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Selected Quarterly Information (Unaudited) | 12 Months Ended
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Sep. 30, 2017
Quarterly Financial Information Disclosure [Abstract] |
Selected Quarterly Information (Unaudited) | 21. Selected Quarterly Information (Unaudited): The following table represents summarized data for each of the quarters in fiscal years 2017 and 2016 (in thousands, except per share amounts):
|  | 2017 |
|  | Fourth Quarter |  |  | Third Quarter |  |  | Second Quarter |  | First Quarter |
Revenue |  | $ | 23,683 |  |  | $ | 14,195 |  |  | $ | 20,558 |  |  | $ | 15,285 |
Gross profit (loss) |  |  | (9,686 | ) |  |  | (5,112 | ) |  |  | (2,558 | ) |  |  | (3,327 | )
Loss from operations |  |  | (18,178 | ) |  |  | (13,774 | ) |  |  | (11,060 | ) |  |  | (11,311 | )
Other income (expense), net |  |  | 231 |  |  |  | 46 |  |  |  | (102 | ) |  |  | 40 |
Net loss |  |  | (19,207 | ) |  |  | (14,376 | ) |  |  | (11,503 | ) |  |  | (11,705 | )
Basic loss per share |  | $ | (1.46 | ) |  | $ | (1.09 | ) |  | $ | (0.88 | ) |  | $ | (0.89 | )
Diluted loss per share |  | $ | (1.46 | ) |  | $ | (1.09 | ) |  | $ | (0.88 | ) |  | $ | (0.89 | )
|  | 2016 |
|  | Fourth Quarter |  |  | Third Quarter |  |  | Second Quarter |  | First Quarter |
Revenue |  | $ | 16,314 |  |  | $ | 17,678 |  |  | $ | 14,931 |  |  | $ | 13,137 |
Gross profit (loss) |  |  | (5,467 | ) |  |  | (2,900 | ) |  |  | (4,594 | ) |  |  | (6,402 | )
Loss from operations |  |  | (14,816 | ) |  |  | (12,015 | ) |  |  | (13,987 | ) |  |  | (14,692 | )
Other income (expense), net |  |  | 2 |  |  |  | (617 | ) |  |  | 719 |  |  |  | 73 |
Net loss |  |  | (12,309 | ) |  |  | (11,654 | ) |  |  | (10,965 | ) |  |  | (11,042 | )
Basic loss per share |  | $ | (0.94 | ) |  | $ | (0.89 | ) |  | $ | (0.84 | ) |  | $ | (0.85 | )
Diluted loss per share |  | $ | (0.94 | ) |  | $ | (0.89 | ) |  | $ | (0.84 | ) |  | $ | (0.85 | )
As discussed in Note 22, the Company restated its unaudited consolidated balance sheets for the quarters ended December 31, 2016, March 31, 2017 and June 30, 2017. The impact of the restatement on these balance sheets was as follows (in thousands):
|  | AS OF DECEMBER 31, 2016 |
|  | As Reported |  |  | Adjustment |  |  | Restated |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 12,794 |  |  | $ | - |  |  | $ | 12,794 |
Short-term investments |  |  | 24,739 |  |  |  | - |  |  |  | 24,739 |
Trade accounts receivable, net |  |  | 13,819 |  |  |  | - |  |  |  | 13,819 |
Financing receivables, net |  |  | 1,678 |  |  |  | - |  |  |  | 1,678 |
Income tax receivable |  |  | 13,290 |  |  |  | - |  |  |  | 13,290 |
Inventories |  |  | 101,765 |  |  |  | (77,089 | ) |  |  | 24,676 |
Prepaid and other current assets |  |  | 1,855 |  |  |  | - |  |  |  | 1,855 |
Total current assets |  |  | 169,940 |  |  |  | (77,089 | ) |  |  | 92,851 |
Rental equipment |  |  | 26,821 |  |  |  | - |  |  |  | 26,821 |
Property, plant and equipment |  |  | 43,477 |  |  |  | - |  |  |  | 43,477 |
Non-current inventories |  | - |  |  |  | 77,089 |  |  |  | 77,089 |
Deferred income tax assets, net |  |  | 179 |  |  |  | - |  |  |  | 179 |
Non-current financing receivables, net |  |  | 1,385 |  |  |  | - |  |  |  | 1,385 |
Prepaid income taxes |  |  | 2,227 |  |  |  | - |  |  |  | 2,227 |
Other assets |  |  | 80 |  |  |  | - |  |  |  | 80 |
