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16. OPERATING SEGMENT INFORMATION (Tables) | 12 Months Ended
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Sep. 30, 2020
Segment Reporting [Abstract] |
Segment operating income (loss) | Segment operating loss and net loss before income taxes are shown in table below:
|  | Fiscal 2020 |  |  | Fiscal 2019 |
Revenues, net |  |  |  |  |  |  |  |
Distribution |  | $ | 20,752,000 |  |  | $ | 21,988,000 |
Design |  |  | 13,726,000 |  |  |  | 15,421,000 |
Total revenues, net |  | $ | 34,478,000 |  |  | $ | 37,409,000 |
Cost of sales |  |  |  |  |  |  |  |
Distribution |  | $ | 17,978,000 |  |  | $ | 18,613,000 |
Design |  |  | 9,862,000 |  |  |  | 12,215,000 |
Total cost of sales |  | $ | 27,840,000 |  |  | $ | 30,828,000 |
Loss from operations |  |  |  |  |  |  |  |
Distribution |  | $ | (1,604,000 | ) |  | $ | (1,377,000 | )
Design |  |  | (378,000 | ) |  |  | (1,720,000 | )
Total loss from operations |  | $ | (1,982,000 | ) |  | $ | (3,097,000 | )
Other (income)/expense, net |  |  |  |  |  |  |  |
Distribution |  | $ | (202,000 | ) |  | $ | 438,000 |
Design |  |  | (14,000 | ) |  |  | 73,000 |
Total other (income)/expense, net |  | $ | (216,000 | ) |  | $ | 511,000 |
Loss before income taxes |  |  |  |  |  |  |  |
Distribution |  | $ | (1,402,000 | ) |  | $ | (1,815,000 | )
Design |  |  | (364,000 | ) |  |  | (1,793,000 | )
Total loss before income taxes |  | $ | (1,766,000 | ) |  | $ | (3,608,000 | )
Revenues from External Customers | The following table sets forth our consolidated net revenues by geographic region for Fiscal 2020 and Fiscal 2019. All of the design segment customer revenues are classified under the United States within the Americas region:
|  | Fiscal 2020 |  |  | Fiscal 2019 |
EMEA Region: |  |  |  |  |  |  |  |
Germany |  | $ | 3,375,000 |  |  | $ | 3,875,000 |
Poland |  |  | 2,675,000 |  |  |  | 3,355,000 |
Great Britain |  |  | 267,000 |  |  |  | – |
Switzerland |  |  | – |  |  |  | 297,000 |
Austria |  |  | 406,000 |  |  |  | 186,000 |
Other |  |  | 362,000 |  |  |  | 166,000 |
Total EMEA Region |  |  | 7,085,000 |  |  |  | 7,879,000 |
Americas: |  |  |  |  |  |  |  |
United States [1] |  |  | 21,017,000 |  |  |  | 21,730,000 |
Other |  |  | 44,000 |  |  |  | 4,000 |
Total Americas |  |  | 21,061,000 |  |  |  | 21,734,000 |
APAC Region: |  |  |  |  |  |  |  |
Hong Kong |  |  | 4,876,000 |  |  |  | 6,017,000 |
Malaysia |  |  | 200,000 |  |  |  | 153,000 |
China |  |  | 217,000 |  |  |  | 318,000 |
Singapore |  |  | 228,000 |  |  |  | 564,000 |
Taiwan |  |  | 162,000 |  |  |  | 164,000 |
Other |  |  | 649,000 |  |  |  | 580,000 |
Total APAC Region |  |  | 6,332,000 |  |  |  | 7,796,000 |
Total Net Revenues |  | $ | 34,478,000 |  |  | $ | 37,409,000 |
[1] | Includes $13,726,000 and $15,421,000 of revenue in Fiscal 2020 and Fiscal 2019, respectively, attributed to the design segment whose customers reside in the United States.
