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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax (Provision) Benefit

Income (loss) before income taxes for the years ended September 30, 2019, 2018, and 2017 is comprised of the following (amounts shown in thousands):

			2019						2018						2017
Domestic			$	8,992					$	(1,584)					$	4,057
Foreign			(12,980)						(7,157)						(886)
Total			$	(3,988)					$	(8,741)					$	3,171

For the years ended September 30, 2019, 2018, and 2017 the income tax benefit (provision) was as follows (amounts shown in thousands):

			2019						2018						2017
Federal—current			$	(117)					$	(87)					$	(127)
Federal—deferred			639						(4,537)						8,291
State—current			(438)						(26)						(20)
State—deferred			515						773						2,748
Foreign—current			594						(270)						29
Foreign—deferred			2,071						1,081						—
Total			$	3,264					$	(3,066)					$	10,921

Schedule Net Deferred Tax Assets and Liabilities

Deferred Income Tax Assets and Liabilities

Significant components of the Company’s net deferred tax assets and liabilities as of September 30, 2019 and 2018 are as follows (amounts shown in thousands):

			2019						2018
Deferred tax assets:
Stock-based compensation			$	2,646					$	3,067
Net operating loss carryforwards			9,419						8,568
Research credit carryforwards			5,570						3,890
Intangibles			58						—
Other, net			90						354
Total deferred assets			17,783						15,879
Deferred tax liabilities:
Intangibles			—						(181)
Foreign deferred liabilities			(5,811)						(8,032)
Net deferred tax asset			11,972						7,666
Valuation allowance for net deferred tax assets			(931)						(472)
Net deferred tax asset			$	11,041					$	7,194

Schedule of Income Taxes Computed Using Federal Income Tax Rate

The difference between the income tax benefit (provision) and income taxes computed using the U.S. federal income tax rate was as follows for the years ended September 30, 2019, 2018, and 2017 (amounts shown in thousands):

			2019						2018						2017
Amount computed using statutory rate			$	841					$	2,122					$	(1,078)
Net change in valuation allowance for net deferred tax assets			(459)						(367)						10,058
AMT and other			—						(191)						20
Foreign rate differential			664						22						(169)
Non-deductible items			(151)						(276)						(370)
State income tax			(370)						50						(34)
Impact of tax reform on deferred taxes			—						(4,901)						—
Research and development credits			1,694						475						2,494
Foreign income tax			(494)						—						—
Stock compensation, net			1,539						—						—
Income tax benefit (provision)			$	3,264					$	(3,066)					$	10,921

Schedule of Reconciliation of Unrecognized Tax Benefits

The following table reconciles the beginning and ending amount of unrecognized tax benefits for the fiscal years ended September 30, 2019, 2018, and 2017 (amounts shown in thousands):

			2019						2018						2017
Gross unrecognized tax benefits at the beginning of the year			$	1,321					$	1,181					$	—
Additions from tax positions taken in the current year			213						140						140
Additions from tax positions taken in prior years			73						—						1,041
Reductions from tax positions taken in prior years			—						—						—
Tax settlements			—						—						—
Gross unrecognized tax benefits at end of the year			$	1,607					$	1,321					$	1,181

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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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