Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Income Taxes

Schedule components of deferred income taxes

	September 30,
	2012			2011
Deferred income tax assets:
Allowance for doubtful accounts	$	29,000		$	15,000
Inventory reserves		44,000			57,000
Inventory capitalization		289,000			450,000
Accrued expenses		127,000			94,000
Nonqualified option expense		1,824,000			1,648,000
Restricted stock expense		109,000			17,000
Capital loss carryforward		174,000			39,000
Charitable contributions		59,000			58,000
Research and development credits		136,000			71,000
Net operating loss		606,000			1,095,000
ASC 320 unrealized loss		—			202,000
Valuation allowance		(216,000	)		(42,000	)
Total income tax deferred assets		3,181,000			3,704,000
Deferred income tax liability:
Depreciation and amortization		1,957,000			1,684,000
Net deferred income tax assets	$	1,224,000		$	2,020,000

Schedule of deferred tax amounts, classified in the accompanying balance sheets

	September 30,
	2012			2011
Current assets	$	1,287,177		$	1,618,495
Noncurrent assets		1,030,994			1,242,010
Noncurrent liabilities		(1,093,717	)		(840,512	)
	$	1,224,454		$	2,019,993

Schedule of income (loss) before taxes and the provision (benefit) for taxes

	September 30,
	2012		2011			2010
Income (loss) before taxes:
U.S.	$	257,703	$	(3,565,971	)	$	584,963
Non-U.S.		2,824,585		1,627,505			(314,634	)
Total income (loss) before taxes		3,082,288		(1,938,466	)		270,329
Provision (benefit) for taxes:
U.S.
Current tax expense (benefit)		163,335		(142,766	)		551,779
Deferred tax expense (benefit)		242,852		(946,530	)		609
Total U.S.		406,187		(1,089,296	)		552,388
Non-U.S.
Current tax expense		229,998		425,820			—
Deferred tax expense (benefit)		395,619		40,314			(28,524	)
Total Non-U.S.		625,617		466,134			(28,524	)
Total provision (benefit) for taxes	$	1,031,804	$	(623,162	)	$	523,864

Schedule of reconciliation of income tax expense to the amount calculated based on federal income tax rate

	2012			2011			2010
Statutory federal income tax rate		34	%		34	%		34	%
Increase (decrease) in taxes resulting from:
State taxes		6			3			4
Foreign taxes		(12	)		11			31
Meals and entertainment		2			(2	)		6
Acquisition costs		—			(9	)		—
Incentive stock options		4			(9	)		66
Change in valuation allowance and utilization of net operating loss carryforward		4			—			17
R&D credits		(2	)		1			(15	)
Return to provision and true up adjustments		1			(2	)		46
Change in reserves		(1	)		1			(4	)
Rate adjustment on deferred taxes		(2	)		7			18
DPAD		—			—			(10	)
Other		—			(3	)		1
Effective income tax rate		34	%		32	%		194	%

Schedule of reconciliation of the beginning and ending amount of unrecognized tax benefit

Balance at October 1, 2010	$	46,327
Increases/(decreases) as a result of tax positions taken during a prior period		1,846
Increases/(decreases) as a result of tax positions taken during the current period (including interest)		7,729
Balance at October 1, 2011		55,902
Increases/(decreases) as a result of tax positions taken during a prior period		3,997
Increases/(decreases) as a result of expiration of jurisdiction statutes of limitations		(21,444	)
Increases/(decreases) as a result of tax positions taken during the current period (including interest)		5,040
Balance at September 30, 2012	$	43,495