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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2014

Income Taxes:

Schedule of components of income taxes

		For the Fiscal Year Ended September 30,
		2014			2013			2012
Current provision (benefit):
Federal		$	614,729		$	432,211		$	46,792
State		363			(2,731		)	(9,476		)
Total current provision		615,092			429,480			37,316
Deferred (benefit) provision:
Federal		(857,049		)	(255,154		)	(2,435,049		)
State		(41,665		)	(54,484		)	670
Total deferred (benefit) provision		(898,714		)	(309,638		)	(2,434,379		)
Total current and deferred (benefit) provision		$	(283,622	)	$	119,842		$	(2,397,063	)

Schedule of reconciliation of the statutory federal rate to the Company's effective income tax rate

		For the Fiscal Year Ended September 30,
		2014		2013		2012
U.S. Federal statutory tax rate		34.0	%	34.0	%	34.0	%
State income taxes, net of federal benefit		29.6	%	(1.3	)%	6.5	%
Permanent items, principally Section 199 manufacturing deduction		123.9	%	(2.9	)%	(1.8	)%
Research and development tax credits		190.4	%	(27.4	)%	(3.6	)%
Valuation allowance		3.9	%	(0.8	)%	(433.5	)%
Change in unrecognized tax benefits		(41.5	)%	4.4	%	(13.5	)%
Effective income tax rate		340.3	%	6.0	%	(411.9	)%

Schedule of deferred tax assets and liabilities

		As of September 30,
		2014						2013
		Current			Non Current			Current			Non Current
Deferred tax assets:
Reserves and accruals		$	2,880,747		$	170,562		$	1,657,601		$	196,312
Research and development credit		396,276			208,384			349,195			548,952
NOL carryforwards - state		5,500			1,237,553			1,600			1,246,615
Stock options					630,160			—			714,040
Depreciation					(795,050		)				(626,063		)
Other					4,105			—			4,023
		3,282,523			1,455,714			2,008,396			2,083,879
Less: Valuation allowance		(37,300		)	(1,398,007		)	(5,717		)	(1,432,881		)
Total deferred tax assets		3,245,223			57,707			2,002,679			650,998
Deferred tax liabilities:
Depreciation		—			(132,999		)	—			(132,202		)
Other		—			—			—			—
Total deferred tax liabilities		—			(132,999		)	—			(132,202		)
Net deferred tax asset (liability)		$	3,245,223		$	(75,292	)	$	2,002,679		$	518,796

Schedule of reconciliation of beginning and ending balances of total amounts of gross unrecognized tax benefits

		For the Fiscal Year Ended September 30,
		2014			2013			2012
Balance at beginning of year		$	492,000		$	403,000		$	491,000
Unrecognized tax benefits related to prior years		1,500			—			—
Unrecognized tax benefits related to current year		32,500			120,000			12,000
Decrease in unrecognized tax benefits due to the lapse of applicable statute of limitations		—			(31,000		)	(100,000		)
Balance at end of year		$	526,000		$	492,000		$	403,000

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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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