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Note 18 - Segment Information

3 Months Ended

Dec. 31, 2021

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

18. 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 and transactions between the two operating segments are not material.

The following table presents the Company’s segment disclosures:

		Three months ended
		December 31,
		2021				2020
Revenue from external customers
Hardware		$	10,127			$	7,387
Software			550				641
		$	10,677			$	8,028
Intersegment revenues
Hardware		$	-			$	-
Software			674				351
		$	674			$	351
Segment operating income (loss)
Hardware		$	1,172			$	508
Software			(2,781	)			(1,201	)
		$	(1,609	)		$	(693	)
Other expenses:
Depreciation and amortization expense
Hardware		$	90			$	90
Software			549				191
		$	639			$	281
Income tax benefit
Hardware		$	(291	)		$	(5	)
Software			-				-
		$	(291	)		$	(5	)

		December 31,				September 30,
		2021				2021
Long-lived assets
Hardware		$	1,799			$	1,748
Software			36,060				36,645
		$	37,859			$	38,393
Total assets
Hardware		$	48,782			$	50,364
Software			38,498				39,764
		$	87,280			$	90,128

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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

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