v3.23.1
Balance sheet components
12 Months Ended
Sep. 30, 2022
Balance Sheet Related Disclosures [Abstract]  
Balance sheet components Balance sheet components
The Company’s accounts receivable, net balance consists of the following:

September 30,
(in thousands) 20222021
Trade Receivables$35,706 $26,549 
Other Receivables4,822 2,337 
Allowance for doubtful accounts(234)(337)
Accounts Receivable, net$40,294 $28,549 

Inventories consist of the following:

September 30,
(in thousands) 20222021
Raw Materials$28,787 $18,778 
Work-in-process2,866 4,837 
Finished Goods7,654 8,185 
$39,307 $31,800 

The work-in-process inventory included consigned inventory of $0.1 million and $1.9 million as of September 30, 2022 and 2021 respectively.
Property and Equipment, net consists of the following:

September 30,
(in thousands) 20222021
Laboratory equipment$62,285 $48,439 
Furniture, fixtures and other equipment2,332 2,195 
Computer equipment2,815 2,977 
Computer software1,693 3,899 
Leasehold improvements14,371 5,066 
Construction in progress87,723 16,968 
171,218 79,544 
Less: Accumulated depreciation and amortization(31,777)(35,422)
$139,441 $44,122 

Construction in progress mainly represents equipment and leasehold improvements relating to the Wilsonville facility.

Other non-current assets
Other non-current assets consist of the following:

September 30,
(in thousands)20222021
Convertible note receivable$$3,021
Other non-current assets3,3854,653
$3,385$7,674

During 2021 and as amended in 2022, the Company entered into convertible promissory note agreements with a privately held company (“Borrower”) pursuant to which the Company agreed to loan to the Borrower $3.5 million in a series of loan installments, evidenced by a convertible promissory note having a maturity date of May 1, 2023 (“Convertible Note”). The Convertible Note accrues interest at a rate of 4% per annum. Outstanding principal and any unpaid accrued interest will be converted into preferred shares of the Borrower if before the repayment of the Note, the Borrower has an equity financing round. The convertible note receivable balance at September 30, 2022 is recognized in the prepaid expenses and other current assets on the balance sheet.

Other current liabilities
Other current liabilities consist of the following:

September 30,
(in thousands) 20222021
Contingent consideration$2,100$5,186
Indemnity holdbacks9,592
Income and sales taxes payable3,6612,440
Deferred revenue 3,4761,088
Other current liabilities908909
$19,737$9,623
Other non-current liabilities

The other non-current liabilities consist of the following:

September 30,
(in thousands) 20222021
Holdback$$4,671
Other non current liabilities60397
$60$5,068