| Detail of Selected Balance Sheet Accounts |
Detail of Selected Balance Sheet Accounts Inventories The components of inventories are summarized below (in thousands): | | | | | | | | | | | | | March 31, 2026 | | September 30, 2025 | | Raw materials, parts and sub-assemblies | $ | 92,881 | | | $ | 90,743 | | | Work-in-progress | 2,057 | | | 2,222 | | | Provision for excess and obsolete inventories | (8,634) | | | (8,246) | | | Total inventories | $ | 86,304 | | | $ | 84,719 | |
Property, Plant and Equipment Property, plant and equipment are summarized below (in thousands): | | | | | | | | | | | | | | | | | | March 31, 2026 | | September 30, 2025 | | | | | | Land | $ | 24,387 | | | $ | 24,436 | | | | | | | Buildings and improvements | 133,187 | | | 133,455 | | | | | | | Machinery and equipment | 100,534 | | | 99,840 | | | | | | | Furniture and fixtures | 3,530 | | | 3,056 | | | | | | | Construction in process | 5,728 | | | 2,110 | | | | | | | $ | 267,366 | | | $ | 262,897 | | | | | | | Less: Accumulated depreciation | (155,544) | | | (151,848) | | | | | | | Total property, plant and equipment, net | $ | 111,822 | | | $ | 111,049 | | | | | |
There were no assets under finance lease as of March 31, 2026 or September 30, 2025.
Accrued Product Warranty Activity in our product warranty accrual consisted of the following (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | Three months ended March 31, | | Six months ended March 31, | | | 2026 | | 2025 | | 2026 | | 2025 | | Balance at beginning of period | $ | 6,676 | | | $ | 6,106 | | | $ | 6,356 | | | $ | 5,822 | | | Increase to warranty expense | 1,694 | | | 1,357 | | | 3,663 | | | 2,854 | | | Deduction for warranty charges | (1,710) | | | (1,192) | | | (3,376) | | | (2,341) | | | Change due to foreign currency translation | (23) | | | 13 | | | (6) | | | (51) | | | Balance at end of period | $ | 6,637 | | | $ | 6,284 | | | $ | 6,637 | | | $ | 6,284 | |
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