Income Taxes (Tables)

12 Months Ended

Sep. 30, 2020

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,
	2020			2019			2018
Domestic	$	(18,652	)	$	916		$	7,845
Foreign		3,673			(4,648	)		(2,320	)
	$	(14,979	)	$	(3,732	)	$	5,525

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

	Years Ended September 30,
	2020			2019		2018
Current:
Domestic federal	$	(239	)	$	—	$	1,167
Foreign		1,407			1,278		(1,404	)
Foreign withholding taxes		201			94		356
Domestic state		(59	)		58		101
Total current		1,310			1,430		220
Deferred:
Foreign		(566	)		—		—
Total deferred		(566	)		—		—
Total provision	$	744		$	1,430	$	220

Schedule of Reconciliation of Actual Income Taxes to Income Taxes at Expected United States Federal Corporate Income Tax Rate

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

	Years Ended September 30,
	2020			2019			2018
Federal statutory rate		21.0	%		21.0	%		24.3	%
Tax (benefit) expense at the federal statutory rate	$	(3,146	)	$	(784	)	$	1,342
Effect of permanent book-tax differences		145			272			75
State tax provision		34			31			76
Valuation allowance for net deferred tax assets		3,775			1,682			617
Uncertain tax items		(47	)		74			(3,013	)
Tax rate differential		222			150			1,107
Other items		(239	)		5			16
	$	744		$	1,430		$	220

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, 2020			September 30, 2019
Deferred tax assets (liabilities):
Capitalized inventory costs	$	204		$	168
Inventory write-downs		991			2,856
Accrued warranty		53			161
Deferred profits		1			346
Accruals and reserves not currently deductible		2,913			3,531
Stock option expense		806			849
Federal net operating loss carryforwards		18,445			6,979
Foreign and state net operating losses		231			10,481
Book vs. tax depreciation and amortization		(1,465	)		(1,546	)
Other deferred tax assets		120			75
Total deferred tax assets		22,299			23,900
Valuation allowance		(21,733	)		(23,900	)
Deferred tax assets, net of valuation allowance	$	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,
	2020			2019
Balance at the beginning of the year	$	23,900		$	23,769
(Reductions) additions to valuation allowance		(2,167	)		131
Balance at the end of the year	$	21,733		$	23,900

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,
	2020			2019		2018
Balance at beginning of the year	$	1,272		$	1,198	$	4,210
Additions related to tax positions taken in prior    years		—			74		155
Reductions due to resolution of uncertain tax    position		(47	)		—		(3,167	)
Balance at the end of the year	$	1,225		$	1,272	$	1,198