The accompanying year-end balance sheet as of September 30, 2025 was derived from audited, consolidated financial statements but does not include all disclosures required by GAAP. The unaudited interim Condensed Consolidated Financial Statements have been prepared on the same basis as the audited, consolidated financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for a fair statement of the Company’s financial position, results of operations, and cash flows for the periods presented.

Certain information and disclosures normally included in the Company’s annual consolidated financial statements have been condensed or omitted and, accordingly, the accompanying financial information should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2025 as filed with the U.S. Securities and Exchange Commission (“SEC”) on December 4, 2025 (the “2025 Annual Report on Form 10-K”).

During the second quarter of 2026, the Company identified immaterial errors related to overstatement of cost of goods sold primarily in the first quarter of 2026. The Company evaluated the errors in accordance with SEC Staff Accounting Bulletin No. 99, “Materiality,” codified in ASC 250, Accounting Changes and Error Corrections (“ASC 250”) and Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements,” and concluded that the errors were not material to the current or any previously issued financial statements and as such, the Company recorded the correction of these errors in the current period, which resulted in a $2.8 million reduction of cost of goods sold with an offset to inventory and accounts payable.

As previously disclosed in the 2025 Annual Report on Form 10-K, in connection with the preparation of its fiscal year 2025 consolidated financial statements, the Company identified errors in its consolidated financial statements for the years ended September 30, 2024 and 2023, as well as for interim periods within those years and the first three quarters and year-to-date periods within fiscal year 2025. Specifically, the Company's historical classification of certain operating expenses was misclassified between cost of revenue and operating expenses in its Consolidated Statement of Operations. The Company revised the previously issued financial statements for those periods to correct this error. Additionally, the Company corrected other previously identified immaterial misstatements, including (i) an understatement of the loss from discontinued operations for the interim period ended March 31, 2025, (ii) the effects of exchange rate changes on the Company’s foreign denominated restricted cash for periods within fiscal 2024, and (iii) certain other immaterial prior period errors. Information regarding the impact of the revision to the Company's previously issued Condensed Consolidated Statements of Operations, Condensed Consolidated Statements of Comprehensive Income (Loss), Condensed Consolidated Statements of Cash flows and Condensed Consolidated Balance Sheets for periods within fiscal 2025 is included in Note 20, Revision of Previously Issued Unaudited Quarterly Information in the notes to the audited consolidated financial statements included in the section titled “Financial Statements and Supplementary Data” in Part II, Item 8 of the 2025 Annual Report on Form 10-K. The applicable accompanying notes to the Condensed Consolidated Financial Statements have also been revised for the impact of these adjustments.


	Three months ended March 31, 2025
(unaudited)	As Previously Reported		Adjustments		As Revised
Revenue
Services	$	101,463	$	(80)	$	101,383
Total revenue	143,418		(80)		143,338
Cost of revenue
Products	23,159		1,835		24,994
Services	54,373		1,188		55,561
Total cost of revenue	77,532		3,023		80,555
Gross profit	65,886		(3,103)		62,783
Operating expenses
Research and development	6,869		733		7,602
Selling, general and administrative	71,588		(1,793)		69,795
Total operating expenses	82,037		(1,060)		80,977
Operating loss	(16,151)		(2,043)		(18,194)
Loss from continuing operations before income taxes	(10,505)		(2,042)		(12,547)
Income tax expense	7,680		(437)		7,243
Loss from continuing operations	(18,185)		(1,605)		(19,790)
Loss from discontinued operations, net of tax	(22,271)		(5,600)		(27,871)
Net loss	$	(40,456)	$	(7,205)	$	(47,661)

Basic net loss per share:
Loss from continuing operations	$	(0.40)	$	(0.03)	$	(0.43)
Loss from discontinued operations, net of tax	(0.49)		(0.12)		(0.61)
Basic net loss per share	$	(0.89)	$	(0.15)	$	(1.04)

Diluted net loss per share:
Loss from continuing operations	$	(0.40)	$	(0.03)	$	(0.43)
Loss from discontinued operations, net of tax	(0.49)		(0.12)		(0.61)
Diluted net loss per share	$	(0.89)	$	(0.15)	$	(1.04)

Weighted average shares used in computing net income (loss) per share:
Basic	45,732				45,732
Diluted	45,732				45,732


	Six months ended March 31, 2025
(unaudited)	As Previously Reported		Adjustments		As Revised
Revenue
Services	$	205,146	$	(154)	$	204,992
Total revenue	290,928		(154)		290,774
Cost of revenue
Products	48,493		542		49,035
Services	107,878		2,259		110,137
Total cost of revenue	156,371		2,801		159,172
Gross profit	134,557		(2,955)		131,602
Operating expenses
Research and development	13,249		1,466		14,715
Selling, general and administrative	144,801		(5,030)		139,771
Total operating expenses	162,061		(3,564)		158,497
Operating loss	(27,504)		609		(26,895)
Loss from continuing operations before income taxes	(16,357)		611		(15,746)
Income tax expense	11,249		(132)		11,117
Loss from continuing operations	(27,606)		743		(26,863)
Loss from discontinued operations, net of tax	(26,190)		(5,600)		(31,790)
Net loss	$	(53,796)	$	(4,857)	$	(58,653)

