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Acquisition (Tables) | 6 Months Ended
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Mar. 31, 2014
Business Combinations [Abstract] |
Schedule of Purchase Price Allocation | The purchase price was allocated as follows:
| (Amounts in Thousands)
Inventory | $ | 1,030 |
Property & equipment | 17 |
Intangibles | 260 |
Gross assets acquired | 1,307 |
Product warranty liability assumed | (93 | )
Net assets acquired | 1,214 |
Less: asset purchase price | 500 |
Bargain purchase gain before tax | 714 |
Deferred tax on bargain purchase gain | (252 | )
Bargain purchase gain, net of tax effect | $ | 462 |
Business Acquisition, Pro Forma Information | The following table presents the proforma condensed combined financial information (in thousands, except per share amounts):
| For the three months ended |  | For the six months ended
| March 31, 2014 |  | March 31, 2013 |  | March 31, 2014 |  | March 31, 2013
| (Amounts in thousands except per share data)
Revenue | $ | 23,236 |  |  | $ | 27,477 |  |  | $ | 45,187 |  |  | $ | 50,224 |
Net income (loss) | $ | 198 |  |  | $ | (31 | ) |  | $ | 224 |  |  | $ | (865 | )
Net income (loss) per share – basic | $ | 0.06 |  |  | $ | (0.01 | ) |  | $ | 0.07 |  |  | $ | (0.25 | )
Net income (loss) per share – diluted | $ | 0.06 |  |  | $ | (0.01 | ) |  | $ | 0.07 |  |  | $ | (0.25 | )

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2)-(3) -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 + Details
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