Total assets |  |  | 244,109 |  |  |  | - |  |  |  | 244,109 |
Total liabilities and stockholders' equity |  | $ | 244,109 |  |  | $ | - |  |  | $ | 244,109 |
|  | AS OF MARCH 31, 2017 |
|  | As Reported |  |  | Adjustment |  |  | Restated |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 19,307 |  |  | $ | - |  |  | $ | 19,307 |
Short-term investments |  |  | 28,862 |  |  |  | - |  |  |  | 28,862 |
Trade accounts receivable, net |  |  | 16,709 |  |  |  | - |  |  |  | 16,709 |
Financing receivables, net |  |  | 1,890 |  |  |  | - |  |  |  | 1,890 |
Income tax receivable |  |  | 483 |  |  |  | - |  |  |  | 483 |
Inventories |  |  | 92,103 |  |  |  | (69,448 | ) |  |  | 22,655 |
Prepaid and other current assets |  |  | 1,827 |  |  |  | - |  |  |  | 1,827 |
Total current assets |  |  | 161,181 |  |  |  | (69,448 | ) |  |  | 91,733 |
Rental equipment |  |  | 24,485 |  |  |  | - |  |  |  | 24,485 |
Property, plant and equipment |  |  | 44,484 |  |  |  | - |  |  |  | 44,484 |
Non-current inventories |  | - |  |  |  | 69,448 |  |  |  | 69,448 |
Deferred income tax assets, net |  |  | 247 |  |  |  | - |  |  |  | 247 |
Non-current financing receivables, net |  |  | 427 |  |  |  | - |  |  |  | 427 |
Prepaid income taxes |  |  | 1,843 |  |  |  | - |  |  |  | 1,843 |
Other assets |  |  | 80 |  |  |  | - |  |  |  | 80 |
Total assets |  |  | 232,747 |  |  |  | - |  |  |  | 232,747 |
Total liabilities and stockholders' equity |  | $ | 232,747 |  |  | $ | - |  |  | $ | 232,747 |
|  | AS OF JUNE 30, 2017 |
|  | As Reported |  |  | Adjustment |  |  | Restated |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 17,077 |  |  | $ | - |  |  | $ | 17,077 |
Short-term investments |  |  | 36,461 |  |  |  | - |  |  |  | 36,461 |
Trade accounts receivable, net |  |  | 8,327 |  |  |  | - |  |  |  | 8,327 |
Financing receivables, net |  |  | 2,614 |  |  |  | - |  |  |  | 2,614 |
Income tax receivable |  |  | 473 |  |  |  | - |  |  |  | 473 |
Inventories |  |  | 88,024 |  |  |  | (65,642 | ) |  |  | 22,382 |
Prepaid and other current assets |  |  | 1,854 |  |  |  | - |  |  |  | 1,854 |
Total current assets |  |  | 154,830 |  |  |  | (65,642 | ) |  |  | 89,188 |
Rental equipment |  |  | 20,551 |  |  |  | - |  |  |  | 20,551 |
Property, plant and equipment |  |  | 43,432 |  |  |  | - |  |  |  | 43,432 |
Non-current inventories |  | - |  |  |  | 65,642 |  |  |  | 65,642 |
Deferred income tax assets, net |  |  | 267 |  |  |  | - |  |  |  | 267 |
Non-current financing receivables, net |  |  | 588 |  |  |  | - |  |  |  | 588 |
Prepaid income taxes |  |  | 1,464 |  |  |  | - |  |  |  | 1,464 |
Other assets |  |  | 641 |  |  |  | - |  |  |  | 641 |
Total assets |  |  | 221,773 |  |  |  | - |  |  |  | 221,773 |
Total liabilities and stockholders' equity |  | $ | 221,773 |  |  | $ | - |  |  | $ | 221,773 |

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- Definition The entire disclosure for quarterly financial data. Includes, but is not limited to, tabular presentation of financial information for fiscal quarters, effect of year-end adjustments, and an explanation of matters or transactions that affect comparability of the information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=68076893&loc=d3e1570-108306 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305 + Details
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