of Meridian’s intangible assets subject to amortization is as follows: 2022 2021 As of September 30, Gross Carrying Value Accum. Amort. Gross Accum. Manufacturing technologies, core products and cell lines $ 56,289 $ 20,321 $ 64,867 $ 25,084 Tradenames, licenses and patents 18,257 10,491 18,489 9,492 Customer lists, customer relationships and supply agreements 52,703 22,363 54,941 19,649 Non-compete agreements 110 53 110 31 $ 127,359 $ 53,228 $ 138,407 $ 54,256 The aggregate amortization expense for these intangible assets for the years ended September 30, 2022, 2021 and 2020 was $9,912, $8,776 and $7,744, respectively. The estimated aggregate amortization expense for these intangible assets for each of the five succeeding fiscal years is as follows: fiscal 2023 - $9,905, fiscal 2024 - $9,900, fiscal 2025 - $9,890, fiscal 2026 - $8,900 and fiscal 2027 - $6,645.

Leasing Arrangements

Leasing Arrangements	12 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Leasing Arrangements	(9) Leasing Arrangements The Company is party to several operating leases, the majority of which are related to office, warehouse and manufacturing space. The related operating lease assets and obligations are reflected within right-of-use assets, net, current operating lease obligations and long-term operating lease obligations on the Consolidated Balance Sheets. Lease expense for these leases is recognized on a straight-line basis over the lease term, with variable lease payments recognized in the period those payments are incurred. The lease costs for these operating leases reflected in our Consolidated Statements of Operations, as well as the right-of-use assets, net obtained during these periods in exchange for operating lease liabilities, are as follows: Year Ended September 30, 2022 2021 Lease costs within cost of sales $ 905 $ 795 Lease costs within operating expenses 1,406 1,542 Right-of-use assets, net obtained in exchange for operating lease liabilities 3,068 1,073 In addition, the Company periodically enters into other short-term operating leases, generally with an initial term of twelve months or less. These leases are not recorded on the Consolidated Balance Sheets and the related lease expense is immaterial for fiscal 2022, 2021 and 2020. The Company often has options to renew lease terms, with the exercise of lease renewal options generally at the Company’s sole discretion. In addition, certain lease arrangements may be terminated prior to their original expiration date at our discretion. We evaluate renewal and termination options at the lease commencement date to determine if we are reasonably certain to exercise the option on the basis of economic factors. The discount rate implicit within our leases is generally not determinable and, therefore, the Company uses its incremental borrowing rate as the basis for its discount rate. The weighted average remaining lease term for our operating leases and the weighted average discount rate used to measure our operating leases were as follows: As of September 30, 2022 2021 Weighted average remaining lease term 3.9 yrs. 3.6 yrs. Average discount rate 3.5 % 3.2 % Maturities of lease liabilities by fiscal year for the Company’s operating lease liabilities were as follows as of September 30, 2022: 2023 $ 1,952 2024 1,614 2025 1,343 2026 780 2027 536 Thereafter 135 Total lease payments 6,360 Less amount of lease payment representing interest (403 ) Total present value of lease payments $ 5,957 Supplemental Cash Flow Information (Cash Paid for Amounts Included in Measurement of Lease Liabilities) Year Ended September 30, 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 2,338 $ 2,228 $ 1,693

Bank Credit Arrangements

Bank Credit Arrangements	12 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Bank Credit Arrangements	(10) Bank Credit Arrangements The Company maintains a revolving credit facility with a commercial bank in an aggregate principal amount not to exceed $200,000, which expires in October 2026. Outstanding principal amounts bear interest at a fluctuating rate tied to, at the Company’s option, either the federal funds rate or LIBOR, resulting in an effective interest rate of 2.69% and 2.51% on the revolving credit facility during fiscal 2022 and 2021, respectively. In light of the interest being determined on a variable rate basis, the fair value of the borrowings under the credit facility at both September 30, 2022 and 2021 approximates the current carrying value reflected in the Consolidated Balance Sheets of $25,000 and $60,000, respectively, which is consistent with a level 2 fair value measurement. The revolving credit facility is collateralized by the business assets of the Company’s U.S. subsidiaries and requires compliance with financial covenants that limit the amount of debt obligations and require a minimum level of coverage of fixed charges, as defined in the revolving credit facility agreement. As of September 30, 2022, the Company was in compliance with all covenants. Supplemental Cash Flow Information (Interest Paid) Cash paid for interest totaled $934, $1,348 and $2,690 in fiscal 2022, 2021 and 2020, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	(11) Income Taxes (a) Earnings before income taxes, and the related income tax provision were as follows: Year Ended September 30, 2022 2021 2020 Domestic $ (14,012 ) $ 11,354 $ 9,068 Foreign 68,329 79,097 50,225 Total earnings before income taxes $ 54,317 90,451 59,293 Provision (benefit) for income taxes - Federal - Current $ (460 ) $ 4,431 $ 1,173 Deferred (1,125 ) (2,595 ) 744 State and local 451 1,163 1,170 Foreign - Current 13,316 16,305 10,194 Deferred (324 ) (260 ) (174 ) Total income tax provision $ 11,858 $ 19,044 $ 13,107 (b) The following is a reconciliation between the statutory U.S. income tax rate and the effective rate derived by dividing the income tax provision by earnings before income taxes: Year Ended September 30, 2022 2021 2020 Computed income taxes at statutory rate $ 11,407 21.0 % $ 18,995 21.0 % $ 12,452 21.0 % Increase (decrease) in taxes resulting from - State and local income taxes 362 0.7 1,204 1.3 773 1.3 Foreign-Derived Intangible Income tax — — (563 ) (0.6 ) (136 ) (0.2 ) Global Intangible Low Taxed Income (“GILTI”) tax 6,924 12.7 8,061 8.9 4,970 8.4 Foreign tax credit (6,572 ) (12.1 ) (7,802 ) (8.6 ) (4,767 ) (8.0 ) Foreign tax rate differences (1,679 ) (3.1 ) (869 ) (1.0 ) (534 ) (0.9 ) DOJ LeadCare legal matter accrual 2,100 3.9 — — — — Uncertain tax position activity 166 0.3 205 0.2 62 0.1 Valuation allowance (197 ) (0.4 ) 729 0.8 229 0.3 Stock-based compensation 825 1.5 (498 ) (0.5 ) 41 0.1 Transaction costs — — — — 548 0.9 Unrepatriated earnings (1,148 ) (2.1 ) 680 0.8 185 0.3 Other, net (330 ) (0.6 ) (1,098 ) (1.2 ) (716 ) (1.2 ) $ 11,858 21.8 % $ 19,044 21.1 % $ 13,107 22.1 % The Company’s GILTI and foreign tax credit details were as follows: Year Ended September 30, 2022 2021 2020 U.S. GILTI inclusion $ 32,971 $ 38,384 $ 23,666 Resulting permanent tax expense 6,924 8,061 4,970 Offsetting foreign tax credit (6,572 ) (7,802 ) (4,767 ) (c) The components of net deferred taxes were as follows: As of September 30, 2022 2021 Deferred tax assets - Valuation reserves and non-deductible expenses $ 4,274 $ 4,939 Stock compensation expense not deductible 2,609 2,276 Net operating loss and tax credit carryforwards 12,108 12,711 Intangible asset basis differences and amortization 1,254 505 Unrepatriated earnings 1,205 — Other 1,357 1,512 Subtotal 22,807 21,943 Less valuation allowance (1,427 ) (1,624 ) Deferred tax assets 21,380 20,319 Deferred tax liabilities - Property, plant and equipment basis differences and depreciation (5,540 ) (4,778 ) Intangible asset basis differences and amortization (6,218 ) (7,000 ) Unrepatriated earnings (922 ) (865 ) Deferred tax liabilities (12,680 ) (12,643 ) Net deferred tax assets $ 8,700 $ 7,676 For income tax purposes, we have recorded deferred tax assets related to operating loss and tax credit carryforwards of in foreign jurisdictions as of September 30, 2022, reduced by valuation reserves totaling $1,125. At September 30, 2021, such deferred tax assets totaled in U.S. and foreign jurisdictions, respectively, reduced by valuation reserves totaling $1,322. The operating loss carryforwards in foreign jurisdictions, the majority of which relate to Israel, have no expiration date. The aggregate amount of foreign operating loss carryforwards totaled approximately at September 30, 2022 . The Company has recognized a net deferred tax asset of $ and a net at September 30, 2022 and 2021, respectively, related to unrepatriated foreign earnings. The realization of deferred tax assets is dependent upon the generation of future taxable income in the applicable jurisdictions. We have considered the levels of currently anticipated pre-tax income in U.S. and foreign jurisdictions in assessing the required level of the deferred tax asset valuation allowance including the characterization of the income as ordinary or capital. Taking into consideration historical and current operating results, and other factors, we believe that it is more likely than not that the net deferred tax asset of $21,380 will be realized. The amount of the net deferred tax asset considered realizable, however, could be reduced in future years if estimates of future taxable income are reduced. We utilize a comprehensive model for the recognition, measurement, presentation and disclosure of uncertain tax positions, assuming full knowledge of all relevant facts by the applicable tax authorities. The total amount of unrecognized tax benefits at September 30, 2022 and 2021 related to such positions was $774 and $700, respectively, of which $700 at September 30, 2022 would favorably impact the effective tax rate if recognized. We generally recognize interest and penalties related to uncertain tax positions as a component of our income tax provision. During fiscal 2022 and 2021, such penalties and interest totaled approximately $24 and $31, respectively. We had approximately $194 accrued for the payment of interest and penalties at September 30, 2022, compared to $170 accrued at September 30, 2021. The amount of our liability for uncertain tax positions expected to be paid or settled in the next 12 months is uncertain. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: Year Ended September 30, 2022 2021 2020 Unrecognized income tax benefits at beginning of year $ 700 $ 568 $ 509 Additions for tax positions of prior years — 34 — Reductions for tax positions of prior years — — — Additions for tax positions of current year 138 138 104 Tax examination and other settlements (64 ) (40 ) (45 ) Unrecognized income tax benefits at end of year $ 774 $ 700 $ 568 We are subject to examination by the tax authorities in the U.S. (both federal and state) and the countries of Australia, Belgium, Canada, China, England, France, Germany, Holland, Israel and Italy. In the U.S., tax years subsequent to fiscal 2018 remain open. In countries outside the U.S., open tax years generally range from fiscal 2017 and forward. However, in Australia and Belgium, the utilization of local net operating loss carryforwards extends the statute of limitations for examination well into the foreseeable future. To the extent that adjustments result from the completion of these examinations or the lapsing of statutes of limitation, they will affect tax liabilities in the period known. We believe that the results of any tax authority examinations would not have a significant adverse impact on our consolidated financial condition or results of operations. Supplemental Consolidated Cash Flow Information (Income Taxes Paid) Cash paid for income taxes totaled $26,824, $27,466 and $9,816 in fiscal 2022, 2021 and 2020, respectively.

