Annual report pursuant to Section 13 and 15(d)

Variable Interest Entity (Tables)

Variable Interest Entity (Tables)

12 Months Ended

Sep. 30, 2022

Variable Interest Entity, Measure of Activity [Abstract]

Summary of Purchase Price Allocation of Purchase of Acquired Identifiable Assets, Liabilities Assumed and Goodwill

The table below outlines the purchase price allocation of the purchase for SW Financial to the acquired identifiable assets, liabilities assumed and goodwill (in $000’s):


Total purchase price	$	7,000
Accounts payable		12
Accrued liabilities		1,031
Total liabilities assumed		1,043
Total consideration		8,043
Accounts receivable		756
Intangible assets		3,570
Total assets acquired		4,326
Total goodwill	$	3,717

Summary of Assets Acquired and Liabilities Assumed Within Fair Value Hierarchy

The assets acquired and liabilities assumed were classified within the fair value hierarchy table below in accordance with our fair value measurements policy (see Note 2).


	Level 1		Level 3		Total
Accounts receivable, net	$	756	$	—	$	756
Intangible assets		—		3,570		3,570
Accounts payable		12		—		12
Accrued liabilities		1,031		—		1,031