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Basis of Presentation (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Deferred Revenue, by Arrangement, Disclosure | The components of deferred profit are as follows:
| June 30, 2015 |  | September 30, 2014
| (dollars in thousands)
Deferred revenues | $ | 7,536 |  |  | $ | 8,118 |
Deferred costs | 2,416 |  |  | 1,210 |
Deferred profit | $ | 5,120 |  |  | $ | 6,908 |
Schedule of Inventory, Current | The components of inventories are as follows:
| June 30, 2015 |  | September 30, 2014
| (dollars in thousands)
Purchased parts and raw materials | $ | 13,129 |  |  | $ | 8,797 |
Work-in-process | 6,248 |  |  | 4,809 |
Finished goods | 10,059 |  |  | 3,154 |
| $ | 29,436 |  |  | $ | 16,760 |
Property, Plant and Equipment | The following is a summary of property, plant and equipment:
| June 30, 2015 |  | September 30, 2014
| (dollars in thousands)
Land, building and leasehold improvements | $ | 18,137 |  |  | $ | 10,414 |
Equipment and machinery | 11,704 |  |  | 8,189 |
Furniture and fixtures | 5,418 |  |  | 5,453 |
| 35,259 |  |  | 24,056 |
Accumulated depreciation | (15,217 | ) |  | (14,304 | )
| $ | 20,042 |  |  | $ | 9,752 |
Schedule of Goodwill | The following is a summary of activity in goodwill:
| 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 | 2,324 |  |  | 4,697 |  |  | — |  |  | 7,021 |
Net exchange differences | (301 | ) |  | — |  |  | — |  |  | (301 | )
Carrying value at June 30, 2015 | $ | 9,618 |  |  | $ | 4,697 |  |  | $ | 728 |  |  | $ | 15,043 |
Goodwill | $ | 14,155 |  |  | $ | 4,697 |  |  | $ | 728 |  |  | $ | 19,580 |
Accumulated impairment losses | (4,537 | ) |  | — |  |  | — |  |  | (4,537 | )
Carrying value at June 30, 2015 | $ | 9,618 |  |  | $ | 4,697 |  |  | $ | 728 |  |  | $ | 15,043 |
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
|  |  | June 30, 2015 |  | September 30, 2014
|  |  | (dollars in thousands)
Non-compete agreements | 4-8 years |  | $ | 1,035 |  | $ | (1,035 | ) | $ | — |  |  | $ | 1,055 |  | $ | (955 | ) | $ | 100 |
Customer lists | 10 years |  | 714 |  | (595 | ) | 119 |  |  | 817 |  | (592 | ) | 225 |
Technology | 5-10 years |  | 2,116 |  | (1,805 | ) | 311 |  |  | 2,319 |  | (1,682 | ) | 637 |
In-process research and development | 5 years |  | 1,600 |  | (267 | ) | 1,333 |  |  | 1,600 |  | (27 | ) | 1,573 |
Trade names | 15 years |  | 1,330 |  | (37 | ) | 1,293 |  |  | — |  | — |  | — |
Other | 2-12 years |  | 2,484 |  | (353 | ) | 2,131 |  |  | 321 |  | (178 | ) | 143 |
|  |  | $ | 9,279 |  | $ | (4,092 | ) | $ | 5,187 |  |  | $ | 6,112 |  | $ | (3,434 | ) | $ | 2,678 |
Schedule of Product Warranty Liability | The following is a summary of activity in accrued warranty expense:
| Nine Months Ended June 30,
| 2015 |  | 2014
| (dollars in thousands)
Beginning balance | $ | 628 |  |  | $ | 1,454 |
Warranty expenditures | (530 | ) |  | (663 | )
Warranty provisions/(adjustment) | 925 |  |  | (25 | )
Ending balance | $ | 1,023 |  |  | $ | 766 |
Effects of share-based compensation expense | Stock-based compensation expense reduced the Company’s results of operations by the following amounts:
| Three Months Ended June 30, |  | Nine Months Ended June 30,
| 2015 |  | 2014 |  | 2015 |  | 2014
| (dollars in thousands)
Effect on income before income taxes (1) | $ | (296 | ) |  | $ | (230 | ) |  | $ | (864 | ) |  | $ | (603 | )
Effect on income taxes | 40 |  |  | 36 |  |  | 134 |  |  | 196 |
Effect on net income | $ | (256 | ) |  | $ | (194 | ) |  | $ | (730 | ) |  | $ | (407 | )
(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:
| Nine Months Ended June 30,
| 2015 |  | 2014
| 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 | 327,500 |  |  | 9.74 |  |  | 272,906 |  |  | 7.01 |
Assumed - merger | 367,229 |  |  | 14.19 |  |  |  |  |  |  |
Exercised | (94,454 | ) |  | 5.51 |  |  | (263,358 | ) |  | 4.31 |
Forfeited | (26,571 | ) |  | 29.48 |  |  | (4,546 | ) |  | 8.71 |
Outstanding at end of period | 1,637,028 |  |  | $ | 9.12 |  |  | 1,064,419 |  |  | $ | 7.37 |
Exercisable at end of period | 1,005,690 |  |  | $ | 9.75 |  |  | 663,220 |  |  | $ | 8.14 |
Weighted average fair value of options granted during the period | $ | 5.91 |  |  |  |  | $ | 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:
| Nine Months Ended June 30,
| 2015 |  | 2014
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:
| Nine Months Ended June 30,
| 2015 |  | 2014
| 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 |
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 |  | Nine Months Ended
| June 30, 2015 |  | June 30, 2014 |  | June 30, 2015 |  | June 30, 2014
| (dollars in thousands) |  | (dollars in thousands)
Research, development and engineering | $ | 3,650 |  |  | $ | 3,054 |  |  | $ | 9,763 |  |  | $ | 8,442 |
Grants earned | (2,342 | ) |  | (1,655 | ) |  | (5,869 | ) |  | (3,999 | )
Net research, development and engineering | $ | 1,308 |  |  | $ | 1,399 |  |  | $ | 3,894 |  |  | $ | 4,443 |

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