Employee Benefits

Employee Benefits	12 Months Ended
	Sep. 30, 2022
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Employee Benefits	(12) Employee Benefits (a) Savings and Investment Plan (b) Stock-Based Compensation Plans The 2021 Plan is authorized to grant new shares for options, restricted shares or restricted share units for up to 2,839 shares, including 1,839 non-granted shares from the 2012 Plan permitted to be carried forward and added to the 2021 Plan authorized limit. Considering grants, cancellation and forfeitures that have occurred during the year, as of September 30, 2022, the under the 2021 Plan totals approximately 2,200 shares. Options may be granted at exercise prices not less than 100% of the closing market value of the underlying common shares on the date of grant and have maximum terms up to ten years. Vesting schedules for options, restricted shares and restricted share units are established at the time of grant and may be set based on future service periods, achievement of performance targets, or a combination thereof. All options contain provisions restricting their transferability and limiting their exercise in the event of termination of employment, or the disability or death of the optionee. We recognize compensation expense for all share-based payments made to employees, based upon the fair value of the share-based payment on the date of the grant. During fiscal years 2020 through 2022, we granted, in the aggregate for the three-year period, approximately 875 restricted share units (with weighted-average grant date fair values of $10.13 per share in fiscal 2020, $18.81 per share in fiscal 2021 and $20.50 per share in fiscal 2022) to certain employees, including CEO Jack Kenny, as separately detailed below. The units granted in fiscal 2022 were generally time-vested restricted share units vesting in total on the fourth anniversary of the grant date, while units granted in fiscal 2021 and 2020 were generally time-vested restricted share units vesting in total on the third anniversary of the grant date. Additionally, during fiscal 2022, we granted approximately 105 restricted share units (with a weighted-average grant date fair value of $19.54 per share) to certain employees, including Mr. Kenny to incentivize the achievement of certain Company and segment net revenues and operating targets in fiscal 2024. These awards can only be earned if specified net revenues and operating income thresholds are achieved during fiscal 2024, with increased amounts available to be earned as established increased levels are achieved, which range from 50% to 200% of the “targeted” payout. Based upon information available as September 30, 2022, it is estimated that these performance-based restricted stock units will be paid out at the target level, and the associated stock compensation expense is being recorded ratably through September 30, 2024. Such expense totaled approximately $510 during fiscal 2022. During fiscal 2020, in connection with Mr. Kenny’s Amended and Restated Employment Agreement, effective October 1, 2019, we granted to Mr. Kenny: (i) options to purchase approximately 198 shares of common stock of the Company (with a grant date fair value of $3.38 per share) vesting on a pro rata basis over the three years ending October 1, 2022; and (ii) approximately 100 restricted share units (with a grant date fair value of $10.10 per share) vesting 100% on the October 1, 2022, which are included within the restricted share units noted above. Giving effect to these grants, cancellations and certain other activities for restricted shares and restricted share units throughout the years, including conversions to common shares, forfeitures, and new hire and employee promotion grants, approximately 790 restricted share units remain outstanding as of September 30, 2022, with a weighted-average grant date fair value of $15.93 per share, a weighted-average remaining vesting period of 1.08 years and an aggregate intrinsic value of $24,898. The weighted-average grant date fair value of the approximate 306 restricted share units that vested during fiscal 2022 was $17.34 per share. The amount of stock-based compensation expense was $6,900, $4,156 and $3,802 for the years ended September 30, 2022, 2021 and 2020, respectively. The fiscal 2022 expense is comprised of $1,414 related to stock options and $5,486 related to restricted share units; the fiscal 2021 expense is comprised of $1,080 related to stock options and $3,076 related to restricted share units ; and the fiscal 2020 expense is comprised of $1,006 related to stock options and $2,796 related to restricted share units. The total income tax benefit recognized in the Consolidated Statements of Operations for these stock-based compensation arrangements was $1,638, $1,516 and $898, for the years ended September 30, 2022, 2021 and 2020, respectively. As of September 30, 2022, we expect future stock compensation expense for unvested options and unvested restricted share units to total $905 and $5,821, respectively, which will be recognized during fiscal years 2023 through 2026. We recognize stock-based compensation expense only for the portion of shares that we expect to vest. As such, we apply estimated forfeiture rates to our stock-based compensation expense calculations. These rates have been derived using historical forfeiture data, stratified by several employee groups, and range from 0% to 16% in each of the years ended September 30, 2022, 2021 and 2020. During the years ended September 30, 2022, 2021 and 2020, we recorded $192, $183 and $148, respectively, in stock-based compensation expense to adjust estimated forfeiture rates to actual. We have elected to use the Black-Scholes option pricing model to determine grant-date fair value for stock options, with the following assumptions: (i) expected share price volatility based on the average of Meridian’s historical volatility over the options’ expected lives and implied volatility based on the value of tradable call options; (ii) expected life of options based on contractual lives, employees’ historical exercise behavior and employees’ historical post-vesting employment termination behavior; (iii) risk-free interest rates based on treasury rates that correspond to the expected lives of the options; and (iv) dividend yield based on the expected yield on underlying Meridian common stock. A summary of these key assumptions are as follows: Year ended September 30, 2022 2021 2020 Share price volatility 51%-59% 53%-59 % 34 % Life of option 4.00-7.06 yrs. 4.00-7.47 yrs. 6.51 yrs. Risk-free interest rates 0.95%-1.73% 0.26%-0.79 % 1.60 % Dividend yield 0% 0 % 0 % A summary of the status of our stock option plans as of September 30, 2022, and changes during the year ended September 30, 2022, is presented in the table and narrative below: Options Wtd Avg Wtd Avg Aggregate Outstanding beginning of period 1,001 $ 15.31 Grants 163 19.52 Exercises (186 ) 13.27 Forfeitures — — Cancellations (9 ) 20.26 Outstanding end of period 969 $ 16.55 6.19 $ 14,515 Exercisable end of period 612 $ 16.62 4.97 $ 9,124 A summary of the status of our nonvested options as of September 30, 2022, and changes during the year ended September 30, 2022, is presented below: Options Weighted- Nonvested beginning of period 403 $ 5.70 Granted 163 9.26 Vested (209 ) 5.73 Forfeitures — — Nonvested end of period 357 $ 7.30 For the years ended September 30, 2022, 2021 and 2020: (i) the weighted average grant-date fair value of options granted was $9.26, $9.18 and $3.54, respectively; (ii) the total intrinsic value of options exercised was $3,032, $2,890 and $1,585, respectively; and (iii) the total grant-date fair value of options that vested was $1,187, $621 and $528, respectively. Cash received from options exercised was $2,450, $3,052 and $3,559 for the years ended September 30, 2022, 2021 and 2020, respectively.

Contingent Obligations and Non-

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

National Institutes of Health C

National Institutes of Health Contracts	12 Months Ended
	Sep. 30, 2022
Research and Development [Abstract]
National Institutes of Health Contracts	(14) National Institutes of Health Contracts In December 2020, the Company entered into a sub-award grant contract with the University of Massachusetts Medical School as part of the National Institutes of Health Rapid Acceleration of Diagnostics (“RADx”) initiative to support the Company’s research and development of its diagnostic test for the SARS-CoV-2 antigen. The Company has received $1,000 under the grant contract for reimbursement of eligible research and development expenditures. These amounts ar e , net in the Consolidated Statement of Operations for the year ended September 30, 2021. On January 25, 2022, the Company entered into a contract to amend the Company’s second grant contract under the RADx initiative, which was originally effective February 1, 2021. The purpose of the grant is to support the Company’s manufacturing production scale-up and expansion to meet the demand for COVID-19 testing, as well as the Company’s Revogene respiratory panel. The amended contract is a 24-month service contract through January 2023, with payment of up to $8,000 being made based on the Company achieving key milestones related to increasing its capacity to produce COVID-19 tests and the Revogene respiratory panel. As of September 30, 2022, $2,750 has been received related to this contract and is reflected as a reduction in the cost of building and improvements on the Consolidated Balance Sheet, in accordance with applicable accounting guidance.

Reportable Segments and Major C

Reportable Segments and Major Concentration Data	12 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Reportable Segments and Major Concentration Data	(15) Reportable Segments and Major Concentration Data The Company’s reportable segments maintain separate financial information for which results of operations are evaluated on a regular basis by the Company’s chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company records the direct costs of business operations to the reportable segments, including allocations for certain corporate-wide costs such as treasury management, human resources and technology, among others. Corporate provides certain executive management and administrative services to each reportable segment. These services primarily include executive oversight by non-segment-specific executives, including the Board of Directors, along with certain other corporate-wide support functions such as insurance, legal and business development. The Company generally does not allocate these types of corporate expenses to the reportable segments. Reportable segment and corporate information is as follows: Diagnostics Life Science Corporate Eliminations Total Fiscal 2022 Net revenues - Third-party $ 155,903 $ 177,115 $ — $ — $ 333,018 Inter-segment 255 138 — (393 ) — Operating income (loss) 2,982 86,040 (34,707 ) 76 54,391 Depreciation and amortization 14,708 1,803 — — 16,511 Capital expenditures 6,882 1,733 — — 8,615 Goodwill 94,412 21,890 — — 116,302 Other intangible assets, net 74,129 2 — — 74,131 Total assets 357,630 105,511 — (44 ) 463,097 Fiscal 2021 Net revenues - Third-party $ 127,760 $ 190,136 $ — $ — $ 317,896 Inter-segment 351 207 — (558 ) — Operating income (loss) (7,280 ) 115,014 (14,788 ) 88 93,034 Depreciation and amortization 13,432 1,854 — — 15,286 Capital expenditures 15,827 2,485 — — 18,312 Goodwill 94,904 19,764 — — 114,668 Other intangible assets, net 84,149 2 — — 84,151 Total assets 339,208 110,536 — (22 ) 449,722 Fiscal 2020 Net revenues - Third-party $ 121,132 $ 132,535 $ — $ — $ 253,667 Inter-segment 326 261 — (587 ) — Operating income (loss) 5,276 68,893 (12,895 ) 50 61,324 Depreciation and amortization 11,451 2,116 — — 13,567 Capital expenditures 1,850 1,449 — — 3,299 Goodwill 94,855 19,331 — — 114,186 Other intangible assets, net 83,179 18 — — 83,197 Total assets 306,812 98,483 — (34 ) 405,261 (1) Includes acquisition and transaction related costs, litigation and select legal costs and restructuring costs totaling $20,298, $2,803 and $2,080 for the years ended September 30, 2022, 2021 and 2020, respectively .(2) Eliminations consist of inter-segment transactions. A reconciliation of reportable segment operating income to consolidated earnings before income taxes is as follows: Year Ended September 30, 2022 2021 2020 Operating income (loss): Diagnostics segment $ 2,982 $ (7,280 ) $ 5,276 Life Science segment 86,040 115,014 68,893 Eliminations 76 88 50 Total reportable segment operating income 89,098 107,822 74,219 Corporate operating expenses (34,707 ) (14,788 ) (12,895 ) Interest income 17 — 142 Interest expense (1,189 ) (1,878 ) (2,632 ) RADx initiative grant income — 1,000 — Other, net 1,098 (1,705 ) 459 Consolidated earnings before income taxes $ 54,317 $ 90,451 $ 59,293 Transactions between reportable segments are accounted for at established intercompany prices for internal and management purposes with all intercompany amounts eliminated in consolidation. Net revenues generated by the Company’s three major Diagnostics segment product families – gastrointestinal, respiratory illnesses and blood chemistry – accounted for 39%, 32% and 39% of consolidated net revenues during the years ended September 30, 2022, 2021 and 2020, respectively. While no individual Diagnostics or Life Science segment customers accounted for greater than 10% of consolidated net revenues during the years ended September 30, 2022, 2021 and 2020, individual Diagnostics or Life Science segment customers, including their affiliates, comprising 10% or more of reportable segment net revenues were as follows: Year Ended September 30, 2022 2021 2020 Diagnostics Customer A 8 % 10 % 12 % Customer B 10 % 11 % 13 % Customer C 11 % 12 % 7 % Life Science Customer D 3 % 3 % 13 % Customer E 10 % 13 % 11 % Customer F 18 % 4 % — % In addition, for the years ended September 30, 2022, 2021 and 2020, the Life Science segment’s ten largest customers, including their affiliates, accounted for approximately 56%, 44% and 48%, respectively, of Life Science segment net revenues, and 30%, 27% and 25%, respectively, of consolidated net revenues. One Diagnostics segment customer (Customer B above) and one Life Science segment customer (not listed above) accounted for approximately 12% and 11%, respectively, of consolidated accounts receivable as of September 30, 2022. As of September 30, 2021, o Net revenues generated by the Company outside of the U.S. and its territories totaled $170,467, $173,475 and $121,596 for the years ended September 30, 2022, 2021 and 2020, respectively, with net revenues by country for the Diagnostics and Life Science segments as follows (net revenues are attributed to the geographic area based on the location to which the product is delivered): Year Ended September 30, 2022 2021 2020 U.S. and territories $ 130,101 $ 99,636 $ 95,382 Italy 9,741 12,240 9,797 United Kingdom 3,972 2,197 2,312 Belgium 1,339 1,554 1,440 Holland 1,051 1,279 1,183 Other countries 9,699 10,854 11,018 Total Diagnostics $ 155,903 $ 127,760 $ 121,132 Year Ended September 30, 2022 2021 2020 South Korea $ 33,642 $ 9,242 $ 1,908 U.S. and territories 32,450 44,785 36,689 Germany 17,969 18,460 14,190 China 15,368 13,559 19,047 United Kingdom 12,882 13,097 14,765 France 11,948 10,733 5,579 Spain 11,134 12,593 7,242 Finland 10,317 17,936 2,518 Turkey 7,858 7,281 2,819 Japan 6,591 6,532 3,707 Australia 4,312 9,115 5,957 Italy 3,735 7,516 4,067 Czech Republic 1,926 922 601 India 1,257 5,558 2,099 Switzerland 1,119 632 758 Other countries 4,607 12,175 10,589 Total Life Science $ 177,115 $ 190,136 $ 132,535 In locations outside the U.S., the Company’s identifiable assets were concentrated as follows at the end of the most recent fiscal years, with no additional country’s total of assets exceeding $5,000: As of September 30, 2022 2021 Israel $ 71,536 $ 80,416 United Kingdom 27,927 30,027 Germany 16,734 22,293 Canada 15,875 15,236 Italy 7,225 6,921

Commitments and Contingent Obli

Commitments and Contingent Obligations	12 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingent Obligations	(16) Commitments and Contingent Obligations (a) Royalty Commitments - (b) Purchase Commitments (c) Litigation (d) Indemnifications

Pending Merger

Pending Merger	12 Months Ended
	Sep. 30, 2022
Pending Merger [Abstract]
Pending Merger	(17) Pending Merger On July 7, 2022, the Company entered into an Agreement and Plan of Merger (as it may be amended, supplemented or otherwise modified from time to time, the “Merger Agreement”) with SD Biosensor, Inc., a corporation with limited liability organized under the laws of the Republic of Korea (“SDB”), Columbus Holding Company, a Delaware corporation (“Parent”), and Madeira Acquisition Corp., an Ohio corporation and a direct wholly owned subsidiary of Parent (“Merger Sub”). Meridian is informed that SJL Partners, LLC (“SJL”) is currently the sole shareholder of Parent, and SDB together with SJL will be the sole shareholders of Parent as of the closing of the Merger. Pursuant to the Merger Agreement, Merger Sub will merge with and into Meridian (the “Merger”), with Meridian surviving the Merger as a direct wholly owned subsidiary of Parent. At the effective time of the proposed Merger (the “Effective Time”), each share of common stock, no par value per share, of the Company issued and outstanding as of immediately prior to the Effective Time (other than dissenting shares or shares of the Company’s common stock held by the Company as treasury stock or owned by SDB, Merger Sub or any subsidiary of the Company or SDB) will be cancelled and cease to exist and automatically convert into the right to receive cash in an amount equal to $34.00, without interest. Consummation of the Merger is subject to customary closing conditions, including, without limitation: (i) the absence of certain legal impediments; and (ii) the condition that no Specified Outcome, as such term is defined in the Merger Agreement, related to the DOJ LeadCare legal matter (which is described in the section entitled “Legal Matter Relating to LeadCare Product Line” of Item 3. “Legal Proceedings”) has occurred or is reasonably likely to occur. On November 21, 2022, the parties received clearance from the Committee on Foreign Investment in the United States with respect to the Merger and the transactions contemplated by the Merger Agreement. The Merger Agreement contains certain termination rights for the Company and SDB. In addition to the foregoing termination right, and subject to certain limitations: (i) the Company or SDB may terminate the Merger Agreement if the Merger is not consummated by January 6, 2023; and (ii) the Company and SDB may mutually agree to terminate the Merger Agreement. The Company incurred transaction related costs of approximately $6,800 during the year ended September 30, 2022 related to the Merger, which is recorded in acquisition and transaction related costs in the Consolidated Statements of Operations.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts	12 Months Ended
	Sep. 30, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts	Meridian Bioscience, Inc. and Subsidiaries Valuation and Qualifying Accounts (Dollars in thousands) Years Ended September 30, 2022, 2021 and 2020 Description Balance at Charged to Deductions Other (a) Balance at Year Ended September 30, 2022: Allowance for doubtful accounts $ 1,078 $ 946 $ (662 ) $ (37 ) $ 1,325 Inventory realizability reserves 4,997 5,121 (3,882 ) (104 ) 6,132 Valuation allowances – deferred taxes 1,624 666 (760 ) (103 ) 1,427 Year Ended September 30, 2021: Allowance for doubtful accounts $ 513 $ 583 $ (34 ) $ 16 $ 1,078 Inventory realizability reserves 3,629 2,703 (1,297 ) (38 ) 4,997 Valuation allowances – deferred taxes 895 729 — — 1,624 Year Ended September 30, 2020: Allowance for doubtful accounts $ 537 $ 34 $ (75 ) $ 17 $ 513 Inventory realizability reserves 2,441 1,775 (564 ) (23 ) 3,629 Valuation allowances – deferred taxes 666 335 (106 ) — 895 (a) Balances reflect the effects of currency translation.

