Income Taxes (Tables)

12 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of Effective Tax Rate Reconciliation

A reconciliation of the U.S. statutory tax rate to the Company’s effective tax rate follows:

	2018						2017
	Amount			Percent			Amount			Percent
U.S. statutory tax	$	(1,325,000	)		(24.5	)%	$	(2,384,000	)		(34.0	)%
(Decrease) increase in valuation allowance		(3,030,000	)		(56.0	)		2,280,000			32.5
Impact of federal rate change on deferred tax balances		4,410,000			81.5			—			—
Foreign tax rate differences		72,000			1.3			238,000			3.4
Permanent differences		16,000			0.3			18,000			0.3
State tax, net of federal benefit		(110,000	)		(2.0	)		(126,000	)		(1.8	)
Other, net		(33,000	)		(0.6	)		(26,000	)		(0.4	)
Effective tax rate	$	—			—	%	$	—			—	%

Schedule of Tax Effects of Temporary Differences to Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to deferred tax assets and liabilities at September 30, 2018 and 2017 are presented below:

	2018			2017
Deferred tax assets:
Inventories	$	1,029,000		$	1,543,000
Accrued compensation		348,000			539,000
Warranty accrual		79,000			150,000
Depreciation		61,000			100,000
Allowance for doubtful accounts receivable		149,000			320,000
Unearned revenue		183,000			237,000
U.S. net operating loss carryforwards		7,349,000			8,794,000
Foreign net operating loss carryforwards		2,277,000			1,916,000
Tax credits		989,000			989,000
Other		1,011,000			1,181,000
Gross deferred tax assets		13,475,000			15,769,000
Deferred tax liabilities:
Other		38,000			64,000
Gross deferred tax liabilities		38,000			64,000
Total deferred tax assets and liabilities		13,437,000			15,705,000
Less valuation allowance		(13,437,000	)		(15,705,000	)
Net deferred tax assets and liabilities	$	—		$	—

Schedule of Unrecognized Tax Benefits Activity

Unrecognized tax benefits activity for the years ended September 30, 2018 and 2017 is summarized below:

	2018		2017
Beginning balance	$	45,000	$	45,000
Additions (reductions) based on tax positions related to prior years		—		—
Additions (reductions) based on tax positions related to the current year		—		—
Ending balance	$	45,000	$	45,000