XML 37 R24.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2016
Accounting Policies [Abstract] |
Schedule of Property, Plant and Equipment by Major Asset Class | The Company's property, plant and equipment assets by major asset class at September 30 consist of:
|  | 2016 |  | 2015
Property, plant and equipment: |  |  |  |
Land |  | $ | 979 |  |  | $ | 975 |
Buildings |  | 15,393 |  |  | 15,446 |
Machinery and equipment |  | 82,665 |  |  | 80,687 |
Total property, plant and equipment |  | 99,037 |  |  | 97,108 |
Accumulated depreciation |  | 50,079 |  |  | 42,243 |
Property, plant and equipment, net |  | $ | 48,958 |  |  | $ | 54,865 |
Dilutive Effect of The Company's Stock Options, Restricted Shares, and Performance Shares | The dilutive effect of the Company’s stock options, restricted shares and performance shares were as follows:
|  | September 30,
|  | 2016 |  | 2015
Loss from continuing operations |  | $ | (11,335 | ) |  | $ | (3,581 | )
Income from discontinued operations, net of tax |  | — |  |  | 709 |
Net loss |  | $ | (11,335 | ) |  | $ | (2,872 | )
Weighted-average common shares outstanding (basic) |  | 5,475 |  |  | 5,438 |
Weighted-average common shares outstanding (diluted) |  | 5,475 |  |  | 5,438 |
Net loss per share – basic |  |  |  |
Continuing operations |  | $ | (2.07 | ) |  | $ | (0.66 | )
Discontinued operations |  | — |  |  | 0.13 |
Net loss per share |  | $ | (2.07 | ) |  | $ | (0.53 | )
Net loss per share – diluted: |  |  |  |
Continuing operations |  | $ | (2.07 | ) |  | $ | (0.66 | )
Discontinued operations |  | — |  |  | 0.13 |
Net loss per share |  | $ | (2.07 | ) |  | $ | (0.53 | )
Anti-dilutive weighted-average common shares excluded from calculation of diluted earnings per share |  | 32 |  |  | 27 |
Components of Accumulated Other Comprehensive Loss | The components of accumulated other comprehensive loss as shown on the consolidated balance sheets at September 30 are as follows:
| 2016 |  | 2015
Foreign currency translation adjustment, net of income tax benefit of $0 and $0, respectively | $ | (5,623 | ) |  | $ | (5,731 | )
Net retirement plan liability adjustment, net of income tax benefit of ($3,758) and ($3,758), respectively | (7,197 | ) |  | (6,257 | )
Interest rate swap agreement, net of income tax benefit of $0 and $0, respectively | (30 | ) |  | — |
Total accumulated other comprehensive loss | $ | (12,850 | ) |  | $ | (11,988 | )
The following table provides additional details of the amounts recognized into net earnings from accumulated other comprehensive loss, net of tax:
| Foreign Currency Translation Adjustment |  | Retirement Plan Liability Adjustment |  | Interest Rates Swap Adjustment |  | Accumulated Other Comprehensive Loss
Balance at September 30, 2014 | $ | (5,851 | ) |  | $ | (4,757 | ) |  | $ | (5 | ) |  | $ | (10,613 | )
Other comprehensive income (loss) before reclassifications | 120 |  |  | (1,846 | ) |  | 5 |  |  | (1,721 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 346 |  |  | — |  |  | 346 |
Net current-period other comprehensive loss | $ | 120 |  |  | $ | (1,500 | ) |  | $ | 5 |  |  | $ | (1,375 | )
Balance at September 30, 2015 | $ | (5,731 | ) |  | $ | (6,257 | ) |  | $ | — |  |  | $ | (11,988 | )
Other comprehensive income (loss) before reclassifications | 108 |  |  | (1,991 | ) |  | (30 | ) |  | (1,913 | )
Amounts reclassified from accumulated other comprehensive loss | — |  |  | 1,051 |  |  | — |  |  | 1,051 |
Net current-period other comprehensive loss | 108 |  |  | (940 | ) |  | (30 | ) |  | (862 | )
Balance at September 30, 2016 | $ | (5,623 | ) |  | $ | (7,197 | ) |  | $ | (30 | ) |  | $ | (12,850 | )
Reclassification Out of Accumulated Other Comprehensive Loss | The following table reflects the changes in accumulated other comprehensive loss related to the Company for September 30, 2016 and 2015:
|  | Amount reclassified from accumulated other comprehensive loss |  |
Details about accumulated other comprehensive loss components |  | 2016 |  | 2015 |  | Affected line item in the Consolidated Statement of Operations
Amortization of Retirement plan liability: |  |  |  |  |  |
Net actuarial loss |  | 828 |  |  | 545 |  |  | (1)
Settlements/curtailments |  | 223 |  |  | — |  |  | (1)
|  | 1,051 |  |  | 545 |  |  | Total before taxes
|  | — |  |  | (199 | ) |  | Income tax expense
|  | $ | 1,051 |  |  | $ | 346 |  |  | Net of taxes
(1) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost. See Note 7 - Retirement benefit plans for further information.

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration