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INVENTORIES

12 Months Ended

Sep. 30, 2013

Note 4—INVENTORIES

A summary of inventory by category at period end follows:

	September 30,		September 30,
Inventories	2013		2012
(in thousands)			(restated)

Raw materials	$	14,841	$	10,732
Work-in-process		7,564		6,564
Finished goods		1,449		1,661
Total inventories		23,854		18,957
Reserve for excess/obsolete inventory		(1,950)		(1,260)
Inventories, net	$	21,904	$	17,697

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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