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Note 16 - Segment Information
 9 Months Ended
Jun. 30, 2018
Notes to Financial Statements  
Segment Reporting Disclosure [Text Block]
16.
S
EGMENT INFORMATION
 
The Company is engaged in the design, development and commercialization of directed and multidirectional sound technologies, voice broadcast products and location-based mass messaging solutions for emergency warning and workforce management. The Company operates in
two
business segments: Hardware (LRAD) and Software (Genasys) and its principle markets are North and South America, Europe, Middle East and Asia. As reviewed by the Company’s chief operating decision maker, the Company evaluates the performance of each segment based on sales and operating income. Cash and cash equivalents, marketable securities, accounts receivable, inventory, property and equipment, deferred tax assets, goodwill and intangible assets are primary assets identified by segment. The accounting policies for segment reporting are the same for the Company as a whole and transactions between the
two
operating segments are
not
material.
 
The following table presents the Company’s segment disclosures:
   
Three months ended
    
Nine months ended
  
   
June 30, 2018
    
June 30, 2018
  
                 
Revenue from external customers
                
LRAD
   $
7,012,430
     $
22,094,790
  
Genasys
    
501,638
      
916,292
  
    $
7,514,068
     $
23,011,082
  
                 
Intercompany revenues
                
LRAD
   $
-
     $
-
  
Genasys
    
96,192
      
186,010
  
    $
96,192
     $
186,010
  
                 
Segment operating income
                
LRAD
   $
(63,257
 )   $
1,507,264
  
Genasys
    
(114,870
 )    
(90,132
 )
    $
(178,127
 )   $
1,417,132
  
                 
Other expenses:
                
Depreciation and amortization expense
      
 
  
LRAD
   $
(62,665
 )   $
(187,433
 )
Genasys
    
(80,804
 )    
(149,767
 )
    $
(143,469
 )   $
(337,200
 )
                 
Interest expense
                
LRAD
   $
-
     $
-
  
Genasys
    
(4,388
 )    
(14,205
 )
    $
(4,388
 )   $
(14,205
 )
                 
Income tax expense (benefit)
                
LRAD
   $
(73,749
 )   $
2,793,590
  
Genasys
    
-
      
-
  
    $
(73,749
 )   $
2,793,590
  
 
 
   
June 30, 2018
   
September 30, 2017
 
Long-lived assets
                
LRAD
   $
538,173
     $
565,292
  
Genasys
    
4,068,429
      
-
  
    $
4,606,602
     $
565,292
  
                 
Total assets
                
LRAD
   $
35,520,401
     $
38,857,800
  
Genasys
    
5,122,533
      
-
  
    $
40,642,934
     $
38,857,800