Business Segment Information

3 Months Ended

Dec. 31, 2020

Segment Reporting [Abstract]

Business Segment Information

9.  Business Segment Information

With the divesture of our Automation segment in the first quarter of fiscal 2020, we evaluated our organizational structure and concluded that we have two reportable business segments following the divestiture. Our two reportable segments are as follows:

Semiconductor – We design, manufacture, sell and service thermal processing equipment and related controls for use by leading semiconductor manufacturers, and in electronics, automotive and other industries.

SiC/LED – We produce consumables and machinery for lapping (fine abrading) and polishing of materials, such as sapphire substrates, optical components, silicon wafers, numerous types of crystal materials, ceramics and metal components.

Information concerning our business segments is as follows, in thousands:

	Three Months Ended December 31,
	2020			2019
Net Revenues:
Semiconductor	$	15,575		$	17,232
SiC/LED		2,400			2,817
Non-segment related		—			643
	$	17,975		$	20,692
Operating income (loss):
Semiconductor	$	2,197		$	2,722
SiC/LED		(66	)		534
Non-segment related		(1,077	)		(1,619	)
	$	1,054		$	1,637

	December 31, 2020		September 30, 2020
Identifiable Assets:
Semiconductor	$	55,007	$	51,648
SiC/LED		12,934		12,717
Non-segment related*		36,586		37,733
	$	104,527	$	102,098

* Non-segment related assets include cash, property, income tax assets and other assets.

Goodwill and other long-lived assets

We review our long-lived assets, including goodwill, for impairment at least annually in our fourth quarter or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Additional information on impairment testing of long-lived assets, intangible assets and goodwill can be found in Notes 1 and 10 of our Annual Report on Form 10-K for the year ended September 30, 2020.