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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Deferred Profit | The components of deferred profit are as follows:
| September 30,
| 2013 |  | 2012 |  | 2011
| (dollars in thousands)
Deferred revenue | $ | 3,371 |  |  | $ | 11,200 |  |  | $ | 29,666 |
Deferred costs | 304 |  |  | 964 |  |  | 2,058 |
Deferred profit | $ | 3,067 |  |  | $ | 10,236 |  |  | $ | 27,608 |
Allowance For Doubtful Accounts | The following is a summary of the activity in the Company’s allowance for doubtful accounts:
| Years Ended September 30,
| 2013 |  | 2012 |  | 2011
| (dollars in thousands)
Balance at beginning of year | $ | 517 |  |  | $ | 246 |  |  | $ | 181 |
Provision | 199 |  |  | 271 |  |  | 115 |
Write offs | (78 | ) |  | — |  |  | (50 | )
Balance at end of year | $ | 638 |  |  | $ | 517 |  |  | $ | 246 |
Schedule of Inventory, Current | The components of inventories are as follows:
| September 30, 2013 |  | September 30, 2012
| (dollars in thousands)
Purchased parts and raw materials | $ | 11,757 |  |  | $ | 19,644 |
Work-in-process | 7,104 |  |  | 2,328 |
Finished goods | 3,140 |  |  | 3,698 |
| $ | 22,001 |  |  | $ | 25,670 |
Property, Plant and Equipment | The following is a summary of property, plant and equipment:
| September 30, 2013 |  | September 30, 2012
| (dollars in thousands)
Land, building and leasehold improvements | $ | 10,960 |  |  | $ | 10,476 |
Equipment and machinery | 7,630 |  |  | 7,272 |
Furniture and fixtures | 5,685 |  |  | 5,458 |
| 24,275 |  |  | 23,206 |
Accumulated depreciation and amortization | (13,209 | ) |  | (10,819 | )
| $ | 11,066 |  |  | $ | 12,387 |
Schedule of Goodwill | The changes in the carrying amount of goodwill for the year ended September 30, 2013 are as follows.
| Solar and Semiconductor |  | Polishing Supplies and Equipment |  | Total
| (dollars in thousands)
Balance at the beginning of year |  |  |  |  |
Goodwill | $ | 12,362 |  |  | $ | 728 |  |  | $ | 13,090 |
Accumulated impairment losses | (4,735 | ) |  | — |  |  | (4,735 | )
| 7,627 |  |  | 728 |  |  | 8,355 |
Net exchange differences | 126 |  |  | — |  |  | 126 |
Balance at the end of the year |  |  |  |  |
Goodwill | 12,563 |  |  | 728 |  |  | 13,291 |
Accumulated impairment losses | (4,810 | ) |  | — |  |  | (4,810 | )
| $ | 7,753 |  |  | $ | 728 |  |  | $ | 8,481 |
Schedule of Finite-Lived Intangible Assets | The following is a summary of intangibles:
| Useful Life |  | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount |  | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount
|  |  | Years Ended September 30,
|  |  | 2013 |  | 2012
|  |  | (dollars in thousands)
Non-compete agreements | 4-8 years |  | $ | 1,065 |  | $ | (717 | ) | $ | 348 |  |  | $ | 1,057 |  | $ | (468 | ) | $ | 589 |
Customer lists | 10 years |  | 871 |  | (532 | ) | 339 |  |  | 828 |  | (432 | ) | 396 |
Technology | 5-10 years |  | 2,426 |  | (1,422 | ) | 1,004 |  |  | 2,341 |  | (1,085 | ) | 1,256 |
In-process research and development | (1) |  | 1,600 |  | — |  | 1,600 |  |  | 1,600 |  | — |  | 1,600 |
Other | 2-10 years |  | 341 |  | (130 | ) | 211 |  |  | 325 |  | (70 | ) | 255 |
|  |  | $ | 6,303 |  | $ | (2,801 | ) | $ | 3,502 |  |  | $ | 6,151 |  | $ | (2,055 | ) | $ | 4,096 |
Schedule of Product Warranty Liability | The following is a summary of activity in accrued warranty expense:
| Years Ended September 30,
| 2013 |  | 2012 |  | 2011
| (dollars in thousands)
Beginning balance | $ | 2,687 |  |  | $ | 2,265 |  |  | $ | 1,843 |
Warranty expenditures | (1,360 | ) |  | (1,831 | ) |  | (1,199 | )
Reserve provision | 127 |  |  | 2,253 |  |  | 1,621 |
Ending balance | $ | 1,454 |  |  | $ | 2,687 |  |  | $ | 2,265 |
Research and Development Expense |
| Years Ended September 30,
| 2013 |  | 2012 |  | 2011
| (dollars in thousands)
Research and development | $ | 8,459 |  |  | $ | 14,723 |  |  | $ | 7,362 |
Grants earned | (1,865 | ) |  | (1,029 | ) |  | (1,578 | )
Net research and development | $ | 6,594 |  |  | $ | 13,694 |  |  | $ | 5,784 |
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan | Stock-based compensation expense for the fiscal years ended September 30, 2013, 2012 and 2011 reduced the Company’s results of operations as follows:
| Years Ended September 30,
| 2013 |  | 2012 |  | 2011
| (dollars in thousands, except per share amounts)
Effect on income before income taxes (1) | $ | (2,472 | ) |  | $ | (1,763 | ) |  | $ | (1,470 | )
Effect on income taxes | $ | 512 |  |  | $ | 255 |  |  | $ | 495 |
Effect on net income | $ | (1,960 | ) |  | $ | (1,508 | ) |  | $ | (975 | )
(1) Stock-based compensation expense is included in selling, general and administrative expense 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 |  |  | 194,142 |  |  | 839,004 |  |  | Mar. 2020
1998 Employee Stock Option Plan |  | 500,000 |  |  | — |  |  | 72,710 |  |  | Jan. 2008
Non-Employee Directors Stock Option Plan |  | 350,000 |  |  | 65,600 |  |  | 147,853 |  |  | Mar. 2020
|  |  |  |  | 259,742 |  |  | 1,059,567 |  |  |
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,
| 2013 |  | 2012 |  | 2011
Risk free interest rate | 1% |  | 1% |  | 2%
Expected life | 6 years |  | 6 years |  | 6 years
Dividend rate | 0% |  | 0% |  | 0%
Volatility | 70% |  | 70% |  | 70%
Schedule of Multiemployer Plans | Below is a table of contributions made by the Company to multiemployer pension plans.
| Contributions
| Years Ended September 30,
| 2013 |  | 2012 |  | 2011
| (dollars in thousands)
Pensioenfonds Metaal en Techniek (PMT) | $ | 879 |  |  | $ | 1,021 |  |  | $ | 913 |
Other plans | 163 |  |  | 181 |  |  | 192 |
Total | $ | 1,042 |  |  | $ | 1,202 |  |  | $ | 1,105 |

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