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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2019
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of income before income tax and income tax (benefit) expense are comprised of the following:
|  | For the Years Ended
|  | September 30,
|  | 2019 |  | 2018
|  | (Amounts in thousands)
Income before income tax: |  |  |  |  |  |
U.S. |  | $ | (663) |  | $ | (1,077)
Foreign |  |  | 221 |  |  | (29)
|  | $ | (442) |  | $ | (1,106)
Income tax (benefit) expense: |  |  |  |  |  |
Current: |  |  |  |  |  |
Federal |  | $ | (141) |  | $ | 771
State |  |  | 122 |  |  | 47
Foreign |  |  | — |  |  | —
|  |  | (19) |  |  | 818
Deferred: |  |  |  |  |  |
Federal |  |  | (73) |  |  | 259
State |  |  | 21 |  |  | (118)
Foreign |  |  | — |  |  | (77)
|  |  | (52) |  |  | 64
|  | $ | (71) |  | $ | 882
Schedule of Effective Income Tax Rate Reconciliation | 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, |
|  | 2019 |  | 2018 |
|  | (Dollar amounts in thousands) |
Computed “expected” tax benefit |  | $ | (93) |  | 21.0 | % | $ | (269) |  | 24.3 | %
Increases (reductions) in taxes resulting from: |  |  |  |  |  |  |  |  |  |  |
State income taxes, net of federal tax benefit |  |  | (73) |  | 16.5 | % |  | (107) |  | 9.7 | %
Foreign operations |  |  | (46) |  | 10.4 | % |  | (70) |  | 6.3 | %
Permanent differences |  |  | 31 |  | (7.0) | % |  | (14) |  | 1.3 | %
Change in valuation allowance |  |  | 235 |  | (53.2) | % |  | 118 |  | (10.7) | %
Deferred revenue |  |  | (48) |  | 10.9 | % |  | — |  | — | %
Impact of 965 one-time transition tax |  |  | — |  | — | % |  | 771 |  | (69.7) | %
Federal tax rate change |  |  | — |  | — | % |  | 588 |  | (53.2) | %
Payable true up |  |  | 17 |  | (3.8) | % |  | — |  | — | %
Uncertain tax liability adjustment |  |  | (41) |  | 9.3 | % |  | 11 |  | (1.0) | %
Research & development credit |  |  | (90) |  | 20.4 | % |  | (125) |  | 11.3 | %
Other items |  |  | 37 |  | (8.4) | % |  | (21) |  | 2.0 | %
Income tax (benefit) expense |  | $ | (71) |  | 16.1 | % | $ | 882 |  | (79.7) | %
Schedule of Deferred Tax Assets and Liabilities | For the years ended September 30, 2019 and 2018, temporary differences, which give rise to deferred tax assets (liabilities), are as follows:
|  | September 30, |  | September 30,
|  | 2019 |  | 2018
|  | (Amounts in thousands)
Deferred tax assets: |  |  |  |  |  |
Pension |  | $ | 1,378 |  | $ | 1,390
Intangibles |  |  | 81 |  |  | 104
Other reserves and accruals |  |  | 291 |  |  | 451
Inventory reserves and other |  |  | 619 |  |  | 502
State credits, net of federal benefit |  |  | 380 |  |  | 380
Federal and state net operating loss carryforwards |  |  | 928 |  |  | 626
Foreign net operating loss carryforwards |  |  | 1,393 |  |  | 1,489
Foreign exchange on intercompany loan |  |  | 7 |  |  | 7
Depreciation and amortization |  |  | (232) |  |  | (396)
Gross deferred tax assets |  |  | 4,845 |  |  | 4,553
Less: valuation allowance |  |  | (2,899) |  |  | (2,658)
Realizable deferred tax asset |  |  | 1,946 |  |  | 1,895
Gross deferred tax liabilities |  |  | — |  |  | —
Net deferred tax assets |  | $ | 1,946 |  | $ | 1,895
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows:
|  | For the Year Ended |  | For the Year Ended
|  | September 30, 2019 |  | September 30, 2018
|  | (Amounts in thousands)
Balance, beginning of year |  | $ | 220 |  | $ | 209
Accrued penalties and interest |  |  | 13 |  |  | 11
Reversal for statute of limitations |  |  | (233) |  |  | —
Balance, end of period |  | $ | — |  | $ | 220

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- 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://fasb.org/us-gaap/role/ref/legacyRef -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
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- 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://fasb.org/us-gaap/role/ref/legacyRef -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
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