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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2020
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax (Provision) Benefit | Income (loss) before income taxes for the years ended September 30, 2020, 2019, and 2018 is comprised of the following (amounts shown in thousands):
| 2020 |  | 2019 |  | 2018
Domestic | $ | 11,071 |  |  | $ | 8,992 |  |  | $ | (1,584) |
Foreign | (1,662) |  |  | (12,980) |  |  | (7,157) |
Total | $ | 9,409 |  |  | $ | (3,988) |  |  | $ | (8,741) |
For the years ended September 30, 2020, 2019, and 2018 the income tax benefit (provision) was as follows (amounts shown in thousands):
| 2020 |  | 2019 |  | 2018
Federal—current | $ | — |  |  | $ | (117) |  |  | $ | (87) |
Federal—deferred | (2,182) |  |  | 639 |  |  | (4,537) |
State—current | (46) |  |  | (438) |  |  | (26) |
State—deferred | 67 |  |  | 515 |  |  | 773 |
Foreign—current | (436) |  |  | 594 |  |  | (270) |
Foreign—deferred | 1,002 |  |  | 2,071 |  |  | 1,081 |
Total | $ | (1,595) |  |  | $ | 3,264 |  |  | $ | (3,066) |
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, 2020 and 2019 are as follows (amounts shown in thousands):
| 2020 |  | 2019
Deferred tax assets: |  |  |
Stock-based compensation | $ | 2,503 |  |  | $ | 2,646 |
Net operating loss carryforwards | 5,931 |  |  | 9,419 |
Research credit carryforwards | 6,264 |  |  | 5,570 |
Lease liability | 1,091 |  |  | — |
Intangibles | 300 |  |  | 58 |
Other, net | — |  |  | 90 |
Total deferred assets | 16,089 |  |  | 17,783 |
Deferred tax liabilities: |  |  |
Right of use asset | (726) |  |  | — |
Foreign deferred liabilities | (5,756) |  |  | (5,811) |
Other, net | (62) |  |  | — |
Net deferred tax asset | 9,545 |  |  | 11,972 |
Valuation allowance for net deferred tax assets | (710) |  |  | (931) |
Net deferred tax asset | $ | 8,835 |  |  | $ | 11,041 |
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, 2020, 2019, and 2018 (amounts shown in thousands):
| 2020 |  | 2019 |  | 2018
Amount computed using statutory rate | $ | (1,977) |  |  | $ | 841 |  |  | $ | 2,122 |
Net change in valuation allowance for net deferred tax assets | 221 |  |  | (459) |  |  | (367) |
Other | — |  |  | — |  |  | (191) |
Foreign rate differential | 86 |  |  | 664 |  |  | 22 |
Non-deductible items | (178) |  |  | (151) |  |  | (276) |
State income tax | (205) |  |  | (370) |  |  | 50 |
Impact of tax reform on deferred taxes | — |  |  | — |  |  | (4,901) |
Research and development credits | 897 |  |  | 1,694 |  |  | 475 |
Foreign income tax | 10 |  |  | (494) |  |  | — |
Stock compensation, net | (449) |  |  | 1,539 |  |  | — |
Income tax benefit (provision) | $ | (1,595) |  |  | $ | 3,264 |  |  | $ | (3,066) |
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, 2020, 2019, and 2018 (amounts shown in thousands):
| 2020 |  | 2019 |  | 2018
Gross unrecognized tax benefits at the beginning of the year | $ | 1,607 |  |  | $ | 1,321 |  |  | $ | 1,181 |
Additions from tax positions taken in the current year | 203 |  |  | 213 |  |  | 140 |
Additions from tax positions taken in prior years | — |  |  | 73 |  |  | — |
Reductions from tax positions taken in prior years | — |  |  | — |  |  | — |
Tax settlements | — |  |  | — |  |  | — |
Gross unrecognized tax benefits at end of the year | $ | 1,810 |  |  | $ | 1,607 |  |  | $ | 1,321 |

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