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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
9 Months Ended
Jun. 30, 2022
Jun. 30, 2021
Operating activities    
Net income (loss) $ 474 $ (119)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:    
Depreciation 250 286
Amortization of intangibles 9 7
Loss on sale of fixed assets, net 15 1
Foreign exchange (gain) loss (777) 731
Provision for losses on accounts receivable (27) 51
Provision for obsolete inventory 17 29
Amortization of lease right-of-use assets 478 483
Stock-based compensation expense on stock options and restricted stock awards 726 748
Deferred income taxes 0 1,149
Increase in cash surrender value of life insurance (1,189) (143)
Adjustment for financing activities recognized in net income - Gain on forgiveness of debt 0 (2,196)
Changes in operating assets and liabilities:    
(Decrease) increase in accounts receivable 50 (2,974)
(Increase) decrease in inventories (1,643) 82
Decrease (increase) in refundable income taxes 530 (338)
(Increase) decrease in operating lease right-of-use assets (63) 9
Increase in other assets (860) (825)
Decrease in investment in lease 50 318
Decrease (increase) in long-term receivable 2,178 (4,475)
(Decrease) increase in accounts payable and accrued expenses (322) 3,843
(Decrease) increase in interest payable (71) 82
Decrease in operating lease liabilities (420) (352)
Increase in deferred revenue 2,775 499
Decrease in pension and retirement plans liabilities (226) (402)
Decrease in income taxes payable 0 (62)
(Decrease) increase in other long-term liabilities (1,734) 4,445
Net cash provided by operating activities 220 877
Investing activities    
Life insurance premiums paid (70) (70)
Proceeds from corporate life insurance owned policy 322  
Proceeds from sales of property, equipment, and improvements 2 1
Purchases of property, equipment and improvements (223) (84)
Net cash provided by (used in) investing activities 31 (153)
Financing activities    
Net payments under line-of-credit agreement 2,058 82
Repayments on debt (647) (248)
Principal payments on finance leases (35) (262)
Purchase of common stock (151) 0
Proceeds from issuance of shares under equity compensation plans 90 106
Net cash provided by (used in) financing activities 1,315 (322)
Effects of exchange rate on cash (158) (13)
Net increase in cash and cash equivalents 1,408 389
Cash and cash equivalents beginning of period 20,007 19,264
Cash and cash equivalents end of period 21,415 19,653
Supplementary cash flow information:    
Cash (received) paid for income taxes (233) 114
Cash paid for interest 184 189
Supplementary non-cash financing activities:    
Gain on forgiveness of debt 0 2,196
Obtaining a right-of-use asset in exchange for a lease liability 23 0
Customer financing for inventory sold (see Note 6 Accounts and Long-Term Receivable for details) $ 1,232 $ 14,200