Schedule of concentration percentages | The following customers or their affiliates or contract manufacturers accounted for more than 10% of the distribution segment’s net revenues, by geographic region, and in segment total for Fiscal 2020 and Fiscal 2019:
|  | Fiscal 2020 |
|  | EMEA |  |  | Americas |  |  | APAC |  |  | Total |
Customer A |  |  | 46% |  |  |  | 39% |  |  |  | 1% |  |  |  | 29% |
Customer B |  |  | 24% |  |  |  | 16% |  |  |  | 9% |  |  |  | 17% |
Customer C |  |  | – |  |  |  | 1% |  |  |  | 76% |  |  |  | 24% |
Customer D |  |  | 14% |  |  |  | 11% |  |  |  | 2% |  |  |  | 9% |
Totals |  |  | 84% |  |  |  | 67% |  |  |  | 88% |  |  |  | 79% |
|  | Fiscal 2019 |
|  | EMEA |  |  | Americas |  |  | APAC |  |  | Total |
Customer A |  |  | 42% |  |  |  | 42% |  |  |  | – |  |  |  | 30% |
Customer B |  |  | 29% |  |  |  | 22% |  |  |  | 6% |  |  |  | 19% |
Customer C |  |  | – |  |  |  | 3% |  |  |  | 76% |  |  |  | 28% |
Customer D |  |  | 13% |  |  |  | 15% |  |  |  | 3% |  |  |  | 10% |
Totals |  |  | 84% |  |  |  | 82% |  |  |  | 85% |  |  |  | 87% |
All of our design segment customers operate in the United States. The following customers accounted for more than 10% of the design segment’s net revenues for Fiscal 2020 and Fiscal 2019:
|  | Fiscal 2020 |  |  | Fiscal 2019 |
Customer 1 |  |  | 19% |  |  |  | 1% |
Customer 2 |  |  | 13% |  |  |  | 9% |
Customer 3 |  |  | 14% |  |  |  | 19% |
Customer 4 |  |  | – |  |  |  | 17% |
Total |  |  | 46% |  |  |  | 46% |
At September 30, 2020 and 2019, concentrations of accounts receivable with significant customers representing 10% or more of distribution segment accounts receivable were as follows:
|  | September 30, |
|  | 2020 |  |  | 2019 |
Customer A |  |  | 23% |  |  |  | 29% |
Customer B |  |  | 22% |  |  |  | 21% |
Customer C |  |  | 20% |  |  |  | 16% |
Customer D |  |  | 17% |  |  |  | 24% |
Totals |  |  | 82% |  |  |  | 90% |
At September 30, 2020 and 2019, concentrations of accounts receivable with significant customers representing 10% or greater of design segment accounts receivable were as follows:
|  | September 30, |
|  | 2020 |  |  | 2019 |
Customer 1 |  |  | 24% |  |  |  | 3% |
Customer 3 |  |  | 5% |  |  |  | 19% |
Customer 4 |  |  | – |  |  |  | 44% |
Customer 5 |  |  | 14% |  |  |  | 5% |
Customer 6 |  |  | 10% |  |  |  | 3% |
Totals |  |  | 53% |  |  |  | 74% |
Schedule of Long-Lived Assets | All of the Company’s long-lived assets are geographically located in the Americas region. See table below:
|  | September 30, |
|  | 2020 |  |  | 2019 |
|  | Consolidated |  |  | Distribution |  |  | Design |  |  | Consolidated |  |  | Distribution |  |  | Design |
Americas |  | $ | 215,000 |  |  | $ | 23,000 |  |  | $ | 192,000 |  |  | $ | 243,000 |  |  | $ | 18,000 |  |  | $ | 225,000 |
APAC |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
EMEA |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |
Total long-lived assets (net) |  | $ | 215,000 |  |  | $ | 23,000 |  |  | $ | 192,000 |  |  | $ | 243,000 |  |  | $ | 18,000 |  |  | $ | 225,000 |
Schedule of Operating Assets and Liabilities | Segment assets are shown in the table below:
|  | September 30, |
|  | 2020 |  |  | 2019 |
Distribution |  | $ | 8,289,000 |  |  | $ | 9,554,000 |
Design |  |  | 11,067,000 |  |  |  | 6,540,000 |
Total |  | $ | 19,356,000 |  |  | $ | 16,094,000 |
The following table presents total liabilities by operating segment for the years ended September 30, 2019 and 2018:
|  | September 30, |
|  | 2020 |  |  | 2019 |
Distribution |  | $ | 5,780,000 |  |  | $ | 6,061,000 |
Design |  |  | 6,993,000 |  |  |  | 2,322,000 |
Total |  | $ | 12,773,000 |  |  | $ | 8,383,000 |

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