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Note 19 - Segment Information | 9 Months Ended
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Jun. 30, 2024
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 software for emergency warning and evacuation 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 |  |  | Nine Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Revenue from external customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hardware |  | $ | 5,108 |  |  | $ | 13,324 |  |  | $ | 12,053 |  |  | $ | 33,269 |
Software |  |  | 2,059 |  |  |  | 938 |  |  |  | 5,214 |  |  |  | 2,693 |
|  | $ | 7,167 |  |  | $ | 14,262 |  |  | $ | 17,267 |  |  | $ | 35,962 |
Intersegment revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hardware |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Software |  |  | 1,022 |  |  |  | 1,423 |  |  |  | 4,047 |  |  |  | 4,005 |
|  | $ | 1,022 |  |  | $ | 1,423 |  |  | $ | 4,047 |  |  | $ | 4,005 |
Segment operating loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hardware |  | $ | (1,920 | ) |  | $ | 2,302 |  |  | $ | (7,867 | ) |  | $ | 2,661 |
Software |  |  | (3,441 | ) |  |  | (3,752 | ) |  |  | (11,717 | ) |  |  | (11,009 | )
|  | $ | (5,361 | ) |  | $ | (1,450 | ) |  | $ | (19,584 | ) |  | $ | (8,348 | )
Other expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation and amortization expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hardware |  | $ | 114 |  |  | $ | 97 |  |  | $ | 338 |  |  | $ | 297 |
Software |  |  | 633 |  |  |  | 539 |  |  |  | 1,900 |  |  |  | 1,621 |
|  | $ | 747 |  |  | $ | 636 |  |  | $ | 2,238 |  |  | $ | 1,918 |
Income tax expense (benefit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hardware |  | $ | (8 | ) |  | $ | - |  |  | $ | (13 | ) |  | $ | 8 |
Software |  |  | (34 | ) |  |  | (26 | ) |  |  | (463 | ) |  |  | (26 | )
|  | $ | (42 | ) |  | $ | (26 | ) |  | $ | (476 | ) |  | $ | (18 | )
|  | June 30, |  |  | September 30, |
|  | 2024 |  |  | 2023 |
Long-lived assets |  |  |  |  |  |  |  |
Hardware |  | $ | 1,274 |  |  | $ | 1,427 |
Software |  |  | 9,222 |  |  |  | 8,551 |
|  | $ | 10,496 |  |  | $ | 9,978 |
Total assets |  |  |  |  |  |  |  |
Hardware |  | $ | 35,227 |  |  | $ | 28,878 |
Software |  |  | 24,182 |  |  |  | 21,027 |
|  | $ | 59,409 |  |  | $ | 49,905 |

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