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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2019
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Taxes | The components of income before income taxes are (in thousands):
| Fiscal year ended September 30,
| 2019 |  | 2018 (as adjusted)* |  | 2017 (as adjusted)*
United States | $ | 7,981 |  |  | $ | (2,427 | ) |  | $ | 5,229 |
International | 3,164 |  |  | 5,677 |  |  | 4,321 |
Income before income taxes | $ | 11,145 |  |  | $ | 3,250 |  |  | $ | 9,550 |
*Prior period information has been restated for the adoption of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, which we adopted on October 1, 2018.
Schedule of Components of Income Tax Provision | The components of the income tax provision are (in thousands):
| Fiscal year ended September 30,
| 2019 |  | 2018 (as adjusted)* |  | 2017 (as adjusted)*
Current: |  |  |  |  |
Federal | $ | 950 |  |  | $ | 526 |  |  | $ | 312 |
State | 290 |  |  | 57 |  |  | 165 |
Foreign | 746 |  |  | 1,412 |  |  | 1,756 |
Deferred: |  |  |  |  |
U.S. | (825 | ) |  | (536 | ) |  | (1,432 | )
Foreign | 26 |  |  | 160 |  |  | (654 | )
Income tax provision | $ | 1,187 |  |  | $ | 1,619 |  |  | $ | 147 |
*Prior period information has been restated for the adoption of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, which we adopted on October 1, 2018.
Schedule of Net Deferred Tax Asset | Net deferred tax asset consists of (in thousands):
| As of September 30,
| 2019 |  | 2018 (as adjusted)*
Non-current deferred tax asset | $ | 7,330 |  |  | $ | 6,600 |
Non-current deferred tax liability | (261 | ) |  | (334 | )
Net deferred tax asset | $ | 7,069 |  |  | $ | 6,266 |
Depreciation and amortization | $ | (480 | ) |  | $ | (856 | )
Inventories | 536 |  |  | 740 |
Compensation costs | 3,675 |  |  | 3,388 |
Other accruals | 3,870 |  |  | 1,422 |
Tax credit carryforwards | 4,911 |  |  | 7,063 |
Valuation allowance | (3,810 | ) |  | (3,291 | )
Identifiable intangible assets | (1,633 | ) |  | (2,298 | )
Other | — |  |  | 98 |
Net deferred tax asset | $ | 7,069 |  |  | $ | 6,266 |
*Prior period information has been restated for the adoption of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, which we adopted on October 1, 2018.
Schedule of Effective Income Tax Rate Reconciliation | The reconciliation of the statutory federal income tax amount to our income tax provision is (in thousands):
| Fiscal year ended September 30,
| 2019 |  | 2018 (as adjusted)* |  | 2017 (as adjusted)*
Statutory income tax amount | $ | 2,341 |  |  | $ | 809 |  |  | $ | 3,249 |
Increase (decrease) resulting from: |  |  |  |  |
State taxes, net of federal benefits | 196 |  |  | (71 | ) |  | 124 |
Manufacturing deduction | — |  |  | (364 | ) |  | (150 | )
Transaction costs | — |  |  | 79 |  |  | — |
Employee stock purchase plan | 59 |  |  | 56 |  |  | 79 |
Foreign operations | 225 |  |  | 318 |  |  | (142 | )
Non-deductible executive compensation | 171 |  |  | 27 |  |  | — |
Change in valuation allowance | 520 |  |  | (994 | ) |  | 77 |
Utilization of research and development tax credits | (2,112 | ) |  | (1,971 | ) |  | (1,405 | )
One-time transition tax | — |  |  | 250 |  |  | — |
Deferred balance sheet remeasure | 9 |  |  | 2,727 |  |  | — |
ASU 2016-09 excess stock compensation | (56 | ) |  | 643 |  |  | — |
Contingent consideration | 250 |  |  | 388 |  |  | (1,172 | )
Changes from provision to return | (511 | ) |  | (554 | ) |  | (196 | )
Adjustment of tax contingency reserves | 146 |  |  | 193 |  |  | (370 | )
Other, net | (51 | ) |  | 83 |  |  | 53 |
Income tax provision | $ | 1,187 |  |  | $ | 1,619 |  |  | $ | 147 |
*Prior period information has been restated for the adoption of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, which we adopted on October 1, 2018.
Schedule of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is (in thousands):
| Fiscal year ended September 30,
| 2019 |  | 2018 |  | 2017
Unrecognized tax benefits at beginning of fiscal year | $ | 1,561 |  |  | $ | 1,335 |  |  | $ | 1,708 |
Increases related to: |  |  |  |  |
Prior year income tax positions | 9 |  |  | 39 |  |  | 21 |
Current year income tax positions | 314 |  |  | 315 |  |  | 257 |
Decreases related to: |  |  |  |  |
Prior year income tax positions | (34 | ) |  | — |  |  | — |
Expiration of statute of limitations | (137 | ) |  | (128 | ) |  | (651 | )
Unrecognized tax benefits at end of fiscal year | $ | 1,713 |  |  | $ | 1,561 |  |  | $ | 1,335 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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