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Business Segments Information | 6 Months Ended
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Mar. 31, 2020
Segment Reporting [Abstract] |
Business Segment Information | 10. Business Segment Information After announcing the planned divestiture of our Solar segment (see Note 4), we conducted an evaluation of our organizational structure. Beginning with the second quarter of fiscal 2019, we made changes to our reportable segments. With the divesture of our Automation segment in the first quarter of fiscal 2020, we further evaluated our organizational structure and concluded that we have two reportable business segments following the divestiture. Prior period amounts have been revised to conform to the current period segment reporting structure. Our two reportable segments are as follows: Semiconductor – We design, manufacture, sell and service thermal processing equipment and related controls for use by leading semiconductor manufacturers, and in electronics, automotive and other industries. SiC/LED – We produce consumables and machinery for lapping (fine abrading) and polishing of materials, such as silicon and silicon carbide substrates, sapphire substrates, optical components, numerous types of crystalline materials, ceramics and metal components. We formerly referred to our SiC/LED segment as “Polishing.” Information concerning our business segments is as follows, in thousands:
|  | Three Months Ended March 31, |  |  | Six Months Ended March 31, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Net Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Semiconductor |  | $ | 11,992 |  |  | $ | 16,053 |  |  | $ | 29,224 |  |  | $ | 35,013 |
SiC/LED |  |  | 2,468 |  |  |  | 3,273 |  |  |  | 5,285 |  |  |  | 6,256 |
Non-segment related |  |  | — |  |  |  | 1,307 |  |  |  | 643 |  |  |  | 2,589 |
|  | $ | 14,460 |  |  | $ | 20,633 |  |  | $ | 35,152 |  |  | $ | 43,858 |
Operating income (loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Semiconductor |  | $ | (18 | ) |  | $ | 1,732 |  |  | $ | 2,704 |  |  | $ | 4,477 |
SiC/LED |  |  | 421 |  |  |  | 877 |  |  |  | 955 |  |  |  | 1,646 |
Non-segment related |  |  | (1,375 | ) |  |  | (1,361 | ) |  |  | (2,994 | ) |  |  | (4,211 | )
|  | $ | (972 | ) |  | $ | 1,248 |  |  | $ | 665 |  |  | $ | 1,912 |
|  | March 31, 2020 |  |  | September 30, 2019 |
Identifiable Assets: |  |  |  |  |  |  |  |
Semiconductor |  | $ | 55,337 |  |  | $ | 56,855 |
SiC/LED |  |  | 8,253 |  |  |  | 7,779 |
Non-segment related* |  |  | 36,008 |  |  |  | 39,088 |
Held-for-sale assets** |  |  | — |  |  |  | 22,755 |
|  | $ | 99,598 |  |  | $ | 126,477 |
* | Non-segment related assets include cash, property and other assets.
** | See Note 4 for additional information on held-for-sale assets.
Goodwill and other long-lived assets We review our long-lived assets, including goodwill, for impairment at least annually in our fourth quarter or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Additional information on impairment testing of long-lived assets, intangible assets and goodwill can be found in Notes 1 and 10 of our Annual Report on Form 10-K for the year ended September 30, 2019.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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