Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2023

Summary of Significant Accounting Policies

Schedule of disaggregated revenues

See disaggregated revenues below by products/services and geography.

			Technology Solutions Segment
	High
	Performance
	Products		United						Consolidated
Year ended September 30, 2023	Segment		Kingdom		U.S.		Total		Total
	(Amounts in thousands)
2023
Sales:
Product	$	5,475	$	734	$	40,938	$	41,672	$	47,147
Service		1,398		288		15,812		16,100		17,498
Finance *		—		—		2		2		2
Total sales	$	6,873	$	1,022	$	56,752	$	57,774	$	64,647
			Technology Solutions Segment
	High
	Performance
	Products		United						Consolidated
Year ended September 30, 2022	Segment		Kingdom		U.S.		Total		Total
	(Amounts in thousands)
2022
Sales:
Product	$	2,516	$	518	$	33,653	$	34,171	$	36,687
Service		1,327		325		16,021		16,346		17,673
Finance *		—		—		1		1		1
Total sales	$	3,843	$	843	$	49,675	$	50,518	$	54,361

*     Finance revenue is related to equipment leasing and is not subject to the guidance on revenue from contracts with customers (ASC 606).

Schedule of revenue, performance obligations

For these contracts the aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied or partially unsatisfied as of September 30, 2023 is set forth in the table below:

	(Amounts in thousands)
Fiscal 2024		248
Fiscal 2025		123
Fiscal 2026		53
	$	424

Schedule of basic and diluted earnings per share computations

Basic and diluted earnings per share computations for the Company’s reported net income attributable to common stockholders are as follows:

Year Ended

	September 30,		September 30,
	2023		2022
Net income	$	5,204	$	1,889
Less: net income attributable to nonvested common stock		(320)		(100)
Net income attributable to common shareholders	$	4,884	$	1,789
Weighted average total shares outstanding – basic		4,668		4,498
Less: weighted average non–vested shares outstanding		(287)		(237)
Weighted average number of common shares outstanding – basic		4,381		4,261
Add: potential common shares from non–vested stock awards		90		17
Weighted average common shares outstanding – diluted	$	4,471		4,278
Net income per common share - basic	$	1.11	$	0.42
Net income per common share - diluted	$	1.09	$	0.42