Subsequent Event

Subsequent Event	12 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Event	(18) Subsequent Event On October 26, 2022, Meridian acquired select assets from Estel Biosciences, Inc., as part of Meridian’s continued investment in its immunological research and development capabilities. Among other assets, the Company acquired intellectual property that will be incorporated into the Life Science operations in North Brunswick, New Jersey and Memphis, Tennessee for the design and manufacture of recombinant proteins using an insect cell expression system.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Business Description	(a) Business Description Our reportable segments are Diagnostics and Life Science. The Diagnostics segment consists of: (i) manufacturing operations for infectious disease products in Cincinnati, Ohio; Quebec City, Canada; and Modi’in, Israel; (ii) manufacturing operations for blood chemistry products in Billerica, Massachusetts (near Boston); and (iii) the sale and distribution of diagnostics products domestically and abroad. This segment’s products are used by hospitals, reference labs and physician offices to detect infectious diseases and elevated lead levels in blood. The Life Science segment consists of: (i) manufacturing operations in Memphis, Tennessee; Boca Raton, Florida; London, England; and Luckenwalde, Germany; and (ii) the sale and distribution of bulk antigens, antibodies, PCR/qPCR reagents, isothermal reagents, nucleotides, and bioresearch reagents domestically and abroad, including a sales and business development facility, with outsourced distribution capabilities, in Beijing, China. This segment’s products are used by manufacturers and researchers in a variety of applications (e.g., in vitro medical device manufacturing, microRNA detection, next-generation sequencing, plant genotyping, and mutation detection, among others).
Principals Of Consolidation And Basis Of Presentation	(b) Principles of Consolidation and Basis of Presentation - It should be noted that the terms revenue and/or revenues are utilized throughout these notes to the Consolidated Financial Statements to indicate net revenue and/or net revenues.
Use of Estimates	(c) Use of Estimates -
Foreign Currency Translation	(d) Foreign Currency Translation
Cash and Cash Equivalents	(e) Cash and Cash Equivalents
Inventories	(f) Inventories We establish reserves against cost for excess and obsolete materials, finished goods whose shelf life may expire before sale to customers, and other identified exposures. The Company specifically considered the impact of the ongoing COVID-19 pandemic, specifically the demand for COVID-19 related products, on its inventories at September 30, 2022 and 2021. Such reserves were $6,132 and $4,997 at September 30, 2022 and 2021, respectively. We estimate these reserves based on assumptions about future demand and market conditions. If actual demand and market conditions were to be less favorable than such estimates, additional inventory write-downs would be required and recorded in the period known.
Property, Plant and Equipment	(g) Property, Plant and Equipment Buildings and improvements - 18 to 40 years Leasehold improvements - life of the lease Machinery, equipment and furniture - 3 to 10 years Computer equipment and software - 3 to 5 years Instruments under customer reagent rental arrangements - 5 years Supplemental Cash Flow Information (Non-Cash Capital Expenditures) Additions to property, plant and equipment for which cash remained unpaid totaled $793, $416 and $236 at September 30, 2022, 2021 and 2020, respectively.
Intangible Assets	(h) Intangible Assets At both September 30, 2022 and 2021, we had two reporting units (Diagnostics and Life Science), both of which contained goodwill. We review our reporting unit structure annually, or more frequently if facts and circumstances warrant. Goodwill is considered impaired if the carrying value of the reporting unit exceeds its fair value. We have no intangible assets with indefinite lives other than goodwill. During fiscal 2022, the annual impairment review of the Company’s goodwill consisted of qualitative assessments for each of our Diagnostics and Life Science reporting units. A qualitative assessment is first performed to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value using qualitative indicators. In the event that the reporting unit does not pass the qualitative assessment, the reporting unit’s carrying value is compared to its fair value, with fair value of the reporting unit estimated using market value and discounted cash flow approaches. Both our Diagnostics and Life Science reporting units satisfied the qualitative assessments as of July 1, 2022, and no impairment was recognized. The annual goodwill impairment assessment of the Company’s goodwill as of July 1, 2021, consisted of quantitative assessments for each of our Diagnostics and Life Science reporting units. The quantitative assessments determined fair value via both market (comparable company) and income (discounted cash flows) approaches. Based upon these approaches, the fair value of each reporting unit exceeded its carrying value; therefore, each of the Diagnostics and Life Science reporting units satisfied the quantitative assessment at July 1, 2021. The impact of the ongoing COVID-19 pandemic has had varying impacts on the Diagnostics and Life Science reporting units, and specifically an adverse impact on the Diagnostics reporting unit. However, even in light of the COVID-19 pandemic, the estimated fair value of the Diagnostics reporting unit, as calculated at July 1, 2021, was over 50% greater than its carrying value. Long-lived assets, excluding goodwill, are reviewed for impairment when events or circumstances indicate that such assets may not be recoverable at their carrying value. Whether an event or circumstance triggers an impairment is determined by comparing an estimate of the asset’s future undiscounted cash flows to its carrying value. If impairment has occurred, it is measured by a fair-value based calculation. Our ability to recover the carrying value of our identifiable intangible assets is dependent upon the future cash flows of the related assets. We make judgments and assumptions regarding future cash flows, including net revenues levels, gross profit margins, operating expense levels, working capital levels, and capital expenditures. With respect to identifiable intangible assets and fixed assets, we also make judgments and assumptions regarding useful lives. We consider the following factors in evaluating events and circumstances for possible impairment: (i) significant under-performance relative to historical or projected operating results; (ii) negative industry trends; (iii) net revenues levels of specific groups of products (related to specific identifiable intangibles); (iv) changes in overall business strategies; and (v) other factors. If actual cash flows are less favorable than projections, this could trigger impairment of identifiable intangible assets and other long-lived assets. No triggering events have been identified by the Company for the years ended September 30, 2022, 2021 and 2020.
Revenue Recognition and Accounts Receivable	(i) Revenue Recognition and Accounts Receivable Revenue Recognition Policies Product Sales Revenue from contracts with customers is recognized in an amount that reflects the consideration we expect to receive in exchange for products when obligations under such contracts are satisfied. Revenue is generally recognized at a point-in-time when products are shipped, and control has passed to the customer. Such contracts can include various combinations of products that are generally accounted for as distinct performance obligations. Revenue is reduced in the period of sale for fees paid to distributors, which are inseparable from the distributor’s purchase of our product and for which we receive no goods or services in return. Revenue is reduced at the date of sale for product price adjustments payable to certain distributors under local contracts. Management estimates accruals for distributor price adjustments based on local contract terms, sales data provided by distributors, historical statistics, current trends, and other factors. Changes to the accruals are recorded in the period that they become known. Such accruals are netted against accounts receivable. Shipping and handling costs incurred after control of the product is transferred to our customers are treated as fulfillment costs and not a separate performance obligation. Our payment terms differ by jurisdiction and customer, but payment is generally required in a term ranging from 30 to 90 days from the date of shipment or satisfaction of the performance obligation. Accounts receivable are recorded in the Consolidated Balance Sheets at invoiced amounts less provisions for distributor price adjustments under local contracts and doubtful accounts. The allowance for doubtful accounts represents our estimate of probable credit losses and is based on historical write-off experience and known conditions that would likely lead to non-payment. Customer invoices are charged off against the allowance for doubtful accounts when we believe it is probable that the invoices will not be paid. The Company specifically considered the impact of the ongoing COVID-19 pandemic on its accounts receivable and determined there was no material impact on existing accounts receivable at September 30, 2022 or 2021. Practical Expedients and Exemptions Revenue is recognized net of any taxes collected from customers (sales tax, value added tax, etc.), which are subsequently remitted to government authorities. Our diagnostic assay products are generally not subject to a customer right of return except for product recall events under the rules and regulations of the U.S. Food and Drug Administration (“FDA”) or equivalent agencies outside the U.S. In this circumstance, the costs to replace or refund affected products would be accrued at the time a loss was probable and estimable. We expense as incurred the costs to obtain contracts, as the amortization period would be one year or less. These costs, recorded within selling and marketing expense, include our internal sales force compensation programs and certain partner sales incentive programs, as we have determined that annual compensation is commensurate with annual selling activities. Reagent Rental Arrangements Certain of our Diagnostics segment’s product platforms require the use of instruments for the tests to be processed. In many cases, a customer is given use of the instrument provided they continue purchasing the associated tests, also referred to as “consumables” or “reagents.” If a customer stops purchasing the consumables, the instrument must be returned to us. Such arrangements are common practice in the diagnostics industry and are referred to as “Reagent Rentals.” Reagent Rentals may also include instrument related services such as a limited replacement warranty, training and installation. We concluded that the use of the instrument and related services (collectively known as “lease elements”) are not within the scope of Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers Leases For the portion of the transaction price allocated to the non-lease elements, which are principally the test kits, the related revenue is recognized at a point-in-time when control transfers.
Fair Value Measurements	(j) Fair Value Measurements Fair Value Measurements and Disclosures Assets and liabilities measured and reported at fair value are classified and disclosed in one of the following categories based on inputs: Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities Level 2 Quoted prices in markets that are not active and financial instruments for which all significant inputs are observable, either directly or indirectly Level 3 Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable
Research and Development Costs	(k) Research and Development Costs
Income Taxes	(l) Income Taxes The Company has certain deferred income tax assets in select jurisdictions. The recoverability of these deferred income tax assets is assessed periodically, and valuation allowances are recognized if it is determined that it is more likely than not that the benefits will not be realized. When performing the assessment, the Company considers the ability to carryback losses to prior tax periods, future taxable income, the reversal of existing temporary differences, and tax planning strategies. We account for uncertain tax positions using a benefit recognition model with a two-step approach: (i) a more-likely-than-not recognition criterion; and (ii) a measurement attribute that measures the position as the largest amount of tax benefit that is greater than 50% likely of being ultimately realized upon ultimate settlement. If it is not more likely than not that the benefit will be sustained on its technical merits, no benefit is recorded. We recognize accrued interest related to unrecognized tax benefits as a portion of our income tax provision in the Consolidated Statements of Operations.
Stock-Based Compensation	(m) Stock-Based Compensation
Comprehensive Income (Loss)	(n) Comprehensive Income (Loss) The primary component of accumulated comprehensive income (loss) is cumulative currency translation adjustments, which totaled ($11,794) and $135 at September 30, 2022 and 2021, respectively.
Shipping and Handling Costs	(o) Shipping and Handling Costs
Non-Income Government-Assessed Taxes	(p) Non-Income Government-Assessed Taxes
Acquisitions	(q) Acquisition s
Other expense, net	(r) Other expense, net From time to time, the Company enters into short-term (generally 30 days or less) foreign currency forward contracts to manage its exposure to certain foreign currencies. These foreign currency forward contracts are not designated as hedging instruments and, therefore, all changes in fair value and the settlement of the foreign current forward contracts is recorded in other expense, net within the Consolidated Statement of Operations. For the years ended September 30, 2022, 2021 and 2020, we recognized losses of approximately $2,100, $100, and $0, respectively related to foreign currency forward contracts.
Recent Accounting Pronouncements	(s) Recent Accounting Pronouncements Pronouncements Adopted On October 1, 2021, the Company adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU ”), which clarified and simplified accounting for income taxes by eliminating certain exceptions for intraperiod tax allocation principles, the methodology for calculating income tax rates in an interim period, and recognition of deferred taxes for outside basis differences in an investment, among other updates. Adoption of ASU did not have a material impact on the Consolidated Financial Statements. Pronouncements Issued but Not Yet Adopted as of September 30, 2022 In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting No other new accounting pronouncements recently adopted or issued had or are expected to have a material impact on the Consolidated Financial Statements.
Reclassifications	(t) Reclassifications -

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Sep. 30, 2022
Revenue Recognition [Abstract]
Summary of Disaggregation of Revenue	The following tables present our net revenues disaggregated by major geographic region, major product platform and disease state (Diagnostics segment only): Net Revenues by Reportable Segment & Geographic Region Year Ended September 30, 2022 2021 2020 Diagnostics- Americas $ 132,175 $ 101,293 $ 97,228 EMEA 22,135 24,475 21,826 ROW 1,593 1,992 2,078 Total Diagnostics 155,903 127,760 121,132 Life Science- Americas 33,062 46,063 37,391 EMEA 81,305 93,655 58,125 ROW 62,748 50,418 37,019 Total Life Science 177,115 190,136 132,535 Consolidated $ 333,018 $ 317,896 $ 253,667 Net Revenues by Product Platform/Type Year Ended September 30, 2022 2021 2020 Diagnostics- Molecular assays $ 18,177 $ 19,037 $ 21,907 Non-molecular assays 137,726 108,723 99,225 Total Diagnostics 155,903 127,760 121,132 Life Science- Molecular reagents 91,816 130,537 78,431 Immunological reagents 85,299 59,599 54,104 Total Life Science 177,115 190,136 132,535 Consolidated $ 333,018 $ 317,896 $ 253,667 Net Revenues by Disease State (Diagnostics only) Year Ended September 30, 2022 2021 2020 Diagnostics- Gastrointestinal assays $ 87,568 $ 68,890 $ 55,040 Respiratory illness assays 26,632 17,608 26,694 Blood chemistry assays 14,189 15,398 17,534 Other 27,514 25,864 21,864 Total Diagnostics $ 155,903 $ 127,760 $ 121,132

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Summary of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table provides information by level for financial assets and liabilities that are measured at fair value on a recurring basis , the carrying values for which are included within other assets and other non-current liabilities of the September 30, 2022 and 2021 Consolidated Balance Sheets, respectively : Fair Value Measurements Using Inputs Considered as Carrying Value Level 1 Level 2 Level 3 Interest rate swap agreements - As of September 30 $ 1,421 $ — $ 1,421 $ — As of September 30 $ (203 ) $ — $ (203 ) $ —

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Sep. 30, 2022
Business Acquisition [Line Items]
Net Revenues and Net Loss related to acquisition	The Company’s consolidated results include approximately the following from BreathTek products: Year Ended September 30, 2022 2021 Net revenues $ 23,100 $ 3,840 Net earnings 7,500 1,000
BreathTek [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma Information	The following table provides the unaudited consolidated pro forma results for the periods presented as if the BreathTek business had been acquired as of the beginning of fiscal 2021: Year Ended September 30, 2022 2021 Net revenues $ 333,018 $ 337,118 Net earnings 42,459 77,066

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Sep. 30, 2022
Cash and Cash Equivalents [Abstract]
Components of Cash and Cash Equivalents	Cash and cash equivalents are comprised of the following: As of September 30, 2022 2021 Institutional money market funds $ 1,027 $ 1,020 Cash on hand, unrestricted 80,426 48,751 Total $ 81,453 $ 49,771

Inventories, Net (Tables)

Inventories, Net (Tables)	12 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Components of Inventories, Net	Inventories, net are comprised of the following: As of September 30, 2022 2021 Raw materials $ 15,726 $ 14,843 Work-in-process 21,570 25,072 Finished goods - instruments 1,796 2,260 Finished goods - kits and reagents 28,722 34,667 Total $ 67,814 $ 76,842

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets, Net (Tables)	12 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of acquired intangible assets subject to amortization	A summary of Meridian’s intangible assets subject to amortization is as follows: 2022 2021 As of September 30, Gross Carrying Value Accum. Amort. Gross Accum. Manufacturing technologies, core products and cell lines $ 56,289 $ 20,321 $ 64,867 $ 25,084 Tradenames, licenses and patents 18,257 10,491 18,489 9,492 Customer lists, customer relationships and supply agreements 52,703 22,363 54,941 19,649 Non-compete agreements 110 53 110 31 $ 127,359 $ 53,228 $ 138,407 $ 54,256

Leasing Arrangements (Tables)

