Income Taxes (Tables)

12 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Provision

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

	Year Ended September 30,
	2015			2014			2013
Current:
Federal	$	2,638		$	12,184		$	10,919
State		699			2,226			1,757
Foreign		(306	)		(130	)		1,575
		3,031			14,280			14,251
Deferred:
Federal		3,296			(1,798	)		(580	)
State		420			(311	)		(114	)
Foreign		6,805			(1,103	)		(6,170	)
		10,521			(3,212	)		(6,864	)
Total income tax provision	$	13,552		$	11,068		$	7,387

Schedule of Income Before Income Taxes

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

	Year Ended September 30,
	2015			2014			2013
U.S.	$	33,549		$	35,131		$	43,299
Other than U.S.		(10,558	)		(4,443	)		3,827
Income before income taxes	$	22,991		$	30,688		$	47,126

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,
	2015			2014			2013
Statutory rate		35	%		35	%		35	%
State income taxes, net of federal benefit		3			3			2
Research and development credit		(21	)		—			—
International withholding tax		—			—			(1	)
Other permanent tax items		2			1			1
Foreign rate differential		4			1			(1	)
Domestic production activities deduction		(3	)		(3	)		(3	)
Foreign valuation allowance and other		39			(1	)		(17	)
Effective rate		59	%		36	%		16	%

Schedule of Components of Deferred Income Tax Assets and Liabilities

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

	September 30,
	2015			2014
Current deferred income taxes:
Gross assets	$	3,910		$	5,297
Gross liabilities		—			—
Net current deferred income tax asset		3,910			5,297
Noncurrent deferred income taxes:
Gross assets		5,005			11,532
Gross liabilities		(2,717	)		(110	)
Net noncurrent deferred income tax asset		2,288			11,422
Net deferred income tax asset	$	6,198		$	16,719

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,
	2015			2014
Deferred Tax Assets:
Net operating loss	$	9,877		$	6,236
Uniform capitalization and inventory		1,895			2,529
Deferred compensation		1,848			1,611
Stock-based compensation		993			1,529
Reserve for accrued employee benefits		1,482			1,444
Depreciation and amortization		—			1,217
Warranty accrual		915			643
Goodwill		398			474
Postretirement benefits liability		—			252
Allowance for doubtful accounts		166			495
Workers’ compensation		8			128
Accrued legal		60			65
Credit carryforwards and other		1,329			1,109
Deferred tax assets		18,971			17,732
Deferred Tax Liabilities:
Depreciation and amortization		(2,705	)		—
Other		(12	)		(110	)
Deferred tax liabilities		(2,717	)		(110	)
Less: valuation allowance		(10,056	)		(903	)
Net deferred tax asset	$	6,198		$	16,719

Schedule of Valuation Allowance

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

Balance at September 30, 2012	$	7,498
Charged to cost and expenses		(6,318	)
Charged to other accounts		(1,045	)
Balance at September 30, 2013	$	135
Charged to cost and expenses		80
Charged to other accounts		688
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

Reconciliation of Unrecognized Tax Liabilities

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

	Year Ended September 30,
	2015			2014			2013
Balance at beginning of period	$	4,026		$	3,845		$	511
Increases related to tax positions taken during the current period		954			225			880
Increases related to tax positions taken during a prior period		2			14			2,869
Decreases related to expiration of statute of limitations		(49	)		(58	)		(415	)
Decreases related to settlement with taxing authorities		(4,149	)		—			—
Balance at end of period	$	784		$	4,026		$	3,845