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Income Taxes Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2015
Income Tax Disclosure [Abstract] |
Schedule of Components of the Provision (Benefit) for Income Taxes | The components of the provision (benefit) for income taxes are as follows:
| Year Ended September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Current: |  |  |  |  |
Domestic Federal | $ | (320 | ) |  | $ | 370 |  |  | $ | (150 | )
Foreign | 500 |  |  | 530 |  |  | 800 |
Foreign withholding taxes | 1,240 |  |  | — |  |  | — |
Domestic state | — |  |  | 80 |  |  | (110 | )
Total current | 1,420 |  |  | 980 |  |  | 540 |
Deferred: |  |  |  |  |
Domestic Federal | 720 |  |  | (490 | ) |  | (290 | )
Foreign | (210 | ) |  | 750 |  |  | 1,610 |
Domestic state | (20 | ) |  | — |  |  | — |
Total deferred | 490 |  |  | 260 |  |  | 1,320 |
Total provision | $ | 1,910 |  |  | $ | 1,240 |  |  | $ | 1,860 |
Reconciliation of Actual Income Taxes to Expected Federal Corporate Income Taxes |
| Year Ended September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Tax benefit at the U.S. rate | $ | (1,630 | ) |  | $ | (4,440 | ) |  | $ | (6,750 | )
Effect of permanent book-tax differences | (1,570 | ) |  | 30 |  |  | 970 |
State tax provision | (40 | ) |  | 80 |  |  | (110 | )
Valuation allowance for net deferred tax assets | 2,490 |  |  | 3,900 |  |  | 5,850 |
Uncertain tax items | 330 |  |  | 370 |  |  | 450 |
Foreign tax rate differential | 1,890 |  |  | 1,000 |  |  | 1,440 |
Other items | 440 |  |  | 300 |  |  | 10 |
| $ | 1,910 |  |  | $ | 1,240 |  |  | $ | 1,860 |
Schedule of Deferred Tax Assets and Deferred Tax Liability | The tax effects of temporary book-tax differences that give rise to significant portions of the deferred tax assets and deferred tax liability are as follows:
| Year Ended September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Deferred tax assets - current: |  |  |  |  |
Capitalized inventory costs | $ | 340 |  |  | $ | 230 |  |  | $ | 130 |
Inventory write-downs | 4,840 |  |  | 950 |  |  | 620 |
Accrued warranty | 280 |  |  | 180 |  |  | 200 |
Deferred profits | 1,180 |  |  | 1,460 |  |  | 800 |
Accruals and reserves not currently deductible | 1,920 |  |  | 520 |  |  | 490 |
Deferred tax assets - current | $ | 8,560 |  |  | $ | 3,340 |  |  | $ | 2,240 |
Valuation allowance | (6,510 | ) |  | (2,280 | ) |  | (910 | )
Deferred tax assets - current, net of valuation allowance | $ | 2,050 |  |  | $ | 1,060 |  |  | $ | 1,330 |
Deferred tax assets (liabilities)- non-current: |  |  |  |  |
Stock option expense | $ | 680 |  |  | $ | 670 |  |  | $ | 700 |
Book vs. tax basis of acquired assets | (1,350 | ) |  | (1,210 | ) |  | (1,130 | )
Federal net operating loss caryforwards | 5,570 |  |  | 900 |  |  | — |
Foreign and state net operating losses | 10,550 |  |  | 8,070 |  |  | 9,000 |
Book vs. tax depreciation and amortization | (2,030 | ) |  | (10 | ) |  | 60 |
Foreign tax credits | 3,950 |  |  | — |  |  | 520 |
Other deferred tax assets | 360 |  |  | 2,950 |  |  | (350 | )
Total deferred tax assets - non-current | 17,730 |  |  | 11,370 |  |  | 8,800 |
Valuation allowance | (17,300 | ) |  | (10,070 | ) |  | (7,540 | )
Deferred tax assets (liabilities) - non-current, net of valuation allowance | $ | 430 |  |  | $ | 1,300 |  |  | $ | 1,260 |
Changes in Deferred Tax Valuation Allowance | Changes in the deferred tax valuation allowance are as follows:
| Year Ended September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Balance at the beginning of the year | $ | 12,350 |  |  | $ | 8,450 |  |  | $ | 2,600 |
Additions to valuation allowance | 11,460 |  |  | 3,900 |  |  | 5,850 |
Balance at the end of the year | $ | 23,810 |  |  | $ | 12,350 |  |  | $ | 8,450 |
Schedule of Unrecognized Tax Benefit Liabilities | A reconciliation of the beginning and ending amount of our unrecognized tax benefits is summarized as follows:
| Year Ended September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Balance at beginning of the year | $ | 3,180 |  |  | $ | 2,810 |  |  | $ | 2,360 |
Additions related to tax positions taken in prior years | 330 |  |  | 370 |  |  | 530 |
Reductions due to lapse of statute of limitations | — |  |  | — |  |  | (80 | )
Balance at the end of the year | $ | 3,510 |  |  | $ | 3,180 |  |  | $ | 2,810 |

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