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Note 18 - Segment Information | 3 Months Ended
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Dec. 31, 2019
Notes to Financial Statements |
Segment Reporting Disclosure [Text Block] |
1 8 . | SEGMENT 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 and Software 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: For the three months ended December 31, 2019:
|  | Revenue from External Customers |  |  | Intercompany Revenues |  |  | Operating Income |  |  | Depreciation and amortization expense |  |  | Income Tax Expense |
Hardware |  | $ | 8,362,042 |  |  | $ | - |  |  | $ | 696,070 |  |  | $ | 131,167 |  |  | $ | 172,390 |
Software |  |  | 419,660 |  |  |  | 384,995 |  |  |  | 587 |  |  |  | 77,370 |  |  |  | - |
|  | $ | 8,781,702 |  |  | $ | 384,995 |  |  | $ | 696,657 |  |  | $ | 208,537 |  |  | $ | 172,390 |
As of December 31, 2019:
|  | Long-lived assets |  |  | Total Assets |
Hardware |  | $ | 2,226,938 |  |  | $ | 47,904,766 |
Software |  |  | 3,488,993 |  |  |  | 4,742,630 |
|  | $ | 5,715,931 |  |  | $ | 52,647,396 |
For the three months ended December 31, 2018:
|  | Revenue from External Customers |  |  | Intercompany Revenues |  |  | Operating Income (loss) |  |  | Depreciation and amortization expense |  |  | Income Tax Expense |
Hardware |  | $ | 9,656,702 |  |  | $ | - |  |  | $ | 1,302,646 |  |  | $ | 124,301 |  |  | $ | 283,003 |
Software |  |  | 520,857 |  |  |  | 186,972 |  |  |  | (12,771 | ) |  |  | 76,966 |  |  |  | - |
|  | $ | 10,177,559 |  |  | $ | 186,972 |  |  | $ | 1,289,875 |  |  | $ | 201,267 |  |  | $ | 283,003 |
As of September 30, 2019:
|  | Long-lived assets |  |  | Total Assets |
Hardware |  | $ | 2,283,344 |  |  | $ | 42,470,356 |
Software |  |  | 3,467,546 |  |  |  | 4,649,627 |
|  | $ | 5,750,890 |  |  | $ | 47,119,983 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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