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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Deferred Profit | The components of deferred profit are as follows:
| September 30,
| 2014 |  | 2013 |  | 2012
| (dollars in thousands)
Deferred revenue | $ | 8,118 |  |  | $ | 3,371 |  |  | $ | 11,200 |
Deferred costs | 1,210 |  |  | 304 |  |  | 964 |
Deferred profit | $ | 6,908 |  |  | $ | 3,067 |  |  | $ | 10,236 |
Allowance For Doubtful Accounts | The following is a summary of the activity in the Company’s allowance for doubtful accounts:
| Years Ended September 30,
| 2014 |  | 2013 |  | 2012
| (dollars in thousands)
Balance at beginning of year | $ | 638 |  |  | $ | 517 |  |  | $ | 246 |
Provision | 1,304 |  |  | 199 |  |  | 271 |
Write offs | (13 | ) |  | (78 | ) |  | — |
Adjustment | 917 |  |  | $ | — |  |  | $ | — |
Balance at end of year | $ | 2,846 |  |  | $ | 638 |  |  | $ | 517 |
Schedule of Inventory, Current | The components of inventories are as follows:
| September 30, 2014 |  | September 30, 2013
| (dollars in thousands)
Purchased parts and raw materials | $ | 8,797 |  |  | $ | 11,757 |
Work-in-process | 4,809 |  |  | 7,104 |
Finished goods | 3,154 |  |  | 3,140 |
| $ | 16,760 |  |  | $ | 22,001 |
Property, Plant and Equipment | The following is a summary of property, plant and equipment:
| September 30, 2014 |  | September 30, 2013
| (dollars in thousands)
Land, building and leasehold improvements | $ | 10,414 |  |  | $ | 10,960 |
Equipment and machinery | 8,189 |  |  | 7,630 |
Furniture and fixtures | 5,453 |  |  | 5,685 |
| 24,056 |  |  | 24,275 |
Accumulated depreciation and amortization | (14,304 | ) |  | (13,209 | )
| $ | 9,752 |  |  | $ | 11,066 |
Schedule of Goodwill | The changes in the carrying amount of goodwill for the year ended September 30, 2014 are as follows.
| Solar and Semiconductor |  | Polishing Supplies and Equipment |  | Total
| (dollars in thousands)
Balance at the beginning of year |  |  |  |  |
Goodwill | $ | 12,563 |  |  | $ | 728 |  |  | $ | 13,291 |
Accumulated impairment losses | (4,810 | ) |  | — |  |  | (4,810 | )
| 7,753 |  |  | 728 |  |  | 8,481 |
Net exchange differences | (158 | ) |  | — |  |  | (158 | )
Balance at the end of the year |  |  |  |  |
Goodwill | 12,315 |  |  | 728 |  |  | 13,043 |
Accumulated impairment losses | (4,720 | ) |  | — |  |  | (4,720 | )
| $ | 7,595 |  |  | $ | 728 |  |  | $ | 8,323 |
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,
|  |  | 2014 |  | 2013
|  |  | (dollars in thousands)
Non-compete agreements | 4-8 years |  | $ | 1,055 |  | $ | (955 | ) | $ | 100 |  |  | $ | 1,065 |  | $ | (717 | ) | $ | 348 |
Customer lists | 10 years |  | 817 |  | (592 | ) | 225 |  |  | 871 |  | (532 | ) | 339 |
Technology | 5-10 years |  | 2,319 |  | (1,682 | ) | 637 |  |  | 2,426 |  | (1,422 | ) | 1,004 |
In-process research and development | 5 years |  | 1,600 |  | (27 | ) | 1,573 |  |  | 1,600 |  | — |  | 1,600 |
Other | 2-10 years |  | 321 |  | (178 | ) | 143 |  |  | 341 |  | (130 | ) | 211 |
|  |  | $ | 6,112 |  | $ | (3,434 | ) | $ | 2,678 |  |  | $ | 6,303 |  | $ | (2,801 | ) | $ | 3,502 |
Schedule of Product Warranty Liability | The following is a summary of activity in accrued warranty expense:
| Years Ended September 30,
| 2014 |  | 2013 |  | 2012
| (dollars in thousands)
Beginning balance | $ | 1,454 |  |  | $ | 2,687 |  |  | $ | 2,265 |
Warranty expenditures | (819 | ) |  | (1,360 | ) |  | (1,831 | )
Reserve provision/(adjustment) | (7 | ) |  | 127 |  |  | 2,253 |
Ending balance | $ | 628 |  |  | $ | 1,454 |  |  | $ | 2,687 |
Research and Development Expense |
| Years Ended September 30,
| 2014 |  | 2013 |  | 2012
| (dollars in thousands)
Research and development | $ | 10,863 |  |  | $ | 8,459 |  |  | $ | 14,723 |
Grants earned | (4,572 | ) |  | (1,865 | ) |  | (1,029 | )
Net research and development | $ | 6,291 |  |  | $ | 6,594 |  |  | $ | 13,694 |
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, 2014, 2013 and 2012 reduced the Company’s results of operations as follows:
| Years Ended September 30,
| 2014 |  | 2013 |  | 2012
| (dollars in thousands)
Effect on income before income taxes (1) | $ | (795 | ) |  | $ | (2,472 | ) |  | $ | (1,763 | )
Effect on income taxes | $ | 326 |  |  | $ | 512 |  |  | $ | 255 |
Effect on net income | $ | (469 | ) |  | $ | (1,960 | ) |  | $ | (1,508 | )
(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 |  | 2,300,000 |  |  | 850,892 |  |  | 856,394 |  |  | Mar. 2020
1998 Employee Stock Option Plan |  | 500,000 |  |  | — |  |  | 52,460 |  |  | Jan. 2008
Non-Employee Directors Stock Option Plan |  | 500,000 |  |  | 191,600 |  |  | 154,470 |  |  | Mar. 2020
|  |  |  |  | 1,042,492 |  |  | 1,063,324 |  |  |
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,
| 2014 |  | 2013 |  | 2012
Risk free interest rate | 2% |  | 1% |  | 1%
Expected life | 6 years |  | 6 years |  | 6 years
Dividend rate | 0% |  | 0% |  | 0%
Volatility | 69% |  | 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,
| 2014 |  | 2013 |  | 2012
| (dollars in thousands)
Pensioenfonds Metaal en Techniek (PMT) | $ | 929 |  |  | $ | 879 |  |  | $ | 1,021 |
Other plans | 158 |  |  | 163 |  |  | 181 |
Total | $ | 1,087 |  |  | $ | 1,042 |  |  | $ | 1,202 |

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