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Reportable Segments | 12 Months Ended
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Sep. 30, 2022
Segment Reporting [Abstract] |
Reportable Segments | 18. Reportable Segments Upon the acquisition of Intersurface Dynamics in 2021 (see Note 2), we evaluated our organizational structure and concluded that we have two reportable segments following the acquisition. Amtech has two operating segments that are structured around the types of product offerings provided to our customers. In addition, the operating segments may be further distinguished by the Company’s respective brands. These two operating segments comprise our two reportable segments discussed below. 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. Material and Substrate – We produce consumables and machinery for lapping (fine abrading) and polishing of materials, such as sapphire substrates, optical components, silicon wafers, numerous types of crystal materials, ceramics and metal components. Our Material and Substrate segment includes our former SiC/LED segment in addition to Intersurface Dynamics, as they sell complementary products to a similar market. Information concerning our reportable segments is as follows, in thousands:
|  | Years Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Net revenue: |  |  |  |  |  |  |  |  |
Semiconductor |  | $ | 87,982 |  |  | $ | 72,086 |  |  | $ | 54,516 |
Material and Substrate |  |  | 18,316 |  |  |  | 13,119 |  |  |  | 10,304 |
Non-segment related |  |  | — |  |  |  | — |  |  |  | 643 |
|  | $ | 106,298 |  |  | $ | 85,205 |  |  | $ | 65,463 |
Operating income (loss): |  |  |  |  |  |  |  |  |
Semiconductor |  | $ | 20,672 |  |  | $ | 8,585 |  |  | $ | 4,168 |
Material and Substrate |  |  | 3,728 |  |  |  | 278 |  |  |  | 684 |
Non-segment related |  |  | (7,114 | ) |  |  | (5,138 | ) |  |  | (5,337 | )
|  | $ | 17,286 |  |  | $ | 3,725 |  |  | $ | (485 | )
|  | Years Ended September 30, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Capital expenditures: |  |  |  |  |  |  |  |  |
Semiconductor |  | $ | 452 |  |  | $ | 2,264 |  |  | $ | 912 |
Material and Substrate |  |  | 411 |  |  |  | 695 |  |  |  | 1,724 |
Non-segment related |  |  | 272 |  |  |  | 53 |  |  |  | 39 |
|  | $ | 1,135 |  |  | $ | 3,012 |  |  | $ | 2,675 |
Depreciation and amortization expense: |  |  |  |  |  |  |  |  |
Semiconductor |  | $ | 1,101 |  |  | $ | 905 |  |  | $ | 821 |
Material and Substrate |  |  | 565 |  |  |  | 438 |  |  |  | 197 |
Non-segment related |  |  | 63 |  |  |  | 55 |  |  |  | 60 |
|  | $ | 1,729 |  |  | $ | 1,398 |  |  | $ | 1,078 |
|  | September 30, |
|  | 2022 |  |  | 2021 |
Identifiable assets: |  |  |  |  |  |
Semiconductor |  | $ | 75,622 |  |  | $ | 70,631 |
Material and Substrate |  |  | 22,032 |  |  |  | 19,541 |
Non-segment related* |  |  | 35,880 |  |  |  | 26,741 |
|  | $ | 133,534 |  |  | $ | 116,913 |
* Non-segment related assets include cash, property and other assets.

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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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI https://asc.fasb.org/topic&trid=2134510 + Details
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