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Basis of Presentation (Tables) | 3 Months Ended
--- | ---
Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Deferred Revenue, by Arrangement, Disclosure | The components of deferred profit are as follows:
| December 31, 2015 |  | September 30, 2015
| (dollars in thousands)
Deferred revenues | $ | 6,994 |  |  | $ | 7,280 |
Deferred costs | 2,315 |  |  | 2,407 |
Deferred profit | $ | 4,679 |  |  | $ | 4,873 |
Schedule of Inventory, Current | The components of inventories are as follows:
| December 31, 2015 |  | September 30, 2015
| (dollars in thousands)
Purchased parts and raw materials | $ | 10,950 |  |  | $ | 11,587 |
Work-in-process | 4,314 |  |  | 5,089 |
Finished goods | 6,277 |  |  | 6,653 |
| $ | 21,541 |  |  | $ | 23,329 |
Property, Plant and Equipment | The following is a summary of property, plant and equipment:
| December 31, 2015 |  | September 30, 2015
| (dollars in thousands)
Land, building and leasehold improvements | $ | 17,904 |  |  | $ | 18,095 |
Equipment and machinery | 9,564 |  |  | 9,709 |
Furniture and fixtures | 5,325 |  |  | 5,465 |
| 32,793 |  |  | 33,269 |
Accumulated depreciation and amortization | (15,714 | ) |  | (15,508 | )
| $ | 17,079 |  |  | $ | 17,761 |
Schedule of Goodwill |
| Solar |  | Semiconductor |  | Polishing |  | Total
| (dollars in thousands)
Goodwill | $ | 6,617 |  |  | $ | 4,463 |  |  | $ | 728 |  |  | $ | 11,808 |
Accumulated impairment losses | (1,273 | ) |  | — |  |  | — |  |  | (1,273 | )
Carrying value at September 30, 2015 | 5,344 |  |  | 4,463 |  |  | 728 |  |  | 10,535 |
Goodwill recognized due to acquisitions | — |  |  | 600 |  |  | — |  |  | 600 |
Net exchange differences | (161 | ) |  | — |  |  | — |  |  | (161 | )
Carrying value at December 31, 2015 | $ | 5,183 |  |  | $ | 5,063 |  |  | $ | 728 |  |  | $ | 10,974 |
Goodwill | $ | 6,413 |  |  | $ | 5,063 |  |  | $ | 728 |  |  | $ | 12,204 |
Accumulated impairment losses | (1,230 | ) |  | — |  |  | — |  |  | (1,230 | )
Carrying value at December 31, 2015 | $ | 5,183 |  |  | $ | 5,063 |  |  | $ | 728 |  |  | $ | 10,974 |
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, 2015 |  | September 30, 2015
|  |  | (dollars in thousands)
Non-compete agreements | 4-8 years |  | $ | 133 |  | $ | (133 | ) | $ | — |  |  | $ | 137 |  | $ | (137 | ) | $ | — |
Customer lists | 10 years |  | 2,412 |  | (776 | ) | 1,636 |  |  | 2,434 |  | (808 | ) | 1,626 |
Technology | 5-10 years |  | 3,126 |  | (1,526 | ) | 1,600 |  |  | 3,223 |  | (1,368 | ) | 1,855 |
Trade names | 10-15 years |  | 1,449 |  | (97 | ) | 1,352 |  |  | 1,456 |  | (72 | ) | 1,384 |
Other | 2-10 years |  | 287 |  | (210 | ) | 77 |  |  | 278 |  | (204 | ) | 74 |
|  |  | $ | 7,407 |  | $ | (2,742 | ) | $ | 4,665 |  |  | $ | 7,528 |  | $ | (2,589 | ) | $ | 4,939 |
Schedule of Product Warranty Liability |
| Three Months Ended December 31,
| 2015 |  | 2014
| (dollars in thousands)
Beginning balance | $ | 793 |  |  | $ | 628 |
Warranty expenditures | (22 | ) |  | (228 | )
Warranty provisions/(adjustment) | (5 | ) |  | 307 |
Ending balance | $ | 766 |  |  | $ | 707 |
Effects of share-based compensation expense | Stock-based compensation expense reduced the Company’s results of operations by the following amounts:
| Three Months Ended December 31,
| 2015 |  | 2014
| (dollars in thousands)
Effect on income before income taxes (1) | $ | (342 | ) |  | $ | (232 | )
Effect on income taxes | 48 |  |  | 36 |
Effect on net income | $ | (294 | ) |  | $ | (196 | )
(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,
| 2015 |  | 2014
| Options |  | Weighted Average Exercise Price |  | Options |  | Weighted Average Exercise Price
Outstanding at beginning of period | 1,627,477 |  |  | $ | 9.11 |  |  | 1,063,324 |  |  | $ | 7.37 |
Granted | 344,075 |  |  | 5.25 |  |  | 282,500 |  |  | 9.98 |
Exercised | — |  |  | — |  |  | — |  |  | — |
Forfeited | (33,642 | ) |  | 14.90 |  |  | — |  |  | — |
Outstanding at end of period | 1,937,910 |  |  | $ | 8.34 |  |  | 1,345,824 |  |  | $ | 7.91 |
Exercisable at end of period | 1,189,855 |  |  | $ | 9.21 |  |  | 802,703 |  |  | $ | 7.81 |
Weighted average fair value of options granted during the period | $ | 3.03 |  |  |  |  | $ | 6.09 |  |  |
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions | The fair value of options was estimated at the applicable grant date using the Black-Scholes option pricing model with the following assumptions:
| Three months ended December 31,
| 2015 |  | 2014
Risk free interest rate | 2% |  | 2%
Expected life | 6 years |  | 6 years
Dividend rate | 0% |  | 0%
Volatility | 62% |  | 67%
Schedule of Share-based Compensation, Restricted Stock Activity | Restricted stock transactions and awards outstanding are summarized as follows:
| Three months ended December 31,
| 2015 |  | 2014
| Awards |  | Weighted Average Grant Date Fair Value |  | Awards |  | Weighted Average Grant Date Fair Value
Beginning Outstanding | 13,540 |  |  | $ | 7.98 |  |  | 35,203 |  |  | $ | 10.13 |
Released | (13,540 | ) |  | 7.98 |  |  | (21,663 | ) |  | 11.47 |
Ending Outstanding | — |  |  | $ | — |  |  | 13,540 |  |  | $ | 7.98 |
Research and Development Expense | The table below shows gross research and development expenses and grants earned:
| Three Months Ended
| December 31, 2015 |  | December 31, 2014
| (dollars in thousands)
Research, development and engineering | $ | 2,615 |  |  | $ | 2,573 |
Grants earned | (327 | ) |  | (736 | )
Net research, development and engineering | $ | 2,288 |  |  | $ | 1,837 |

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