Significant Accounting Policies (Policies)	12 Months Ended
Sep. 30, 2019
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	PRINCIPLES OF CONSOLIDATION The Company has three wholly owned subsidiaries, Genasys II Spain, S.A.U (“Genasys Spain”), and two currently inactive subsidiaries, Genasys America de CV and LRAD International Corporation. The consolidated financial statements include the accounts of these subsidiaries after elimination of intercompany transactions and accounts.
Use of Estimates, Policy [Policy Text Block]	USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions (e.g., share-based compensation valuation, allowance for doubtful accounts, valuation of inventory and intangible assets, warranty reserve, accrued bonus and valuation allowance related to deferred tax assets) that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and affect the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	CONCENTRATION OF CREDIT RISK The Company sells its products to a large number of geographically diverse customers. The Company routinely assesses the financial strength of its customers. It is customary for the Company to require a deposit as collateral. At September 30, 2019, accounts receivable from two customers accounted for 33% and 11% of total accounts receivable with no other single customer accounting for more than 10% of the accounts receivable balance. At September 30, 2018, accounts receivable from two customers accounted for 12% and 11% of total accounts receivable with no other single customer accounting for more than 10% of the accounts receivable balance. The Company maintains cash and cash equivalent bank deposit accounts which, at times, may exceed federally insured limits guaranteed by the Federal Deposit Insurance Corporation (“FDIC”). The Company has not experienced any losses in such accounts. The Company limits its exposure to credit loss by depositing its cash with high credit quality financial institutions. The Company also invests cash in instruments that meet high credit quality standards, as specified in the Company’s policy guidelines such as money market funds, corporate bonds, municipal bonds and Certificates of Deposit. These guidelines also limit the amount of credit exposure to any one issue, issuer or type of instrument. It is generally the Company’s policy to invest in instruments that have a final maturity of no longer than three years, with a portfolio weighted average maturity of no longer than 18 months.
Cash and Cash Equivalents, Policy [Policy Text Block]	CASH, CASH EQUIVALENTS, AND RESTRICTED CASH The Company considers all highly liquid investments with an original maturity of three months or less, when purchased, to be cash equivalents. At September 30, 2019 and 2018, the amount of cash and cash equivalents was $18,819,078 and $11,063,091, respectively. The Company considers any amounts pledged as collateral or otherwise restricted for use in current operations to be restricted cash. Restricted cash is classified as a current asset unless amounts are not expected to be released and available for use in operations within one year. At September 30, 2019 and 2018, the amount of restricted cash was $697,840 and $742,983, which is included in Restricted Cash and Long-term Restricted Cash.
Marketable Securities, Policy [Policy Text Block]	MARKETABLE SECURITIES The Company accounts for investments in debt instruments as available-for-sale. Management determines the appropriate classification of such securities at the time of purchase and re-evaluates such classification as of each balance sheet date. Marketable securities are reported at fair value with the related unrealized gains and losses included in accumulated other comprehensive loss. The realized gains and losses on marketable securities are determined using the specific identification method.
Accounts Receivable [Policy Text Block]	ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS The Company carries its accounts receivable at their historical cost, less an allowance for doubtful accounts. On a periodic basis, the Company evaluates its accounts receivable and establishes an allowance for doubtful accounts for estimated losses considering the following factors when determining if collection of a receivable is reasonably assured: customer credit-worthiness, past transaction history with the customer, current economic industry trends and changes in customer payment terms. If the Company has no previous experience with the customer, the Company may obtain reports from various credit organizations to ensure that the customer has a history of paying its creditors. The Company may also request financial information to ensure that the customer has the means of making payment. If these factors do not indicate collection is reasonably assured, revenue is deferred until collection becomes reasonably assured, which is generally upon receipt of cash. There was no deferred revenue at September 30, 2019 or 2018 as a result of collection issues. If the financial condition of the Company’s customers were to deteriorate, adversely affecting their ability to make payments, additional allowances would be required. The Company determines allowances on a customer specific basis. At September 30, 2019 and 2018, the Company had an allowance for doubtful accounts of $126,593 and $150,000, respectively.
