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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2015
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,
|  | 2013 |  |  | 2014 |  |  | 2015 |
|  | (Amounts in thousands) |
Current benefit (provision): |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | (101 | ) |  | $ | (46 | ) |  | $ | (209 | )
State |  |  | 995 |  |  |  | (45 | ) |  |  | (87 | )
Total current benefit (provision) |  | $ | 894 |  |  | $ | (91 | ) |  | $ | (296 | )
Deferred benefit (provision): |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |  |  |  | 22,056 |
State |  |  | — |  |  |  | — |  |  |  | 5,654 |
Total deferred benefit (provision) |  |  | — |  |  |  | — |  |  |  | 27,710 |
Total income tax benefit (provision) |  | $ | 894 |  |  | $ | (91 | ) |  | $ | 27,414 |
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,
|  | 2013 |  |  | 2014 |  |  | 2015 |
Federal tax benefit (provision) |  |  | (35.0 | )% |  |  | (35.0 | )% |  |  | (35.0 | )%
State taxes, net of federal effect |  |  | 0.7 | % |  |  | (4.4 | )% |  |  | (3.2 | )%
Stock based compensation |  |  | (0.6 | )% |  |  | (0.2 | )% |  |  | (0.4 | )%
Valuation allowance |  |  | 45.0 | % |  |  | 42.5 | % |  |  | 171.5 | %
Foreign rate differential |  |  | (2.9 | )% |  |  | (3.0 | )% |  |  | (0.3 | )%
Other |  |  | (0.9 | )% |  |  | (0.7 | )% |  |  | (1.3 | )%
Effective tax rate |  |  | 6.3 | % |  |  | (0.8 | )% |  |  | 131.3 | %
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. In addition, the company maintains an excess benefit for share based payments of $5.2 million which may be used to offset future income taxes payable. The tax effects of these temporary differences representing the components of deferred tax assets (liabilities) as of September 30,
|  | 2014 |  |  | 2015 |
|  | (Amounts in thousands) |
Current deferred tax assets: |  |  |  |  |  |  |  |
Inventories |  | $ | 1,712 |  |  | $ | 1,361 |
Accrued expenses |  |  | 1,110 |  |  | $ | 911 |
Tax loss carryforwards |  |  | - |  |  | $ | 7,560 |
Current deferred tax assets |  |  | 2,822 |  |  |  | 9,832 |
Valuation allowance |  |  | (2,822 | ) |  |  | (578 | )
Net current deferred tax assets |  | $ | — |  |  | $ | 9,254 |
Long-term deferred tax assets: |  |  |  |  |  |  |  |
Depreciation and amortization |  | $ | 6,008 |  |  | $ | 5,152 |
Stock based compensation |  |  | 3,902 |  |  | $ | 3,776 |
Tax loss carryforwards |  |  | 24,418 |  |  |  | 9,890 |
Other |  |  | 374 |  |  |  | 585 |
Long-term deferred tax assets |  |  | 34,702 |  |  |  | 19,403 |
Valuation allowance |  |  | (34,702 | ) |  |  | (1,140 | )
Net long-term deferred tax assets |  | $ | — |  |  | $ | 18,263 |
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, 2014 and 2015 is as follows:
|  | 2014 |  |  | 2015 |
|  | (Amounts in thousands) |
Unrecognized tax benefits at the beginning of the year |  | $ | 224 |  |  | $ | 234 |
Increases in tax positions for prior years |  |  | 10 |  |  |  | 10 |
Unrecognized tax benefits as of September 30, |  | $ | 234 |  |  | $ | 244 |

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- 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
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- 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
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