Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2020

Accounting Policies [Abstract]

Schedule of Property, Plant and Equipment

Description	Estimated Useful Life
Building	twenty years
Equipment	three to ten years
Furniture and fixtures	five years
Computer hardware and software	five to seven years
Leasehold improvements	three to six years

	As of September 30,
(in thousands)	2020		2019
Land	$	—	$	3,484
Building		—		9,405
Equipment		35,218		42,308
Furniture and fixtures		1,125		1,109
Computer hardware and software		3,473		3,554
Leasehold improvements		3,169		2,676
Construction in progress		10,301		9,330
Property, plant, and equipment, gross	$	53,286	$	71,866
Accumulated depreciation		(32,234)		(34,643)
Property, plant, and equipment, net	$	21,052	$	37,223

Revenue by Major Product Category

	For the Fiscal Years ended September 30,
			% of				% of				% of
(in thousands)	2020		Revenue		2019		Revenue		2018		Revenue
Navigation and Inertial Sensing	$	38,983	35	%	$	23,203	27	%	$	7,149	8	%
Defense Optoelectronics		16,257	15			9,883	11			6,418	8
CATV Lasers and Transmitters		44,457	40			41,150	47			62,000	72
Chip Devices		4,873	5			10,828	12			10,050	12
Other		5,558	5			2,201	3			—	—
Total revenue	$	110,128	100	%	$	87,265	100	%	$	85,617	100	%

Schedule of Adoption ASC 842

		As Reported				Balance
		September 30, 2019		Increase		October 1, 2019
(in thousands)
Operating lease right-of-use assets	$	-	$	4,800	$	4,800
Total assets		109,562		4,800		114,362
Operating lease liabilities		-		800		800
Total current liabilities		30,719		800		31,519
Operating lease liabilities non-current		-		4,000		4,000
Total liabilities		32,816		4,800		37,616
Total liabilities and equity		109,562		4,800		114,362

Schedule of supplemental cash flow information

Supplemental cash information and non-cash activities related to operating leases are as follows (in thousands):

	For the Fiscal Year Ended
	September 30, 2020
Operating cash outflows from operating leases	$	1,592
Operating lease assets obtained in exchange for new lease liabilities	$	10,791

Schedule of maturities of operating lease liabilities

	For the Fiscal Year Ended
	September 30, 2020
Operating cash outflows from operating leases	$	1,592
Operating lease assets obtained in exchange for new lease liabilities	$	10,791

schedule of future minimum lease payments

	Amount
2021	$	1,792
2022		1,806
2023		1,857
2024		1,686
2025		1,730
Thereafter		12,366
Total lease payments		21,237
Less imputed interest		(6,510)
Total	$	14,727

The following is a schedule of future minimum operating lease payments as of September 30, 2019 (in thousands):

	Amount
2020	$	988
2021		839
2022		824
2023		853
2024		655
Thereafter		1,350
Total lease payments	$	5,509

Schedule of weighted-average remaining lease term and discount rate

	September 30, 2020
Weighted average remaining lease term (years)	14.4
Weighted average discount rate	6.1	%