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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2024
Income Taxes |
Schedule of Components of Income Tax Benefit | The components of income (loss) before income tax benefit and income tax benefit are comprised of the following:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended
​ | ​ | September 30,
​ |  | 2024 |  | 2023
​ | ​ | (Amounts in thousands)
Income (loss) before income tax benefit | ​ | ​ | ​ | ​ | ​ | ​
U.S. | ​ | $ | 74 |  | $ | 5,202
Foreign | ​ |  | (493) |  |  | (467)
​ | ​ | $ | (419) |  | $ | 4,735
Income tax expense: | ​ | ​ | ​ |  | ​ | ​
Current: | ​ | ​ | ​ |  | ​ | ​
Federal | ​ | $ | 123 |  | $ | 1,551
State | ​ |  | 172 |  |  | 326
​ | ​ | $ | 295 |  | $ | 1,877
Deferred: | ​ | ​ | ​ |  | ​ | ​
Federal | ​ | $ | (372) |  | $ | (1,971)
State | ​ |  | (15) |  |  | (375)
​ | ​ | $ | (387) |  | $ | (2,346)
​ | ​ | ​ | ​ | ​ | ​ | ​
Total income tax benefit | ​ | $ | (93) |  | $ | (469)
​
Schedule of Effective Income Tax Rate Reconciliation | The effective income tax rate differed from the statutory federal income tax rate due to the following:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended September 30, |
​ | ​ | 2024 | ​ | 2023 |
​ | ​ | (Dollar amounts in thousands) |
Computed “expected” tax expense |  | $ | (88) |  | 21.0 | % | $ | 994 |  | 21.0 | %
Increases (reductions) in taxes resulting from: | ​ |  |  |  |  | ​ |  |  |  |  | ​
State income taxes, net of federal tax benefit | ​ |  | (87) |  | 20.8 | % |  | 106 |  | 2.2 | %
Foreign rate differential | ​ |  | 10 |  | (2.4) | % |  | 9 |  | 0.2 | %
Employee Retention Credit | ​ | ​ | — | ​ | — | % | ​ | (134) | ​ | (2.8) | %
RSA Windfall | ​ | ​ | (189) | ​ | 45.1 | % | ​ | (16) | ​ | (0.3) | %
Permanent differences | ​ |  | 19 |  | (4.5) | % |  | 9 |  | 0.2 | %
Change in valuation allowance | ​ |  | 180 |  | (43.0) | % |  | (1,746) |  | (36.9) | %
Research and development credit | ​ |  | (90) |  | 21.5 | % |  | (112) |  | (2.4) | %
Deferred Tax True Ups | ​ | ​ | 4 | ​ | (1.0) | % | ​ | 322 | ​ | 6.8 | %
FIN 48 Reserves | ​ | ​ | 89 | ​ | (21.2) | % | ​ | 166 | ​ | 3.5 | %
Return to Provision Adjustments | ​ | ​ | 39 | ​ | (9.3) | % | ​ | (64) | ​ | (1.4) | %
Other items | ​ |  | 20 |  | (4.8) | % |  | (3) |  | (0.1) | %
Income tax benefit | ​ | $ | (93) |  | 22.2 | % | $ | (469) |  | (9.9) | %
Schedule of Deferred Tax Assets and Liabilities | Significant components of the Company's net deferred tax assets and liabilities as of September 30, 2024 and 2023 are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​ | September 30,
​ |  | 2024 |  | 2023
​ | ​ | (Amounts in thousands)
Deferred tax assets: | ​ |  | ​ | ​ |  | ​
Pension | ​ | $ | 331 | ​ | $ | 321
Capitalized research and development expenses | ​ | ​ | 1,155 | ​ | ​ | 651
Other reserves and accruals | ​ |  | 975 | ​ |  | 1,118
Inventory reserves and other | ​ |  | 303 | ​ |  | 278
Federal and state tax credits | ​ |  | 829 | ​ |  | 771
Federal and state net operating loss carryforwards | ​ |  | 4 | ​ |  | —
Foreign net operating loss carryforwards | ​ |  | 2,554 | ​ |  | 2,945
Lease Liability | ​ | ​ | 121 | ​ | ​ | 239
Gross deferred tax assets | ​ | ​ | 6,272 | ​ | ​ | 6,323
Less: valuation allowance | ​ |  | (2,800) | ​ |  | (3,283)
Realizable deferred tax asset | ​ | ​ | 3,472 | ​ | ​ | 3,040
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Depreciation and amortization | ​ | ​ | (69) | ​ | ​ | (84)
ROU Asset | ​ | ​ | (119) | ​ | ​ | (235)
Pension | ​ | ​ | (550) | ​ | ​ | (372)
Intangibles | ​ | ​ | — | ​ | ​ | (3)
Realizable deferred tax liabilities | ​ | ​ | (738) | ​ | ​ | (694)
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax assets | ​ | $ | 2,734 | ​ | $ | 2,346
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
​ | ​ | September 30, 2024 | ​ | September 30, 2023
​ | ​ | (Amounts in thousands)
Balance, beginning of year | ​ | $ | 323 | ​ | $ | 502
Additions for tax positions of current year | ​ |  | 11 | ​ | ​ | 22
Additions for tax positions of prior years | ​ | ​ | (8) | ​ | ​ | (201)
Reduction for lapse of the applicable statute of limitations | ​ | ​ | (13) | ​ | ​ | —
Accrued penalties and interest | ​ |  | 22 | ​ | ​ | —
Balance, end of period | ​ | $ | 335 | ​ | $ | 323

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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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- 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/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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