Leasing Arrangements (Tables)	12 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Schedule of supplemental cash flow information related to the companys operating lease liabilities	Supplemental Cash Flow Information (Cash Paid for Amounts Included in Measurement of Lease Liabilities) Year Ended September 30, 2022 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 2,338 $ 2,228 $ 1,693
Schedule of maturities of lease liabilities	Maturities of lease liabilities by fiscal year for the Company’s operating lease liabilities were as follows as of September 30, 2022: 2023 $ 1,952 2024 1,614 2025 1,343 2026 780 2027 536 Thereafter 135 Total lease payments 6,360 Less amount of lease payment representing interest (403 ) Total present value of lease payments $ 5,957
Schedule Of Condensed Income Statement Of Operation	The lease costs for these operating leases reflected in our Consolidated Statements of Operations, as well as the right-of-use assets, net obtained during these periods in exchange for operating lease liabilities, are as follows: Year Ended September 30, 2022 2021 Lease costs within cost of sales $ 905 $ 795 Lease costs within operating expenses 1,406 1,542 Right-of-use assets, net obtained in exchange for operating lease liabilities 3,068 1,073
Schedule of weighted average remaining lease term and discount rate	The weighted average remaining lease term for our operating leases and the weighted average discount rate used to measure our operating leases were as follows: As of September 30, 2022 2021 Weighted average remaining lease term 3.9 yrs. 3.6 yrs. Average discount rate 3.5 % 3.2 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Earnings Before Income Taxes, and Related Provision for Income Taxes	(a) Earnings before income taxes, and the related income tax provision were as follows: Year Ended September 30, 2022 2021 2020 Domestic $ (14,012 ) $ 11,354 $ 9,068 Foreign 68,329 79,097 50,225 Total earnings before income taxes $ 54,317 90,451 59,293 Provision (benefit) for income taxes - Federal - Current $ (460 ) $ 4,431 $ 1,173 Deferred (1,125 ) (2,595 ) 744 State and local 451 1,163 1,170 Foreign - Current 13,316 16,305 10,194 Deferred (324 ) (260 ) (174 ) Total income tax provision $ 11,858 $ 19,044 $ 13,107
Reconciliation Between the Statutory U.S. Income Tax Rate and Effective Rate Derived by Dividing the Provision for Income Taxes by Earnings Before Income Taxes	(b) The following is a reconciliation between the statutory U.S. income tax rate and the effective rate derived by dividing the income tax provision by earnings before income taxes: Year Ended September 30, 2022 2021 2020 Computed income taxes at statutory rate $ 11,407 21.0 % $ 18,995 21.0 % $ 12,452 21.0 % Increase (decrease) in taxes resulting from - State and local income taxes 362 0.7 1,204 1.3 773 1.3 Foreign-Derived Intangible Income tax — — (563 ) (0.6 ) (136 ) (0.2 ) Global Intangible Low Taxed Income (“GILTI”) tax 6,924 12.7 8,061 8.9 4,970 8.4 Foreign tax credit (6,572 ) (12.1 ) (7,802 ) (8.6 ) (4,767 ) (8.0 ) Foreign tax rate differences (1,679 ) (3.1 ) (869 ) (1.0 ) (534 ) (0.9 ) DOJ LeadCare legal matter accrual 2,100 3.9 — — — — Uncertain tax position activity 166 0.3 205 0.2 62 0.1 Valuation allowance (197 ) (0.4 ) 729 0.8 229 0.3 Stock-based compensation 825 1.5 (498 ) (0.5 ) 41 0.1 Transaction costs — — — — 548 0.9 Unrepatriated earnings (1,148 ) (2.1 ) 680 0.8 185 0.3 Other, net (330 ) (0.6 ) (1,098 ) (1.2 ) (716 ) (1.2 ) $ 11,858 21.8 % $ 19,044 21.1 % $ 13,107 22.1 %
Components of Net Deferred Tax Liabilities	(c) The components of net deferred taxes were as follows: As of September 30, 2022 2021 Deferred tax assets - Valuation reserves and non-deductible expenses $ 4,274 $ 4,939 Stock compensation expense not deductible 2,609 2,276 Net operating loss and tax credit carryforwards 12,108 12,711 Intangible asset basis differences and amortization 1,254 505 Unrepatriated earnings 1,205 — Other 1,357 1,512 Subtotal 22,807 21,943 Less valuation allowance (1,427 ) (1,624 ) Deferred tax assets 21,380 20,319 Deferred tax liabilities - Property, plant and equipment basis differences and depreciation (5,540 ) (4,778 ) Intangible asset basis differences and amortization (6,218 ) (7,000 ) Unrepatriated earnings (922 ) (865 ) Deferred tax liabilities (12,680 ) (12,643 ) Net deferred tax assets $ 8,700 $ 7,676
Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: Year Ended September 30, 2022 2021 2020 Unrecognized income tax benefits at beginning of year $ 700 $ 568 $ 509 Additions for tax positions of prior years — 34 — Reductions for tax positions of prior years — — — Additions for tax positions of current year 138 138 104 Tax examination and other settlements (64 ) (40 ) (45 ) Unrecognized income tax benefits at end of year $ 774 $ 700 $ 568
Schedule Of Global Intangible Low TaxED Income And Foreign Tax Credit	The Company’s GILTI and foreign tax credit details were as follows: Year Ended September 30, 2022 2021 2020 U.S. GILTI inclusion $ 32,971 $ 38,384 $ 23,666 Resulting permanent tax expense 6,924 8,061 4,970 Offsetting foreign tax credit (6,572 ) (7,802 ) (4,767 )

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Sep. 30, 2022
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule Of Share Based Payment Award Stock Options Valuation Assumptions	We have elected to use the Black-Scholes option pricing model to determine grant-date fair value for stock options, with the following assumptions: (i) expected share price volatility based on the average of Meridian’s historical volatility over the options’ expected lives and implied volatility based on the value of tradable call options; (ii) expected life of options based on contractual lives, employees’ historical exercise behavior and employees’ historical post-vesting employment termination behavior; (iii) risk-free interest rates based on treasury rates that correspond to the expected lives of the options; and (iv) dividend yield based on the expected yield on underlying Meridian common stock. A summary of these key assumptions are as follows: Year ended September 30, 2022 2021 2020 Share price volatility 51%-59% 53%-59 % 34 % Life of option 4.00-7.06 yrs. 4.00-7.47 yrs. 6.51 yrs. Risk-free interest rates 0.95%-1.73% 0.26%-0.79 % 1.60 % Dividend yield 0% 0 % 0 %
Summary of Stock Option Plans	A summary of the status of our stock option plans as of September 30, 2022, and changes during the year ended September 30, 2022, is presented in the table and narrative below: Options Wtd Avg Wtd Avg Aggregate Outstanding beginning of period 1,001 $ 15.31 Grants 163 19.52 Exercises (186 ) 13.27 Forfeitures — — Cancellations (9 ) 20.26 Outstanding end of period 969 $ 16.55 6.19 $ 14,515 Exercisable end of period 612 $ 16.62 4.97 $ 9,124
Summary of Nonvested Options	A summary of the status of our nonvested options as of September 30, 2022, and changes during the year ended September 30, 2022, is presented below: Options Weighted- Nonvested beginning of period 403 $ 5.70 Granted 163 9.26 Vested (209 ) 5.73 Forfeitures — — Nonvested end of period 357 $ 7.30

Contingent Obligations and No_2

Contingent Obligations and Non-Current Liabilities (Tables)	12 Months Ended
	Sep. 30, 2022
Contingent Obligations And Non current Liabilities Disclosure [Abstract]
Schedule of Government Grant Obligations Reflected in Condensed Consolidated Balance Sheet	The grant obligations are reflected in the Consolidated Balance Sheets as follows: Year Ended September 30, 2022 2021 Current liabilities $ 667 $ 638 Non-current liabilities 4,620 5,176

Reportable Segments and Major_2

Reportable Segments and Major Concentration Data (Tables)	12 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Consolidated Net Revenues	While no individual Diagnostics or Life Science segment customers accounted for greater than 10% of consolidated net revenues during the years ended September 30, 2022, 2021 and 2020, individual Diagnostics or Life Science segment customers, including their affiliates, comprising 10% or more of reportable segment net revenues were as follows: Year Ended September 30, 2022 2021 2020 Diagnostics Customer A 8 % 10 % 12 % Customer B 10 % 11 % 13 % Customer C 11 % 12 % 7 % Life Science Customer D 3 % 3 % 13 % Customer E 10 % 13 % 11 % Customer F 18 % 4 % — %
Significant Revenue Information by Country for Diagnostics and Life Science Reportable Segments	Net revenues generated by the Company outside of the U.S. and its territories totaled $170,467, $173,475 and $121,596 for the years ended September 30, 2022, 2021 and 2020, respectively, with net revenues by country for the Diagnostics and Life Science segments as follows (net revenues are attributed to the geographic area based on the location to which the product is delivered): Year Ended September 30, 2022 2021 2020 U.S. and territories $ 130,101 $ 99,636 $ 95,382 Italy 9,741 12,240 9,797 United Kingdom 3,972 2,197 2,312 Belgium 1,339 1,554 1,440 Holland 1,051 1,279 1,183 Other countries 9,699 10,854 11,018 Total Diagnostics $ 155,903 $ 127,760 $ 121,132 Year Ended September 30, 2022 2021 2020 South Korea $ 33,642 $ 9,242 $ 1,908 U.S. and territories 32,450 44,785 36,689 Germany 17,969 18,460 14,190 China 15,368 13,559 19,047 United Kingdom 12,882 13,097 14,765 France 11,948 10,733 5,579 Spain 11,134 12,593 7,242 Finland 10,317 17,936 2,518 Turkey 7,858 7,281 2,819 Japan 6,591 6,532 3,707 Australia 4,312 9,115 5,957 Italy 3,735 7,516 4,067 Czech Republic 1,926 922 601 India 1,257 5,558 2,099 Switzerland 1,119 632 758 Other countries 4,607 12,175 10,589 Total Life Science $ 177,115 $ 190,136 $ 132,535
Asset Concentration by Country Outside the U.S.	In locations outside the U.S., the Company’s identifiable assets were concentrated as follows at the end of the most recent fiscal years, with no additional country’s total of assets exceeding $5,000: As of September 30, 2022 2021 Israel $ 71,536 $ 80,416 United Kingdom 27,927 30,027 Germany 16,734 22,293 Canada 15,875 15,236 Italy 7,225 6,921
Segment Information	Reportable segment and corporate information is as follows: Diagnostics Life Science Corporate Eliminations Total Fiscal 2022 Net revenues - Third-party $ 155,903 $ 177,115 $ — $ — $ 333,018 Inter-segment 255 138 — (393 ) — Operating income (loss) 2,982 86,040 (34,707 ) 76 54,391 Depreciation and amortization 14,708 1,803 — — 16,511 Capital expenditures 6,882 1,733 — — 8,615 Goodwill 94,412 21,890 — — 116,302 Other intangible assets, net 74,129 2 — — 74,131 Total assets 357,630 105,511 — (44 ) 463,097 Fiscal 2021 Net revenues - Third-party $ 127,760 $ 190,136 $ — $ — $ 317,896 Inter-segment 351 207 — (558 ) — Operating income (loss) (7,280 ) 115,014 (14,788 ) 88 93,034 Depreciation and amortization 13,432 1,854 — — 15,286 Capital expenditures 15,827 2,485 — — 18,312 Goodwill 94,904 19,764 — — 114,668 Other intangible assets, net 84,149 2 — — 84,151 Total assets 339,208 110,536 — (22 ) 449,722 Fiscal 2020 Net revenues - Third-party $ 121,132 $ 132,535 $ — $ — $ 253,667 Inter-segment 326 261 — (587 ) — Operating income (loss) 5,276 68,893 (12,895 ) 50 61,324 Depreciation and amortization 11,451 2,116 — — 13,567 Capital expenditures 1,850 1,449 — — 3,299 Goodwill 94,855 19,331 — — 114,186 Other intangible assets, net 83,179 18 — — 83,197 Total assets 306,812 98,483 — (34 ) 405,261 (1) Includes acquisition and transaction related costs, litigation and select legal costs and restructuring costs totaling $20,298, $2,803 and $2,080 for the years ended September 30, 2022, 2021 and 2020, respectively .(2) Eliminations consist of inter-segment transactions.
Pre-tax Earnings Table	A reconciliation of reportable segment operating income to consolidated earnings before income taxes is as follows: Year Ended September 30, 2022 2021 2020 Operating income (loss): Diagnostics segment $ 2,982 $ (7,280 ) $ 5,276 Life Science segment 86,040 115,014 68,893 Eliminations 76 88 50 Total reportable segment operating income 89,098 107,822 74,219 Corporate operating expenses (34,707 ) (14,788 ) (12,895 ) Interest income 17 — 142 Interest expense (1,189 ) (1,878 ) (2,632 ) RADx initiative grant income — 1,000 — Other, net 1,098 (1,705 ) 459 Consolidated earnings before income taxes $ 54,317 $ 90,451 $ 59,293

