15. OPERATING SEGMENT INFORMATION

12 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

OPERATING SEGMENT INFORMATION

     The Company reports and manages its continuing operations based on a single operating segment: the design and distribution of carry and protective solutions, primarily for hand held electronic devices. Products designed and distributed by this segment include carrying cases and other accessories for medical monitoring and diagnostic kits, portable consumer electronic devices (such as smartphones, tablets, personnel computers, notebooks, and GPS devices), and a variety of other portable electronic and non-electronic products (such as firearms, sporting, and other recreational products). This segment operates in geographic regions that include primarily the APAC Region, the EMEA Region and the Americas. Geographic regions are defined by reference primarily to the location of the customer or its contract manufacturer.

Revenues from External Customers

The following table presents net revenues by geographic region.

	(dollars in thousands)
	For the Fiscal Years Ended
	September 30,
	2016		2015
APAC Region:
Hong Kong	$	8,322	$	9,628
Other		1,892		2,293
Total APAC Region		10,214		11,921
EMEA Region:
Germany		4,807		5,319
Poland		4,690		3,998
Other		436		996
Total EMEA Region		9,933		10,313
Americas:
United States		7,318		7,432
Other		15		348
Total Americas		7,333		7,780
Total Net Revenues	$	27,480	$	30,014
Long-Lived Assets

     Identifiable long-lived assets, consisting predominately of property, plant and equipment, are presented net of accumulated depreciation and amortization and segregated by geographic region as follows:

	(dollars in thousands)
	September 30,
	2016		2015
Americas	$	56	$	120
APAC Region		–		–
EMEA Region		–		–
Total long-lived assets (net)	$	56	$	120

Supplier Concentration

     The Company procures all its supply of carrying solutions products from independent suppliers in China through Forward China. Depending on the product, Forward China may require several different suppliers to furnish component parts or pieces. The Company purchased approximately 100% of its OEM products from Forward China in Fiscal 2016 and 2015.

Major Customers

     The following customers or their affiliates or contract manufacturers accounted for more than ten percent of the Company’s net revenues, by geographic region, and in total.

	For the Fiscal Year Ended September 30, 2016
	APAC Region		EMEA Region		Americas		Total Company
Diabetic Products Customer A		81%		2%		–		31.0%
Diabetic Products Customer B		–		45%		31%		24.5%
Diabetic Products Customer C		1%		33%		24%		18.7%
Diabetic Products Customer D		4%		14%		25%		13.3%
Totals		86%		94%		80%		87.5%
		For the Fiscal Year Ended September 30, 2015
		APAC Region		EMEA Region		Americas		Total Company
Diabetic Products Customer A		81%		2%		–		32.9%
Diabetic Products Customer B		–		44%		34%		24.1%
Diabetic Products Customer C		2%		27%		20%		14.9%
Diabetic Products Customer D		2%		12%		20%		10.2%
Totals		85%		85%		74%		82.1%

     Four customers (including their affiliates or contract manufacturers) accounted for approximately 83% and 82% of the Company's accounts receivable at September 30, 2016 and 2015, respectively.