Restatement of Prior Year Financial Statements (Tables)

12 Months Ended

Sep. 30, 2017

The impact of the restatement to the balance sheets at September 30, 2016 and 2015 was as follows (in thousands):

	AS OF SEPTEMBER 30, 2016
	As Reported		Adjustment			Restated
Current assets:
Cash and cash equivalents	$	10,262	$	-		$	10,262
Short-term investments		27,491		-			27,491
Trade accounts receivable, net		15,392		-			15,392
Financing receivables, net		1,533		-			1,533
Income tax receivable		13,290		-			13,290
Inventories		104,540		(73,696	)		30,844
Prepaid and other current assets		1,826		-			1,826
Total current assets		174,334		(73,696	)		100,638
Rental equipment		30,973		-			30,973
Property, plant and equipment		44,732		-			44,732
Non-current inventories	-			73,696			73,696
Deferred income tax assets, net		216		-			216
Non-current financing receivables, net		1,817		-			1,817
Prepaid income taxes		2,620		-			2,620
Other assets		80		-			80
Total assets		254,772		-			254,772
Total liabilities and stockholders' equity	$	254,772	$	-		$	254,772


	AS OF SEPTEMBER 30, 2015
	As Reported		Adjustment			Restated
Current assets:
Cash and cash equivalents	$	22,314	$	-		$	22,314
Short-term investments		18,112		-			18,112
Trade accounts receivable, net		12,693		-			12,693
Financing receivables, net		2,004		-			2,004
Income tax receivable		17,369		-			17,369
Inventories		124,800		(92,378	)		32,422
Prepaid and other current assets		1,295		-			1,295
Total current assets		198,587		(92,378	)		106,209
Rental equipment		46,036		-			46,036
Property, plant and equipment		48,709		-			48,709
Non-current inventories	-			92,378			92,378
Deferred income tax assets, net		4,554		-			4,554
Non-current financing receivables, net		1,516		-			1,516
Prepaid income taxes		4,095		-			4,095
Other assets		95		-			95
Total assets		303,592		-			303,592
Total liabilities and stockholders' equity	$	303,592	$	-		$	303,592