XML 27 R17.htm IDEA: XBRL DOCUMENT v3.10.0.1

Nature of Operations and Summary of Significant Accounting Policies (Tables)

3 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Schedule of Potentially Dilutive Common Shares Excluded from Calculation of Net Loss per Share

For the three months ended December 31, 2018 and 2017, the following potentially dilutive common shares were excluded from the calculation of net loss per share, as they would have been antidilutive (amounts in thousands):

			Three Months Ended December 31,
			2018						2017
Stock options			3,033						3,062
RSUs			2,949						2,786
ESPP common stock equivalents			70						—
Total potentially dilutive common shares outstanding			6,052						5,848

Schedule of Calculation of Basic and Diluted Net Loss Per Share

The calculation of basic and diluted net loss per share is as follows (amounts in thousands, except per share data):

			Three Months Ended December 31,
			2018						2017
Net loss			$	(3,191)					$	(5,736)
Weighted-average shares outstanding—basic			38,247						34,207
Common stock equivalents			—						—
Weighted-average shares outstanding—diluted			38,247						34,207
Net loss per share:
Basic			$	(0.08)					$	(0.17)
Diluted			$	(0.08)					$	(0.17)

Schedule of Cumulative Effect of Adoption of ASC 606 on Consolidated Financial Statements

The following table summarizes the cumulative effect of the changes made to the consolidated balance sheet as of October 1, 2018 due to the adoption of ASC 606 (amounts in thousands):

			Balance at September 30, 2018						Adjustments Due to the Adoption of ASC 606						Balance at October 1, 2018
Assets
Other current assets			$	1,053					$	169					$	1,222
Deferred income tax asset			15,356						(267)						15,089
Other non-current assets			2,147						507						2,654
Liabilities
Deferred revenue, current portion			4,792						(511)						4,281
Deferred revenue, non-current portion			485						—						485
Equity
Accumulated deficit			$	(21,002)					$	920					$	(20,082)

The following tables summarizes the impacts of ASC 606 adoption on the Company's consolidated financial statements as of and for the three months ended December 31, 2018 (amounts in thousands except per share data):

Consolidated Statement of Operations
			Impact of changes in accounting policies
Three Months Ended December 31, 2018:			As reported						Adjustments						Balances without adoption of ASC 606
Revenue
Software and hardware			$	9,995					$	(690)					$	9,305
Service and other			7,688						—						7,688
Total revenue			17,683						(690)						16,993
Operating expenses
Selling and marketing			$	7,208					$	11					$	7,219

Consolidated Balance Sheet
			Impact of changes in accounting policies
December 31, 2018:			As reported						Adjustments						Balances without adoption of ASC 606
Assets
Other current assets			$	2,455					$	(772)					$	1,683
Deferred income tax asset			16,716						424						17,140
Other non-current assets			2,815						(517)						2,298
Liabilities
Deferred revenue, current portion			4,655						599						5,254
Deferred revenue, non-current portion			407						—						407
Equity
Accumulated deficit			$	(23,273)					$	(1,464)					$	(24,737)

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name:	us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name:	us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22580-107794

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e725-108305

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

+ Details

Name:	us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration