Income Taxes (Tables)

12 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of income before income tax and income tax (benefit) expense are comprised of the following:

	For the Years Ended
	September 30,
	2019		2018
	(Amounts in thousands)
Income before income tax:
U.S.	$	(663)	$	(1,077)
Foreign		221		(29)
	$	(442)	$	(1,106)
Income tax (benefit) expense:
Current:
Federal	$	(141)	$	771
State		122		47
Foreign		—		—
		(19)		818
Deferred:
Federal		(73)		259
State		21		(118)
Foreign		—		(77)
		(52)		64
	$	(71)	$	882

Schedule of Effective Income Tax Rate Reconciliation

Reconciliation of federal statutory rate and income tax expense to the Company’s effective tax rate and actual income tax expense is as follows:

	For the Years Ended September 30,
	2019				2018
	(Dollar amounts in thousands)
Computed “expected” tax benefit	$	(93)	21.0	%	$	(269)	24.3	%
Increases (reductions) in taxes resulting from:
State income taxes, net of federal tax benefit		(73)	16.5	%		(107)	9.7	%
Foreign operations		(46)	10.4	%		(70)	6.3	%
Permanent differences		31	(7.0)	%		(14)	1.3	%
Change in valuation allowance		235	(53.2)	%		118	(10.7)	%
Deferred revenue		(48)	10.9	%		—	—	%
Impact of 965 one-time transition tax		—	—	%		771	(69.7)	%
Federal tax rate change		—	—	%		588	(53.2)	%
Payable true up		17	(3.8)	%		—	—	%
Uncertain tax liability adjustment		(41)	9.3	%		11	(1.0)	%
Research & development credit		(90)	20.4	%		(125)	11.3	%
Other items		37	(8.4)	%		(21)	2.0	%
Income tax (benefit) expense	$	(71)	16.1	%	$	882	(79.7)	%

Schedule of Deferred Tax Assets and Liabilities

For the years ended September 30, 2019 and 2018, temporary differences, which give rise to deferred tax assets (liabilities), are as follows:

	September 30,		September 30,
	2019		2018
	(Amounts in thousands)
Deferred tax assets:
Pension	$	1,378	$	1,390
Intangibles		81		104
Other reserves and accruals		291		451
Inventory reserves and other		619		502
State credits, net of federal benefit		380		380
Federal and state net operating loss carryforwards		928		626
Foreign net operating loss carryforwards		1,393		1,489
Foreign exchange on intercompany loan		7		7
Depreciation and amortization		(232)		(396)
Gross deferred tax assets		4,845		4,553
Less: valuation allowance		(2,899)		(2,658)
Realizable deferred tax asset		1,946		1,895
Gross deferred tax liabilities		—		—
Net deferred tax assets	$	1,946	$	1,895

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows:

	For the Year Ended		For the Year Ended
	September 30, 2019		September 30, 2018
	(Amounts in thousands)
Balance, beginning of year	$	220	$	209
Accrued penalties and interest		13		11
Reversal for statute of limitations		(233)		—
Balance, end of period	$	—	$	220