Income Taxes (Tables)

12 Months Ended

Sep. 30, 2019

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,
	2019			2018			2017
Current:
Federal	$	1,350		$	973		$	(7,782	)
State	186			201			(101		)
Foreign	88			449			350
	1,624			1,623			(7,533		)
Deferred:
Federal	366			(1,834		)	392
State	457			(247		)	(515		)
Foreign	(3		)	(89		)	223
	820			(2,170		)	100
Total income tax provision (benefit)	$	2,444		$	(547	)	$	(7,433	)

Schedule of Income (Loss) Before Income Taxes

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

	Year Ended September 30,
	2019		2018			2017
U.S.	$	11,859	$	(2,103	)	$	(19,932	)
Other than U.S.	475		(5,596		)	3,013
Income (loss) before income taxes	$	12,334	$	(7,699	)	$	(16,919	)

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,
	2019		2018		2017
Statutory rate	21	%	25	%	35	%
State income taxes, net of federal benefit	4		(2	)	2
Research and development credit	(7	)	9		9
Foreign rate differential	1		1		2
Foreign withholding	1		(3	)	—
Foreign valuation allowance	(2	)	(20	)	2
NOL carryback impact on deductions	—		—		(4	)
Deferred tax rate differential	—		(4	)	—
Other	2		1		(2	)
Effective rate	20	%	7	%	44	%

Schedule of Deferred Tax Assets and Liabilities

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

	September 30,
	2019			2018
Gross assets	$	18,486		$	22,480
Gross liabilities and valuation allowance	(13,369		)	(16,543		)
Net deferred income tax asset	$	5,117		$	5,937

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,
	2019			2018
Deferred Tax Assets:
Net operating loss	$	10,636		$	13,444
Credit carryforwards	2,895			3,987
Deferred compensation	1,590			1,456
Uniform capitalization and inventory	983			1,043
Stock-based compensation	744			879
Reserve for accrued employee benefits	752			791
Warranty accrual	341			448
Accrued legal	115			154
Postretirement benefits liability	110			112
Goodwill	44			54
Other	276			112
Deferred tax assets	18,486			22,480
Deferred Tax Liabilities:
Depreciation and amortization	(5,138		)	(6,946		)
Deferred tax liabilities	(5,138		)	(6,946		)
Less: valuation allowance	(8,231		)	(9,597		)
Net deferred tax asset	$	5,117		$	5,937

Schedule of Valuation Allowance

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

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
Charged to cost and expenses	(209		)
Charged to other accounts	(1,157		)
Balance at September 30, 2019	$	8,231

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of the unrecognized tax benefits that if recognized would affect the effective tax rate follows (in thousands):

	Year Ended September 30,
	2019		2018		2017
Balance at beginning of period	$	1,854	$	1,219	$	1,046
Increases related to tax positions taken during the current period	240		180		179
Increases related to tax positions taken during a prior period	609		455		338
Decreases related to expiration of statute of limitations	—		—		—
Decreases related to settlement with taxing authorities	—		—		(344		)
Balance at end of period	$	2,703	$	1,854	$	1,219