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Revision of Prior Period Financial Statements | 12 Months Ended
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Sep. 30, 2020
Revision of Prior Period Financial Statement |
Revision of Prior Period Financial Statements | 20. Revision of Prior Period Financial Statements (Unaudited) We identified an immaterial error in the first three quarters of fiscal year 2020 related to the recognition of certain revenue as “net,” when in fact the revenue should have been recorded on as “gross” basis. We revised the first three quarters of fiscal year 2020 for this error. A summary of revisions for our previously reported financial statements are presented below (in thousands, except per share data). There were no effects on the Consolidated Balance Sheets or Consolidated Statements of Cash Flows for the periods below.
|  |  |  |  |  |  |  |  |  | For the three months ended December 31, 2019
|  |  |  |  |  |  |  |  |  | As reported |  | Adjustment |  | As revised
Sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Product |  |  |  |  |  |  |  |  |  | $ | 13,222 |  | $ | 337 |  | $ | 13,559
Services |  |  |  |  |  |  |  |  |  |  | 3,350 |  |  | (51) |  |  | 3,299
Total sales |  |  |  |  |  |  |  |  |  |  | 16,572 |  |  | 286 |  |  | 16,858
Cost of sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Product |  |  |  |  |  |  |  |  |  |  | 11,318 |  |  | 286 |  |  | 11,604
Services |  |  |  |  |  |  |  |  |  |  | 1,223 |  |  | — |  |  | 1,223
Total cost of sales |  |  |  |  |  |  |  |  |  |  | 12,541 |  |  | 286 |  |  | 12,827
Gross profit |  |  |  |  |  |  |  |  |  | $ | 4,031 |  | $ | — |  | $ | 4,031
Operating loss |  |  |  |  |  |  |  |  |  | $ | (402) |  | $ | — |  | $ | (402)
Net loss |  |  |  |  |  |  |  |  |  | $ | (540) |  | $ | — |  | $ | (540)
Net loss per share – basic |  |  |  |  |  |  |  |  |  | $ | (0.14) |  | $ | — |  | $ | (0.14)
Net loss per share – diluted |  |  |  |  |  |  |  |  |  | $ | (0.14) |  | $ | — |  | $ | (0.14)
| For the three months ended March 31, 2020 |  | For the six months ended March 31, 2020
| As reported |  | Adjustment |  | As revised |  | As reported |  | Adjustment |  | As revised
Sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Product | $ | 12,296 |  | $ | 850 |  | $ | 13,146 |  | $ | 25,518 |  | $ | 1,187 |  | $ | 26,705
Services |  | 3,799 |  |  | (62) |  |  | 3,737 |  |  | 7,149 |  |  | (113) |  |  | 7,036
Total sales |  | 16,095 |  |  | 788 |  |  | 16,883 |  |  | 32,667 |  |  | 1,074 |  |  | 33,741
Cost of sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Product |  | 10,245 |  |  | 788 |  |  | 11,033 |  |  | 21,563 |  |  | 1,074 |  |  | 22,637
Services |  | 1,367 |  |  | — |  |  | 1,367 |  |  | 2,590 |  |  | — |  |  | 2,590
Total cost of sales |  | 11,612 |  |  | 788 |  |  | 12,400 |  |  | 24,153 |  |  | 1,074 |  |  | 25,227
Gross profit | $ | 4,483 |  | $ | — |  | $ | 4,483 |  | $ | 8,514 |  | $ | — |  | $ | 8,514
Operating loss | $ | (143) |  | $ | — |  | $ | (143) |  | $ | (545) |  | $ | — |  | $ | (545)
Net loss | $ | (732) |  | $ | — |  | $ | (732) |  | $ | (1,272) |  | $ | — |  | $ | (1,272)
Net loss per share – basic | $ | (0.18) |  | $ | — |  | $ | (0.18) |  | $ | (0.32) |  | $ | — |  | $ | (0.32)
Net loss per share – diluted | $ | (0.18) |  | $ | — |  | $ | (0.18) |  | $ | (0.32) |  | $ | — |  | $ | (0.32)
| For the three months ended June 30, 2020 |  | For the nine months ended June 30, 2020
| As reported |  | Adjustment |  | As revised |  | As reported |  | Adjustment |  | As revised
Sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Product | $ | 10,294 |  | $ | 105 |  | $ | 10,399 |  | $ | 35,812 |  | $ | 1,292 |  | $ | 37,104
Services |  | 3,238 |  |  | 143 |  |  | 3,381 |  |  | 10,387 |  |  | 30 |  |  | 10,417
Total sales |  | 13,532 |  |  | 248 |  |  | 13,780 |  |  | 46,199 |  |  | 1,322 |  |  | 47,521
Cost of sales: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Product |  | 8,361 |  |  | 239 |  |  | 8,600 |  |  | 29,924 |  |  | 1,313 |  |  | 31,237
Services |  | 947 |  |  | 9 |  |  | 956 |  |  | 3,537 |  |  | 9 |  |  | 3,546
Total cost of sales |  | 9,308 |  |  | 248 |  |  | 9,556 |  |  | 33,461 |  |  | 1,322 |  |  | 34,783
Gross profit | $ | 4,224 |  | $ | — |  | $ | 4,224 |  | $ | 12,738 |  | $ | — |  | $ | 12,738
Operating loss | $ | (393) |  | $ | — |  | $ | (393) |  | $ | (938) |  | $ | — |  | $ | (938)
Net loss | $ | (210) |  | $ | — |  | $ | (210) |  | $ | (1,482) |  | $ | — |  | $ | (1,482)
Net loss per share – basic | $ | (0.05) |  | $ | — |  | $ | (0.05) |  | $ | (0.37) |  | $ | — |  | $ | (0.37)
Net loss per share – diluted | $ | (0.05) |  | $ | — |  | $ | (0.05) |  | $ | (0.37) |  | $ | — |  | $ | (0.37)

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- References No definition available. + Details
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- Definition The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -URI http://asc.fasb.org/topic&trid=2122394 + Details
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