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Basis of Presentation (Tables) | 3 Months Ended
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Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Deferred Revenue, by Arrangement, Disclosure | The components of deferred profit are as follows:
| December 31, 2013 |  | September 30, 2013
| (dollars in thousands)
Deferred revenues | $ | 13,027 |  |  | $ | 3,371 |
Deferred costs | 6,335 |  |  | 304 |
Deferred profit | $ | 6,692 |  |  | $ | 3,067 |
Schedule of Inventory, Current | The components of inventories are as follows:
| December 31, 2013 |  | September 30, 2013
| (dollars in thousands)
Purchased parts and raw materials | $ | 11,101 |  |  | $ | 11,757 |
Work-in-process | 2,908 |  |  | 7,104 |
Finished goods | 2,703 |  |  | 3,140 |
| $ | 16,712 |  |  | $ | 22,001 |
Property, Plant and Equipment | The following is a summary of property, plant and equipment:
| December 31, 2013 |  | September 30, 2013
| (dollars in thousands)
Land, building and leasehold improvements | $ | 11,129 |  |  | $ | 10,960 |
Equipment and machinery | 7,854 |  |  | 7,630 |
Furniture and fixtures | 5,785 |  |  | 5,685 |
| 24,768 |  |  | 24,275 |
Accumulated depreciation and amortization | (13,839 | ) |  | (13,209 | )
| $ | 10,929 |  |  | $ | 11,066 |
Schedule of Goodwill | The following is a summary of activity in goodwill:
| Solar and Semiconductor Equipment |  | 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 | 46 |  |  | — |  |  | 46 |
Balance at the end of quarter |  |  |  |  |
Goodwill | 12,635 |  |  | 728 |  |  | 13,363 |
Accumulated impairment losses | (4,836 | ) |  | — |  |  | (4,836 | )
| $ | 7,799 |  |  | $ | 728 |  |  | $ | 8,527 |
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
|  |  | December 31, 2013 |  | September 30, 2013
|  |  | (dollars in thousands)
Non-compete agreements | 4-8 years |  | $ | 1,068 |  | $ | (780 | ) | $ | 288 |  |  | $ | 1,065 |  | $ | (717 | ) | $ | 348 |
Customer lists | 10 years |  | 887 |  | (561 | ) | 326 |  |  | 871 |  | (532 | ) | 339 |
Technology | 5-10 years |  | 2,457 |  | (1,514 | ) | 943 |  |  | 2,426 |  | (1,422 | ) | 1,004 |
In-process research and development | (1) |  | 1,600 |  | — |  | 1,600 |  |  | 1,600 |  | — |  | 1,600 |
Other | 2-10 years |  | 348 |  | (145 | ) | 203 |  |  | 341 |  | (130 | ) | 211 |
|  |  | $ | 6,360 |  | $ | (3,000 | ) | $ | 3,360 |  |  | $ | 6,303 |  | $ | (2,801 | ) | $ | 3,502 |
(1) | The in-process research and development will be amortized over its useful life when it has reached technological feasibility.
Schedule of Product Warranty Liability | The following is a summary of activity in accrued warranty expense:
| Three Months Ended December 31,
| 2013 |  | 2012
| (dollars in thousands)
Beginning balance | $ | 1,454 |  |  | $ | 2,687 |
Warranty expenditures | (277 | ) |  | (362 | )
Warranty provisions/(adjustment) | (112 | ) |  | 103 |
Ending balance | $ | 1,065 |  |  | $ | 2,428 |
Effects of share-based compensation expense | Share-based compensation expense reduced the Company’s results of operations by the following amounts:
| Three Months Ended December 31,
| 2013 |  | 2012
| (dollars in thousands)
Effect on income before income taxes (1) | $ | (176 | ) |  | $ | (433 | )
Effect on income taxes | 40 |  |  | 62 |
Effect on net income | $ | (136 | ) |  | $ | (371 | )
(1) | Stock-based compensation expense is included in selling, general and administrative expenses.
Schedule of Share-based Compensation, Stock Options, Activity | Stock option transactions and the options outstanding are summarized as follows:
| Three Months Ended December 31,
| 2013 |  | 2012
| Options |  | Weighted Average Exercise Price |  | Options |  | Weighted Average Exercise Price
Outstanding at beginning of period | 1,059,417 |  |  | $ | 6.71 |  |  | 891,293 |  |  | $ | 9.37 |
Granted | 220,000 |  |  | 7.01 |  |  | 312,850 |  |  | 2.95 |
Exercised | (2,230 | ) |  | 3.82 |  |  | — |  |  | — |
Forfeited | (2,114 | ) |  | 8.03 |  |  | (1,085 | ) |  | 7.64 |
Outstanding at end of period | 1,275,073 |  |  | $ | 6.76 |  |  | 1,203,058 |  |  | $ | 7.71 |
Exercisable at end of period | 924,593 |  |  | $ | 7.04 |  |  | 597,545 |  |  | $ | 9.19 |
Weighted average fair value of options granted during the period | $ | 4.38 |  |  |  |  | $ | 1.82 |  |  |
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions | The fair value of options was estimated at the grant date using the Black-Scholes option pricing model with the following assumptions:
| Three Months Ended December 31,
| 2013 |  | 2012
Risk free interest rate | 2% |  | 1%
Expected life | 6 years |  | 6 years
Dividend rate | 0% |  | 0%
Volatility | 69% |  | 70%
Schedule of Share-based Compensation, Restricted Stock Activity | Restricted stock transactions and awards outstanding are summarized as follows:
| Three Months Ended December 31,
| 2013 |  | 2012
| Awards |  | Weighted Average Grant Date Fair Value |  | Awards |  | Weighted Average Grant Date Fair Value
Beginning Outstanding | 69,154 |  |  | $ | 10.13 |  |  | 127,975 |  |  | $ | 9.06 |
Released | (30,828 | ) |  | 10.08 |  |  | (55,646 | ) |  | 7.65 |
Forfeited | — |  |  | — |  |  | (50 | ) |  | 7.98 |
Ending Outstanding | 38,326 |  |  | $ | 10.17 |  |  | 72,279 |  |  | $ | 10.15 |
Research and Development Expense | The table below shows gross research and development expenses and grants earned:
| Three Months Ended
| December 31, 2013 |  | December 31, 2012
| (dollars in thousands)
Research and development | $ | 2,895 |  |  | $ | 2,458 |
Grants earned | (2,006 | ) |  | (1,297 | )
Net research and development | $ | 889 |  |  | $ | 1,161 |

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