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020	Jul. 01, 2021	Sep. 30, 2019
Schedule Of Accounting Policies [Line Items]
Indefinite-Lived intangible assets other than goodwill	$ 0	$ 0
Likelihood percentage of tax benefit being recognized upon ultimate settlement	50%
Revenue, description of payment terms	30 to 90 days from the date of shipment or satisfaction of the performance obligation
Contract cost, amortization period	1 year
Noncash Capital Expenditures	$ 793	416	$ 236
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount				50%
Gain (loss) on foreign currency forward contracts not designated as hedging instruments	(2,100)	(100)	0
Accumulated other comprehensive income (loss) foreign currency translation adjustment	$ (11,794)	135
Buildings and Improvements [Member] | Minimum [Member]
Schedule Of Accounting Policies [Line Items]
Estimated useful life	18 years
Buildings and Improvements [Member] | Maximum [Member]
Schedule Of Accounting Policies [Line Items]
Estimated useful life	40 years
Machinery, Equipment and Furniture [Member] | Minimum [Member]
Schedule Of Accounting Policies [Line Items]
Estimated useful life	3 years
Machinery, Equipment and Furniture [Member] | Maximum [Member]
Schedule Of Accounting Policies [Line Items]
Estimated useful life	10 years
Computer Equipment and Software [Member] | Minimum [Member]
Schedule Of Accounting Policies [Line Items]
Estimated useful life	3 years
Computer Equipment and Software [Member] | Maximum [Member]
Schedule Of Accounting Policies [Line Items]
Estimated useful life	5 years
Instruments Under Customer Reagent Rental Arrangements [Member]
Schedule Of Accounting Policies [Line Items]
Estimated useful life	5 years
Leasehold Improvements [Member]
Schedule Of Accounting Policies [Line Items]
Estimated useful lives	life of the lease
Inventory Realizability Reserves [Member]
Schedule Of Accounting Policies [Line Items]
Inventory Valuation Reserves	$ 6,132	$ 4,997	$ 3,629		$ 2,441

Revenue Recognition - Summary o

Revenue Recognition - Summary of Disaggregation of Revenue by Reportable Segment and Geographic Region (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 333,018	$ 317,896	$ 253,667
Diagnostics [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	155,903	127,760	121,132
Diagnostics [Member] | Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	132,175	101,293	97,228
Diagnostics [Member] | EMEA [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	22,135	24,475	21,826
Diagnostics [Member] | ROW [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	1,593	1,992	2,078
Life Science [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	177,115	190,136	132,535
Life Science [Member] | Americas [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	33,062	46,063	37,391
Life Science [Member] | EMEA [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	81,305	93,655	58,125
Life Science [Member] | ROW [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 62,748	$ 50,418	$ 37,019

Revenue Recognition - Summary_2

Revenue Recognition - Summary of Disaggregation of Revenue by Product Platform/Type (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Segment Reporting Information [Line Items]
Revenue	$ 333,018	$ 317,896	$ 253,667
Diagnostics [Member]
Segment Reporting Information [Line Items]
Revenue	155,903	127,760	121,132
Diagnostics [Member] | Molecular Assays [Member]
Segment Reporting Information [Line Items]
Revenue	18,177	19,037	21,907
Diagnostics [Member] | Non-molecular assays
Segment Reporting Information [Line Items]
Revenue	137,726	108,723	99,225
Life Science [Member]
Segment Reporting Information [Line Items]
Revenue	177,115	190,136	132,535
Life Science [Member] | Molecular Reagents [Member]
Segment Reporting Information [Line Items]
Revenue	91,816	130,537	78,431
Life Science [Member] | Immunological Reagents [Member]
Segment Reporting Information [Line Items]
Revenue	$ 85,299	$ 59,599	$ 54,104

Revenue Recognition - Summary_3

Revenue Recognition - Summary of Disaggregation of Revenue by Disease State (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Segment Reporting Information [Line Items]
Revenue	$ 333,018	$ 317,896	$ 253,667
Diagnostics [Member]
Segment Reporting Information [Line Items]
Revenue	155,903	127,760	121,132
Diagnostics [Member] | Gastrointestinal Assays [Member]
Segment Reporting Information [Line Items]
Revenue	87,568	68,890	55,040
Diagnostics [Member] | Respiratory Illness Assays [Member]
Segment Reporting Information [Line Items]
Revenue	26,632	17,608	26,694
Diagnostics [Member] | Blood Chemistry Assays [Member]
Segment Reporting Information [Line Items]
Revenue	14,189	15,398	17,534
Diagnostics [Member] | Other [Member]
Segment Reporting Information [Line Items]
Revenue	$ 27,514	$ 25,864	$ 21,864

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Disaggregation of Revenue [Line Items]
Royalty income	$ 6,750	$ 6,330	$ 3,540
Revenues	333,018	317,896	253,667
Lease Elements [Member] | Product Concentration Risk [Member] | Revenues [Member] | Reagent Rental Arrangements [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 3,925	$ 3,710	$ 4,600

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Fair Value, Assets and Liabilities Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Derivative Asset, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other Assets, Noncurrent
Derivative Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]		Other Liabilities, Noncurrent
Interest rate swap agreements [Member]
Derivative Asset, Noncurrent	$ 1,421
Derivative Liability, Noncurrent		$ (203)
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Interest rate swap agreements [Member]
Derivative Asset, Noncurrent	0
Derivative Liability, Noncurrent		0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Interest rate swap agreements [Member]
Derivative Asset, Noncurrent	1,421
Derivative Liability, Noncurrent		(203)
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Interest rate swap agreements [Member]
Derivative Asset, Noncurrent	$ 0
Derivative Liability, Noncurrent		$ 0

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Mar. 31, 2022	Aug. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020	Jun. 03, 2019
Fair Value Measurements [Line Items]
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability			$ 0	$ (909)	$ (6,293)
Gain on contract termination			935
Revolving Credit Facility [Member]
Fair Value Measurements [Line Items]
Payments for Deposits Applied to Debt Retirements	$ 25,000
GenePOC
Fair Value Measurements [Line Items]
Contingent consideration liability						$ 27,202
Business Acquisition Contingent Consideration Paid		$ 20,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability				(909)
GenePOC | Maximum [Member] | Product Development Milestones [Member]
Fair Value Measurements [Line Items]
Potential milestone payment				14,000
GenePOC | Maximum [Member] | Product Development Milestones [Member] | On Acquisition Date [Member]
Fair Value Measurements [Line Items]
Potential milestone payment				20,000
GenePOC | Maximum [Member] | Financial Performance Targets [Member]
Fair Value Measurements [Line Items]
Potential milestone payment				50,000
GenePOC | Maximum [Member] | Product Development Milestones And Financial Performance Targets [Member]
Fair Value Measurements [Line Items]
Potential milestone payment				64,000
GenePOC | Maximum [Member] | Product Development Milestones And Financial Performance Targets [Member] | On Acquisition Date [Member]
Fair Value Measurements [Line Items]
Potential milestone payment				$ 70,000
Interest Rate Swap [Member]
Fair Value Measurements [Line Items]
Notional amount			$ 25,000

Business Combinations - Additio

Business Combinations - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Apr. 30, 2022	Jul. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Goodwill			$ 116,302	$ 114,668	$ 114,186
Net Cash	$ 3,750
Business acquisitions gross	4,250
Finite lived intangible assets amortization expense			9,912	8,776	$ 7,744
Increase in value of acquired inventories			100
BreathTek [Member]
Business acquisitions gross		$ 19,585
Consideration holdback		1,000
Business combination, recognized identifiable assets acquired and liabilities assumed, inventory		9,955
BreathTek [Member] | Customer Relationships [Member]
Business combination, recognized identifiable assets acquired and liabilities assumed, finite-lived intangibles		$ 9,630
Finite lived intangible assets useful life		5 years
Finite lived intangible assets amortization expense			1,919	$ 324
Euprotein [Member]
Goodwill	3,947		$ 3,947
Business combination, recognized identifiable assets acquired and liabilities assumed, inventory	10
Property, plant and equipment	279
Prepaid expense	$ 14

Business Combinations - Schedul

Business Combinations - Schedule of Consolidated Results of Net Revenue or Losses (Detail) - BreathTek [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Net revenues	$ 23,100	$ 3,840
Net earnings	$ 7,500	$ 1,000

Business Combinations - Consoli

Business Combinations - Consolidated Pro Forma Results Of The Combined Entities (Detail) - BreathTek [Member] - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Business Acquisition, Pro Forma Information [Abstract]
Net revenues	$ 333,018	$ 337,118
Net earnings	$ 42,459	$ 77,066

Lead Testing Matters - Addition

Lead Testing Matters - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Accrued Recall and related notification payable	$ 430	$ 5,100
Loss Contingency, Estimate of Possible Loss	10,000
DOJ Subpoena [Member]
Legal fees	$ 3,510	$ 2,803	$ 2,035
Litigation filing date	April 17, 2018

Cash and Cash Equivalents - Com

Cash and Cash Equivalents - Components of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 81,453	$ 49,771
Institutional Money Market Funds [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	1,027	1,020
Cash on hand, unrestricted [Member]
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 80,426	$ 48,751

Inventories, Net - Components o

Inventories, Net - Components of Inventories, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Inventory [Line Items]
Raw materials	$ 15,726	$ 14,843
Work-in-process	21,570	25,072
Total	67,814	76,842
Instruments [Member]
Inventory [Line Items]
Finished goods	1,796	2,260
Kits and Reagents [Member]
Inventory [Line Items]
Finished goods	$ 28,722	$ 34,667

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets, Net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020	Apr. 30, 2022
Amortization of identifiable assets	$ 9,912	$ 8,776	$ 7,744
2023	9,905
2024	9,900
2025	9,890
2026	8,900
2027	6,645
Increase (decrease) in goodwill during the period	1,634	482
Goodwill	116,302	114,668	$ 114,186
Diagnostics [Member]
Increase (decrease) in goodwill during the period	(492)
Increase (decrease) in goodwill foreign currency translation adjustment		56
Life Science [Member]
Increase (decrease) in goodwill during the period	2,126
Increase (decrease) in goodwill foreign currency translation adjustment		433
Exalenz [Member]
Increase (decrease) in goodwill during the period		$ (7)
Euprotein [Member]
Goodwill	$ 3,947			$ 3,947

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets, Net - Summary of Acquired Intangible Assets Subject to Amortization (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 127,359	$ 138,407
Accumulated Amortization	53,228	54,256
Manufacturing Technologies, Core Products and Cell Lines [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	56,289	64,867
Accumulated Amortization	20,321	25,084
Tradenames, Licenses and Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	18,257	18,489
Accumulated Amortization	10,491	9,492
Customer Lists, Customer Relationships, and Supply Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	52,703	54,941
Accumulated Amortization	22,363	19,649
Non-Compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	110	110
Accumulated Amortization	$ 53	$ 31

Leasing Arrangements - Schedule

Leasing Arrangements - Schedule of Condensed Income Statement Of Operation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Condensed Income Statements, Captions [Line Items]
Right-of-use assets, net obtained in exchange for operating lease liabilities	$ 3,068	$ 1,073
Lease costs within cost of sales
Condensed Income Statements, Captions [Line Items]
Operating lease cost	905	795
Lease costs within operating expenses
Condensed Income Statements, Captions [Line Items]
Operating lease cost	$ 1,406	$ 1,542

Leasing Arrangements - Schedu_2

Leasing Arrangements - Schedule of Weighted Average Remaining Lease Term and Discount Rate (Detail)	Sep. 30, 2022	Sep. 30, 2021
Weighted Average Remaining Lease Term And Weighted Average Discount Rate Used To Measure Operating Lease [Abstract]
Weighted average remaining lease term	3 years 10 months 24 days	3 years 7 months 6 days
Average discount rate	3.50%	3.20%

