Income Taxes (Tables)

12 Months Ended

Sep. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Taxes

The components of income before income taxes are (in thousands):

	Fiscal year ended September 30,
	2020		2019		2018
United States	$	3,756	$	7,981	$	(2,427)
International	3,707		3,164		5,677
Income before income taxes	$	7,463	$	11,145	$	3,250

Schedule of Components of Income Tax Provision

The components of the income tax (benefit) expense are (in thousands):

	Fiscal year ended September 30,
	2020		2019		2018
Current:
Federal	$	709	$	950	$	526
State	572		290		57
Foreign	1,128		746		1,412
Deferred:
U.S.	(2,911)		(825)		(536)
Foreign	(446)		26		160
Income tax (benefit) expense	$	(948)	$	1,187	$	1,619

Schedule of Net Deferred Tax Asset

Net deferred tax (liability) asset consists of (in thousands):

	As of September 30,
	2020		2019
Non-current deferred tax asset	$	389	$	7,330
Non-current deferred tax liability	(17,171)		(261)
Net deferred tax (liability) asset	$	(16,782)	$	7,069
Depreciation and amortization	$	(1,037)	$	(480)
Lease asset	(3,415)		—
Lease liability	4,477		—
Inventories	979		536
Compensation costs	3,698		3,675
Other accruals	3,985		3,870
Tax credit carryforwards	6,021		4,911
Valuation allowance	(4,372)		(3,810)
Identifiable intangible assets	(27,118)		(1,633)
Net deferred tax (liability) asset	$	(16,782)	$	7,069

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of the statutory federal income tax amount to our income tax (benefit) expense is (in thousands):

	Fiscal year ended September 30,
	2020		2019		2018
Statutory income tax amount	$	1,567	$	2,341	$	809
Increase (decrease) resulting from:
State taxes, net of federal benefits	392		196		(71)
Manufacturing deduction	—		—		(364)
Transaction costs	143		—		79
Employee stock purchase plan	127		59		56
Foreign operations	431		225		318
Non-deductible executive compensation	115		171		27
Change in valuation allowance	173		520		(994)
Utilization of research and development tax credits	(2,881)		(2,173)		(1,971)
One-time transition tax	—		—		250
Deferred balance sheet remeasure	—		9		2,727
ASU 2016-09 excess stock compensation	(673)		(56)		643
Contingent consideration	(27)		250		388
Changes from provision to return	(111)		(511)		(554)
Adjustment of tax contingency reserves	151		146		193
U.S. deduction for foreign export sales	(355)		(146)		—
Global intangible low-taxed income	31		162		—
Other, net	(31)		(6)		83
Income tax (benefit) expense	$	(948)	$	1,187	$	1,619

Schedule of Unrecognized Tax Benefits

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

	Fiscal year ended September 30,
	2020		2019		2018
Unrecognized tax benefits at beginning of fiscal year	$	1,713	$	1,561	$	1,335
Increases related to:
Prior year income tax positions	756		9		39
Current year income tax positions	425		314		315
Decreases related to:
Prior year income tax positions	—		(34)		—
Settlements	(7)		—		—
Expiration of statute of limitations	(287)		(137)		(128)
Unrecognized tax benefits at end of fiscal year	$	2,600	$	1,713	$	1,561