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Note 19 - Segment Information
 6 Months Ended
Mar. 31, 2021
Notes to Financial Statements  
Segment Reporting Disclosure [Text Block]
19.
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 principal markets are North and South America, Europe, the 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.
 
The following table presents the Company's segment disclosures:
 
   
Three months ended March 31,
    
Six months ended March 31,
  
   
2021
    
2020
    
2021
    
2020
  
                                 
Revenue from external customers
                                
Hardware
   $
10,625
     $
7,862
     $
18,012
     $
16,221
  
Software
    
676
      
414
      
1,317
      
837
  
    $
11,301
     $
8,276
     $
19,329
     $
17,058
  
                                 
Intersegment revenues
                                
Hardware
   $
-
     $
-
     $
-
     $
-
  
Software
    
254
      
444
      
606
      
829
  
    $
254
     $
444
     $
606
     $
829
  
                                 
Segment operating income (loss)
                                
Hardware
   $
1,566
     $
523
     $
1,724
     $
1,381
  
Software
    
(1,013
 )    
(194
 )    
(1,864
 )    
(356
 )
    $
553
     $
329
     $
(140
 )   $
1,025
  
                                 
Other expenses:
                                
Depreciation and amortization expense
                                
Hardware
   $
93
     $
128
     $
183
     $
259
  
Software
    
177
      
78
      
369
      
156
  
    $
270
     $
206
     $
552
     $
415
  
                                 
Interest expense
                                
Hardware
   $
-
     $
-
     $
-
     $
-
  
Software
    
22
      
-
      
22
      
-
  
    $
22
     $
-
     $
22
     $
-
  
Income tax expense
                                
Hardware
   $
283
     $
97
     $
278
     $
269
  
Software
    
-
      
-
      
-
      
-
  
    $
283
     $
97
     $
278
     $
269
  
 
   
March 31, 2021
    
September 30, 2020
  
Long-lived assets
                
Hardware
   $
1,888
     $
1,924
  
Software
    
11,963
      
3,421
  
    $
13,851
     $
5,345
  
                 
Total assets
                
Hardware
   $
55,933
     $
61,152
  
Software
    
14,975
      
5,015
  
    $
70,908
     $
66,167