Leasing Arrangements - Schedu_3

Leasing Arrangements - Schedule of maturities of lease liabilities (Detail) $ in Thousands	Sep. 30, 2022 USD ($)
Operating lease liabilities
2023	$ 1,952
2024	1,614
2025	1,343
2026	780
2027	536
Thereafter	135
Total lease payments	6,360
Less amount of lease payment representing interest	(403)
Total present value of lease payments	$ 5,957

Leasing Arrangements - Schedu_4

Leasing Arrangements - Schedule Of Supplemental Cash Flow Information (Cash Paid for Amounts Included in Measurement of Lease Liabilities) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Cash Flow, Operating Activities, Lessee [Abstract]
Operating cash flows from operating leases	$ 2,338	$ 2,228	$ 1,693

Bank Credit Arrangements - Addi

Bank Credit Arrangements - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Debt Instrument [Line Items]
Cash paid for interest	$ 934	$ 1,348	$ 2,690
Line of credit facility borrowing Capacity	200,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit outstanding	$ 25,000	$ 60,000
Expiration of credit facility	October 2026
Revolving credit facility interest rate percentage	2.69%	2.51%

Income Taxes - Earnings Before

Income Taxes - Earnings Before Income Taxes and Related Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Domestic	$ (14,012)	$ 11,354	$ 9,068
Foreign	68,329	79,097	50,225
Earnings Before Income Taxes	54,317	90,451	59,293
Federal
Current	(460)	4,431	1,173
Deferred	(1,125)	(2,595)	744
State and local	451	1,163	1,170
Foreign
Current	13,316	16,305	10,194
Deferred	(324)	(260)	(174)
Income Tax Provision	$ 11,858	$ 19,044	$ 13,107

Income Taxes - Reconciliation B

Income Taxes - Reconciliation Between the Statutory U.S. Income Tax Rate and Effective Rate Derived by Dividing the Provision for Income Taxes by Earnings Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Computed income taxes at statutory rate	$ 11,407	$ 18,995	$ 12,452
Increase (decrease) in taxes resulting from -
State and local income taxes	362	1,204	773
Foreign-Derived Intangible Income tax	0	(563)	(136)
Global Intangible Low Taxed Income ("GILTI") tax	6,924	8,061	4,970
Foreign tax credit	(6,572)	(7,802)	(4,767)
Foreign tax rate differences	(1,679)	(869)	(534)
DOJ Lead Care legal matter accrual	2,100	0	0
Uncertain tax position activity	166	205	62
Valuation allowance	197	729	229
Stock-based compensation	825	(498)	41
Transaction Costs			548
Unrepatriated earnings	(1,148)	680	185
Other, net	(330)	(1,098)	(716)
Income Tax Provision	$ 11,858	$ 19,044	$ 13,107
Computed income taxes at statutory rate	21%	21%	21%
State and local income taxes, rate	0.70%	1.30%	1.30%
Foreign-Derived Intangible Income tax, rate	0%	(0.60%)	(0.20%)
Global Intangible Low Taxed Income tax, rate	12.70%	8.90%	8.40%
Foreign tax credit, rate	(12.10%)	(8.60%)	(8.00%)
Foreign tax rate differences, rate	(3.10%)	(1.00%)	(0.90%)
DOJ LeadCare legal matter accrual, rate	3.90%
Uncertain tax position activity, rate	0.30%	0.20%	0.10%
Valuation allowance, rate	0.40%	0.80%	0.30%
Stock-based compensation, rate	1.50%	(0.50%)	0.10%
Transaction costs, rate			0.90%
Unrepatriated earnings, rate	(2.10%)	0.80%	0.30%
Other, net, rate	(0.60%)	(1.20%)	(1.20%)
Total, rate	21.80%	21.10%	22.10%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Income Taxes Disclosure [Line Items]
Deferred tax assets operating loss and tax credit carryforwards	$ 12,108	$ 12,711
Deferred tax assets	21,380	20,319
Unrecognized income tax benefits	774	700	$ 568	$ 509
Amount of unrecognized tax benefits which would favorably affect the effective tax rate if recognized	700
Penalties and interest	24	31
Accrued for the payment of interest and penalties	$ 194	170
Uncertain tax positions expected to be paid or settled	12 months
Cash paid for income taxes	$ 26,824	27,466	$ 9,816
Presumed repatriation of foreign earnings	283	865
Deferred tax assets, change in valuation allowance	$ 1,125	1,322
Domestic [Member]
Income Taxes Disclosure [Line Items]
Deferred tax assets operating loss and tax credit carryforwards		179
Open Tax Years	fiscal 2018 remain open
Foreign [Member]
Income Taxes Disclosure [Line Items]
Deferred tax assets operating loss and tax credit carryforwards	$ 12,108	$ 12,532
Aggregate amount of state and foreign operating loss carryforwards	$ 87,000
Open Tax Years	2017 and forward

Income Taxes - Components of Ne

Income Taxes - Components of Net Deferred Tax Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Deferred tax assets -
Valuation reserves and non-deductible expenses	$ 4,274	$ 4,939
Stock compensation expense not deductible	2,609	2,276
Net operating loss and tax credit carryforwards	12,108	12,711
Intangible asset basis differences and amortization	1,254	505
Unrepatriated earnings	1,205	0
Other	1,357	1,512
Subtotal	22,807	21,943
Less valuation allowance	(1,427)	(1,624)
Deferred tax assets	21,380	20,319
Deferred tax liabilities -
Property, plant and equipment basis differences and depreciation	(5,540)	(4,778)
Intangible asset basis differences and amortization	(6,218)	(7,000)
Unrepatriated earnings	(922)	(865)
Deferred tax liabilities	(12,680)	(12,643)
Net deferred tax assets	$ 8,700	$ 7,676

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Unrecognized income tax benefits at beginning of year	$ 700	$ 568	$ 509
Additions for tax positions of prior years	0	34
Additions for tax positions of current year	138	138	104
Tax examination and other settlements	(64)	(40)	(45)
Unrecognized income tax benefits at end of year	$ 774	$ 700	$ 568

Income Taxes - Summary Of The C

Income Taxes - Summary Of The Company's GILTI and foreign tax credit (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
GILTI inclusion	$ 32,971	$ 38,384	$ 23,666
Tax expense	6,924	8,061	4,970
Foreign tax credit	$ (6,572)	$ (7,802)	$ (4,767)

Employee Benefits - Additional

Employee Benefits - Additional Information (Detail) $ / shares in Units, $ in Thousands	12 Months Ended			36 Months Ended
	Sep. 30, 2022 USD ($) Stock-Plan $ / shares shares	Sep. 30, 2021 USD ($) $ / shares	Sep. 30, 2020 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) Stock-Plan $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of employers contribution as percentage of employees contribution	100%
Maximum percentage of employers contribution on eligible compensation	4%
Discretionary and matching contributions to plan	$ 2,727	$ 2,869	$ 2,434
Number of active stock-based compensation plan | Stock-Plan	2			2
Rate of exercise price of underlying common shares	100%
Weighted average grant-date fair value | $ / shares	$ 9.26	$ 9.18	$ 3.54
Weighted average remaining vesting period	1 year 29 days
Number of restricted share units vested | shares	306
Stock-based compensation	$ 6,900	$ 4,156	$ 3,802
Total income tax benefit recognized in stock-based compensation arrangements	$ 1,638	1,516	898
Stock compensation expense expected period for recognition	2023 through 2026
Stock compensation expense to adjust estimated forfeiture rates to actual	$ 192	183	148
Total intrinsic value of options exercised	3,032	2,890	1,585
Total grant-date fair value of options that vested	1,187	621	528
Proceeds from exercises of stock options	$ 2,450	$ 3,052	$ 3,559
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Range of forfeiture rates	0%	0%	0%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Range of forfeiture rates	16%	16%	16%
Chief Executive Officer [Member] | Amended and Restated Employment Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted, Shares | shares			198
Restricted share units granted | shares			100
Weighted average grant-date fair value | $ / shares			$ 3.38
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage			100%
Vesting End Date			Oct. 01, 2022
Restricted Stock Units and Restricted Stock Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted share units granted | shares				875
Weighted-average grant date fair value of restricted share units granted | $ / shares	$ 20.5	$ 18.81	$ 10.13
Weighted-average grant date fair value | $ / shares	$ 17.34
Restricted share units outstanding | shares	790			790
Weighted average grant date fair value of outstanding restricted share units | $ / shares	$ 15.93			$ 15.93
Intrinsic value of restricted share units	$ 24,898			$ 24,898
Stock-based compensation	5,486	$ 3,076	$ 2,796
Stock-based compensation	$ 5,821			$ 5,821
Restricted Stock Units and Restricted Stock Shares [Member] | Chief Executive Officer [Member] | Amended and Restated Employment Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant date fair value | $ / shares			$ 10.1
Performance Based Restricted Stock Units [Member] | Milestone [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted share units granted | shares	105
Weighted-average grant date fair value of restricted share units granted | $ / shares	$ 19.54
Stock-based compensation	$ 510
Performance Based Restricted Stock Units [Member] | Minimum [Member] | Milestone [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50%
Performance Based Restricted Stock Units [Member] | Maximum [Member] | Milestone [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	200%
2012 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for grant | shares	1,839			1,839
Maximum terms	10 years
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 1,414	$ 1,080	$ 1,006
Stock-based compensation	$ 905			$ 905
2021 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for grant | shares	2,839			2,839
Options granted, authorizing limit | shares	2,200			2,200
Maximum terms	10 years

Employee Benefits - Black-Schol

Employee Benefits - Black-Scholes Option Pricing Model to Determine Grant-date Fair Value for Stock Options (Detail)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Share price volatility			34%
Life of option			6 years 6 months 3 days
Risk-free interest rates			1.60%
Dividend yield	0%	0%	0%
Minimum [Member]
Share price volatility	51%	53%
Life of option	4 years	4 years
Risk-free interest rates	0.95%	0.26%
Maximum [Member]
Share price volatility	59%	59%
Life of option	7 years 21 days	7 years 5 months 19 days
Risk-free interest rates	1.73%	0.79%

Employee Benefits - Summary of

Employee Benefits - Summary of Stock Option Plans (Detail) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Outstanding beginning of period, Options | shares	1,001
Grants, Options | shares	163
Exercises, Options | shares	(186)
Forfeitures, Options | shares	0
Cancellations, Options | shares	(9)
Outstanding end of period, Options | shares	969
Exercisable end of period, Options | shares	612
Outstanding beginning of period, Weighted Average Exercise Price | $ / shares	$ 15.31
Grants, Weighted Average Exercise Price | $ / shares	19.52
Exercises, Weighted average exercise price | $ / shares	13.27
Forfeitures, Weighted average exercise price | $ / shares	0
Cancellations, Weighted average exercise price | $ / shares	20.26
Outstanding end of period, Weighted Average Exercise Price | $ / shares	16.55
Exercisable end of period, Weighted average exercise price | $ / shares	$ 16.62
Outstanding end of period, Weighted Average remaining life	6 years 2 months 8 days
Exercisable end of period, Weighted Average remaining life	4 years 11 months 19 days
Outstanding end of period, Aggregate intrinsic value | $	$ 14,515
Exercisable end of period, Aggregate intrinsic value | $	$ 9,124

Employee Benefits - Summary o_2

Employee Benefits - Summary of Nonvested Options (Detail) - $ / shares shares in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Nonvested beginning of period, Options	403
Granted, Options	163
Vested, Options	(209)
Forfeitures, Options	0
Nonvested end of period, Options	357	403
Nonvested beginning of period, Weighted Average Grant Date Fair Value	$ 5.7
Granted, Weighted Average Grant Date Fair Value	9.26	$ 9.18	$ 3.54
Vested, Weighted Average Grant Date Fair Value	5.73
Forfeitures, Weighted Average Grant Date Fair Value	0
Nonvested end of period, Weighted Average Grant Date Fair Value	$ 7.3

