Income Taxes (Tables)

12 Months Ended

Sep. 30, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Provision (Benefit)

The components of the income tax provision (benefit) were as follows (in thousands):

	Year Ended September 30,
	2017			2016			2015
Current:
Federal	$	(7,782	)	$	(1,395	)	$	2,638
State	(101		)	449			699
Foreign	350			899			(306		)
	(7,533		)	(47		)	3,031
Deferred:
Federal	392			1,923			3,296
State	(515		)	47			420
Foreign	223			360			6,805
	100			2,330			10,521
Total income tax provision (benefit)	$	(7,433	)	$	2,283		$	13,552

Schedule of Income (Loss) Before Income Taxes

Income (loss) before income taxes was as follows (in thousands):

	Year Ended September 30,
	2017			2016		2015
U.S.	$	(19,932	)	$	5,087	$	33,549
Other than U.S.	3,013			12,706		(10,558		)
Income (loss) before income taxes	$	(16,919	)	$	17,793	$	22,991

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the statutory U.S. income tax rate and the effective income tax rate, as computed on earnings before income tax provision in each of the three years presented in the Consolidated Statements of Operations, was as follows:

	Year Ended September 30,
	2017		2016		2015
Statutory rate	35	%	35	%	35	%
State income taxes, net of federal benefit	2		2		3
Research and development credit	9		(8	)	(21	)
Foreign rate differential	2		(8	)	4
Domestic production activities deduction	—		—		(3	)
Foreign valuation allowance	2		(11	)	43
NOL carryback impact on deductions	(4	)	—		—
Other	(2	)	3		(2	)
Effective rate	44	%	13	%	59	%

Schedule of Deferred Tax Assets and Liabilities

The net deferred income tax asset was comprised of the following (in thousands):

	September 30,
	2017			2016
Current deferred income taxes:
Gross assets	$	3,978		$	4,384
Gross liabilities and valuation allowance	(439		)	(378		)
Net current deferred income tax asset	3,539			4,006
Noncurrent deferred income taxes:
Gross assets	18,559			16,170
Gross liabilities and valuation allowance	(18,330		)	(16,308		)
Net noncurrent deferred income tax asset (liability)	229			(138		)
Net deferred income tax asset	$	3,768		$	3,868

The tax effect of temporary differences between U.S. GAAP accounting and federal income tax accounting creating deferred income tax assets and liabilities was as follows (in thousands):

	September 30,
	2017			2016
Deferred Tax Assets:
Net operating income/loss	$	11,823		$	10,453
Uniform capitalization and inventory	1,432			1,596
Deferred compensation	2,009			1,853
Stock-based compensation	1,094			760
Reserve for accrued employee benefits	1,208			1,679
Warranty accrual	892			1,388
Goodwill	64			345
Postretirement benefits liability	264			503
Allowance for doubtful accounts	14			220
Accrued legal	435			294
Credit carryforwards	3,258			1,292
Other	44			171
Deferred tax assets	22,537			20,554
Deferred Tax Liabilities:
Depreciation and amortization	(10,002		)	(8,247		)
Deferred tax liabilities	(10,002		)	(8,247		)
Less: valuation allowance	(8,767		)	(8,439		)
Net deferred tax asset	$	3,768		$	3,868

Schedule of Valuation Allowance

A rollforward of the valuation allowance for the past three years is summarized below:

Balance at September 30, 2014	$	903
Charged to cost and expenses	10,048
Charged to other accounts	(895		)
Balance at September 30, 2015	$	10,056
Charged to cost and expenses	(1,934		)
Charged to other accounts	317
Balance at September 30, 2016	$	8,439
Charged to cost and expenses	(260		)
Charged to other accounts	588
Balance at September 30, 2017	$	8,767

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of the unrecognized tax benefits follows (in thousands):

	Year Ended September 30,
	2017			2016			2015
Balance at beginning of period	$	1,046		$	784		$	4,026
Increases related to tax positions taken during the current period	179			293			954
Increases related to tax positions taken during a prior period	338			—			2
Decreases related to expiration of statute of limitations	—			(31		)	(49		)
Decreases related to settlement with taxing authorities	(344		)	—			(4,149		)
Balance at end of period	$	1,219		$	1,046		$	784