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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2020
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,
| 2020 |  | 2019 |  | 2018
United States | $ | 3,756 |  |  | $ | 7,981 |  |  | $ | (2,427) |
International | 3,707 |  |  | 3,164 |  |  | 5,677 |
Income before income taxes | $ | 7,463 |  |  | $ | 11,145 |  |  | $ | 3,250 |
Schedule of Components of Income Tax Provision | The components of the income tax (benefit) expense are (in thousands):
| Fiscal year ended September 30,
| 2020 |  | 2019 |  | 2018
Current: |  |  |  |  |
Federal | $ | 709 |  |  | $ | 950 |  |  | $ | 526 |
State | 572 |  |  | 290 |  |  | 57 |
Foreign | 1,128 |  |  | 746 |  |  | 1,412 |
Deferred: |  |  |  |  |
U.S. | (2,911) |  |  | (825) |  |  | (536) |
Foreign | (446) |  |  | 26 |  |  | 160 |
Income tax (benefit) expense | $ | (948) |  |  | $ | 1,187 |  |  | $ | 1,619 |
Schedule of Net Deferred Tax Asset | Net deferred tax (liability) asset consists of (in thousands):
| As of September 30,
| 2020 |  | 2019
Non-current deferred tax asset | $ | 389 |  |  | $ | 7,330 |
Non-current deferred tax liability | (17,171) |  |  | (261) |
Net deferred tax (liability) asset | $ | (16,782) |  |  | $ | 7,069 |
Depreciation and amortization | $ | (1,037) |  |  | $ | (480) |
Lease asset | (3,415) |  |  | — |
Lease liability | 4,477 |  |  | — |
Inventories | 979 |  |  | 536 |
Compensation costs | 3,698 |  |  | 3,675 |
Other accruals | 3,985 |  |  | 3,870 |
Tax credit carryforwards | 6,021 |  |  | 4,911 |
Valuation allowance | (4,372) |  |  | (3,810) |
Identifiable intangible assets | (27,118) |  |  | (1,633) |
Net deferred tax (liability) asset | $ | (16,782) |  |  | $ | 7,069 |
Schedule of Effective Income Tax Rate Reconciliation | The reconciliation of the statutory federal income tax amount to our income tax (benefit) expense is (in thousands):
| Fiscal year ended September 30,
| 2020 |  | 2019 |  | 2018
Statutory income tax amount | $ | 1,567 |  |  | $ | 2,341 |  |  | $ | 809 |
Increase (decrease) resulting from: |  |  |  |  |
State taxes, net of federal benefits | 392 |  |  | 196 |  |  | (71) |
Manufacturing deduction | — |  |  | — |  |  | (364) |
Transaction costs | 143 |  |  | — |  |  | 79 |
Employee stock purchase plan | 127 |  |  | 59 |  |  | 56 |
Foreign operations | 431 |  |  | 225 |  |  | 318 |
Non-deductible executive compensation | 115 |  |  | 171 |  |  | 27 |
Change in valuation allowance | 173 |  |  | 520 |  |  | (994) |
Utilization of research and development tax credits | (2,881) |  |  | (2,173) |  |  | (1,971) |
One-time transition tax | — |  |  | — |  |  | 250 |
Deferred balance sheet remeasure | — |  |  | 9 |  |  | 2,727 |
ASU 2016-09 excess stock compensation | (673) |  |  | (56) |  |  | 643 |
Contingent consideration | (27) |  |  | 250 |  |  | 388 |
Changes from provision to return | (111) |  |  | (511) |  |  | (554) |
Adjustment of tax contingency reserves | 151 |  |  | 146 |  |  | 193 |
U.S. deduction for foreign export sales | (355) |  |  | (146) |  |  | — |
Global intangible low-taxed income | 31 |  |  | 162 |  |  | — |
Other, net | (31) |  |  | (6) |  |  | 83 |
Income tax (benefit) expense | $ | (948) |  |  | $ | 1,187 |  |  | $ | 1,619 |
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,
| 2020 |  | 2019 |  | 2018
Unrecognized tax benefits at beginning of fiscal year | $ | 1,713 |  |  | $ | 1,561 |  |  | $ | 1,335 |
Increases related to: |  |  |  |  |
Prior year income tax positions | 756 |  |  | 9 |  |  | 39 |
Current year income tax positions | 425 |  |  | 314 |  |  | 315 |
Decreases related to: |  |  |  |  |
Prior year income tax positions | — |  |  | (34) |  |  | — |
Settlements | (7) |  |  | — |  |  | — |
Expiration of statute of limitations | (287) |  |  | (137) |  |  | (128) |
Unrecognized tax benefits at end of fiscal year | $ | 2,600 |  |  | $ | 1,713 |  |  | $ | 1,561 |

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