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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of components of provision for income taxes of continuing operations

The components of the provision for income taxes of continuing operations are as follows:

						Year Ended September 30,
						2021						2020						2019
						(in thousands)
Current tax provision (benefit):
U.S. Federal						$	—					$	—					$	—
State						293						382						453
Foreign						847						313						611
						1,140						695						1,064
Deferred tax provision (benefit):
U.S. Federal						(23,315)						74						103
State						(1,252)						(27)						(31)
Foreign						57						59						64
						(24,510)						106						136
Total (benefit) provision						$	(23,370)					$	801					$	1,200

Schedule of significant components of deferred tax assets and liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows:

						September 30,
						2021						2020
						(in thousands)
Deferred tax assets:
Net operating losses—Foreign						$	13,593					$	12,709
Net operating losses—U.S.						31,456						35,126
Accrued vacation and bonus						678						571
Inventory capitalization						219						54
Allowance for doubtful accounts						96						65
Stock compensation expense						1,415						1,804
Operating lease assets						3,605						2,236
Depreciation						2,339						1,266
Other						897						893
Total deferred tax assets before valuation allowance						54,298						54,724
Less: valuation allowance						(13,813)						(41,788)
Net deferred tax assets						40,485						12,936
Deferred tax liabilities:
Amortization of intangibles						107						291
Amortization of goodwill						7,322						6,666
Capitalized costs						5,602						4,470
Operating lease liabilities						3,394						2,059
Pension liability						238						138
Total deferred tax liabilities						$	16,663					$	13,624
Net deferred taxes						$	23,822					$	(688)

Schedule of reconciliation of U.S. federal statutory rate to effective rate for continuing operations

The reconciliation of the U.S. federal statutory rate to the effective rate for continuing operations is as follows:

						Year Ended September 30,
						2021						2020						2019
U.S. statutory rate						21.0		%				21.0		%				21.0		%
Stock-based stock compensation expense						(14.1)		%				(14.9)		%				(2.0)		%
Nondeductible compensation expense						5.5		%				(6.0)		%				(0.6)		%
Other permanent items						0.1		%				(1.1)		%				(4.2)		%
State taxes						3.0		%				(13.2)		%				(0.4)		%
Net foreign rate differential						0.5		%				(0.8)		%				(0.6)		%
Unrecognized tax benefits						0.1		%				5.1		%				(1.5)		%
Change in valuation allowance						(98.9)		%				9.9		%				(22.5)		%
Write-down of deferred tax assets on share-based stock compensation						0.7		%				(12.3)		%				(7.9)		%
Write-down of deferred tax assets on net operating loss						(2.8)		%				(15.9)		%				10.6		%
Other						0.2		%				1.3		%				1.5		%
Effective rate						(84.7)		%				(26.9)		%				(6.6)		%

Schedule of reconciliation unrecognized tax benefits

The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands):

						Year Ended September 30,
						2021						2020						2019
Beginning balance at October 1						$	123					$	273					$	—
Additions based on positions related to the current year						20						—						—
Additions for tax positions of prior years						—						—						273
Reductions for tax positions of prior years						—						(150)						—
Settlements						—						—						—
Balance at September 30						$	143					$	123					$	273

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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.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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