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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

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-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

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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

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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

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