Segment Reporting (Tables)

9 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

Schedule of Segment Reporting Information

The financial tables below present information on the reportable segments’ profit or loss for each period, as well as segment assets as of each period end. The Company does not allocate interest expense, income taxes or unusual items to segments.

	Reportable Segment Financial Information (thousands)
	As of and for the three months ended June 30, 2024
	Optex Richardson			Applied Optics Center Dallas			Other (non-allocated costs and intersegment eliminations)			Consolidated Total
Revenues from external customers	$	4,675		$	4,385		$	-		$	9,060
Intersegment revenues		-			282			(282	)		-
Total revenue	$	4,675		$	4,667		$	(282	)	$	9,060
Interest expense	$	-		$	-		$	17		$	17
Depreciation and amortization	$	54		$	78		$	-		$	132
Income (loss) before taxes	$	442		$	1,263		$	(107	)	$	1,598
Other significant noncash items:
Allocated home office expense	$	(339	)	$	339		$	-		$	-
Stock compensation expense	$	-		$	-		$	90		$	90
(Reversal of) Warranty expense	$	-		$	(18	)	$	-		$	(18	)
Segment assets	$	16,449		$	8,413		$	-		$	24,862
Expenditures for segment assets	$	159		$	147		$	-		$	306

	Reportable Segment Financial Information (thousands)
	As of and for the three months ended July 2, 2023
	Optex Systems Richardson			Applied Optics Center Dallas		Other (non-allocated costs and intersegment eliminations)			Consolidated Total
Revenues from external customers	$	3,069		$	4,103	$	-		$	7,172
Intersegment revenues		-			265		(265	)		-
Total revenue	$	3,069		$	4,368	$	(265	)	$	7,172
Interest expense	$	-		$	-	$	22		$	22
Depreciation and amortization	$	14		$	72	$	-		$	86
Income (loss) before taxes	$	(60	)	$	893	$	(103	)	$	730
Other significant noncash items:
Allocated home office expense	$	(386	)	$	386	$	-		$	-
Stock compensation expense	$	-		$	-	$	81		$	81
Warranty expense	$	-		$	57	$	-		$	57
Segment assets	$	11,671		$	9,293	$	-		$	20,964
Expenditures for segment assets	$	-		$	222	$	-		$	222

	Reportable Segment Financial Information (thousands)
	As of and for the nine months ended June 30, 2024
	Optex Richardson			Applied Optics Center Dallas			Other (non-allocated costs and intersegment eliminations)			Consolidated Total
Revenues from external customers	$	12,344		$	12,208		$	-		$	24,552
Intersegment revenues		-			700			(700	)		-
Total revenue	$	12,344		$	12,908		$	(700	)	$	24,552
Interest expense	$	-		$	-		$	32		$	32
Depreciation and amortization	$	103		$	238		$	-		$	341
Income (loss) before taxes	$	850		$	3,033		$	(392	)	$	3,491
Other significant noncash items:
Allocated home office expense	$	(1,019	)	$	1,019		$	-		$	-
Stock compensation expense	$	-		$	-		$	360		$	360
Warranty expense	$	17		$	(4	)	$	-		$	13
Segment assets	$	16,449		$	8,413		$	-		$	24,862
Expenditures for segment assets	$	1,331		$	172		$	-		$	1,503

	Reportable Segment Financial Information (thousands)
	As of and for the nine months ended July 2, 2023
	Optex Richardson			Applied Optics Center Dallas		Other (non-allocated costs and intersegment eliminations)			Consolidated Total
Revenues from external customers	$	7,742		$	9,840	$	-		$	17,582
Intersegment revenues		-			511		(511	)		-
Total revenue	$	7,742		$	10,351	$	(511	)	$	17,582
Interest expense	$	-		$	-	$	31		$	31
Depreciation and amortization	$	38		$	214	$	-		$	252
Income (loss) before taxes	$	(527	)	$	1,747	$	(165	)	$	1,055
Other significant noncash items:
Allocated home office expense	$	(978	)	$	978	$	-		$	-
Stock compensation expense	$	-		$	-	$	134		$	134
Warranty expense	$	-		$	171	$	-		$	171
Segment assets	$	11,671		$	9,293	$	-		$	20,964
Expenditures for segment assets	$	25		$	343	$	-		$	368