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v2.4.0.6
Income Taxes (Tables)
12 Months Ended
Sep. 30, 2012
Income Taxes [Abstract]  
Provision for Income tax benefit
                 
    Years Ended September 30,  
    2012     2011  

Current:

               

Federal

  $ 51,000     $ 87,000  

State

    168,000       207,000  
   

 

 

   

 

 

 

Total current

    219,000       294,000  
   

 

 

   

 

 

 

Deferred

               

Federal

    2,161,000       (1,328,000

State

    —         (1,724,000
   

 

 

   

 

 

 

Total deferred

    2,161,000       (3,052,000
   

 

 

   

 

 

 

Income tax expense (benefit)

  $ 2,380,000     $ (2,758,000
   

 

 

   

 

 

 
A reconciliation of the federal statutory tax rate to the total tax provision
                 
    Years Ended September 30,  
    2012     2011  

Federal income taxes computed at the statutory rate

    34.0     34.0

State income taxes, net of federal benefit

    2.5     (8.2 %) 

Tax-exempt interest income

    (2.2 %)      20.3

Reversal of unrecognized tax benefits

    —         68.0

Other, net

    0.4     (5.3 %) 
   

 

 

   

 

 

 
      34.7     108.8
   

 

 

   

 

 

 
Deferred tax assets and liabilities
                 
    Years Ended September 30,  
    2012     2011  

Deferred Tax Assets:

               

Accrued liabilities and reserves

  $ 823,000     $ 636,000  

Allowance for doubtful accounts

    137,000       217,000  

Inventory

    162,000       496,000  

Net operating loss carryforward

    —         498,000  

Unrealized loss on investments

    —         1,413,000  

Other

    98,000       28,000  
   

 

 

   

 

 

 

Gross Deferred Tax Assets

    1,220,000       3,288,000  
   

 

 

   

 

 

 

Deferred and Other Tax Liabilities:

               

Unrealized gain on investments

    (310,000     —    

Percentage of completion

    (566,000     (768,000

Property, plant and equipment

    (1,006,000     (1,021,000

Unrecognized tax benefits

    (300,000     (300,000

Other

    (12,000     (12,000
   

 

 

   

 

 

 

Gross Deferred and Other Tax Liabilities

    (2,194,000     (2,101,000
   

 

 

   

 

 

 

Net Deferred Income and Other Tax Assets (Liabilities)

  $ (974,000   $ 1,187,000