Prepaid expenses and other current assets consisted of the following:


	June 30, 2026		September 30, 2025
Deposits for inventory	$	6,038	$	6,617
Puerto Rico sales tax receivable		714		491
Prepaid insurance		681		185
Prepaid commissions		470		410
Spain value-added tax and bank withholdings		402		360
Dues and subscriptions		241		207
Prepaid professional services		164		345
Trade shows and travel		100		60
Canadian goods and services and harmonized sales tax receivable		33		29
Other		184		38
	$	9,027	$	8,742

Deposits for inventory consisted of cash payments to vendors for inventory to be delivered in the future. The balance as of June 30, 2026 included $5,383 for the Puerto Rico EWS Project.

Puerto Rico sales tax receivable represents sales and use tax paid on importations into Puerto Rico that is recoverable from the Puerto Rico Treasury Department (“Hacienda”). The balance is eligible to be credited, refunded, or applied to other tax obligations

and is expected to be applied against the Company’s Puerto Rico income tax liability in its annual return.

Prepaid insurance consisted of premiums paid for health, commercial and corporate insurance. These premiums are amortized on a straight-line basis over the term of the agreements.

Prepaid commissions represented the current portion of sales commissions paid in connection with obtaining a contract with a customer. These costs are deferred and are amortized on a straight-line basis over the period of benefit, which is typically between three and five years. Amortization of prepaid commissions is included in selling, general and administrative expenses in the accompanying condensed consolidated statement of operations.

Spain value-added tax (“VAT”) is a consumption tax applied to most goods and services. Registered businesses can recover VAT paid on eligible purchases by submitting periodic tax returns. The VAT receivable represents the amount refundable from the Spanish tax authorities.

Dues and subscriptions consisted of payments made in advance for software subscriptions and trade and professional organizations. These payments are amortized on a straight-line basis over the term of the agreements.

Prepaid professional services consisted of payments made in advance for services such as accounting and legal services.

Trade shows and travel consisted of payments made in advance for trade show events.

The goods and services tax and harmonized sales tax (“GST/HST”) is a Canadian value-added tax that applies to many goods and services. Registrants may claim refundable tax credits for GST/HST incurred through filing periodic tax returns. This GST/HST receivable is a receivable from the Canadian Revenue Agency.