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Basis of Presentation (Tables) | 3 Months Ended
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Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Deferred Revenue, by Arrangement, Disclosure | The components of deferred profit are as follows:
| December 31, 2014 |  | September 30, 2014
| (dollars in thousands)
Deferred revenues | $ | 8,354 |  |  | $ | 8,118 |
Deferred costs | 2,927 |  |  | 1,210 |
Deferred profit | $ | 5,427 |  |  | $ | 6,908 |
Schedule of Inventory, Current | The components of inventories are as follows:
| December 31, 2014 |  | September 30, 2014
| (dollars in thousands)
Purchased parts and raw materials | $ | 8,148 |  |  | $ | 8,797 |
Work-in-process | 4,988 |  |  | 4,809 |
Finished goods | 5,781 |  |  | 3,154 |
| $ | 18,917 |  |  | $ | 16,760 |
Property, Plant and Equipment | The following is a summary of property, plant and equipment:
| December 31, 2014 |  | September 30, 2014
| (dollars in thousands)
Land, building and leasehold improvements | $ | 10,053 |  |  | $ | 10,414 |
Equipment and machinery | 9,260 |  |  | 8,189 |
Furniture and fixtures | 5,310 |  |  | 5,453 |
| 24,623 |  |  | 24,056 |
Accumulated depreciation and amortization | (14,363 | ) |  | (14,304 | )
| $ | 10,260 |  |  | $ | 9,752 |
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 | $ | 12,315 |  |  | $ | 728 |  |  | $ | 13,043 |
Accumulated impairment losses | (4,720 | ) |  | — |  |  | (4,720 | )
| 7,595 |  |  | 728 |  |  | 8,323 |
Net exchange differences | (100 | ) |  | — |  |  | (100 | )
Balance at the end of quarter |  |  |  |  |
Goodwill | 12,154 |  |  | 728 |  |  | 12,882 |
Accumulated impairment losses | (4,659 | ) |  | — |  |  | (4,659 | )
| $ | 7,495 |  |  | $ | 728 |  |  | $ | 8,223 |
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, 2014 |  | September 30, 2014
|  |  | (dollars in thousands)
Non-compete agreements | 4-8 years |  | $ | 1,048 |  | $ | (1,013 | ) | $ | 35 |  |  | $ | 1,055 |  | $ | (955 | ) | $ | 100 |
Customer lists | 10 years |  | 783 |  | (595 | ) | 188 |  |  | 817 |  | (592 | ) | 225 |
Technology | 5-10 years |  | 2,252 |  | (1,721 | ) | 531 |  |  | 2,319 |  | (1,682 | ) | 637 |
In-process research and development | 5 years |  | 1,600 |  | (107 | ) | 1,493 |  |  | 1,600 |  | (27 | ) | 1,573 |
Other | 2-10 years |  | 5,294 |  | (185 | ) | 5,109 |  |  | 321 |  | (178 | ) | 143 |
|  |  | $ | 10,977 |  | $ | (3,621 | ) | $ | 7,356 |  |  | $ | 6,112 |  | $ | (3,434 | ) | $ | 2,678 |
Schedule of Product Warranty Liability | The following is a summary of activity in accrued warranty expense:
| Three Months Ended December 31,
| 2014 |  | 2013
| (dollars in thousands)
Beginning balance | $ | 628 |  |  | $ | 1,454 |
Warranty expenditures | (228 | ) |  | (277 | )
Warranty provisions/(adjustment) | 307 |  |  | (112 | )
Ending balance | $ | 707 |  |  | $ | 1,065 |
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,
| 2014 |  | 2013
| (dollars in thousands)
Effect on income before income taxes (1) | $ | (232 | ) |  | $ | (176 | )
Effect on income taxes | 36 |  |  | 40 |
Effect on net income | $ | (196 | ) |  | $ | (136 | )
(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,
| 2014 |  | 2013
| Options |  | Weighted Average Exercise Price |  | Options |  | Weighted Average Exercise Price
Outstanding at beginning of period | 1,063,324 |  |  | $ | 7.37 |  |  | 1,059,417 |  |  | $ | 6.71 |
Granted | 282,500 |  |  | 9.98 |  |  | 220,000 |  |  | 7.01 |
Exercised | — |  |  | — |  |  | (2,230 | ) |  | 3.82 |
Forfeited | — |  |  | — |  |  | (2,114 | ) |  | 8.03 |
Outstanding at end of period | 1,345,824 |  |  | $ | 7.91 |  |  | 1,275,073 |  |  | $ | 6.76 |
Exercisable at end of period | 802,703 |  |  | $ | 7.81 |  |  | 924,593 |  |  | $ | 7.04 |
Weighted average fair value of options granted during the period | $ | 6.09 |  |  |  |  | $ | 4.38 |  |  |
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,
| 2014 |  | 2013
Risk free interest rate | 2% |  | 2%
Expected life | 6 years |  | 6 years
Dividend rate | 0% |  | 0%
Volatility | 67% |  | 69%
Schedule of Share-based Compensation, Restricted Stock Activity | Restricted stock transactions and awards outstanding are summarized as follows:
| Three Months Ended December 31,
| 2014 |  | 2013
| Awards |  | Weighted Average Grant Date Fair Value |  | Awards |  | Weighted Average Grant Date Fair Value
Beginning Outstanding | 35,203 |  |  | $ | 10.13 |  |  | 69,154 |  |  | $ | 10.13 |
Released | (21,663 | ) |  | 11.47 |  |  | (30,828 | ) |  | 10.08 |
Forfeited | — |  |  | — |  |  | — |  |  | — |
Ending Outstanding | 13,540 |  |  | $ | 7.98 |  |  | 38,326 |  |  | $ | 10.17 |
Research and Development Expense | The table below shows gross research and development expenses and grants earned:
| Three Months Ended
| December 31, 2014 |  | December 31, 2013
| (dollars in thousands)
Research and development | $ | 2,573 |  |  | $ | 2,895 |
Grants earned | (736 | ) |  | (2,006 | )
Net research and development | $ | 1,837 |  |  | $ | 889 |

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