v3.26.1
Balance Sheet Components
 9 Months Ended
Jun. 30, 2026
Balance Sheet Related Disclosures [Abstract]  
Balance Sheet Components
8. Balance Sheet Components
Allowance for Credit Losses

Allowance for credit losses related to accounts receivable were $0.6 million and $0.6 million as of June 30, 2026 and September 30, 2025, respectively.

Prepaid Expenses and Other Current Assets

(in thousands)June 30,
2026		September 30,
2025
Prepaid expenses$9,961 $9,626 
Contract assets6,1863,857
Asset acquisition purchase consideration20,000—
Insurance receivable for litigation settlement costs16,340—
Other current assets1,7521,721
$54,239 $15,204 

The Company has determined that recovery of approximately $16.3 million from its liability insurers is probable and has accounted for insurance receivable for litigation settlement costs as of June 30, 2026 (see note 11, Commitments and Contingencies).
Inventories
Inventories consist of the following:
(in thousands)June 30,
2026		September 30,
2025
Raw materials$27,052 $20,191 
Work-in-process2,7382,265
Finished goods5,3725,853
$35,162 $28,309 
Property and Equipment, net
Property and equipment, net consists of the following:
(in thousands)June 30,
2026		September 30,
2025
Laboratory equipment$114,476 $101,583 
Furniture, fixtures and other equipment2,915 2,905 
Vehicles211 211 
Computer equipment3,470 3,176 
Computer software14,438 11,009 
Leasehold improvements68,538 58,277 
Construction in progress19,548 20,116 
$223,596 $197,277 
Less: Accumulated depreciation and amortization(111,708)(94,994)
$111,888 $102,283 

Construction in progress mainly represents equipment costs, leasehold improvement costs and internal use software development costs. The depreciation and amortization for the three and nine months ended June 30, 2026 was $6.5 million and $18.6 million, respectively. The depreciation and amortization for the three and nine months ended June 30, 2025 was $5.8 million and $18.1 million, respectively.

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:
(in thousands)June 30,
2026		September 30,
2025
Accrued Expenses$20,450$22,824
Litigation accruals19,729229
Liability for issuance of shares of common stock5,000—
Income and other taxes payable7,3764,543
Contract liabilities6,4666,884
Other current liabilities682722
$59,703 $35,202 
The Company recorded a litigation settlement liability for securities class action and derivative action of $17.1 million and $1.0 million, respectively, which is included in litigation accruals as of June 30, 2026 (see Note 11, Commitments and Contingencies).