Quarterly Financial Data (Unaudited)

12 Months Ended

Sep. 30, 2011

Quarterly Financial Data (Unaudited) [Abstract]

QUARTERLY FINANCIAL DATA (UNAUDITED)

17. QUARTERLY FINANCIAL DATA (UNAUDITED)

(in thousands, except per common share data)

	Quarter ended
	Dec. 31		Mar. 31		June 30		Sept. 30
2011
Net sales	$	48,334	$	49,716	$	54,274	$	51,836
Gross profit		24,666		25,651		28,755		27,516
Net income (1)(2)		2,316		2,239		3,615		2,849
Net income per common share — basic		0.09		0.09		0.14		0.11
Net income per common share — diluted		0.09		0.09		0.14		0.11
2010
Net sales	$	42,968	$	45,076	$	47,238	$	47,266
Gross profit		21,713		22,748		23,718		24,030
Net income (1)(2)(3)		1,199		1,686		3,812		2,244
Net income per common share — basic		0.05		0.07		0.15		0.09
Net income per common share — diluted		0.05		0.07		0.15		0.09

(1)	During 2011 and 2010, we recorded discrete income tax benefits of $0.7 million and $2.3 million, respectively. We recorded $0.6 million in the first quarter and $0.1 million in the fourth quarter of fiscal 2011 resulting from the reversal of previously established income tax reserves from various jurisdictions, primarily foreign, for the expiration of statute of limitations and from the enactment of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 providing for the extension of the research and development tax credit. Discrete income tax benefits for fiscal 2010 were recorded of $0.1 million in the first quarter and $2.2 million in the third quarter related to the reversal of tax reserves primarily due to the closure of prior tax years through statute expiration and audit.
(2)	We reversed a business restructuring accrual of $0.1 million ($0.0 million after tax) in the first quarter of fiscal 2011 and recorded a restructuring charge of $0.2 million ($0.1 million after tax) during the fourth quarter of fiscal 2011. We reversed a business restructuring accrual of $0.4 million ($0.2 million after tax) in the second quarter of fiscal 2010 and $0.1 million ($0.1 million after tax) in the fourth quarter of fiscal 2010.
(3)	We incurred investigation expenses of $1.1 million ($0.7 million after tax) in the third quarter of fiscal 2010 and $0.3 million ($0.2 million after tax) in the fourth quarter of fiscal 2010.