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Segment Information
 6 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Segment Information

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
March 31,

 

 

Six Months Ended
March 31,

 

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Revenue from external customers

 

 

 

 

 

 

 

 

 

 

 

 

Hardware

 

$

4,683

 

 

$

3,999

 

 

$

9,310

 

 

$

6,945

 

Software

 

 

2,249

 

 

 

1,740

 

 

 

4,562

 

 

 

3,155

 

 

$

6,932

 

 

$

5,739

 

 

$

13,872

 

 

$

10,100

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Intersegment revenues

 

 

 

 

 

 

 

 

 

 

 

 

Hardware

 

$

—

 

 

$

—

 

 

$

—

 

 

$

—

 

Software

 

 

1,805

 

 

 

1,536

 

 

 

3,399

 

 

 

3,024

 

 

$

1,805

 

 

$

1,536

 

 

$

3,399

 

 

$

3,024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Segment operating loss

 

 

 

 

 

 

 

 

 

 

 

 

Hardware

 

$

(3,212

)

 

$

(2,771

)

 

$

(6,363

)

 

$

(5,886

)

Software

 

 

(3,043

)

 

 

(4,223

)

 

 

(5,833

)

 

 

(8,338

)

 

$

(6,255

)

 

$

(6,994

)

 

$

(12,196

)

 

$

(14,224

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Other expenses:

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and amortization expense

 

 

 

 

 

 

 

 

 

 

 

 

Hardware

 

$

88

 

 

$

98

 

 

$

185

 

 

$

194

 

Software

 

 

604

 

 

 

633

 

 

 

1,243

 

 

 

1,266

 

 

$

692

 

 

$

731

 

 

$

1,428

 

 

$

1,460

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income tax benefit

 

 

 

 

 

 

 

 

 

 

 

 

Hardware

 

$

71

 

 

$

(5

)

 

$

71

 

 

$

(5

)

Software

 

 

—

 

 

 

—

 

 

 

—

 

 

 

(429

)

 

$

71

 

 

$

(5

)

 

$

71

 

 

$

(434

)

 

 

March 31,
2025

 

 

September 30,
2024

 

Long-lived assets

 

 

 

 

 

 

Hardware

 

$

1,191

 

 

$

1,203

 

Software

 

 

7,389

 

 

 

8,594

 

 

$

8,580

 

 

$

9,797

 

 

 

 

 

 

 

 

Total assets

 

 

 

 

 

 

Hardware

 

$

27,426

 

 

$

30,216

 

Software

 

 

22,295

 

 

 

23,720

 

 

$

49,721

 

 

$

53,936