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Restructuring
12 Months Ended
Sep. 30, 2021
Restructuring and Related Activities [Abstract]  
RESTRUCTURING RESTRUCTURING
Q1 FY2021 Restructuring
On October 7, 2020, our Board of Directors approved a reorganization of our IoT Products & Services business segment. The restructuring plan aligns the business segment's organization around product lines. Under this plan, we recorded a charge of $0.7 million for employee termination charges and eliminated 19 employment positions primarily in the U.S. during the three months ended December 31, 2020. In the second quarter of fiscal 2021 we recorded an additional $0.2 million related to this restructuring. In the third quarter of fiscal 2021 we recorded an additional $0.1 million related to this restructuring. The charges relating to this restructuring were fully paid during the fourth quarter of fiscal 2021.
2020 Restructuring
In second quarter of fiscal 2020, we recorded and re-aligned our product management group within IoT Products & Services segment and eliminated two employment positions. We recorded $38 thousand for employee termination charges. This was fully paid during the second quarter of fiscal 2020.
In the third quarter of fiscal 2020, we recorded $95 thousand of restructuring for employee termination charges primarily within our IoT Solutions segment. This resulted in the elimination of 22 employment positions. This restructuring was completed in the fourth quarter of fiscal 2020.
Manufacturing Transition
As announced in April 2018, we transferred the manufacturing functions of our Eden Prairie, Minnesota operations facility to existing contract manufacture suppliers. As a result, 53 employment positions in total were eliminated, resulting in restructuring charges amounting to approximately $0.5 million for employee costs during the third and fourth quarters of fiscal 2018 in our IoT Product and Services segment. The payments associated with these charges were completed in the first half of fiscal 2019.
2017 Restructuring
In May 2017, we approved a restructuring plan primarily impacting our France location, which is now closed. We also eliminated certain employment positions in the U.S. The restructuring was the result of a decision to consolidate our France operations to our Europe, Middle East and Africa ("EMEA") headquarters in Munich. The total restructuring charges amounted to $2.5 million in fiscal 2017, which included $2.3 million of employee costs and $0.2 million of contract termination costs during the third quarter of fiscal 2017 in our IoT Product and Services segment. These actions resulted in an elimination of 10 employment positions in the U.S. and 8 employment positions in France. The payments associated with these charges were completed during the first half of fiscal 2019.
10. RESTRUCTURING (CONTINUED)
Below is a summary of the restructuring charges and other activity within the restructuring accrual (in thousands):
2021 Restructuring2020 RestructuringManufacturing Transition2017 Restructuring
Employee Termination CostsEmployee Termination CostsEmployee Termination CostsEmployee Termination CostsOtherTotal
Balance at September 30, 2018$— $— $147 $293 $13 $453 
Restructuring charge— — — — — — 
Payments— — (108)(233)(18)(359)
Reversals— — (39)(53)(87)
Foreign currency fluctuation— — — (7)— (7)
Balance at September 30, 2019— — — — — — 
Restructuring charge— 133 — — — 133 
Payments— (117)— — — (117)
Reversals— (16)— — — (16)
Foreign currency fluctuation— — — — — — 
Balance at September 30, 2020— — — — — — 
Restructuring charge995 — — — — 995 
Payments(935)— — — — (935)
Reversals— — — — — — 
Foreign currency fluctuation(60)— — — — (60)
Balance at September 30, 2021$— $— $— $— $— $—