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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

Components of Income Taxes Benefit (Provision)

The components of our benefit (provision) from income taxes consisted of the following for the fiscal years ended September 30,

		2012				2013				2014
		(Amounts in thousands)
Current benefit (provision):
Federal		$	116			$	(101	)		$	(46	)
State			60				995				(45	)
Total current benefit (provision)		$	176			$	894			$	(91	)
Deferred benefit (provision):
Federal			—				—				—
State			—				—				—
Total deferred benefit (provision)			—				—				—
Total income tax benefit (provision)		$	176			$	894			$	(91	)

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,

		2012				2013				2014
Federal tax benefit (provision)			(35.0	)%			(35.0	)%			(35.0	)%
State taxes, net of federal effect			16.8	%			0.7	%			(4.4	)%
Stock based compensation			(7.5	)%			(0.6	)%			(0.2	)%
Valuation allowance			50.2	%			45.0	%			42.5	%
Federal NOL carryback			12.6	%			0.0	%			0.0	%
Foreign rate differential			(15.4	)%			(2.9	)%			(3.0	)%
Other			(2.7	)%			(0.9	)%			(0.7	)%
Effective tax rate			19.0	%			6.3	%			(0.8	)%

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) as of September 30,

		2013				2014
		(Amounts in thousands)
Current deferred tax assets:
Inventories		$	1,494			$	1,712
Accrued expenses			1,269				1,110
Current deferred tax assets			2,763				2,822
Valuation allowance			(2,763	)			(2,822	)
Net current deferred tax assets		$	—			$	—
Long-term deferred tax assets:
Depreciation and amortization		$	8,275			$	6,008
Stock based compensation			4,216				3,902
Tax loss carryforwards			26,726				24,418
Other			364				374
Long-term deferred tax assets			39,581				34,702
Valuation allowance			(39,581	)			(34,702	)
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, 2013 and 2014 is as follows:

		2013				2014
		(Amounts in thousands)
Unrecognized tax benefits at the beginning of the year		$	1,498			$	224
Increases in tax positions for prior years			34				10
Decreases in tax positions for prior years			(1,308	)			—
Unrecognized tax benefits as of September 30,		$	224			$	234

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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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