Income Taxes (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of Income Taxes

Income taxes on the consolidated statements of operations consisted of the following:

	Fiscal Year
(In thousands)	2021			2020			2019
Current provision (benefit):
U.S. Federal	$	263		$	(1,570	)	$	1,355
U.S. State		108			42			192
International		87			90			41
Total current provision (benefit)		458			(1,438	)		1,588
Deferred provision (benefit):
U.S. Federal		1,851			(1,336	)		(1,505	)
U.S. State		(62	)		197			(117	)
International		(138	)		—			—
Total deferred benefit		1,651			(1,139	)		(1,622	)
Total income tax provision (benefit)	$	2,109		$	(2,577	)	$	(34	)

Schedule of Reconciliation Difference of Income Taxes

The difference between amounts calculated at the statutory U.S. federal income tax rate of 21% and the Company’s effective tax rate was as follows:

	Fiscal Year
(In thousands)	2021			2020			2019
Amount at statutory U.S. federal income tax rate	$	1,333		$	(305	)	$	1,587
Change because of the following items:
State income taxes, net of federal benefit		(273	)		(551	)		(452	)
U.S. federal and foreign R&D credits		(920	)		(1,571	)		(2,464	)
Foreign and state rate differential		596			212			156
Valuation allowance change		1,059			825			671
Stock-based compensation (1)		(544	)		(81	)		(163	)
Contingent consideration expense (gain) and related foreign currency revaluation		3			—			(61	)
U.S. Federal and state rate change		(35	)		17			44
Tax reserve change		(150	)		609			770
Foreign-derived income deduction		—			(88	)		(150	)
Impact of CARES Act		735			(1,700	)		—
Acquisition-related transaction costs		187			—			—
Other		118			56			28
Income tax provision (benefit)	$	2,109		$	(2,577	)	$	(34	)

(1) Includes non-deductible stock-based compensation.

Schedule of Deferred Income Taxes, Net

The components of deferred income taxes, net, consisted of the following and resulted from differences in the recognition of transactions for income tax and financial reporting purposes:

	September 30,
(In thousands)	2021			2020
Depreciable assets	$	(5,106	)	$	(1,964	)
Deferred revenue		2,130			2,029
Accruals and reserves		1,572			1,858
Stock-based compensation		1,997			2,232
Impaired strategic investments		1,782			1,767
NOL carryforwards		4,319			3,526
U.S. Federal and state R&D credits		3,066			3,216
Other		618			897
Valuation allowance		(7,253	)		(6,246	)
Deferred taxes, net	$	3,125		$	7,315

Summary of Reconciliation of Changes in Unrecognized Tax Benefits

Unrecognized tax benefits are the differences between a tax position taken, or expected to be taken in a tax return, and the benefit recognized for accounting purposes pursuant to accounting guidance. The following is a reconciliation of the changes in unrecognized tax benefits, excluding interest and penalties:

	Fiscal Year
(In thousands)	2021			2020			2019
Unrecognized tax benefits, beginning balance	$	2,871		$	2,323		$	1,559
Increases in tax positions for prior years		15			58			278
Decreases in tax positions for prior years		(8	)		(1	)		(2	)
Increases in tax positions for current year		458			664			735
Settlements with taxing authorities		—			—			—
Lapse of the statute of limitations		(449	)		(173	)		(247	)
Unrecognized tax benefits, ending balance	$	2,887		$	2,871		$	2,323