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RESTATEMENT OF PREVIOUSLY ISSUED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Tables) | 9 Months Ended
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Jun. 30, 2013
RESTATEMENT OF PREVIOUSLY ISSUED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS [Abstract] |
Schedule of Effects of Restatement Adjustments | The following table summarizes the effects of the restatement adjustments, previously discussed, on the consolidated statements of operations and comprehensive income (loss) items for the three and nine months ended June 30, 2012:
|  | Three months ended June 30, 2012 |  |  | Nine months ended June 30, 2012 |
|  | As Reported |  |  | Adjustment |  |  | Restated |  |  | As Reported |  |  | Adjustment |  |  | Restated |
Total revenue |  | $ | 7,186 |  |  | $ | - |  |  | $ | 7,186 |  |  | $ | 21,668 |  |  |  |  |  |  | $ | 21,668 |
Total cost of revenue |  |  | 5,127 |  |  |  | - |  |  |  | 5,127 |  |  |  | 16,984 |  |  |  |  |  |  |  | 16,984 |
Gross profit |  |  | 2,059 |  |  |  | - |  |  |  | 2,059 |  |  |  | 4,684 |  |  |  | - |  |  |  | 4,684 |
Total operating expenses |  |  | 1,976 |  |  |  | - |  |  |  | 1,976 |  |  |  | 7,544 |  |  |  |  |  |  |  | 7,544 |
Restructuring charges |  |  | 623 |  |  |  | - |  |  |  | 623 |  |  |  | 687 |  |  |  | - |  |  |  | 687 |
Operating income (loss) |  |  | (540 | ) |  |  | - |  |  |  | (540 | ) |  |  | (3,547 | ) |  |  | - |  |  |  | (3,547 | )
Interest expense |  |  | (172 | ) |  |  | - |  |  |  | (172 | ) |  |  | (540 | ) |  |  |  |  |  |  | (540 | )
Change in fair value of warrant liability - decrease |  |  | - |  |  |  | 458 |  |  |  | 458 |  |  |  | - |  |  |  | 458 |  |  |  | 458 |
Other income |  |  | 8 |  |  |  | - |  |  |  | 8 |  |  |  | 8 |  |  |  | - |  |  |  | 8 |
Income (loss) before income taxes |  |  | (704 | ) |  |  | 458 |  |  |  | (246 | ) |  |  | (4,079 | ) |  |  | 458 |  |  |  | (3,621 | )
Income tax expense |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  |  |  |  |  | - |
Net income (loss) |  |  | (704 | ) |  |  | 458 |  |  |  | (246 | ) |  |  | (4,079 | ) |  |  | 458 |  |  |  | (3,621 | )
Other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustment |  |  | (17 | ) |  |  | - |  |  |  | (17 | ) |  |  | 4 |  |  |  | - |  |  |  | 4 |
Comprehensive income (loss) |  | $ | (721 | ) |  | $ | 458 |  |  | $ | (263 | ) |  | $ | (4,075 | ) |  | $ | 458 |  |  | $ | (3,617 | )
Basic EPS |  | $ | (0.10 | ) |  | $ | 0.07 |  |  | $ | (0.03 | ) |  | $ | (0.58 | ) |  | $ | 0.07 |  |  | $ | (0.51 | )
Diluted EPS |  | $ | (0.10 | ) |  | $ | 0.07 |  |  | $ | (0.03 | ) |  | $ | (0.58 | ) |  | $ | 0.07 |  |  | $ | (0.51 | )
The following table summarizes the effects of the restatement adjustments, previously discussed, on the consolidated balance sheet items as of September 30, 2012:
|  | September 30, 2012 |
|  | As Reported |  |  | Adjustment |  |  | Restated |
Total assets |  | $ | 26,975 |  |  |  |  |  |  | $ | 26,975 |
Total other current liabilities |  |  | 11,387 |  |  |  |  |  |  |  | 11,387 |
Fair value of warrant liability |  |  | - |  |  |  | 1,213 |  |  |  | 1,213 |
Total current liabilities |  |  | 11,387 |  |  |  | 1,213 |  |  |  | 12,600 |
Other long-term debt |  |  | 5,998 |  |  |  |  |  |  |  | 5,998 |
Total liabilities |  |  | 17,385 |  |  |  | 1,213 |  |  |  | 18,598 |
Shareholders' equity: |  |  |  |  |  |  |  |  |  |  |  |
Preferred Shares |  |  | 1,335 |  |  |  | - |  |  |  | 1,335 |
Common Shares |  |  | 1,871 |  |  |  | - |  |  |  | 1,871 |
Additional paid-in capital |  |  | 20,451 |  |  |  | (816 | ) |  |  | 19,635 |
Accumulated deficit |  |  | (14,096 | ) |  |  | (397 | ) |  |  | (14,493 | )
Accumulated other comprehensive income |  |  | 29 |  |  |  |  |  |  |  | 29 |
Total shareholders' equity |  |  | 9,590 |  |  |  | (1,213 | ) |  |  | 8,377 |
Total liabilities and shareholders' equity |  | $ | 26,975 |  |  | $ | - |  |  | $ | 26,975 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22644-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22663-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=28359718&loc=d3e22658-107794 + Details
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