Restructuring Charges

12 Months Ended

Sep. 30, 2014

Restructuring and Related Activities [Abstract]

7.	Restructuring Charges

During the fiscal year ended September 30, 2014, the Company did not incur any restructuring charges. The restructuring charge for fiscal 2013 described below has been presented separately as restructuring charges in the consolidated statements of income.

In September 2013 (fiscal 2013), the Company announced a realignment of its business to enhance focus on key growth initiatives. As a result of the organizational change, the Company eliminated approximately 6% of its workforce. These employee terminations occurred across various functions, and the reorganization plan was completed by the end of fiscal 2013. The Company recorded total pre-tax restructuring charges of $0.5 million in the fourth quarter of fiscal 2013, which consisted of severance pay and benefits expenses.

The following table summarizes the restructuring accrual activity (in thousands):


	Employee Severance and Benefits			Facility- Related Costs			Total
Balance at September 30, 2011	$	730		$	250		$	980
Accruals during the year		—			—			—
Cash payments		(720	)		(68	)		(788	)

Balance at September 30, 2012		10			182			192
Accrual/(reversal) during the year		534			(58	)		476
Cash payments		(145	)		(107	)		(252	)

Balance at September 30, 2013		399			17			416
Accrual/(reversal) during the year		(20	)		(2	)		(22	)
Cash payments		(379	)		(15	)		(394	)

Balance at September 30, 2014	$	—		$	—		$	—

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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