Basic net loss per share:
Loss from continuing operations	$	(0.60)	$	0.01	$	(0.59)
Loss from discontinued operations, net of tax	$	(0.57)	$	(0.13)	$	(0.70)
Basic net loss per share	$	(1.17)	$	(0.12)	$	(1.29)

Diluted net loss per share:
Loss from continuing operations	$	(0.60)	$	0.01	$	(0.59)
Loss from discontinued operations, net of tax	$	(0.57)	$	(0.13)	$	(0.70)
Diluted net loss per share	$	(1.17)	$	(0.12)	$	(1.29)

Weighted average shares used in computing net income (loss) per share:
Basic	45,658				45,658
Diluted	45,658				45,658

The following table summarizes the impact of the revisions in the Condensed Consolidated Statement of Comprehensive Income (Loss) for the interim periods ended March 31, 2025 (in thousands):


	Three months ended March 31, 2025
(unaudited)	As Previously Reported		Adjustments		As Revised
Net loss	$	(40,456)	$	(7,205)	$	(47,661)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	23,438		(38)		23,400
Total other comprehensive income (loss), net of tax	13,088		(38)		13,050
Comprehensive income (loss)	$	(27,368)	$	(7,243)	$	(34,611)


	Six months ended March 31, 2025
(unaudited)	As Previously Reported		Adjustments		As Revised
Net loss	$	(53,796)	$	(4,857)	$	(58,653)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(23,860)		(63)		(23,923)
Total other comprehensive income (loss), net of tax	(28,685)		(63)		(28,748)
Comprehensive income (loss)	$	(82,481)	$	(4,920)	$	(87,401)


	Six months ended March 31, 2025
	As Previously Reported		Adjustments		As Revised
Cash flows from operating activities
Net loss	$	(53,796)	$	(4,857)	$	(58,653)
Adjustments to reconcile net loss to net cash provided by operating activities:
Loss on assets held for sale	24,187		7,661		31,848
Deferred income taxes	(1,885)		(2,298)		(4,183)
Changes in operating assets and liabilities:
Inventories	(6,030)		250		(5,780)
Accounts Payable	1,864		117		1,981
Accrued compensation and tax withholdings	(2,379)		423		(1,956)
Other assets and liabilities	12,752		(1,295)		11,457
Net cash provided by operating activities	$	44,201	$	—	$	44,201

The preparation of financial statements in accordance with GAAP requires management to make certain estimates and assumptions that affect amounts reported in the financial statements and notes thereto. Although these estimates are based on the Company’s knowledge of current events and actions it may undertake in the future, actual results may differ from these estimates. Estimates are associated with recording accounts receivable, inventories, goodwill, intangible assets other than goodwill, long-lived assets, derivative financial instruments, deferred income taxes, warranty obligations, revenue over time, stock-based compensation expense, contingent consideration, and other accounts. The Company assesses the estimates on an ongoing basis and records changes in estimates in the period they occur and become known.

Certain transactions of the Company and its subsidiaries are denominated in currencies other than their functional currency. Foreign currency exchange gains (losses) generated from the settlement and remeasurement of these transactions are recognized in earnings and presented within “Other income” in the Condensed Consolidated Statements of Operations. Net foreign currency transaction and remeasurement losses were $0.6 million and gains were $1.6 million for the three months ended March 31, 2026 and 2025, respectively. Net foreign currency transaction and remeasurement losses were $1.5 million and $1.1 million for the six months ended March 31, 2026 and 2025, respectively.

In March 2024, the FASB issued Accounting Standards Update (“ASU”), 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU is intended to enhance the transparency and decision usefulness of income tax disclosures primarily through changes to the rate reconciliation and income taxes paid information. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024 on a prospective basis, with the option to apply the standard retrospectively. The Company will adopt this standard for the year ended September 30, 2026. The adoption of this standard will enhance the Company’s annual income tax disclosures but will not have an impact on its financial position or results of operations.

In November 2024, the FASB issued ASU 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures: Disaggregation of Income Statement Expenses. The ASU requires companies to disaggregate operating expenses into specific categories such as employee compensation, depreciation, and intangible asset amortization, by relevant expense caption on the statement of operations. Additionally, in January 2025, the FASB issued ASU 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures, to clarify the effective date of ASU 2024-03. ASU 2025-01 is effective for fiscal years beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027, on a retrospective or prospective basis, with early adoption permitted. The Company is currently evaluating the standard to determine the impact of adoption on its consolidated financial statements and disclosures.

In September 2025, the FASB issued ASU 2025-06, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. The ASU simplifies the capitalization guidance by removing all references to software development project stages so that the guidance is neutral to different software development methods. This update is effective for annual periods beginning after December 15, 2027. The ASU may be applied prospectively, retrospectively or using a modified transition approach. The Company is currently evaluating the impact of adoption of this ASU on its consolidated financial statements.

For further information regarding the Company’s significant accounting policies, please refer to Note 2, Summary of Significant Accounting Policies in the notes to the audited consolidated financial statements included in the section titled “Financial Statements and Supplementary Data” in Part II, Item 8 of the 2025 Annual Report on Form 10-K. There were no material changes to the Company’s critical accounting policies during the six months ended March 31, 2026.