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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2012

INCOME TAXES [Abstract]

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred tax assets and liabilities as of September 30 are as follows:

		2012				2011
		(Restated)				(Restated)
Deferred tax assets - Current:
Inventory		$	202			$	236
Accrued compensation and vacation			255				271
Accrued expenses and other			252				118
Total current deferred tax assets			709				625
Deferred tax liabilities - Current:
Prepaid expenses			(74	)			(116	)
Total net current deferred tax assets			635				509
Deferred tax assets - Noncurrent:
Domestic net operating loss carryforwards			2,483				1,585
Stock compensation expense			14				29
Foreign net operating loss			2,334				1,326
Foreign tax credit carryover			119				119
AMT credit carryover			42				45
Total noncurrent deferred tax assets			4,992				3,104
Deferred tax liabilities - Noncurrent:
Unrealized gain/loss - warrant liability			(296	)			(685	)
Basis difference for fixed assets			(459	)			(562	)
Basis difference for intangibles			-				(21	)
			(755	)			(1,268	)
Total net noncurrent deferred tax assets			4,237				1,836
Valuation allowance for net deferred tax assets			(4,872	)			(2,345	)
Net deferred tax  asset (liability)		$	-			$	-

Schedule of the Provision (Benefit) for Income Taxes

Significant components of the provision (benefit) for income taxes are as follows as of the year ended September 30:

		2012				2011
Current:
Federal		$	(3	)		$	37
State and local			5				13
Foreign			-				-
Deferred:
Federal			-				-
State and local			-				-
Foreign			-				-
Income tax expense		$	2			$	50

Reconciliation of Effective Income Tax Rate

The effective income tax rate on continuing operations varied from the statutory federal income tax rate as follows:

		2012				2011
Statutory federal income tax rate			34.0	%			34.0	%
Increases (decreases):
State and local income taxes, net of Federal tax benefit, if applicable			(0.1	)			0.4
Nondeductible expenses			(0.5	)			2.9
Valuation allowance changes			(33.5	)			(35.4	)
Other			---				0.2
Effective income tax rate			(0.1	)%			2.1	%

Reconciliation of Unrecognized Tax Benefits

Change in unrecognized tax benefits:

		2012				2011
Balance at beginning of the year		$	16			$	30
Additions based on tax positions related to the current year			-				-
Additions for tax positions of prior years			-				-
Reductions for tax positions of prior years			-				(14	)
Settlements			-				-
Balance at end of the year		$	16			$	16

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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.

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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.

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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.

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Tabular disclosure of the change in unrecognized tax benefits.

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