Segment Information

3 Months Ended

Dec. 31, 2024

Segment Reporting [Abstract]

Segment Information

19. SEGMENT INFORMATION

The Company is engaged in the design, development and commercialization of directed and multidirectional sound technologies, voice broadcast products, and location-based mass messaging software for emergency warning and evacuation

management. The Company operates in two business segments: Hardware and Software and its principal markets are North and South America, Europe, the Middle East and Asia. As reviewed by the Company’s chief operating decision maker, the Company evaluates the performance of each segment based on sales and operating income. Cash and cash equivalents, marketable securities, accounts receivable, inventory, property and equipment, deferred tax assets, goodwill and intangible assets are primary assets identified by segment. The accounting policies for segment reporting are the same for the Company as a whole.

The following table presents the Company’s segment disclosures:

	Three Months Ended December 31,
	2024			2023
Revenue from external customers
Hardware	$	4,627		$	2,946
Software		2,313			1,415
	$	6,940		$	4,361
Intersegment revenues
Hardware	$	—		$	—
Software		1,594			1,488
	$	1,594		$	1,488
Segment operating loss
Hardware	$	(3,151	)	$	(3,115	)
Software		(2,790	)		(4,115	)
	$	(5,941	)	$	(7,230	)
Other expenses:
Depreciation and amortization expense
Hardware	$	97		$	96
Software		640			633
	$	737		$	729
Income tax benefit
Hardware	$	—		$	—
Software		—			(429	)
	$	—		$	(429	)

	December 31, 2024		September 30, 2024
Long-lived assets
Hardware	$	1,128	$	1,203
Software		7,988		8,594
	$	9,116	$	9,797
Total assets
Hardware	$	32,260	$	30,216
Software		22,380		23,720
	$	54,640	$	53,936