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Note 17 - Segment Information (Tables)

6 Months Ended

Mar. 31, 2019

Notes Tables

Schedule of Segment Reporting Information, by Segment [Table Text Block]

		Three months ended March 31,								Six months ended March 31,
		2019				2018				2019				2018
Revenue from external customers
LRAD		$	9,646,513			$	7,453,794				19,303,215				15,082,361
Genasys			545,178				414,654				1,066,035				414,654
		$	10,191,691			$	7,868,448			$	20,369,250			$	15,497,015
Intercompany revenues
LRAD		$	-			$	-								-
Genasys			279,997				89,818				466,969				89,818
		$	279,997			$	89,818			$	466,969			$	89,818
Segment operating income
LRAD		$	1,282,308			$	579,498				2,584,954				1,570,604
Genasys			153,078				24,656				140,307				24,656
		$	1,435,386			$	604,154			$	2,725,261			$	1,595,260
Other expenses:
Depreciation and amortization expense
LRAD		$	(138,665	)		$	(64,660	)		$	(262,966	)		$	(124,765	)
Genasys			(77,705	)			(69,044	)			(154,671	)			(69,044	)
		$	(216,370	)		$	(133,704	)		$	(417,637	)		$	(193,809	)
Interest expense
LRAD		$	-			$	-			$	-			$	-
Genasys			-				(9,815	)			-				(9,815	)
		$	-			$	(9,815	)		$	-			$	(9,815	)
Income tax expense
LRAD		$	(274,144	)		$	(158,451	)		$	(557,147	)		$	(2,867,339	)
Genasys			-				-				-				-
		$	(274,144	)		$	(158,451	)		$	(557,147	)		$	(2,867,339	)

		March 31, 2019				September 30, 2018
Long-lived assets
LRAD		$	2,508,027			$	2,478,144
Genasys			3,696,424				3,973,917
		$	6,204,451			$	6,452,061
Total assets
LRAD		$	35,948,659			$	36,770,872
Genasys			4,787,658				5,089,925
		$	40,736,317			$	41,860,797

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

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