Contract Manufacturers, Policy [Policy Text Block]	CONTRACT MANUFACTURERS The Company employs contract manufacturers for production of certain components and sub-assemblies. The Company may provide parts and components to such parties from time to time, but recognizes no revenue or markup on such transactions. During fiscal years 2019 and 2018, the Company performed assembly of products in-house using components and sub-assemblies from a variety of contract manufacturers and suppliers.
Inventory, Policy [Policy Text Block]	INVENTORIES Inventories are valued at the lower of cost or net realizable value. Cost is determined using a standard cost system whereby differences between the standard cost and purchase price are recorded as a purchase price variance in cost of revenues. Inventory is comprised of raw materials, assemblies and finished products intended for sale . The Company periodically makes judgments and estimates regarding the future utility and carrying value of inventory. The carrying value of inventory is periodically reviewed and impairments, if any, are recognized when the expected net realizable value is less than carrying value. The Company has inventory reserves for estimated obsolescence or unmarketable inventory, which is equal to the difference between the cost of inventory and the estimated market value, based upon assumptions about future demand and market conditions. The Company increased its inventory reserve by $133,532 during the year ended September 30, 2019 for parts and demo equipment that may not be utilized. The Company decreased its inventory reserve $21,481 during the year ended September 30, 2018 due to the disposal of obsolete inventory, net of additional excess and obsolescence reserves recorded.
Property, Plant and Equipment, Policy [Policy Text Block]	EQUIPMENT AND DEPRECIATION Equipment is stated at cost. Depreciation on machinery and equipment and office furniture and equipment is computed over the estimated useful lives of two to seven years using the straight-line method. Leasehold improvements are amortized over the life of the lease. Upon retirement or disposition of equipment, the related cost and accumulated depreciation is removed, and a gain or loss is recorded.
Business Combinations Policy [Policy Text Block]	BUSINESS COMBINATIONS The acquisition method of accounting for business combinations requires the Company to use significant estimates and assumptions, including fair value estimates, as of the business combination date and to refine those estimates as necessary during the measurement period (defined as the period, not to exceed one year, in which the Company may adjust the provisional amounts recognized for a business combination). Under the acquisition method of accounting the Company recognizes separately from goodwill the identifiable assets acquired, the liabilities assumed generally at the acquisition date fair value. The Company measures goodwill as of the acquisition date as the excess of consideration transferred, which the Company also measures at fair value, over the net of the acquisition date amounts of the identifiable assets acquired and liabilities assumed. Costs that the Company incurs to complete the business combination such as investment banking, legal and other professional fees are not considered part of consideration and the Company charges them to general and administrative expense as they are incurred. Under the acquisition method of accounting for business combinations, if the Company identifies changes to acquired deferred tax asset valuation allowances or liabilities related to uncertain tax positions during the measurement period and they relate to new information obtained about facts and circumstances that existed as of the acquisition date, those changes are considered a measurement period adjustment and the Company records the offset to goodwill. The Company records all other changes to deferred tax asset valuation allowances and liabilities related to uncertain tax positions in current period income tax expense.