Contingent Obligations and No_3

Contingent Obligations and Non-Current Liabilities - Schedule of Government Grant Obligations Reflected in Condensed Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021
Contingent Obligations and NonCurrent Liabilities Disclosure [Abstract]
Current liabilities	$ 667	$ 638
Liabilities, Noncurrent	$ 4,620	$ 5,176

Contingent Obligations and No_4

Contingent Obligations and Non-Current Liabilities - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Government grant obligations	$ 5,287	$ 5,814
Breath ID Products [Member]
Percent of breath ID revenue for grant repayment	3%
Potential Future Severance Indemnity [Member]
Liability for potential severance indemnity	$ 566	754
Former Chief Executive Officer [Member]
Post employment benefit obligations	$ 1,284	$ 1,676
Maximum [Member] | Long Term Government Grant Obligations [Member]
Percentage of interest on grants	2.02%
Minimum [Member] | Long Term Government Grant Obligations [Member]
Percentage of interest on grants	0.58%

National Institutes of Health_2

National Institutes of Health Contracts - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Feb. 01, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Health Contracts Relating To Research And Development [Line Items]
Grant Contract Lease Term	24 months
Grant Receipts Upon Milestone Achievement	$ 8,000
RADx grant proceeds offsetting cost of equipment		$ 1,250	$ 1,500	$ 0
Building and Building Improvements [Member]
Health Contracts Relating To Research And Development [Line Items]
RADx grant proceeds offsetting cost of equipment		$ 2,750
National Institute Of Health [Member] | Reimbursement Of Research And Development Expenditure Accrued [Member]
Health Contracts Relating To Research And Development [Line Items]
Reimbursement of research and development expenditure			$ 1,000

Reportable Segments and Major_3

Reportable Segments and Major Concentration Data - Consolidated Net Revenues (Detail) - Customer Concentration Risk [Member] - Revenues [Member] - Segment Level [Member]	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Customer A [Member] | Diagnostics [Member]
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]
Concentration percentage	8%	10%	12%
Customer B [Member] | Diagnostics [Member]
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]
Concentration percentage	10%	11%	13%
Customer C [Member] | Diagnostics [Member]
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]
Concentration percentage	11%	12%	7%
Customer D [Member] | Life Science [Member]
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]
Concentration percentage	3%	3%	13%
Customer E [Member] | Life Science [Member]
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]
Concentration percentage	10%	13%	11%
Customer F [Member] | Life Science [Member]
Entity Wide Portfolio Carrying Amount, Major Customer [Line Items]
Concentration percentage	18%	4%	0%

Reportable Segments and Major_4

Reportable Segments and Major Concentration Data - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 333,018	$ 317,896	$ 253,667
Identifiable assets	$ 5,000
Customer Concentration Risk [Member] | Accounts Receivable [Member] | VIVO Life Science [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage		11%
Customer Concentration Risk [Member] | Life Science Segment Ten Largest Customer [Member] | Sales Revenue, Net [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage	30%	27%	25%
Customer Concentration Risk [Member] | Life Science Segment Ten Largest Customer [Member] | Sales Revenue, Net [Member] | Operating Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage	56%	44%	48%
Customer Concentration Risk [Member] | One Single Customer [Member] | Sales Revenue, Net [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage	10%	10%	10%
Customer Concentration Risk [Member] | One Of The Diagnositic Or Life Science Segment Customer [Member] | Sales Revenue, Net [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage	10%	10%	10%
Customer Concentration Risk [Member] | Minimum [Member] | Accounts Receivable [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage	12%
Customer Concentration Risk [Member] | VIVO Customer A Member [Member] | Accounts Receivable [Member] | VIVO Diagnostics [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage	12%
Customer Concentration Risk [Member] | VIVO Customer E [Member] | Accounts Receivable [Member] | VIVO Life Science [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage		10%
Foreign Customers, Combined International for Diagnostics and Life Science [Member] | Sales Revenue, Net [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 170,467	$ 173,475	$ 121,596
Product Concentration Risk [Member] | Three Diagnostics Product Families [Member] | Sales Revenue, Net [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk percentage	39%	32%	39%

Reportable Segments and Major_5

Reportable Segments and Major Concentration Data - Significant Revenue Information by Country for Diagnostics and Life Science Reportable Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 333,018	$ 317,896	$ 253,667
Diagnostics [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	155,903	127,760	121,132
Diagnostics [Member] | United States and territories [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	130,101	99,636	95,382
Diagnostics [Member] | Italy [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	9,741	12,240	9,797
Diagnostics [Member] | United Kingdom [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	3,972	2,197	2,312
Diagnostics [Member] | Belgium [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,339	1,554	1,440
Diagnostics [Member] | Holland [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,051	1,279	1,183
Diagnostics [Member] | Other Countries [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	9,699	10,854	11,018
Life Science [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	177,115	190,136	132,535
Life Science [Member] | South Korea [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	33,642	9,242	1,908
Life Science [Member] | United States and territories [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	32,450	44,785	36,689
Life Science [Member] | Italy [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	3,735	7,516	4,067
Life Science [Member] | Germany [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	17,969	18,460	14,190
Life Science [Member] | China [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	15,368	13,559	19,047
Life Science [Member] | United Kingdom [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	12,882	13,097	14,765
Life Science [Member] | France [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	11,948	10,733	5,579
Life Science [Member] | Spain [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	11,134	12,593	7,242
Life Science [Member] | Finland [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	10,317	17,936	2,518
Life Science [Member] | Turkey [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	7,858	7,281	2,819
Life Science [Member] | Japan [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	6,591	6,532	3,707
Life Science [Member] | Australia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	4,312	9,115	5,957
Life Science [Member] | Czech Republic [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,926	922	601
Life Science [Member] | India [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,257	5,558	2,099
Life Science [Member] | Switzerland [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	1,119	632	758
Life Science [Member] | Other Countries [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 4,607	$ 12,175	$ 10,589

Reportable Segments and Major_6

Reportable Segments and Major Concentration Data-Asset Concentration Segment Based on Geography (Detail) - USD ($) $ in Thousands	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Disclosure Of Asset Concentration Based On Geographical Location [Line Items]
Assets	$ 463,097	$ 449,722	$ 405,261
Israel [Member]
Disclosure Of Asset Concentration Based On Geographical Location [Line Items]
Assets	71,536	80,416
United Kingdom [Member]
Disclosure Of Asset Concentration Based On Geographical Location [Line Items]
Assets	27,927	30,027
Germany [Member]
Disclosure Of Asset Concentration Based On Geographical Location [Line Items]
Assets	16,734	22,293
Canada [Member]
Disclosure Of Asset Concentration Based On Geographical Location [Line Items]
Assets	15,875	15,236
Italy [Member]
Disclosure Of Asset Concentration Based On Geographical Location [Line Items]
Assets	$ 7,225	$ 6,921

Reportable Segments and Major_7

Reportable Segments and Major Concentration Data - Segment Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Segment Reporting Information [Line Items]
Net revenues	$ 333,018	$ 317,896	$ 253,667
Operating income (loss)	54,391	93,034	61,324
Depreciation and amortization	16,511	15,286	13,567
Capital expenditures	8,615	18,312	3,299
Goodwill	116,302	114,668	114,186
Other intangible assets, net	74,131	84,151	83,197
Total assets	463,097	449,722	405,261
Restructuring and litigation costs	20,298	2,803	2,080
Diagnostics [Member]
Segment Reporting Information [Line Items]
Net revenues	155,903	127,760	121,132
Life Science [Member]
Segment Reporting Information [Line Items]
Net revenues	177,115	190,136	132,535
Corporate [Member]
Segment Reporting Information [Line Items]
Operating income (loss)	(34,707)	(14,788)	(12,895)
Eliminations [Member]
Segment Reporting Information [Line Items]
Net revenues	(393)	(558)	(587)
Operating income (loss)	76	88	50
Total assets	(44)	(22)	(34)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Operating income (loss)	89,098	107,822	74,219
Operating Segments [Member] | Diagnostics [Member]
Segment Reporting Information [Line Items]
Net revenues	155,903	127,760	121,132
Net revenues	255	351	326
Operating income (loss)	2,982	(7,280)	5,276
Depreciation and amortization	14,708	13,432	11,451
Capital expenditures	6,882	15,827	1,850
Goodwill	94,412	94,904	94,855
Other intangible assets, net	74,129	84,149	83,179
Total assets	357,630	339,208	306,812
Operating Segments [Member] | Life Science [Member]
Segment Reporting Information [Line Items]
Net revenues	177,115	190,136	132,535
Net revenues	138	207	261
Operating income (loss)	86,040	115,014	68,893
Depreciation and amortization	1,803	1,854	2,116
Capital expenditures	1,733	2,485	1,449
Goodwill	21,890	19,764	19,331
Other intangible assets, net	2	2	18
Total assets	$ 105,511	$ 110,536	$ 98,483

Reportable Segments and Major_8

Reportable Segments and Major Concentration Data - Pre-tax Earnings Table (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Operating income (loss):	$ 54,391	$ 93,034	$ 61,324
Corporate operating expenses	(34,707)	(14,788)	(12,895)
Interest income	17	0	142
Interest expense	(1,189)	(1,878)	(2,632)
RADx initiative grant income	0	1,000	0
Other, net	1,098	(1,705)	459
Earnings Before Income Taxes	54,317	90,451	59,293
Operating Segments [Member]
Operating income (loss):	89,098	107,822	74,219
Operating Segments [Member] | Diagnostics [Member]
Operating income (loss):	2,982	(7,280)	5,276
Operating Segments [Member] | Life Science [Member]
Operating income (loss):	86,040	115,014	68,893
Eliminations [Member]
Operating income (loss):	$ 76	$ 88	$ 50

Commitments and Contingent Ob_2

Commitments and Contingent Obligations - Additional Information (Detail) - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Commitments Contingencies And Litigation [Line Items]
Annual royalty expenses	$ 2,300,000	$ 5,200,000	$ 1,900,000
2023	40,182,000
Thereafter	0
2024	1,109,000
Payments for indemnifications	0	0
Liabilities for indemnifications	$ 0	$ 0
Minimum [Member]
Commitments Contingencies And Litigation [Line Items]
Percentage of royalty payable	3%
Maximum [Member]
Commitments Contingencies And Litigation [Line Items]
Percentage of royalty payable	10%
Diagnostics [Member]
Commitments Contingencies And Litigation [Line Items]
Percentage of total royalty expense	40%	25%	80%
Life Science [Member]
Commitments Contingencies And Litigation [Line Items]
Percentage of total royalty expense	60%	75%	20%

Pending Merger - Additional Inf

Pending Merger - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jul. 07, 2022	Sep. 30, 2022
Subsequent Event [Line Items]
Par value	$ 0
Cash to be received per share upon merger	$ 34
Transaction related costs		$ 6,800

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Allowance for Doubtful Accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 1,078	$ 513	$ 537
Charged to Costs and Expenses	946	583	34
Deductions	(662)	(34)	(75)
Other	(37)	16	17
Balance at End of Period	1,325	1,078	513
Inventory Realizability Reserves [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	4,997	3,629	2,441
Charged to Costs and Expenses	5,121	2,703	1,775
Deductions	(3,882)	(1,297)	(564)
Other	(104)	(38)	(23)
Balance at End of Period	6,132	4,997	3,629
Valuation Allowances - Deferred Taxes [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	1,624	895	666
Charged to Costs and Expenses	666	729	335
Deductions	(760)	0	(106)
Other	(103)	0	0
Balance at End of Period	$ 1,427	$ 1,624	$ 895