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Note 17 - Segment Information (Tables)

9 Months Ended

Jun. 30, 2019

Notes Tables

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

		Three months ended June 30,								Nine months ended June 30,
		2019				2018				2019				2018
Revenue from external customers
LRAD		$	8,302,811			$	7,012,430			$	27,606,026			$	22,094,790
Genasys			560,915				501,638				1,626,950				916,292
		$	8,863,726			$	7,514,068			$	29,232,976			$	23,011,082
Intercompany revenues
LRAD		$	-			$	-			$	-			$	-
Genasys			257,302				96,192				724,271				186,010
		$	257,302			$	96,192			$	724,271			$	186,010
Segment operating income (loss)
LRAD		$	660,106			$	(63,257	)		$	3,245,060			$	1,507,264
Genasys			26,355				(114,870	)			166,662				(90,132	)
		$	686,461			$	(178,127	)		$	3,411,722			$	1,417,132
Other expenses:
Depreciation and amortization expense
LRAD		$	149,331			$	62,665			$	392,296			$	187,433
Genasys			76,350				80,804				231,021				149,767
		$	225,681			$	143,469			$	623,317			$	337,200
Interest expense
LRAD		$	-			$	-			$	-			$	-
Genasys			-				4,388				-				14,205
		$	-			$	4,388			$	-			$	14,205
Income tax expense (benefit)
LRAD		$	118,310			$	(73,749	)		$	675,457			$	2,793,590
Genasys			-				-				-				-
		$	118,310			$	(73,749	)		$	675,457			$	2,793,590

		June 30, 2019				September 30, 2018
Long-lived assets
LRAD		$	2,381,722			$	2,478,144
Genasys			3,669,426				3,973,917
		$	6,051,148			$	6,452,061
Total assets
LRAD		$	37,029,052			$	36,770,872
Genasys			4,986,723				5,089,925
		$	42,015,775			$	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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-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-Name Accounting Standards Codification
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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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