Income Taxes (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income (Loss) Before Provision for Income Taxes

The following note related to income taxes includes both continuing and discontinued operations. The components of income (loss) before provision for income taxes are as follows (in thousands):

	Years Ended September 30,
	2021			2020			2019
Domestic	$	(3,320	)	$	(18,652	)	$	916
Foreign		6,754			3,673			(4,648	)
	$	3,434		$	(14,979	)	$	(3,732	)

The components of the provision for income taxes are as follows (in thousands):

	Years Ended September 30,
	2021			2020			2019
Current:
Domestic federal	$	—		$	(239	)	$	—
Foreign		1,999			1,407			1,278
Foreign withholding taxes		292			201			94
Domestic state		(300	)		(59	)		58
Total current		1,991			1,310			1,430
Deferred:
Foreign		(65	)		(566	)		—
Total deferred		(65	)		(566	)		—
Total provision	$	1,926		$	744		$	1,430

Schedule of Reconciliation of Actual Income Taxes to Income Taxes at Expected U.S. Federal Corporate Income Tax Rate

A reconciliation of actual income taxes to income taxes at the expected U.S. federal corporate income tax rate is as follows (in thousands, except percentages):

	Years Ended September 30,
	2021			2020			2019
Federal statutory rate		21.0	%		21.0	%		21.0	%
Tax expense (benefit) at the federal statutory rate	$	722		$	(3,146	)	$	(784	)
Effect of permanent book-tax differences		54			145			272
State tax provision		24			34			31
Valuation allowance for net deferred tax assets		842			3,775			1,682
Uncertain tax items		(276	)		(47	)		74
Tax rate differential		267			222			150
Other items		293			(239	)		5
	$	1,926		$	744		$	1,430

Schedule of Components of Deferred Tax Assets and Deferred Tax Liabilities

The components of deferred tax assets and deferred tax liabilities are as follows (in thousands):

	September 30, 2021			September 30, 2020
Deferred tax assets (liabilities):
Capitalized inventory costs	$	103		$	204
Inventory write-downs		815			991
Accrued warranty		78			53
Deferred profits		—			1
Accruals and reserves not currently deductible		1,827			2,913
Stock option expense		832			806
Federal net operating loss carryforwards		20,365			18,445
Foreign and state net operating losses		285			231
Book vs. tax depreciation and amortization		(1,724	)		(1,465	)
Foreign tax credits		1,207			—
Other deferred tax assets		135			120
Total deferred tax assets		23,923			22,299
Valuation allowance		(23,292	)		(21,733	)
Deferred tax assets, net of valuation allowance	$	631		$	566

Schedule of Changes in Deferred Tax Valuation Allowance

Changes in the deferred tax valuation allowance are as follows (in thousands):

	Years Ended September 30,
	2021		2020
Balance at the beginning of the year	$	21,733	$	23,900
Additions (reductions) to valuation allowance		1,559		(2,167	)
Balance at the end of the year	$	23,292	$	21,733

Summary of Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of our unrecognized tax benefits is summarized as follows (in thousands):

	Years Ended September 30,
	2021			2020			2019
Balance at beginning of the year	$	1,225		$	1,272		$	1,198
Additions related to tax positions taken in prior    years		—			—			74
Reductions due to resolution of uncertain tax    position		(276	)		(47	)		—
Balance at the end of the year	$	949		$	1,225		$	1,272