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Note 12 - Income Taxes - Reconciliation of Income Taxes (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income taxes computed at the federal statutory rate	$ 715,000	$ (332,000)
Change in valuation allowance	(5,000)	2,711,000
Change in tax rate		6,754,000
Expired net operating loss carryforwards		441,000
Nondeductible compensation, interest expense and other	40,000	39,000
State income taxes, net of federal tax benefit	155,000	(41,000)
Change in R&D credit carryover	(66,000)	(133,000)
Stock options and other prior year true-ups	(142,000)	(499,000)
Acquired deferred tax assets of Genasys Spain	(7,800)	(6,564,400)
Refundable Federal AMT Credit	28,000
State business credit utilization	(145,000)
Provision for income taxes	$ 572,200	$ 2,375,600

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Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to the expiration of net operating loss carryforwards.

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