Income Taxes (Tables)

12 Months Ended

Sep. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax (Provision) Benefit

Income (loss) before income taxes for the years ended September 30, 2020, 2019, and 2018 is comprised of the following (amounts shown in thousands):

	2020		2019		2018
Domestic	$	11,071	$	8,992	$	(1,584)
Foreign	(1,662)		(12,980)		(7,157)
Total	$	9,409	$	(3,988)	$	(8,741)

For the years ended September 30, 2020, 2019, and 2018 the income tax benefit (provision) was as follows (amounts shown in thousands):

	2020		2019		2018
Federal—current	$	—	$	(117)	$	(87)
Federal—deferred	(2,182)		639		(4,537)
State—current	(46)		(438)		(26)
State—deferred	67		515		773
Foreign—current	(436)		594		(270)
Foreign—deferred	1,002		2,071		1,081
Total	$	(1,595)	$	3,264	$	(3,066)

Schedule Net Deferred Tax Assets and Liabilities

Deferred Income Tax Assets and Liabilities

Significant components of the Company’s net deferred tax assets and liabilities as of September 30, 2020 and 2019 are as follows (amounts shown in thousands):

	2020		2019
Deferred tax assets:
Stock-based compensation	$	2,503	$	2,646
Net operating loss carryforwards	5,931		9,419
Research credit carryforwards	6,264		5,570
Lease liability	1,091		—
Intangibles	300		58
Other, net	—		90
Total deferred assets	16,089		17,783
Deferred tax liabilities:
Right of use asset	(726)		—
Foreign deferred liabilities	(5,756)		(5,811)
Other, net	(62)		—
Net deferred tax asset	9,545		11,972
Valuation allowance for net deferred tax assets	(710)		(931)
Net deferred tax asset	$	8,835	$	11,041

Schedule of Income Taxes Computed Using Federal Income Tax Rate

The difference between the income tax benefit (provision) and income taxes computed using the U.S. federal income tax rate was as follows for the years ended September 30, 2020, 2019, and 2018 (amounts shown in thousands):

	2020		2019		2018
Amount computed using statutory rate	$	(1,977)	$	841	$	2,122
Net change in valuation allowance for net deferred tax assets	221		(459)		(367)
Other	—		—		(191)
Foreign rate differential	86		664		22
Non-deductible items	(178)		(151)		(276)
State income tax	(205)		(370)		50
Impact of tax reform on deferred taxes	—		—		(4,901)
Research and development credits	897		1,694		475
Foreign income tax	10		(494)		—
Stock compensation, net	(449)		1,539		—
Income tax benefit (provision)	$	(1,595)	$	3,264	$	(3,066)

Schedule of Reconciliation of Unrecognized Tax Benefits

The following table reconciles the beginning and ending amount of unrecognized tax benefits for the fiscal years ended September 30, 2020, 2019, and 2018 (amounts shown in thousands):

	2020		2019		2018
Gross unrecognized tax benefits at the beginning of the year	$	1,607	$	1,321	$	1,181
Additions from tax positions taken in the current year	203		213		140
Additions from tax positions taken in prior years	—		73		—
Reductions from tax positions taken in prior years	—		—		—
Tax settlements	—		—		—
Gross unrecognized tax benefits at end of the year	$	1,810	$	1,607	$	1,321