XML 67 R29.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2013
Income Tax Disclosure [Abstract] |
Components of Income Taxes Benefit | The components of our benefit from income taxes consisted of the following for the fiscal years ended September 30,
|  | 2011 |  |  | 2012 |  |  | 2013 |
|  | (Amounts in thousands) |
Current benefit: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | (235 | ) |  | $ | (116 | ) |  | $ | 101 |
State |  |  | (132 | ) |  |  | (60 | ) |  |  | (995 | )
Total current benefit |  |  | (367 | ) |  | $ | (176 | ) |  | $ | (894 | )
Deferred benefit: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |  |  |  | — |
Total deferred benefit |  |  | — |  |  |  | — |  |  |  | — |
Total income tax benefit |  | $ | (367 | ) |  | $ | (176 | ) |  | $ | (894 | )
Summary of Tax Rates | Below is a reconciliation of the statutory federal income tax rate to our effective tax rate for the fiscal years ended September 30,
|  | 2011 |  |  | 2012 |  |  | 2013 |
Federal tax (benefit) provision |  |  | (35.0 | )% |  |  | 35.0 | % |  |  | 35.0 | %
State taxes, net of federal effect |  |  | (6.8 | )% |  |  | (16.8 | )% |  |  | (0.7 | )%
Stock based compensation |  |  | 0.7 | % |  |  | 7.5 | % |  |  | 0.6 | %
Valuation allowance |  |  | 39.5 | % |  |  | (50.2 | )% |  |  | (45.0 | )%
Federal NOL carryback |  |  | (2.0 | )% |  |  | (12.6 | )% |  |  | 0.0 | %
Foreign rate differential |  |  | 0.0 | % |  |  | 15.4 | % |  |  | 2.9 | %
Other |  |  | 0.5 | % |  |  | 2.7 | % |  |  | 0.9 | %
Effective tax rate |  |  | (3.1 | )% |  |  | (19.0 | )% |  |  | (6.3 | )%
Components of Deferred Tax Assets and Liabilities | Deferred income taxes reflect the impact of temporary differences between the amount of assets and liabilities recognized for financial reporting purposes and such amounts recognized for income tax purposes. The tax effects of these temporary differences representing the components of deferred tax assets (liabilities) at September 30,
|  | 2012 |  |  | 2013 |
|  | (Amounts in thousands) |
Current deferred tax assets: |  |  |  |  |  |  |  |
Inventories |  | $ | 1,644 |  |  | $ | 1,494 |
Accrued expenses |  |  | 651 |  |  |  | 1,269 |
Current deferred tax assets |  |  | 2,295 |  |  |  | 2,763 |
Valuation allowance |  |  | (2,295 | ) |  |  | (2,763 | )
Net current deferred tax assets |  | $ | — |  |  | $ | — |
Long-term deferred tax assets: |  |  |  |  |  |  |  |
Depreciation and amortization |  | $ | 11,945 |  |  | $ | 8,275 |
Stock based compensation |  |  | 4,177 |  |  |  | 4,216 |
FIN 48 deferred tax asset |  |  | 482 |  |  |  | 70 |
Tax loss carryforwards |  |  | 29,196 |  |  |  | 26,726 |
Other |  |  | 182 |  |  |  | 294 |
Long-term deferred tax assets |  |  | 45,982 |  |  |  | 39,581 |
Valuation allowance |  |  | (45,982 | ) |  |  | (39,581 | )
Net long-term deferred tax assets |  | $ | — |  |  | $ | — |
Summary of Reconciliation of Unrecognized Tax Benefits | The reconciliation of the total amount recorded for unrecognized tax benefits at the beginning and end of the fiscal years ended September 30, 2012 and 2013 is as follows:
|  | 2012 |  |  | 2013 |
|  | (Amounts in thousands) |
Unrecognized tax benefits at the beginning of the year |  | $ | 1,581 |  |  | $ | 1,498 |
Increases in tax positions for prior years |  |  | 46 |  |  |  | 34 |
Decreases in tax positions for prior years |  |  | (32 | ) |  |  | (1,308 | )
Lapse of statute of limitations |  |  | (97 | ) |  |  | 0 |
Unrecognized tax benefits at September 30, |  | $ | 1,498 |  |  | $ | 224 |

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration