Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Income Taxes [Abstract]

Summary of Income Taxes

Years Ended September 30,	2012			2011
Current tax (benefit) expense
Federal	$	(155,000	)	$	88,000
State		4,000			(13,000	)
		(151,000	)		75,000
Deferred (benefit) expense
Federal		(1,583,000	)		93,000
State		(279,000	)		16,000
		(1,862,000	)		109,000
Change in valuation allowance		1,862,000			(109,000	)
Provision for income taxes	$	(151,000	)	$	75,000

Summary of Income Taxes at federal statutory

Years Ended September 30,	2012			2011
Income taxes computed at the federal statutory rate	$	446,000		$	1,710,000
Change in valuation allowance		(1,862,000	)		109,000
Nondeductible compensation, interest expense and other		6,000			4,000
State income taxes, net of federal tax benefit		72,000			283,000
Change in R&D credit carryover		53,000			(2,094,000	)
Stock options and other prior year true-ups		1,389,000			357,000
State business credit utilization		(100,000	)		(294,000	)
Prior year tax adjustments		(155,000	)		—
	$	(151,000	)	$	75,000

Summary of Deferred Tax Asset

	At September 30,
	2012			2011
Deferred tax assets:
Net operating loss carryforwards	$	20,350,000		$	20,928,000
Research and development credit		2,206,000			2,094,000
Share-based compensation		600,000			1,761,000
Equipment		—			90,000
Patents		229,000			252,000
Accruals and other		509,000			490,000
State tax deduction		(2,000	)		4,000
Federal AMT Credit		49,000			155,000
Allowances		184,000			213,000
Gross deferred tax asset		24,125,000			25,987,000
Less valuation allowance		(24,125,000	)		(25,987,000	)
	$	—		$	—