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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of Income Tax Benefit (Provision)

Income (loss) before income taxes for the twelve months ended September 30, 2021, 2020, and 2019 is comprised of the following (amounts shown in thousands):

			2021						2020						2019
Domestic			$	10,966					$	11,071					$	8,992
Foreign			(2,164)						(1,662)						(12,980)
Total			$	8,802					$	9,409					$	(3,988)

For the twelve months ended September 30, 2021, 2020, and 2019 the income tax benefit (provision) was as follows (amounts shown in thousands):

			2021						2020						2019
Federal—current			$	—					$	—					$	(117)
Federal—deferred			(1,387)						(2,182)						639
State—current			(78)						(46)						(438)
State—deferred			457						67						515
Foreign—current			(1,119)						(436)						594
Foreign—deferred			1,303						1,002						2,071
Total			$	(824)					$	(1,595)					$	3,264

Schedule Significant Components of 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, 2021 and 2020 are as follows (amounts shown in thousands):

			2021						2020
Deferred tax assets:
Stock-based compensation			$	1,864					$	2,503
Net operating loss carryforwards			5,669						5,931
Research credit carryforwards			7,322						6,264
Lease liability			856						1,091
Intangibles			—						300
Total deferred assets			15,711						16,089
Deferred tax liabilities:
Right of use asset			(570)						(726)
Foreign deferred liabilities			(8,019)						(5,756)
Other, net			1						(62)
Net deferred tax asset			7,123						9,545
Valuation allowance for net deferred tax assets			(729)						(710)
Net deferred tax asset			$	6,394					$	8,835

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 twelve months ended September 30, 2021, 2020, and 2019 (amounts shown in thousands):

			2021						2020						2019
Amount computed using statutory rate			$	(1,849)					$	(1,977)					$	841
Net change in valuation allowance for net deferred tax assets			(19)						221						(459)
Other			—						—						—
Foreign rate differential			13						86						664
Non-deductible items			(141)						(178)						(151)
State income tax			(276)						(205)						(370)
Impact of tax reform on deferred taxes			—						—						—
Research and development credits			1,248						897						1,694
Foreign income tax			(15)						10						(494)
Stock compensation, net			215						(449)						1,539
Income tax benefit (provision)			$	(824)					$	(1,595)					$	3,264

Schedule of Reconciliation of Unrecognized Tax Benefits

The following table reconciles the beginning and ending amount of unrecognized tax benefits for the twelve months ended September 30, 2021, 2020, and 2019 (amounts shown in thousands):

			2021						2020						2019
Gross unrecognized tax benefits at the beginning of the year			$	1,810					$	1,607					$	1,321
Additions from tax positions taken in the current year			268						203						213
Additions from tax positions taken in prior years			36						—						73
Gross unrecognized tax benefits at end of the year			$	2,114					$	1,810					$	1,607

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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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