Goodwill and Intangible Assets, Policy [Policy Text Block]	GOODWILL AND INTANGIBLE ASSET S Identifiable intangible assets, which consist of technology, customer relationships, non-compete agreements, patents, tradenames and trademarks, are carried at cost less accumulated amortization. Intangible assets are amortized over their estimated useful lives, based on a number of assumptions including estimated periodic economic benefit and utilization. The estimated useful lives of identifiable intangible assets has been estimated to be between three and fifteen years. The carrying value of intangibles is periodically reviewed and impairments, if any, are recognized when the future undiscounted cash flows realized from the assets is less than its carrying value. Goodwill is recorded as the difference, if any, between the aggregate consideration paid for an acquisition and the fair value of the acquired net tangible and intangible assets acquired. The Company evaluates goodwill for impairment on an annual basis in our fiscal fourth quarter or more frequently if indicators of impairment exist that would more likely than not reduce the fair value of a single reporting unit below its carrying amount. The Company assesses qualitative factors in order to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. The qualitative factors evaluated by the Company include: macro-economic conditions of the local business environment, overall financial performance, and other entity specific factors as deemed appropriate. If, through this qualitative assessment, the conclusion is made that it is more likely than not that a reporting unit’s fair value is less than its carrying amount, a two -step impairment test is performed. Management does not consider the value of goodwill to be impaired as of September 30, 2019. Refer to Note 8, Goodwill and Intangible Assets for more information.
Lessee, Leases [Policy Text Block]	LEASES Through September 30, 2019, leases entered into are classified as either capital or operating leases. At the time a capital lease is entered into, an asset is recorded, together with its related long-term obligation to reflect the purchase and financing. At September 30, 2019 and 2018, the Company had no capital lease obligations. Adoption of new accounting standard The Company will adopt Accounting Standards Codification (“ASC”) Topic 842, Leases (“ASC 842” ) in the fiscal year beginning October 1, 2019. Refer to Note 3, Recent Accounting Pronouncements for more information.
Cost of Goods and Service, Shipping and Handling Costs, Policy [Policy Text Block]	SHIPPING AND HANDLING COSTS Shipping and handling costs are included in cost of revenues. Shipping and handling costs invoiced to customers are included in revenue. Actual shipping and handling costs were $277,721 and $291,994 for the fiscal years ended September 30, 2019 and 2018, respectively. Actual revenues from shipping and handling were $277,888 and $169,184 for the fiscal years ended September 30, 2019 and 2018, respectively.
Advertising Cost [Policy Text Block]	ADVERTISING Advertising costs are charged to expense as incurred. The Company expensed $21,417 and $28,092 for the years ended September 30, 2019 and 2018, respectively, for advertising costs.
Research and Development Expense, Policy [Policy Text Block]	RESEARCH AND DEVELOPMENT COSTS Research and development costs are expensed as incurred.
Standard Product Warranty, Policy [Policy Text Block]	WARRANTY RESERVES The Company warrants its products to be free from defects in materials and workmanship for a period of one year from the date of purchase. The warranty is generally limited. The Company currently provides direct warranty service. Some agreements with OEM customers, from time to time, may require that certain quantities of product be made available for use as warranty replacements. International market warranties are generally similar to the U.S. market. The Company also sells extended warranty contracts and maintenance agreements. The Company establishes a warranty reserve based on anticipated warranty claims at the time product revenues are recognized. Factors affecting warranty reserve levels include the number of units sold, anticipated cost of warranty repairs and anticipated rates of warranty claims. The Company evaluates the adequacy of the provision for warranty costs each reporting period. The warranty reserve was $150,229 and $99,216 at September 30, 2019 and 2018, respectively.
Income Tax, Policy [Policy Text Block]	INCOME TAXES The Company determines its income tax provision using the asset and liability method. Temporary differences are differences between the tax basis of assets and liabilities and their reported amounts in the financial statements that will result in taxable or deductible amounts in future years. A valuation allowance is recorded by the Company to the extent it is more likely than not that some portion or all of the deferred tax asset will not be realized. Significant management judgment is required in assessing the ability to realize the Company’s deferred tax assets. The ultimate realization of deferred tax assets is dependent upon generation of future taxable income and the tax rates in effect at that time. Additional information regarding income taxes appears in Note 12, Income Taxes.
Property, Plant and Equipment, Impairment [Policy Text Block]	IMPAIRMENT OF LONG-LIVED ASSETS Long-lived assets and identifiable intangibles held for use are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the sum of undiscounted expected future cash flows is less than the carrying amount of the asset, or if changes in facts and circumstances indicate this, an impairment loss is measured and recognized using the asset’s fair value. There was no impairment of long-lived assets for the year ended September 30, 2019. During the year ended September 30, 2018, the Company determined that certain patents were impaired. The impaired patents related to products no longer sold by the Company and totaled $11,133. Refer to Note 5, Fair Value Measurements and Note 8, Goodwill and Intangible Assets for information related to impairment of long-lived assets.
Segment Reporting, Policy [Policy Text Block]	SEGMENT INFORMATION The Company is engaged in the design, development and commercialization of directed and multidirectional sound technologies, voice broadcast products and location-based mass messaging solutions for emergency warning and workforce management. The Company operates in two business segments: LRAD and Genasys Spain and its principle markets are North and South America, Europe, Middle East and Asia. As reviewed by the Company’s chief operating decision maker, the Company evaluates the performance of each segment based on sales and operating income. Cash and cash equivalents, marketable securities, accounts receivable, inventory, property and equipment, deferred tax assets, goodwill and intangible assets are primary assets identified by segment. The accounting policies for segment reporting are the same for the Company as a whole and transactions between the two operating segments are eliminated in consolidation. Refer to Note 17, Segment Information, for additional information.
Earnings Per Share, Policy [Policy Text Block]	NET INCOME (LOSS) PER SHARE Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted net (loss) income per share reflects the potential dilution of securities that could occur if outstanding securities convertible into common stock were exercised or converted. Refer to Note 16, Net Income (Loss) Per Share, for additional information.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	FOREIGN CURRENCY TRANSLATION The Company’s reporting currency is U.S. dollars. The functional currency of the Company is the U.S. dollar. The functional currency of Genasys Spain is the Euro. The Company translates the assets and liabilities of Genasys Spain at the exchange rates in effect on the balance sheet date. The Company translates the revenue, costs and expenses of Genasys Spain at the average rates of exchange in effect during the period. The Company includes translation gains and losses in the stockholders’ equity section of the Company’s balance sheets in accumulated other comprehensive income or loss. Transactions undertaken in other currencies, which have not been material, are translated using the exchange rate in effect as of the transaction date and any exchange gains and losses resulting from these transactions, are included in the statements of operations. The translation loss for the period was $233,718 resulting from transactions between LRAD and Genasys Spain, the timing of transactions in relation to changes in exchange rates and the decrease in the exchange rate between the Euro and the U.S. dollar. Transaction gains and losses were not significant for any period presented.
Share-based Payment Arrangement [Policy Text Block]	SHARE-BASED COMPENSATION The Company recognized share-based compensation expense related to qualified and non-qualified stock options issued to employees and directors over the expected vesting term of the stock-based instrument based on the grant date fair value. Forfeitures are estimated at the time of the grant and revised in subsequent periods if actual forfeitures differ from those estimates or if the Company updates its estimated forfeiture rate. Refer to Note 14, Share-based Compensation, for additional information.
Reclassification, Policy [Policy Text Block]	RECLASSIFICATIONS Where necessary, the prior year’s information has been reclassified to conform to the fiscal year 2019 statement presentation. These reclassifications had no effect on previously reported results of operations or accumulated deficit.
Subsequent Events, Policy [Policy Text Block]	SUBSEQUENT EVENTS Management has evaluated events subsequent to September 30, 2019 through the date the accompanying consolidated financial statements were filed with the Securities and Exchange Commission and noted that there have been no events or transactions which would affect the Company’s consolidated financial statements for the year ended September 30, 2019.

Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2019

Consolidation, Policy [Policy Text Block]

PRINCIPLES OF CONSOLIDATION

The Company has

three

wholly owned subsidiaries, Genasys II Spain, S.A.U (“Genasys Spain”), and

two

currently inactive subsidiaries, Genasys America de CV and LRAD International Corporation. The consolidated financial statements include the accounts of these subsidiaries after elimination of intercompany transactions and accounts.

Use of Estimates, Policy [Policy Text Block]

USE OF ESTIMATES

The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions (e.g., share-based compensation valuation, allowance for doubtful accounts, valuation of inventory and intangible assets, warranty reserve, accrued bonus and valuation allowance related to deferred tax assets) that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and affect the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

CONCENTRATION OF CREDIT RISK

The Company sells its products to a large number of geographically diverse customers. The Company routinely assesses the financial strength of its customers. It is customary for the Company to require a deposit as collateral. At

September

30,

2019,

accounts receivable from

two

customers accounted for

33%

and

11%

of total accounts receivable with

other single customer accounting for more than

10%

of the accounts receivable balance. At

September

30,

2018,

accounts receivable from

two

customers accounted for

12%

and

11%

of total accounts receivable with

other single customer accounting for more than

10%

of the accounts receivable balance.

The Company maintains cash and cash equivalent bank deposit accounts which, at times,

may

exceed federally insured limits guaranteed by the Federal Deposit Insurance Corporation (“FDIC”). The Company has

not

experienced any losses in such accounts. The Company limits its exposure to credit loss by depositing its cash with high credit quality financial institutions. The Company also invests cash in instruments that meet high credit quality standards, as specified in the Company’s policy guidelines such as money market funds, corporate bonds, municipal bonds and Certificates of Deposit. These guidelines also limit the amount of credit exposure to any

one

issue, issuer or type of instrument. It is generally the Company’s policy to invest in instruments that have a final maturity of

longer than

three

years, with a portfolio weighted average maturity of

longer than

months.

Cash and Cash Equivalents, Policy [Policy Text Block]

CASH, CASH EQUIVALENTS, AND RESTRICTED CASH

The Company considers all highly liquid investments with an original maturity of

three

months or less, when purchased, to be cash equivalents. At

September 30, 2019

and

2018,

the amount of cash and cash equivalents was

$18,819,078

and

$11,063,091,

respectively.

The Company considers any amounts pledged as collateral or otherwise restricted for use in current operations to be restricted cash. Restricted cash is classified as a current asset unless amounts are

not

expected to be released and available for use in operations within

one

year. At

September 30, 2019

and

2018,

the amount of restricted cash was

$697,840

and

$742,983,

which is included in Restricted Cash and Long-term Restricted Cash.

Marketable Securities, Policy [Policy Text Block]

MARKETABLE SECURITIES

The Company accounts for investments in debt instruments as available-for-sale. Management determines the appropriate classification of such securities at the time of purchase and re-evaluates such classification as of each balance sheet date. Marketable securities are reported at fair value with the related unrealized gains and losses included in accumulated other comprehensive loss. The realized gains and losses on marketable securities are determined using the specific identification method.

Accounts Receivable [Policy Text Block]

ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS

The Company carries its accounts receivable at their historical cost, less an allowance for doubtful accounts. On a periodic basis, the Company evaluates its accounts receivable and establishes an allowance for doubtful accounts for estimated losses considering the following factors when determining if collection of a receivable is reasonably assured: customer credit-worthiness, past transaction history with the customer, current economic industry trends and changes in customer payment terms. If the Company has

previous experience with the customer, the Company

may

obtain reports from various credit organizations to ensure that the customer has a history of paying its creditors. The Company

may

also request financial information to ensure that the customer has the means of making payment. If these factors do

not

indicate collection is reasonably assured, revenue is deferred until collection becomes reasonably assured, which is generally upon receipt of cash. There was

deferred revenue at

September

30,

2019

2018

as a result of collection issues. If the financial condition of the Company’s customers were to deteriorate, adversely affecting their ability to make payments, additional allowances would be required. The Company determines allowances on a customer specific basis. At

September 30, 2019

and

2018,

the Company had an allowance for doubtful accounts of

$126,593

and

$150,000,

respectively.

Contract Manufacturers, Policy [Policy Text Block]

CONTRACT MANUFACTURERS

The Company employs contract manufacturers for production of certain components and sub-assemblies. The Company

may

provide parts and components to such parties from time to time, but recognizes

revenue or markup on such transactions. During fiscal years

2019

and

2018,

the Company performed assembly of products in-house using components and sub-assemblies from a variety of contract manufacturers and suppliers.

Inventory, Policy [Policy Text Block]

INVENTORIES

Inventories are valued at the lower of cost or net realizable value. Cost is determined using a standard cost system whereby differences between the standard cost and purchase price are recorded as a purchase price variance in cost of revenues. Inventory is comprised of raw materials, assemblies and finished products intended for sale

The Company periodically makes judgments and estimates regarding the future utility and carrying value of inventory. The carrying value of inventory is periodically reviewed and impairments, if any, are recognized when the expected net realizable value is less than carrying value. The Company has inventory reserves for estimated obsolescence or unmarketable inventory, which is equal to the difference between the cost of inventory and the estimated market value, based upon assumptions about future demand and market conditions. The Company increased its inventory reserve by

$133,532

during the year ended

September 30, 2019

for parts and demo equipment that

may

not

be utilized. The Company decreased its inventory reserve

$21,481

during the year ended

September

30,

2018

due to the disposal of obsolete inventory, net of additional excess and obsolescence reserves recorded.

Property, Plant and Equipment, Policy [Policy Text Block]

EQUIPMENT AND DEPRECIATION

Equipment is stated at cost. Depreciation on machinery and equipment and office furniture and equipment is computed over the estimated useful lives of

two

seven

years using the straight-line method. Leasehold improvements are amortized over the life of the lease. Upon retirement or disposition of equipment, the related cost and accumulated depreciation is removed, and a gain or loss is recorded.

Business Combinations Policy [Policy Text Block]

BUSINESS COMBINATIONS

The acquisition method of accounting for business combinations requires the Company to use significant estimates and assumptions, including fair value estimates, as of the business combination date and to refine those estimates as necessary during the measurement period (defined as the period,

not

to exceed

one

year, in which the Company

may

adjust the provisional amounts recognized for a business combination).

Under the acquisition method of accounting the Company recognizes separately from goodwill the identifiable assets acquired, the liabilities assumed generally at the acquisition date fair value. The Company measures goodwill as of the acquisition date as the excess of consideration transferred, which the Company also measures at fair value, over the net of the acquisition date amounts of the identifiable assets acquired and liabilities assumed. Costs that the Company incurs to complete the business combination such as investment banking, legal and other professional fees are

not

considered part of consideration and the Company charges them to general and administrative expense as they are incurred.

Under the acquisition method of accounting for business combinations, if the Company identifies changes to acquired deferred tax asset valuation allowances or liabilities related to uncertain tax positions during the measurement period and they relate to new information obtained about facts and circumstances that existed as of the acquisition date, those changes are considered a measurement period adjustment and the Company records the offset to goodwill. The Company records all other changes to deferred tax asset valuation allowances and liabilities related to uncertain tax positions in current period income tax expense.

Goodwill and Intangible Assets, Policy [Policy Text Block]

GOODWILL AND

INTANGIBLE

ASSET

Identifiable intangible assets, which consist of technology, customer relationships, non-compete agreements, patents, tradenames and trademarks, are carried at cost less accumulated amortization. Intangible assets are amortized over their estimated useful lives, based on a number of assumptions including estimated periodic economic benefit and utilization. The estimated useful lives of identifiable intangible assets has been estimated to be between

three

and

fifteen

years. The carrying value of intangibles is periodically reviewed and impairments, if any, are recognized when the future undiscounted cash flows realized from the assets is less than its carrying value.

Goodwill is recorded as the difference, if any, between the aggregate consideration paid for an acquisition and the fair value of the acquired net tangible and intangible assets acquired. The Company evaluates goodwill for impairment on an annual basis in our fiscal

fourth

quarter or more frequently if indicators of impairment exist that would more likely than

not

reduce the fair value of a single reporting unit below its carrying amount. The Company assesses qualitative factors in order to determine whether it is more likely than

not

that the fair value of a reporting unit is less than its carrying amount. The qualitative factors evaluated by the Company include: macro-economic conditions of the local business environment, overall financial performance, and other entity specific factors as deemed appropriate. If, through this qualitative assessment, the conclusion is made that it is more likely than

not

that a reporting unit’s fair value is less than its carrying amount, a

two

-step impairment test is performed. Management does

not

consider the value of goodwill to be impaired as of

September 30, 2019.

Refer to Note

Goodwill and Intangible Assets for more information.

Lessee, Leases [Policy Text Block]

LEASES

Through

September 30, 2019,

leases entered into are classified as either capital or operating leases. At the time a capital lease is entered into, an asset is recorded, together with its related long-term obligation to reflect the purchase and financing. At

September

30,

2019

and

2018,

the Company had

capital lease obligations.

Adoption of new accounting standard

The Company will adopt Accounting Standards Codification (“ASC”) Topic

842,

Leases

(“ASC

842”

) in the fiscal year beginning

October 1, 2019.

Refer to Note

Recent Accounting Pronouncements for more information.

Cost of Goods and Service, Shipping and Handling Costs, Policy [Policy Text Block]

SHIPPING AND HANDLING COSTS

Shipping and handling costs are included in cost of revenues. Shipping and handling costs invoiced to customers are included in revenue. Actual shipping and handling costs were

$277,721

and

$291,994

for the fiscal years ended

September

30,

2019

and

2018,

respectively. Actual revenues from shipping and handling were

$277,888

and

$169,184

for the fiscal years ended

September 30, 2019

and

2018,

respectively.

Advertising Cost [Policy Text Block]

ADVERTISING

Advertising costs are charged to expense as incurred. The Company expensed

$21,417

and

$28,092

for the years ended

September 30, 2019

and

2018,

respectively, for advertising costs.

Research and Development Expense, Policy [Policy Text Block]

RESEARCH AND DEVELOPMENT COSTS

Research and development costs are expensed as incurred.

Standard Product Warranty, Policy [Policy Text Block]

WARRANTY RESERVES

The Company warrants its products to be free from defects in materials and workmanship for a period of

one

year from the date of purchase. The warranty is generally limited. The Company currently provides direct warranty service. Some agreements with OEM customers, from time to time,

may

require that certain quantities of product be made available for use as warranty replacements. International market warranties are generally similar to the U.S. market. The Company also sells extended warranty contracts and maintenance agreements.

The Company establishes a warranty reserve based on anticipated warranty claims at the time product revenues are recognized. Factors affecting warranty reserve levels include the number of units sold, anticipated cost of warranty repairs and anticipated rates of warranty claims. The Company evaluates the adequacy of the provision for warranty costs each reporting period. The warranty reserve was

$150,229

and

$99,216

September

30,

2019

and

2018,

respectively.

Income Tax, Policy [Policy Text Block]

INCOME TAXES

The Company determines its income tax provision using the asset and liability method. Temporary differences are differences between the tax basis of assets and liabilities and their reported amounts in the financial statements that will result in taxable or deductible amounts in future years. A valuation allowance is recorded by the Company to the extent it is more likely than

not

that some portion or all of the deferred tax asset will

not

be realized. Significant management judgment is required in assessing the ability to realize the Company’s deferred tax assets. The ultimate realization of deferred tax assets is dependent upon generation of future taxable income and the tax rates in effect at that time. Additional information regarding income taxes appears in Note

12,

Income Taxes.

Property, Plant and Equipment, Impairment [Policy Text Block]

IMPAIRMENT OF LONG-LIVED ASSETS

Long-lived assets and identifiable intangibles held for use are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount

may

not

be recoverable. If the sum of undiscounted expected future cash flows is less than the carrying amount of the asset, or if changes in facts and circumstances indicate this, an impairment loss is measured and recognized using the asset’s fair value. There was

impairment of long-lived assets for the year ended

September 30, 2019.

During the year ended

September 30, 2018,

the Company determined that certain patents were impaired. The impaired patents related to products

longer sold by the Company and totaled

$11,133.

Refer to Note

Fair Value Measurements and Note

Goodwill and Intangible Assets for information related to impairment of long-lived assets.

Segment Reporting, Policy [Policy Text Block]

SEGMENT INFORMATION

The Company is engaged in the design, development and commercialization of directed and multidirectional sound technologies, voice broadcast products and location-based mass messaging solutions for emergency warning and workforce management. The Company operates in

two

business segments: LRAD and Genasys Spain and its principle markets are North and South America, Europe, Middle East and Asia. As reviewed by the Company’s chief operating decision maker, the Company evaluates the performance of each segment based on sales and operating income. Cash and cash equivalents, marketable securities, accounts receivable, inventory, property and equipment, deferred tax assets, goodwill and intangible assets are primary assets identified by segment. The accounting policies for segment reporting are the same for the Company as a whole and transactions between the

two

operating segments are eliminated in consolidation. Refer to Note

17,

Segment Information, for additional information.

Earnings Per Share, Policy [Policy Text Block]

NET

INCOME

(LOSS)

PER SHARE

Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted net (loss) income per share reflects the potential dilution of securities that could occur if outstanding securities convertible into common stock were exercised or converted. Refer to Note

16,

Net Income (Loss) Per Share, for additional information.

Foreign Currency Transactions and Translations Policy [Policy Text Block]

FOREIGN CURRENCY TRANSLATION

The Company’s reporting currency is U.S. dollars. The functional currency of the Company is the U.S. dollar. The functional currency of Genasys Spain is the Euro. The Company translates the assets and liabilities of Genasys Spain at the exchange rates in effect on the balance sheet date. The Company translates the revenue, costs and expenses of Genasys Spain at the average rates of exchange in effect during the period. The Company includes translation gains and losses in the stockholders’ equity section of the Company’s balance sheets in accumulated other comprehensive income or loss. Transactions undertaken in other currencies, which have

not

been material, are translated using the exchange rate in effect as of the transaction date and any exchange gains and losses resulting from these transactions, are included in the statements of operations. The translation loss for the period was

$233,718

resulting from transactions between LRAD and Genasys Spain, the timing of transactions in relation to changes in exchange rates and the decrease in the exchange rate between the Euro and the U.S. dollar. Transaction gains and losses were

not

significant for any period presented.

Share-based Payment Arrangement [Policy Text Block]

SHARE-BASED COMPENSATION

The Company recognized share-based compensation expense related to qualified and non-qualified stock options issued to employees and directors over the expected vesting term of the stock-based instrument based on the grant date fair value. Forfeitures are estimated at the time of the grant and revised in subsequent periods if actual forfeitures differ from those estimates or if the Company updates its estimated forfeiture rate. Refer to Note

14,

Share-based Compensation, for additional information.

Reclassification, Policy [Policy Text Block]

RECLASSIFICATIONS

Where necessary, the prior year’s information has been reclassified to conform to the fiscal year

2019

statement presentation. These reclassifications had

effect on previously reported results of operations or accumulated deficit.

Subsequent Events, Policy [Policy Text Block]

SUBSEQUENT EVENTS

Management has evaluated events subsequent to

September

30,

2019

through the date the accompanying consolidated financial statements were filed with the Securities and Exchange Commission and noted that there have been

events or transactions which would affect the Company’s consolidated financial statements for the year ended

September

30,

2019.