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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Deferred Profit | The components of deferred profit are as follows:
| September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Deferred revenue | $ | 7,280 |  |  | $ | 8,118 |  |  | $ | 3,371 |
Deferred costs | 2,407 |  |  | 1,210 |  |  | 304 |
Deferred profit | $ | 4,873 |  |  | $ | 6,908 |  |  | $ | 3,067 |
Allowance For Doubtful Accounts | The following is a summary of the activity in the Company’s allowance for doubtful accounts:
| Years Ended September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Balance at beginning of year | $ | 2,846 |  |  | $ | 638 |  |  | $ | 517 |
(Reversal) / Provision | (194 | ) |  | 1,304 |  |  | 199 |
Write offs | (130 | ) |  | (13 | ) |  | (78 | )
Acquired through business acquisitions | 1,397 |  |  | — |  |  | — |
Adjustment | 1,090 |  |  | 917 |  |  | — |
Balance at end of year | $ | 5,009 |  |  | $ | 2,846 |  |  | $ | 638 |
Schedule of Inventory, Current | The components of inventories are as follows:
| September 30, 2015 |  | September 30, 2014
| (dollars in thousands)
Purchased parts and raw materials | $ | 6,065 |  |  | $ | 8,797 |
Work-in-process | 5,669 |  |  | 4,809 |
Finished goods | 11,595 |  |  | 3,154 |
| $ | 23,329 |  |  | $ | 16,760 |
Property, Plant and Equipment | The following is a summary of property, plant and equipment:
| September 30, 2015 |  | September 30, 2014
| (dollars in thousands)
Land, building and leasehold improvements | $ | 18,095 |  |  | $ | 10,414 |
Equipment and machinery | 9,709 |  |  | 8,189 |
Furniture and fixtures | 5,465 |  |  | 5,453 |
| 33,269 |  |  | 24,056 |
Accumulated depreciation and amortization | (15,508 | ) |  | (14,304 | )
| $ | 17,761 |  |  | $ | 9,752 |
Schedule of Goodwill | The changes in the carrying amount of goodwill for the year ended September 30, 2015 are as follows.
| Solar |  | Semiconductor |  | Polishing |  | Total
| (dollars in thousands)
Goodwill | $ | 12,315 |  |  | $ | — |  |  | $ | 728 |  |  | $ | 13,043 |
Accumulated impairment losses | (4,720 | ) |  |  |  | — |  |  | (4,720 | )
Carrying value at September 30, 2014 | 7,595 |  |  | — |  |  | 728 |  |  | 8,323 |
Goodwill recognized due to acquisitions | 3,218 |  |  | 4,463 |  |  | — |  |  | 7,681 |
Goodwill derecognized due to deconsolidation | (5,198 | ) |  | — |  |  | — |  |  | (5,198 | )
Net exchange differences | (271 | ) |  | — |  |  | — |  |  | (271 | )
Carrying value at September 30, 2015 | $ | 5,344 |  |  | $ | 4,463 |  |  | $ | 728 |  |  | $ | 10,535 |
Goodwill | 9,899 |  |  | 4,463 |  |  | 728 |  |  | 15,090 |
Accumulated impairment losses | (4,555 | ) |  | — |  |  | — |  |  | (4,555 | )
Carrying value at September 30, 2015 | $ | 5,344 |  |  | $ | 4,463 |  |  | $ | 728 |  |  | $ | 10,535 |
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,
|  |  | 2015 |  | 2014
|  |  | (dollars in thousands)
Non-compete agreements | 4-8 years |  | $ | 137 |  | $ | (137 | ) | $ | — |  |  | $ | 1,055 |  | $ | (955 | ) | $ | 100 |
Customer lists | 6-10 years |  | 2,434 |  | (808 | ) | 1,626 |  |  | 817 |  | (592 | ) | 225 |
Technology | 5-10 years |  | 3,223 |  | (1,368 | ) | 1,855 |  |  | 2,319 |  | (1,682 | ) | 637 |
In-process research and development | 5 years |  | — |  | — |  | — |  |  | 1,600 |  | (27 | ) | 1,573 |
Trade names | 10-15 Years |  | 1,456 |  | (72 | ) | 1,384 |  |  | — |  | — |  | — |
Other | 2-10 years |  | 278 |  | (204 | ) | 74 |  |  | 321 |  | (178 | ) | 143 |
|  |  | 7,528 |  | (2,589 | ) | 4,939 |  |  | 6,112 |  | (3,434 | ) | 2,678 |
Schedule of Product Warranty Liability | The following is a summary of activity in accrued warranty expense:
| Years Ended September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Beginning balance | $ | 628 |  |  | $ | 1,454 |  |  | $ | 2,687 |
Warranty expenditures | (706 | ) |  | (819 | ) |  | (1,360 | )
Reserve provision/(adjustment) | 871 |  |  | (7 | ) |  | 127 |
Ending balance | $ | 793 |  |  | $ | 628 |  |  | $ | 1,454 |
Research and Development Expense |
| Years Ended September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Research, development and engineering | $ | 13,214 |  |  | $ | 10,863 |  |  | $ | 8,459 |
Grants earned | (6,296 | ) |  | (4,572 | ) |  | (1,865 | )
Net research, development and engineering | $ | 6,918 |  |  | $ | 6,291 |  |  | $ | 6,594 |
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, 2015, 2014 and 2013 reduced the Company’s results of operations as follows:
| Years Ended September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Effect on income before income taxes (1) | $ | (1,162 | ) |  | $ | (795 | ) |  | $ | (2,472 | )
Effect on income taxes | $ | 221 |  |  | $ | 326 |  |  | $ | 512 |
Effect on net income | $ | (941 | ) |  | $ | (469 | ) |  | $ | (1,960 | )
(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 |  | 3,000,000 |  |  | 916,038 |  |  | 1,425,297 |  |  | Mar. 2020
1998 Employee Stock Option Plan |  | 500,000 |  |  | — |  |  | 23,710 |  |  | Jan. 2008
Non-Employee Directors Stock Option Plan |  | 500,000 |  |  | 167,600 |  |  | 178,470 |  |  | Mar. 2020
|  |  |  |  | 1,083,638 |  |  | 1,627,477 |  |  |
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,
| 2015 |  | 2014 |  | 2013
Risk free interest rate | 2% |  | 2% |  | 1%
Expected life | 6 years |  | 6 years |  | 6 years
Dividend rate | 0% |  | 0% |  | 0%
Volatility | 67% |  | 69% |  | 70%
Schedule of Multiemployer Plans | Below is a table of contributions made by the Company to multiemployer pension plans.
| Contributions
| Years Ended September 30,
| 2015 |  | 2014 |  | 2013
| (dollars in thousands)
Pensioenfonds Metaal en Techniek (PMT) | $ | 805 |  |  | $ | 929 |  |  | $ | 879 |
Other plans | 158 |  |  | 158 |  |  | 163 |
Total | $ | 963 |  |  | $ | 1,087 |  |  | $ | 1,042 |

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