XML 43 R31.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The components of income before income tax and income tax expense are comprised of the following:
| For the Years Ended September 30,
| 2017 |  | 2016
| (Amounts in thousands)
Income before income tax: |  |  |
U.S. | $ | 3,383 |  |  | $ | 3,418 |
Foreign | 410 |  |  | 182 |
| $ | 3,793 |  |  | $ | 3,600 |
Income tax expense: |  |  |  |  |
Current: |  |  |  |  |
Federal | $ | 1,067 |  |  | $ | 303 |
State | 119 |  |  | 118 |
Foreign | 132 |  |  | 159 |
| 1,318 |  |  | 580 |
Deferred: |  |  |  |  |
Federal | (86 | ) |  | 400 |
State | 37 |  |  | 46 |
Foreign | 18 |  |  | (30 | )
| (31 | ) |  | 416 |
| $ | 1,287 |  |  | $ | 996 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | Reconciliation of federal statutory rate and income tax expense to the Company's effective tax rate and actual income tax expense is as follows:
| For the Years Ended September 30,
| 2017 |  | 2016
| (Dollar amounts in thousands)
Computed “expected” tax expense | $ | 1,289 |  |  | 34.0 | % |  | $ | 1,224 |  |  | 34.0 | %
Increases (reductions) in taxes resulting from: |  |  |  |  |  |  |
State income taxes, net of federal tax benefit | 80 |  |  | 2.1 | % |  | 124 |  |  | 3.5 | %
Foreign operations | 11 |  |  | 0.3 | % |  | 67 |  |  | 1.9 | %
Permanent differences | (4 | ) |  | (0.1 | )% |  | (20 | ) |  | (0.6 | )%
Change in valuation allowance | (37 | ) |  | (1.0 | )% |  | — |  |  | — | %
Uncertain tax liability adjustment | 8 |  |  | 0.2 | % |  | 8 |  |  | 0.2 | %
Research & development credit | (53 | ) |  | (1.4 | )% |  | (344 | ) |  | (9.6 | )%
Other items | (7 | ) |  | (0.2 | )% |  | (63 | ) |  | (1.7 | )%
Income tax expense | $ | 1,287 |  |  | 33.9 | % |  | $ | 996 |  |  | 27.7 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | For the years ended September 30, 2017 and 2016, temporary differences, which give rise to deferred tax assets (liabilities), are as follows:
| September 30, 2017 |  | September 30, 2016
| (Amounts in thousands)
Deferred tax assets: |  |  |
Pension | $ | 2,470 |  |  | $ | 2,896 |
Intangibles | 219 |  |  | 315 |
Other reserves and accruals | 633 |  |  | 671 |
Inventory reserves and other | 563 |  |  | 470 |
State credits, net of federal benefit | 318 |  |  | 313 |
Federal and state net operating loss carryforwards | 52 |  |  | 61 |
Foreign net operating loss carryforwards | 1,531 |  |  | 1,704 |
Foreign exchange on intercompany loan | (77 | ) |  | — |
Foreign tax credits | 7 |  |  | 7 |
Depreciation and amortization | (177 | ) |  | (203 | )
Gross deferred tax assets | 5,539 |  |  | 6,234 |
Less: valuation allowance | (2,712 | ) |  | (3,180 | )
Realizable deferred tax asset | 2,827 |  |  | 3,054 |
Gross deferred tax liabilities | — |  |  | — |
Net deferred tax assets | $ | 2,827 |  |  | $ | 3,054 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] | A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows:
| For the Year Ended September 30, 2017 |  | For the Year Ended September 30, 2016
| (Amounts in thousands)
Balance, beginning of year | $ | 202 |  |  | $ | 195 |
Accrued penalties and interest | 7 |  |  | 7 |
Balance, end of period | $ | 209 |  |  | $ | 202 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=96868398&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration