Income Taxes (Tables)

12 Months Ended

Sep. 30, 2018

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,
	2018			2017			2016
Current:
Federal	$	973		$	(7,782	)	$	(1,395	)
State	201			(101		)	449
Foreign	449			350			899
	1,623			(7,533		)	(47		)
Deferred:
Federal	(1,834		)	392			1,923
State	(247		)	(515		)	47
Foreign	(89		)	223			360
	(2,170		)	100			2,330
Total income tax provision (benefit)	$	(547	)	$	(7,433	)	$	2,283

Schedule of Income (Loss) Before Income Taxes

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

	Year Ended September 30,
	2018			2017			2016
U.S.	$	(2,103	)	$	(19,932	)	$	5,087
Other than U.S.	(5,596		)	3,013			12,706
Income (loss) before income taxes	$	(7,699	)	$	(16,919	)	$	17,793

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,
	2018		2017		2016
Statutory rate	25	%	35	%	35	%
State income taxes, net of federal benefit	(2	)	2		2
Research and development credit	9		9		(8	)
Foreign rate differential	1		2		(8	)
Foreign withholding	(3	)	—		—
Foreign valuation allowance	(20	)	2		(11	)
NOL carryback impact on deductions	—		(4	)	—
Deferred tax rate differential	(4	)	—		—
Other	1		(2	)	3
Effective rate	7	%	44	%	13	%

Schedule of Deferred Tax Assets and Liabilities

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,
	2018			2017
Deferred Tax Assets:
Net operating loss	$	13,444		$	11,823
Credit carryforwards	3,987			3,258
Deferred compensation	1,456			2,009
Uniform capitalization and inventory	1,043			1,432
Stock-based compensation	879			1,094
Reserve for accrued employee benefits	791			1,208
Warranty accrual	448			892
Accrued legal	154			435
Postretirement benefits liability	112			264
Allowance for doubtful accounts	—			14
Goodwill	54			64
Other	112			44
Deferred tax assets	22,480			22,537
Deferred Tax Liabilities:
Depreciation and amortization	(6,946		)	(10,002		)
Deferred tax liabilities	(6,946		)	(10,002		)
Less: valuation allowance	(9,597		)	(8,767		)
Net deferred tax asset	$	5,937		$	3,768

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

	September 30,
	2018			2017
Current deferred income taxes:
Gross assets	$	—		$	3,978
Gross liabilities and valuation allowance	—			(439		)
Net current deferred income tax asset	—			3,539
Noncurrent deferred income taxes:
Gross assets	22,480			18,559
Gross liabilities and valuation allowance	(16,543		)	(18,330		)
Net noncurrent deferred income tax asset (liability)	5,937			229
Net deferred income tax asset	$	5,937		$	3,768

Schedule of Valuation Allowance

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

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
Charged to cost and expenses	1,575
Charged to other accounts	(745		)
Balance at September 30, 2018	$	9,597

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,
	2018		2017			2016
Balance at beginning of period	$	1,219	$	1,046		$	784
Increases related to tax positions taken during the current period	180		179			293
Increases related to tax positions taken during a prior period	455		338			—
Decreases related to expiration of statute of limitations	—		—			(31		)
Decreases related to settlement with taxing authorities	—		(344		)	—
Balance at end of period	$	1,854	$	1,219		$	1,046