Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The Company’s income tax provision consists of the following:

	Years ended September 30,
		2013		2012
Current tax expense:
State income taxes	$	40,000	$	40,000
Foreign income taxes		100,670		110,204
Total current tax expense		140,670		150,204
Deferred tax expense
Federal		406,084		283,779
State		47,792		33,399
Total deferred tax expense		453,876		317,178
Total tax provision	$	594,546	$	467,382

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Components of deferred taxes are as follows:

	Years ended September 30,
		2013		2012
Net operating losses domestic	$	435,231	$	367,959
Net operating losses foreign		475,693		475,693
Sales returns and allowances		119,540		314,428
Inventory obsolescence reserve		132,135		355,627
Allowance for bad debts		38,807		133,807
Vacation accrual		24,588		24,588
Warranty reserve		9,158		9,158
263 A inventory capitalization		129,430		139,880
Depreciation		51,898		39,928
Goodwill		32,776		53,296
AMT credits		172,321		177,704
R&D credits		149,657		311,275
Subtotal		1,771,234		2,403,343
Valuation allowance		(625,350)		(803,583)
Net deferred tax assets	$	1,145,884	$	1,599,760

Schedule Of Reconciliation Of Actual Income Tax Provision And Federal Tax Provision [Table Text Block]

The difference between the actual income tax provision (benefit) and the tax provision computed by applying the Federal statutory income tax rate of 34% to the loss before income tax is attributable to the following:

	Years ended September 30,
	2013		2012
Income tax benefit at federal statutory rate	$	(1,174,493)	$	(705,863)
Reduction in valuation allowance		(178,233)		-
Change in estimate of prior year income taxes		105,372		22,820
Permanent differences-life insurance		1,700		1,700
Permanent differences-compensation expense		38,221		43,687
Permanent differences-other		1,700		1,700
State income taxes, net of federal benefit		57,943		26,400
Foreign earnings taxed at rates other than the federal statutory rate		1,557,916		1,073,189
Other		805		3,749
Other adjustments and AMT charges		21,997		-
Expiring R&D credits		161,618		-
Tax provision	$	594,546	$	467,382