Company: NOTV
Filing Date: 2025-12-05
Form Type: 10-K
Source: 0001628280-25-055483
Chunk: 185

Company: Inotiv, Inc.
Filing Date: 2025-12-05
Form: 10-K
Item: Item 1
Chunk 185
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 foreign currency exchange rates of the countries in which we do business will affect our financial position, results of operations, and cash flows. As the U.S. dollar strengthens against other currencies, the value of our non-U.S. revenue, expenses, assets, liabilities, and cash flows will generally decline when reported in U.S. dollars. The impact to net income (loss) as a result of a U.S. dollar strengthening will be partially mitigated by the value of non-U.S. expenses, which will decline when reported in U.S. dollars. As the U.S. dollar weakens versus other currencies, the value of the non-U.S. revenue, expenses, assets, liabilities, and cash flows will generally increase when reported in U.S. dollars.

A hypothetical 10% change in the foreign exchange rates applicable to our business would change our cash balance as of September 30, 2025 by approximately $0.5 million and our revenue for the twelve months ended September 30, 2025 by approximately $6.5 million.

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ITEM 8 – FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

Index to Consolidated Financial Statements

PageReports of Independent Registered Public Accounting Firm (PCAOB ID – 42)69Consolidated Financial Statements of Inotiv, Inc.73Consolidated Balance Sheets as of September 30, 2025 and 202473Consolidated Statements of Operations for the Fiscal Years Ended September 30, 2025, 2024 and 202374Consolidated Statement of Comprehensive Loss for the Fiscal Years Ended September 30, 2025, 2024 and 202375Consolidated Statements of Shareholders’ Equity for the Fiscal Years Ended September 30, 2025, 2024 and 202376Consolidated Statements of Cash Flows for the Fiscal Years Ended September 30, 2025, 2024 and 202377Notes to Consolidated Financial Statements781.    DESCRIPTION OF THE BUSINESS782.    BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES783.    REVENUE FROM CONTRACTS WITH CLIENTS874.    SEGMENT AND GEOGRAPHIC INFORMATION885.    GOODWILL AND INTANGIBLE ASSETS916.    DEBT937.    SUPPLEMENTAL BALANCE SHEET INFORMATION1038.    POST-EMPLOYMENT BENEFITS1059.    OTHER OPERATING EXPENSE10910.