Discontinued Operations Reporting

12 Months Ended

Sep. 30, 2012

Discontinued Operations Reporting [Abstract]

DISCONTINUED OPERATIONS REPORTING

17. DISCONTINUED OPERATIONS REPORTING

The Company spun-off its wholly-owned subsidiary Parametric Sound Corporation (“Parametric”) effective September 27, 2010. The historical results of operations relating to the hypersonic sound business have been presented as discontinued operations in the prior year Consolidated Statements of Operations. The prior year Consolidated Balance Sheets also identify assets and liabilities retained by the Company to fulfill remaining obligations per the terms of the Separation and Distribution Agreement.

The components of the Consolidated Statements of Operations which are presented as discontinued operations are as follows:

	Year ended September 30, 2011
Total revenues	$	195,097
Cost of revenues		(119,253	)
Total income from discontinued operations	$	75,844
Income tax expense		(6,390	)
Income (loss) from discontinued operations	$	69,454

The components of the Condensed Consolidated Balance Sheets, which are presented as discontinued operations are as follows:

	September 30, 2011
Assets:
Inventories, net	$	6,250
Total current assets	$	6,250
Liabilities:
Warranty reserve	$	9,263
Total current liabilities	$	9,263
Net liabilities	$	(3,013	)