XML 51 R36.htm IDEA: XBRL DOCUMENT
v3.23.3

Note 13 - Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2023
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Years ended September 30, |
|  | 2023 |  |  | 2022 |
Current tax provision |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | 16 |  |  |  | 3 |
Foreign |  |  | 11 |  |  |  | 70 |
Total current tax provision |  |  | 27 |  |  |  | 73 |
Deferred provision |  |  |  |  |  |  |  |
Federal |  |  | 6,266 |  |  |  | 568 |
State |  |  | 1,107 |  |  |  | 100 |
Total deferred provision |  |  | 7,373 |  |  |  | 668 |
Provision for income taxes |  | $ | 7,400 |  |  | $ | 741 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Years ended September 30, |
|  | 2023 |  |  | 2022 |
Income taxes computed at the federal statutory rate |  | $ | (2,309 | ) |  | $ | (3,314 | )
Change in valuation allowance |  |  | 10,376 |  |  |  | 1,065 |
Nondeductible compensation, interest expense and other |  |  | 232 |  |  |  | 4,101 |
State income taxes, net of federal tax benefit |  |  | (605 | ) |  |  | (859 | )
Change in R&D credit carryover |  |  | (433 | ) |  |  | (186 | )
Stock options and other prior year true-ups |  |  | 111 |  |  |  | 25 |
Foreign rate differential & foreign taxes |  |  | 28 |  |  |  | (1 | )
State business credit utilization |  |  | - |  |  |  | (90 | )
|  | $ | 7,400 |  |  | $ | 741 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | September 30, |
|  | 2023 |  |  | 2022 |
Deferred tax assets |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 10,665 |  |  | $ | 10,054 |
Research and development credit |  |  | 4,929 |  |  |  | 4,712 |
Share-based compensation |  |  | 650 |  |  |  | 688 |
Patents |  |  | 2,203 |  |  |  | 2,331 |
Accruals and other |  |  | 2,071 |  |  |  | 2,245 |
Capitalized R&E expenses |  |  | 1,916 |  |  |  | - |
Allowances |  |  | 237 |  |  |  | 280 |
Gross deferred tax assets |  |  | 22,671 |  |  |  | 20,310 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Equipment |  |  | (274 | ) |  |  | (313 | )
Operating ROU assets |  |  | (907 | ) |  |  | (1,066 | )
Acquired intangible assets |  |  | (1,736 | ) |  |  | (2,180 | )
Gross deferred tax liabilities |  |  | (2,917 | ) |  |  | (3,559 | )
Less valuation allowance |  |  | (19,754 | ) |  |  | (9,378 | )
Net deferred tax assets and liabilities |  | $ | - |  |  | $ | 7,373 |

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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration