XML 60 R37.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
Inventories - Schedule Of Retrospective Application of Change In Accounting Method Of Inventory (Detail) - USD ($)
12 Months Ended
Sep. 30, 2019
Sep. 30, 2018
ASSETS    
Inventories, net $ 25,366,000 $ 21,890,000 [1]
Prepaid expenses 499,000 1,348,000 [1]
LIABILITIES AND SHAREHOLDERS' EQUITY    
Deferred and other income taxes 3,372,000 2,640,000 [1]
Retained earnings 141,897,000 131,701,000 [1]
Consolidated Income Statements    
Cost of goods sold 58,917,000 71,818,000 [2]
Income before income tax expense 12,824,000 15,064,000 [2]
Income tax expense 2,628,000 2,370,000 [2]
Net income $ 10,196,000 $ 12,694,000 [3]
Basic earnings per common share $ 0.70 $ 0.88 [2]
Diluted earnings per common share $ 0.69 $ 0.86 [2]
Consolidated Statements of Cash Flows    
Net income $ 10,196,000 $ 12,694,000 [2]
Deferred and other income taxes (732,000) (262,000) [2]
Inventories 3,476,000 1,702,000 [2]
Accrued expenses $ 575,000 (357,000) [2]
Previously Reported [Member]    
ASSETS    
Inventories, net   18,214,000
Prepaid expenses   1,904,000
LIABILITIES AND SHAREHOLDERS' EQUITY    
Deferred and other income taxes   2,358,000
Retained earnings   128,863,000
Consolidated Income Statements    
Cost of goods sold   71,993,000
Income before income tax expense   14,889,000
Income tax expense   2,325,000
Net income   $ 12,564,000
Basic earnings per common share   $ 0.87
Diluted earnings per common share   $ 0.85
Consolidated Statements of Cash Flows    
Net income   $ 12,564,000
Deferred and other income taxes   757,000
Inventories   (1,527,000)
Prepaid expenses   (244,000)
Accrued expenses   (341,000)
Restatement Adjustment [Member]    
ASSETS    
Inventories, net   3,676,000
Prepaid expenses   (556,000)
LIABILITIES AND SHAREHOLDERS' EQUITY    
Deferred and other income taxes   282,000
Retained earnings   2,838,000
Consolidated Income Statements    
Cost of goods sold   (175,000)
Income before income tax expense   175,000
Income tax expense   45,000
Net income   $ 130,000
Basic earnings per common share   $ 0.01
Diluted earnings per common share   $ 0.01
Consolidated Statements of Cash Flows    
Net income   $ 130,000
Deferred and other income taxes   (495,000)
Inventories   (175,000)
Prepaid expenses   556,000
Accrued expenses   (16,000)
As Reported Under FIFO [Member]    
ASSETS    
Inventories, net   21,890,000
Prepaid expenses   1,348,000
LIABILITIES AND SHAREHOLDERS' EQUITY    
Deferred and other income taxes   2,640,000
Retained earnings   131,701,000
Consolidated Income Statements    
Cost of goods sold   71,818,000
Income before income tax expense   15,064,000
Income tax expense   2,370,000
Net income   $ 12,694,000
Basic earnings per common share   $ 0.88
Diluted earnings per common share   $ 0.86
Consolidated Statements of Cash Flows    
Net income   $ 12,694,000
Deferred and other income taxes   262,000
Inventories   (1,702,000)
Prepaid expenses   312,000
Accrued expenses   $ (357,000)
[1] The amounts as of September 30, 2018 have been adjusted to reflect the change in inventory accounting method, as described in Notes 1 and 2 to the Consolidated Financial Statements.
[2] The amounts for the year ended September 30, 2018 have been adjusted to reflect the change in inventory accounting method, as described in Notes 1 and 2 to the Consolidated Financial Statements.
[3] The balances as of September 30, 2017 and 2018, and the amounts for the year ended September 30, 2018, have been adjusted to reflect the change in inventory accounting method, as described in Notes 1 and 2 to the Consolidated Financial Statements.