Nature of Operations and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Jun. 30, 2019

Schedule of Potentially Dilutive Common Shares Excluded from Calculation of Net Income (Loss) per Share

For the three and nine months ended June 30, 2019 and 2018, the following potentially dilutive common shares were excluded from the calculation of net loss per share, as they would have been antidilutive (amounts in thousands):


	Three Months Ended June 30,			Nine Months Ended June 30,
	2019	2018	2019	2018
Stock options	1,664	2,871	1,664	2,871
RSUs	2,498	2,476	2,498	2,476
ESPP common stock equivalents	65	63	65	63


Total potentially dilutive common shares outstanding	4,227	5,410	4,227	5,410

Schedule of Calculation of Basic and Diluted Net Income (Loss) Per Share

The calculation of basic and diluted net loss per share is as follows (amounts in thousands, except per share data):


	Three Months Ended June 30,						Nine Months Ended June 30,
	2019		2018		2019		2018
Net loss	$	(99)	$	(2,784)	$	(4,006)	$	(9,680)
Weighted-average shares outstanding—basic	39,936		36,190		39,034		35,122
Common stock equivalents	—		—		—		—
Weighted-average shares outstanding—diluted	39,936		36,190		39,034		35,122
Net loss per share:
Basic	$	0.00	$	(0.08)	$	(0.10)	$	(0.28)
Diluted	$	0.00	$	(0.08)	$	(0.10)	$	(0.28)

Schedule of Cumulative Effect of Adoption of ASC 606 on Consolidated Financial Statements

The following table summarizes the cumulative effect of the changes made to the consolidated balance sheet as of October 1, 2018 due to the adoption of ASC 606 (amounts in thousands):


	Balance at September 30, 2018		Adjustments Due to the Adoption of ASC 606		Balance at October 1, 2018
Assets
Other current assets	$	1,053	$	169	$	1,222
Deferred income tax asset	15,356		(267)		15,089
Other non-current assets	2,147		507		2,654

Liabilities
Deferred revenue, current portion	4,792		(511)		4,281
Deferred revenue, non-current portion	485		—		485

Equity
Accumulated deficit	$	(21,002)	$	920	$	(20,082)

The following tables summarizes the impacts of ASC 606 adoption on the Company's consolidated financial statements as of and for the three and nine months ended June 30, 2019 (amounts in thousands except per share data):


Consolidated Statement of Operations
	Impact of changes in accounting policies
Three Months Ended June 30, 2019:	As reported		Adjustments		Balances without adoption of ASC 606
Revenue
Software and hardware	$	11,888	$	(244)	$	11,644
Service and other	10,018		—		10,018
Total revenue	21,906		(244)		21,662

Operating expenses
Selling and marketing	$	6,935	$	(10)	$	6,925

	Impact of changes in accounting policies
Nine Months Ended June 30, 2019:	As reported		Adjustments		Balances without adoption of ASC 606
Revenue
Software and hardware	$	32,468	$	(1,592)	$	30,876
Service and other	27,104		—		27,104
Total revenue	59,572		(1,592)		57,980

Operating expenses
Selling and marketing	$	20,895	$	(9)	$	20,886


Consolidated Balance Sheet
	Impact of changes in accounting policies
June 30, 2019:	As reported		Adjustments		Balances without adoption of ASC 606
Assets
Accounts receivable, net	$	14,566	$	649	$	15,215
Other current assets	3,084		(1,983)		1,101
Deferred income tax asset	20,317		623		20,940
Other non-current assets	2,524		(128)		2,396

Liabilities
Deferred revenue, current portion	6,317		1,183		7,500
Deferred revenue, non-current portion	681		—		681

Equity
Accumulated deficit	$	(24,088)	$	(2,022)	$	(26,110)