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Note 13 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2020

Notes Tables

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

		Years ended September 30,
		2020				2019
Current tax provision
Federal		$	-			$	-
State			2				2
Total current tax provision			2				2
Deferred provision
Federal			(4,852	)			485
State			(856	)			85
Total deferred provision			(5,708	)			570
Provision for income taxes		$	(5,706	)		$	572

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

		Years ended September 30,
		2020				2019
Income taxes computed at the federal statutory rate		$	1,296			$	715
Change in valuation allowance			(7,134	)			(5	)
Nondeductible compensation, interest expense and other			24				40
State income taxes, net of federal tax benefit			364				155
Change in R&D credit carryover			95				(66	)
Stock options and other prior year true-ups			(7	)			(142	)
Foreign rate differential			(21	)			(8	)
Refundable Federal AMT Credit			-				28
State business credit utilization			(323	)			(145	)
Provision for income tax (benefit) expense		$	(5,706	)		$	572

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

		At September 30,
		2020				2019
Deferred tax assets
Net operating loss carryforwards			11,985				12,682
Research and development credit			5,686				5,856
Share-based compensation			317				506
Equipment			(405	)			(78	)
Patents			15				24
Accruals and other			2,526				1,222
State tax deduction			-				(6	)
Federal AMT Credit			-				24
Allowances			183				169
Right of use asset			(1,334	)			-
Gross deferred tax asset			18,973				20,399
Less valuation allowance			(7,878	)			(15,012	)
Total deferred tax assets, net of valuation allowance		$	11,095			$	5,387

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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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