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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
6 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Operating activities    
Net income (loss) $ 304 $ (1,272)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:    
Depreciation 197 235
Amortization of intangibles 5 4
Loss on sale of fixed assets, net   9
Foreign exchange loss (gain) 621 (144)
Non-cash changes in accounts receivable 36 97
Non-cash changes in inventories 24 238
Non-cash lease expense 320 322
Stock-based compensation expense on stock options and restricted stock awards 505 455
Deferred income taxes 1,149 1,946
Increase in cash surrender value of life insurance (61) (51)
Non-cash other 68  
Adjustment for financing activities recognized in net income - Gain on forgiveness of debt (2,196)  
Changes in operating assets and liabilities:    
(Increase) decrease in accounts receivable (1,824) 2,206
Decrease in inventories 1,043 1,149
Increase in refundable income taxes (423) (169)
Decrease (increase) in operating lease right-of-use assets 9 (2,131)
Increase in other assets (1,005) (473)
Decrease in investment in lease 208 178
(Increase) decrease in long-term receivable (4,176) 176
Increase (decrease) in accounts payable and accrued expenses 1,701 (6,421)
(Decrease) increase in operating lease liabilities (279) 2,076
Increase in deferred revenue 455 637
Increase in pension and retirement plans liabilities 31 18
Decrease in income taxes payable   (694)
Increase (decrease) in other long-term liabilities 5,100 (252)
Net cash provided by (used in) operating activities 1,812 (1,861)
Investing activities    
Life insurance premiums paid (70) (144)
Purchases of property, equipment and improvements (43) (240)
Net cash used in investing activities (113) (384)
Financing activities    
Dividends paid   (1,263)
Net payments under line-of-credit agreement (382) (874)
Proceeds from debt   2,037
Repayments on debt (164) (565)
Principal payments on finance leases (173) (157)
Purchase of common stock   (43)
Proceeds from issuance of shares under equity compensation plans 106 112
Net cash used in financing activities (613) (753)
Effects of exchange rate on cash 47 141
Net increase (decrease) in cash and cash equivalents 1,133 (2,857)
Cash and cash equivalents beginning of period 19,264 18,099
Cash and cash equivalents at end of period 20,397 15,242
Supplementary cash flow information:    
Cash paid for income taxes 107 16
Cash paid for interest 100 $ 154
Supplementary non-cash financing activities:    
Gain on forgiveness of debt $ 2,196