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Note 19 - Segment Information
 9 Months Ended
Jun. 30, 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, location-based mass messaging solutions for emergency warning and enterprise safety, and evacuation planning and public safety resources. 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 June 30,

    

Nine months ended June 30,

  
   

2021

    

2020

    

2021

    

2020

  
                                 

Revenue from external customers

                                

Hardware

   $ 11,875     $ 11,599     $ 29,887     $ 27,820  

Software

     752       372       2,069       1,209  
    $ 12,627     $ 11,971     $ 31,956     $ 29,029  
                                 

Intersegment revenues

                                

Hardware

   $ -     $ -     $ -     $ -  

Software

     581       552       1,187       1,381  
    $ 581     $ 552     $ 1,187     $ 1,381  
                                 

Segment operating income (loss)

                                

Hardware

   $ 1,671     $ 2,144     $ 3,420     $ 3,525  

Software

     (1,151 )     (203 )     (3,040 )     (559 )
    $ 520     $ 1,941     $ 380     $ 2,966  
                                 

Other expenses:

                                

Depreciation and amortization expense

                                

Hardware

   $ 98     $ 127     $ 282     $ 387  

Software

     303       78       671       233  
    $ 401     $ 205     $ 953     $ 620  
                                 

Income tax expense

                                

Hardware

   $ 228     $ 473     $ 506     $ 742  

Software

     -       -       -       -  
    $ 228     $ 473     $ 506     $ 742  

 

 

   

June 30, 2021

   

September 30, 2020

 

Long-lived assets

                

Hardware

   $ 1,826     $ 1,924  

Software

     37,349       3,421  
    $ 39,175     $ 5,345  
                 

Total assets

                

Hardware

   $ 53,232     $ 61,152  

Software

     40,335       5,015  
    $ 93,567     $ 66,167