Income Taxes (Tables)

12 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Taxes

The components of income before income taxes are (in thousands):

	Fiscal year ended September 30,
	2019		2018 (as adjusted)*			2017 (as adjusted)*
United States	$	7,981	$	(2,427	)	$	5,229
International	3,164		5,677			4,321
Income before income taxes	$	11,145	$	3,250		$	9,550

*Prior period information has been restated for the adoption of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, which we adopted on October 1, 2018.

Schedule of Components of Income Tax Provision

The components of the income tax provision are (in thousands):

	Fiscal year ended September 30,
	2019			2018 (as adjusted)*			2017 (as adjusted)*
Current:
Federal	$	950		$	526		$	312
State	290			57			165
Foreign	746			1,412			1,756
Deferred:
U.S.	(825		)	(536		)	(1,432		)
Foreign	26			160			(654		)
Income tax provision	$	1,187		$	1,619		$	147

*Prior period information has been restated for the adoption of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, which we adopted on October 1, 2018.

Schedule of Net Deferred Tax Asset

Net deferred tax asset consists of (in thousands):

	As of September 30,
	2019			2018 (as adjusted)*
Non-current deferred tax asset	$	7,330		$	6,600
Non-current deferred tax liability	(261		)	(334		)
Net deferred tax asset	$	7,069		$	6,266
Depreciation and amortization	$	(480	)	$	(856	)
Inventories	536			740
Compensation costs	3,675			3,388
Other accruals	3,870			1,422
Tax credit carryforwards	4,911			7,063
Valuation allowance	(3,810		)	(3,291		)
Identifiable intangible assets	(1,633		)	(2,298		)
Other	—			98
Net deferred tax asset	$	7,069		$	6,266

*Prior period information has been restated for the adoption of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, which we adopted on October 1, 2018.

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of the statutory federal income tax amount to our income tax provision is (in thousands):

	Fiscal year ended September 30,
	2019			2018 (as adjusted)*			2017 (as adjusted)*
Statutory income tax amount	$	2,341		$	809		$	3,249
Increase (decrease) resulting from:
State taxes, net of federal benefits	196			(71		)	124
Manufacturing deduction	—			(364		)	(150		)
Transaction costs	—			79			—
Employee stock purchase plan	59			56			79
Foreign operations	225			318			(142		)
Non-deductible executive compensation	171			27			—
Change in valuation allowance	520			(994		)	77
Utilization of research and development tax credits	(2,112		)	(1,971		)	(1,405		)
One-time transition tax	—			250			—
Deferred balance sheet remeasure	9			2,727			—
ASU 2016-09 excess stock compensation	(56		)	643			—
Contingent consideration	250			388			(1,172		)
Changes from provision to return	(511		)	(554		)	(196		)
Adjustment of tax contingency reserves	146			193			(370		)
Other, net	(51		)	83			53
Income tax provision	$	1,187		$	1,619		$	147

*Prior period information has been restated for the adoption of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)”, which we adopted on October 1, 2018.

Schedule of Unrecognized Tax Benefits

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

	Fiscal year ended September 30,
	2019			2018			2017
Unrecognized tax benefits at beginning of fiscal year	$	1,561		$	1,335		$	1,708
Increases related to:
Prior year income tax positions	9			39			21
Current year income tax positions	314			315			257
Decreases related to:
Prior year income tax positions	(34		)	—			—
Expiration of statute of limitations	(137		)	(128		)	(651		)
Unrecognized tax benefits at end of fiscal year	$	1,713		$	1,561		$	1,335