Income Taxes (Tables)

12 Months Ended

Sep. 30, 2016

Schedule of Components of Loss from Continuing Operations Before Income Tax Benefit

The components of loss from continuing operations before income tax benefit are as follows:



	Years Ended September 30,
	2016			2015
U.S.	$	(11,506	)	$	(6,373	)
Non-U.S.	(1,827		)	348
Loss before income tax benefit	$	(13,333	)	$	(6,025	)

Schedule of Income Taxes from Continuing Operations Before Income Tax Benefit

Income taxes from continuing operations before income tax benefit consist of the following:



	Years Ended September 30,
	2016			2015
Current income tax provision (benefit):
U.S. federal	$	(2,687	)	$	(2,560	)
U.S. state and local	(111		)	55
Non-U.S.	94			338
Total current tax benefit	(2,704		)	(2,167		)
Deferred income tax provision (benefit):
U.S. federal	1,481			(277		)
U.S. state and local	69			(83		)
Non-U.S.	(844		)	83
Total deferred tax provision (benefit)	706			(277		)
Income tax benefit	$	(1,998	)	$	(2,444	)

Income Tax Benefit from Continuing Operations

The income tax benefit from continuing operations in the accompanying consolidated statements of operations differs from amounts determined by using the statutory rate as follows:



	Years Ended September 30,
	2016			2015
Loss before income tax benefit	$	(13,333	)	$	(6,025	)
Less-U.S. state and local income tax benefit	(111		)	(13		)
Loss before U.S. and non-U.S. federal income tax provision	$	(13,222	)	$	(6,012	)
Income tax benefit at U.S. federal statutory rates	$	(4,628	)	$	(2,104	)
Tax effect of:
Foreign rate differential	254			334
Permanent items	8			438
Undistributed earnings of non-U.S. subsidiaries	—			(992		)
Prior year tax adjustments	(56		)	(23		)
State and local income taxes	(80		)	(113		)
Impact of tax law changes	(338		)	—
Federal tax credits	(572		)	(92		)
Valuation allowance	3,309			147
Changes in uncertain tax positions	(37		)	58
Other	142			(97		)
Income tax benefit	$	(1,998	)	$	(2,444	)

Summary of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities at September 30 consist of the following:



	2016			2015
Deferred tax assets:
Net non-U.S. operating loss carryforwards	$	777		$	595
Employee benefits	3,366			3,340
Inventory reserves	1,032			865
Allowance for doubtful accounts	234			377
Foreign tax credits to undistributed earnings	870			—
Intangibles	4,364			1,936
Foreign tax credits	575			517
Other	2,307			1,007
Total deferred tax assets	13,525			8,637
Deferred tax liabilities:
Depreciation	(10,777		)	(9,022		)
Unremitted foreign earnings	(65		)	(65		)
Prepaid expenses	(566		)	(432		)
Other	(647		)	(87		)
Total deferred tax liabilities	(12,055		)	(9,606		)
Net deferred tax assets (liabilities)	1,470			(969		)
Valuation allowance	(4,399		)	(1,095		)
Net deferred tax liabilities	$	(2,929	)	$	(2,064	)

Summary of Activity Related to Uncertain Tax Position

A summary of activity related to the Company’s uncertain tax position is as follows:



	2016			2015
Balance at beginning of year	$	105		$	56
Increase due to tax positions taken in current prior year	—			49
Decrease due to lapse of statute of limitations	(36		)	—
Balance at end of year	$	69		$	105