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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 30, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Deferred Profit | The components of deferred profit are as follows:
| September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands)
Deferred revenues | $ | 11,200 |  |  | $ | 29,666 |  |  | $ | 12,577 |
Deferred costs | 964 |  |  | 2,058 |  |  | 1,138 |
Deferred profit | $ | 10,236 |  |  | $ | 27,608 |  |  | $ | 11,439 |
Allowance For Doubtful Accounts | The following is a summary of the activity in the Company’s allowance for doubtful accounts:
| Years Ended September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands)
Balance at beginning of year | $ | 246 |  |  | $ | 181 |  |  | $ | 465 |
Provision / (adjustment) | 271 |  |  | 115 |  |  | (56 | )
Write offs | — |  |  | (50 | ) |  | (228 | )
Balance at end of year | $ | 517 |  |  | $ | 246 |  |  | $ | 181 |
Schedule of Inventory, Current | The components of inventories are as follows:
| September 30, 2012 |  | September 30, 2011
| (dollars in thousands)
Purchased parts and raw materials | $ | 19,644 |  |  | $ | 24,925 |
Work-in-process | 2,328 |  |  | 8,257 |
Finished goods | 3,698 |  |  | 3,980 |
| $ | 25,670 |  |  | $ | 37,162 |
Property, Plant and Equipment | The following is a summary of property, plant and equipment:
| September 30, 2012 |  | September 30, 2011
| (dollars in thousands)
Land, building and leasehold improvements | $ | 10,476 |  |  | $ | 10,636 |
Equipment and machinery | 7,272 |  |  | 6,003 |
Furniture and fixtures | 5,458 |  |  | 5,434 |
| 23,206 |  |  | 22,073 |
Accumulated depreciation and amortization | (10,819 | ) |  | (9,393 | )
| $ | 12,387 |  |  | $ | 12,680 |
Schedule of Goodwill |
| Years Ended September 30,
| 2012 |  | 2011
| (dollars in thousands)
Balance at beginning of year | $ | 13,313 |  |  | $ | 4,839 |
Goodwill recognized due to acquisition | — |  |  | 8,479 |
Impairment of goodwill | (4,735 | ) |  | — |
Net exchange differences | (223 | ) |  | (5 | )
Balance at end of year | $ | 8,355 |  |  | $ | 13,313 |
Schedule of Finite-Lived Intangible Assets | The following is a summary of intangibles:
| Useful Life |  | September 30, 2012 |  | September 30, 2011
|  |  | (dollars in thousands)
Non-compete agreements | 4-8 years |  | $ | 1,057 |  |  | $ | 1,066 |
Customer lists | 10 years |  | 828 |  |  | 876 |
Technology | 5-10 years |  | 2,341 |  |  | 2,436 |
Licenses | 10 years |  | — |  |  | 500 |
In-process research and development | (1) |  | 1,600 |  |  | 1,600 |
Other | 2-10 years |  | 325 |  |  | 97 |
|  |  | 6,151 |  |  | 6,575 |
Accumulated amortization |  |  | (2,055 | ) |  | (1,554 | )
|  |  | $ | 4,096 |  |  | $ | 5,021 |
Schedule of Product Warranty Liability | The following is a summary of activity in accrued warranty expense:
| Years Ended September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands)
Beginning balance | $ | 2,265 |  |  | $ | 1,843 |  |  | $ | 1,429 |
Warranty expenditures | (1,831 | ) |  | (1,199 | ) |  | (622 | )
Reserve provision | 2,253 |  |  | 1,621 |  |  | 1,036 |
Ending balance | $ | 2,687 |  |  | $ | 2,265 |  |  | $ | 1,843 |
Research and Development Expense | The table below shows gross research and development expenses and grants earned:
| Years Ended September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands)
Research and development | $ | 14,723 |  |  | $ | 7,362 |  |  | $ | 2,986 |
Grants earned | (1,029 | ) |  | (1,578 | ) |  | (868 | )
Net research and development | $ | 13,694 |  |  | $ | 5,784 |  |  | $ | 2,118 |
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block] | Stock-based compensation expense for the fiscal years ended September 30, 2012, 2011 and 2010 reduced the Company’s results of operations as follows:
| Years Ended September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands, except per share amounts)
Effect on income before income taxes (1) | $ | (1,763 | ) |  | $ | (1,470 | ) |  | $ | (987 | )
Effect on income taxes | $ | 255 |  |  | $ | 495 |  |  | $ | 429 |
Effect on net income | $ | (1,508 | ) |  | $ | (975 | ) |  | $ | (558 | )
Stock-based compensation plans are summarized in the table below:
Name of Plan |  | Shares Authorized |  | Shares Available |  | Options Outstanding |  | Plan Expiration
2007 Employee Stock Incentive Plan |  | 1,400,000 |  |  | 352,878 |  |  | 688,668 |  |  | Apr. 2017
1998 Employee Stock Option Plan |  | 500,000 |  |  | — |  |  | 79,772 |  |  | Jan. 2008
Non-Employee Directors Stock Option Plan |  | 350,000 |  |  | 90,600 |  |  | 122,853 |  |  | Jul. 2015
|  |  |  |  | 443,478 |  |  | 891,293 |  |  |
Schedule of the fair value of stock option awards | The Company estimates the fair value of stock option awards on the date of grant using the Black-Scholes option pricing model using the following assumptions:
| Years Ended September 30,
| 2012 |  | 2011 |  | 2010
Risk free interest rate | 1.12% |  | 2% |  | 2%
Expected life | 6 years |  | 6 years |  | 6 years
Dividend rate | 0% |  | 0% |  | 0%
Volatility | 70% |  | 70% |  | 69%
Schedule of Multiemployer Plans [Table Text Block] | Below is a table of contributions made by the Company to multiemployer pension plans.
| Contributions
| Years Ended September 30,
| 2012 |  | 2011 |  | 2010
| (dollars in thousands)
Pensioenfonds Metaal en Techniek (PMT) | $ | 1,021 |  |  | $ | 913 |  |  | $ | 548 |
Other plans | 181 |  |  | 192 |  |  | 149 |
Total | $ | 1,202 |  |  | $ | 1,105 |  |  | $ | 697 |

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