Income Taxes (Tables)

12 Months Ended

Sep. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

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

	For the Years Ended
	September 30,
	2020		2019
	(Amounts in thousands)
Loss before income tax (benefit) expense
U.S.	$	(941)	$	(663)
Foreign		(121)		221
	$	(1,062)	$	(442)
Income tax (benefit) expense:
Current:
Federal	$	(435)	$	(141)
State		21		122
Foreign		—		—
		(414)		(19)
Deferred:
Federal		548		(73)
State		250		21
Foreign		—		—
		798		(52)
	$	384	$	(71)

Schedule of Effective Income Tax Rate Reconciliation

The effective income tax rate differed from the statutory federal income tax rate due to the following:

	For the Years Ended September 30,
	2020				2019
	(Dollar amounts in thousands)
Computed “expected” tax benefit	$	(225)	21.2	%	$	(93)	21.0	%
Increases (reductions) in taxes resulting from:
State income taxes, net of federal tax benefit		(7)	0.7	%		(73)	16.5	%
Foreign operations		2	(0.2)	%		(46)	10.4	%
Permanent differences		(3)	0.3	%		31	(7.0)	%
Change in valuation allowance		1,005	(94.7)	%		235	(53.2)	%
Deferred revenue		—	—	%		(48)	10.9	%
Payable true up		—	—	%		17	(3.8)	%
Uncertain tax liability adjustment		—	—	%		(41)	9.3	%
Research and development credit		(107)	10.1	%		(90)	20.4	%
Benefit of US Federal NOL carryback		(222)	20.9	%		—	—	%
Other items		(59)	5.5	%		37	(8.4)	%
Income tax (benefit) expense	$	384	(36.2)	%	$	(71)	16.1	%

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company's net deferred tax assets and liabilities as of September 30, 2020 and 2019 are as follows:

	September 30,		September 30,
	2020		2019
	(Amounts in thousands)
Deferred tax assets:
Pension	$	1,410	$	1,378
Intangibles		94		81
Other reserves and accruals		1,131		291
Inventory reserves and other		684		619
Federal and state tax credits		391		380
Federal and state net operating loss carryforwards		3		928
Foreign net operating loss carryforwards		1,766		1,393
Foreign exchange on intercompany loan		—		7
Depreciation and amortization		(244)		(232)
Gross deferred tax assets		5,235		4,845
Less: valuation allowance		(4,086)		(2,899)
Realizable deferred tax asset		1,149		1,946
Gross deferred tax liabilities		—		—
Net deferred tax assets	$	1,149	$	1,946

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, 2020		September 30, 2019
	(Amounts in thousands)
Balance, beginning of year	$	—	$	220
Additions for tax positions of current year		78		—
Additions for tax positions of prior years		265		—
Accrued penalties and interest		—		13
Reversal for statute of limitations		—		(233)
Balance, end of period	$	343	$	—