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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2021
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Taxes | The components of income before income taxes are (in thousands):
| Year ended September 30,
| 2021 |  | 2020 |  | 2019
United States | $ | 5,380 |  |  | $ | 3,756 |  |  | $ | 7,981 |
International | 3,619 |  |  | 3,707 |  |  | 3,164 |
Income before income taxes | $ | 8,999 |  |  | $ | 7,463 |  |  | $ | 11,145 |
Schedule of Components of Income Tax Provision | The components of the income tax (benefit) expense are (in thousands):
| Year ended September 30,
| 2021 |  | 2020 |  | 2019
Current: |  |  |  |  |
Federal | $ | 1,388 |  |  | $ | 709 |  |  | $ | 950 |
State | 242 |  |  | 572 |  |  | 290 |
Foreign | 1,678 |  |  | 1,128 |  |  | 746 |
Deferred: |  |  |  |  |
Federal | (3,627) |  |  | (2,911) |  |  | (825) |
State | (618) |  |  | — |  |  | — |
Foreign | (430) |  |  | (446) |  |  | 26 |
Income tax (benefit) expense | $ | (1,367) |  |  | $ | (948) |  |  | $ | 1,187 |
Schedule of Net Deferred Tax Asset | Net deferred tax (liability) asset consists of (in thousands):
| As of September 30,
| 2021 |  | 2020
Non-current deferred tax asset | $ | 439 |  |  | $ | 389 |
Non-current deferred tax liability | (13,493) |  |  | (17,171) |
Net deferred tax liability | $ | (13,054) |  |  | $ | (16,782) |
Depreciation and amortization | $ | (1,399) |  |  | $ | (1,037) |
Lease asset | (3,683) |  |  | (3,415) |
Lease liability | 4,941 |  |  | 4,477 |
Inventories | 755 |  |  | 979 |
Compensation costs | 4,064 |  |  | 3,698 |
Other accruals | 6,387 |  |  | 3,985 |
Tax credit carryforwards | 3,026 |  |  | 6,021 |
Valuation allowance | (2,186) |  |  | (4,372) |
Identifiable intangible assets | (24,959) |  |  | (27,118) |
Net deferred tax (liability) asset | $ | (13,054) |  |  | $ | (16,782) |
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):
| Year ended September 30,
| 2021 |  | 2020 |  | 2019
Statutory income tax amount | $ | 1,890 |  |  | $ | 1,567 |  |  | $ | 2,341 |
Increase (decrease) resulting from: |  |  |  |  |
State taxes, net of federal benefits | 319 |  |  | 392 |  |  | 196 |
Transaction costs | 60 |  |  | 143 |  |  | — |
Employee stock purchase plan | 79 |  |  | 127 |  |  | 59 |
Foreign operations | 556 |  |  | 431 |  |  | 225 |
Non-deductible executive compensation | 150 |  |  | 115 |  |  | 171 |
Change in valuation allowance | (2,187) |  |  | 173 |  |  | 520 |
Capital Loss Expiration | 2,301 |  |  | — |  |  | — |
Utilization of research and development tax credits | (3,116) |  |  | (2,881) |  |  | (2,173) |
Deferred balance sheet remeasure | (952) |  |  | — |  |  | 9 |
ASU 2016-09 excess stock compensation | (1,131) |  |  | (673) |  |  | (56) |
Contingent consideration | 1,212 |  |  | (27) |  |  | 250 |
Changes from provision to return | (458) |  |  | (111) |  |  | (511) |
Adjustment of tax contingency reserves | 329 |  |  | 151 |  |  | 146 |
U.S. deduction for foreign export sales | (630) |  |  | (355) |  |  | (146) |
Global intangible low-taxed income | 33 |  |  | 31 |  |  | 162 |
Other, net | 178 |  |  | (31) |  |  | (6) |
Income tax (benefit) expense | $ | (1,367) |  |  | $ | (948) |  |  | $ | 1,187 |
Schedule of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is (in thousands):
| Year ended September 30,
| 2021 |  | 2020 |  | 2019
Unrecognized tax benefits at beginning of fiscal year | $ | 2,600 |  |  | $ | 1,713 |  |  | $ | 1,561 |
Increases related to: |  |  |  |  |
Prior year income tax positions | 40 |  |  | 756 |  |  | 9 |
Current year income tax positions | 507 |  |  | 425 |  |  | 314 |
Decreases related to: |  |  |  |  |
Prior year income tax positions | (155) |  |  | — |  |  | (34) |
Settlements | — |  |  | (7) |  |  | — |
Expiration of statute of limitations | (84) |  |  | (287) |  |  | (137) |
Unrecognized tax benefits at end of fiscal year | $ | 2,908 |  |  | $ | 2,600 |  |  | $ | 1,713 |

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