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Note 10 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2016

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		Years ended September 30,
		2016				2015
Current tax benefit
Federal		$	-			$	-
State			1,840				(7,700	)
Total current tax benefit			1,840				(7,700	)
Deferred benefit
Federal			(159,800	)			(7,564,000	)
State			(28,200	)			(775,000	)
Total deferred benefit			(188,000	)			(8,339,000	)
Change in valuation allowance			-				-
Provision for income taxes		$	(186,160	)		$	(8,346,700	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		Years ended September 30,
		2016				2015
Income taxes computed at the federal statutory rate		$	(499,000	)		$	456,000
Change in valuation allowance			(66,000	)			(8,316,000	)
Expired net operating loss carryforwards			487,000				598,000
Nondeductible compensation, interest expense and other			99,000				20,000
State income taxes, net of federal tax benefit			(36,000	)			24,000
Change in R&D credit carryover			(98,000	)			(17,000	)
Stock options and other prior year true-ups			(75,000	)			(1,103,000	)
Other			1,840				(8,700	)
Provision for income taxes		$	(186,160	)		$	(8,346,700	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		At September 30,
Deferred tax assets:		2016				2015
Net operating loss carryforwards		$	16,410,000			$	16,966,000
Research and development credit			2,461,000				2,309,000
Share-based compensation			598,000				468,000
Equipment			(23,000	)			(24,000	)
Patents			102,000				134,000
Accruals and other			832,000				465,000
State tax deduction			(7,000	)			(6,000	)
Federal AMT Credit			52,000				52,000
Allowances			211,000				150,000
Gross deferred tax asset			20,636,000				20,514,000
Less valuation allowance			(12,109,000	)			(12,175,000	)
Total deferred tax assets, net of valuation allowance		$	8,527,000			$	8,339,000

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=65882285&loc=d3e32639-109319

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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
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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
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