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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

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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 change in unrecognized tax benefits.

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