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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Sep. 30, 2018	Dec. 07, 2018	Mar. 31, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	POWELL INDUSTRIES INC,
Entity Central Index Key	0000080420
Document Type	10-K
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--09-30
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Current Reporting Status	Yes
Entity Shell Company	false
Trading Symbol	powl
Entity Public Float			$ 308
Entity Common Stock, Shares Outstanding		11,501,848

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Current Assets:
Cash and cash equivalents	$ 36,584	$ 68,359
Short-term investments	13,170	26,829
Restricted cash	19,154	15,104
Accounts receivable, less allowance for doubtful accounts of $157 and $179	92,548	53,852
Costs and estimated earnings in excess of billings on uncompleted contracts	82,545	51,554
Inventories	21,352	18,448
Income taxes receivable	6,904	8,222
Deferred income taxes	0	3,539
Prepaid expenses	3,775	3,701
Other current assets	630	463
Total Current Assets	276,662	250,071
Property, plant and equipment, net	128,764	139,420
Restricted cash	5,987	9,747
Goodwill and intangible assets, net	1,514	1,719
Other assets	11,087	13,800
Deferred income taxes	5,937	229
Total Assets	429,951	414,986
Current Liabilities:
Current maturities of long-term debt	400	400
Income taxes payable	897	1,219
Accounts payable	40,714	33,269
Accrued compensation and benefits	22,274	14,984
Billings in excess of costs and estimated earnings on uncompleted contracts	43,174	26,166
Accrued product warranty	2,604	3,174
Other current liabilities	7,786	5,860
Deferred credit ─ short term (Note E)	0	507
Total Current Liabilities	117,849	85,579
Long-term debt, net of current maturities	1,200	1,600
Deferred compensation (Note I)	5,902	5,314
Other long-term liabilities	3,356	1,197
Total Liabilities	128,307	93,690
Commitments and Contingencies (Note G)
Stockholders' Equity:
Preferred stock, par value $.01; 5,000,000 shares authorized; none issued	0	0
Common stock, par value $.01; 30,000,000 shares authorized; 12,280,556 and 12,234,656 shares issued, respectively	123	122
Additional paid-in capital	56,769	54,329
Retained earnings	291,530	310,598
Treasury stock, 806,018 shares at cost	(24,999)	(24,999)
Accumulated other comprehensive loss	(21,779)	(18,754)
Total Stockholders' Equity	301,644	321,296
Total Liabilities and Stockholders' Equity	$ 429,951	$ 414,986

CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 157	$ 179
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	12,280,556	12,234,656
Treasury stock, shares	806,018	806,018

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Revenues	$ 448,716	$ 395,911	$ 565,243
Cost of goods sold	383,361	345,142	459,038
Gross profit	65,355	50,769	106,205
Selling, general and administrative expenses	66,768	61,524	74,924
Research and development expenses	6,717	6,906	6,731
Amortization of intangible assets	205	355	352
Restructuring and separation expenses	787	1,322	8,441
Operating income (loss)	(9,122)	(19,338)	15,757
Other income (See Note E)	(747)	(2,029)	(2,029)
Interest expense	207	168	149
Interest income	(883)	(558)	(156)
Income (loss) before income taxes	(7,699)	(16,919)	17,793
Income tax provision (benefit)	(547)	(7,433)	2,283
Net income (loss)	$ (7,152)	$ (9,486)	$ 15,510
Earnings (loss) per share:
Basic (in dollars per share)	$ (0.62)	$ (0.83)	$ 1.36
Diluted (in dollars per share)	$ (0.62)	$ (0.83)	$ 1.36
Weighted average shares:
Basic (in shares)	11,507	11,453	11,400
Diluted (in shares)	11,507	11,453	11,431
Dividends per share (in dollars per share)	$ 1.04	$ 1.04	$ 1.04

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Consolidated Statement of Comprehensive Income (Loss) [Abstract]
Net income (loss)	$ (7,152)	$ (9,486)	$ 15,510
Foreign currency translation adjustments	(3,100)	4,822	(928)
Postretirement benefit adjustment, net of tax	75	192	(439)
Comprehensive income (loss)	$ (10,177)	$ (4,472)	$ 14,143

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income/(Loss)
Balance at Sep. 30, 2015	$ 333,262	$ 121	$ 48,507	$ 328,294	$ (21,259)	$ (22,401)
Balance, shares at Sep. 30, 2015		12,100			(670)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	15,510			15,510
Foreign currency translation adjustments	(928)					(928)
Stock-based compensation	4,883		4,883
Stock-based compensation, shares		81
Excess tax benefit from share-based compensation	(387)		(387)
Shares withheld in lieu of employee tax withholding	(1,000)		(1,000)
Issuance of restricted stock	1	$ 1
Issuance of restricted stock, shares		18
Purchase of treasury shares	(3,740)				$ (3,740)
Purchase of treasury shares, shares					(136)
Dividends paid	(11,845)			(11,845)
Postretirement benefit adjustment, net of tax	(439)					(439)
Balance at Sep. 30, 2016	335,317	$ 122	52,003	331,959	$ (24,999)	(23,768)
Balance, shares at Sep. 30, 2016		12,199			(806)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(9,486)			(9,486)
Foreign currency translation adjustments	4,822					4,822
Stock-based compensation	2,724		2,724
Stock-based compensation, shares		18
Shares withheld in lieu of employee tax withholding	(398)		(398)
Issuance of restricted stock	0	$ 0
Issuance of restricted stock, shares		17
Dividends paid	(11,875)			(11,875)
Postretirement benefit adjustment, net of tax	192					192
Balance at Sep. 30, 2017	321,296	$ 122	54,329	310,598	$ (24,999)	(18,754)
Balance, shares at Sep. 30, 2017		12,234			(806)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(7,152)			(7,152)
Foreign currency translation adjustments	(3,100)					(3,100)
Stock-based compensation	3,152		3,152
Stock-based compensation, shares		32
Shares withheld in lieu of employee tax withholding	(712)		(712)
Issuance of restricted stock	1	$ 1
Issuance of restricted stock, shares		15
Dividends paid	(11,916)			(11,916)
Postretirement benefit adjustment, net of tax	75					75
Balance at Sep. 30, 2018	$ 301,644	$ 123	$ 56,769	$ 291,530	$ (24,999)	$ (21,779)
Balance, shares at Sep. 30, 2018		12,281			(806)

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (PARENTHETICAL) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Statement of Stockholders' Equity [Abstract]
Postretirement benefit adjustment, tax	$ 20	$ 103	$ (237)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Operating Activities:
Net income (loss)	$ (7,152)	$ (9,486)	$ 15,510
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation	12,698	12,400	12,979
Amortization	205	355	352
Stock-based compensation	3,152	2,724	4,883
Excess tax benefit from stock-based compensation	0	0	387
Bad debt expense/(recovery)	111	(160)	187
Deferred income taxes	(2,170)	100	2,330
Gain on amended supply agreement	(507)	(2,029)	(2,029)
Gain on cash surrender value of life insurance	(240)	0	0
Cash received from amended supply agreement	0	2,333	2,333
Changes in operating assets and liabilities:
Accounts receivable	(37,176)	47,983	369
Costs and billings in excess of estimates on uncompleted contracts	(14,117)	(3,270)	39,612
Inventories	(3,023)	8,213	6,159
Income taxes	996	(6,758)	(195)
Prepaid expenses and other current assets	(237)	453	861
Accounts payable	8,152	(2,417)	(11,658)
Accrued liabilities	8,859	(11,676)	3,927
Other, net	1,906	(1,950)	(1,101)
Net cash provided by (used in) operating activities	(28,543)	36,815	74,906
Investing Activities:
Purchases of property, plant and equipment	(4,502)	(3,636)	(3,044)
Proceeds from sale of property, plant and equipment	87	12	187
Purchases of short-term investments	(22,261)	(60,018)	0
Maturities of short-term investments	35,248	33,189	0
Proceeds from life insurance policy	1,861	0	0
Changes in restricted cash	(290)	(24,851)	0
Net cash provided by (used in) investing activities	10,143	(55,304)	(2,857)
Financing Activities:
Payments on industrial development revenue bonds	(400)	(400)	(400)
Excess tax benefit from stock-based compensation	0	0	(387)
Shares withheld in lieu of employee tax withholding	(712)	(398)	(1,000)
Purchase of treasury shares	0	0	(3,740)
Dividends paid	(11,916)	(11,875)	(11,845)
Net cash used in financing activities	(13,028)	(12,673)	(17,372)
Net increase (decrease) in cash and cash equivalents	(31,428)	(31,162)	54,677
Effect of exchange rate changes on cash and cash equivalents	(347)	1,801	(526)
Cash and cash equivalents, beginning of period	68,359	97,720	43,569
Cash and cash equivalents, end of period	$ 36,584	$ 68,359	$ 97,720

Business and Organization	12 Months Ended
Business and Organization	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business and Organization	Business and Organization Powell Industries, Inc. (we, us, our, Powell or the Company) was incorporated in the state of Delaware in 2004 as a successor to a Nevada company incorporated in 1968. The Nevada company was the successor to a company founded by William E. Powell in 1947, which merged into the Company in 1977. Our major subsidiaries, all of which are wholly owned, include: Powell Electrical Systems, Inc.; Powell (UK) Limited; Powell Canada Inc. and Powell Industries International, B.V. We develop, design, manufacture and service custom-engineered equipment and systems for the distribution, control and monitoring of electrical energy designed to (1) distribute, control and monitor the flow of electrical energy and (2) provide protection to motors, transformers and other electrically powered equipment. Our principal products include integrated power control room substations (PCRs®), custom-engineered modules, electrical houses (E-Houses), traditional and arc-resistant distribution switchgear and control gear, medium-voltage circuit breakers, monitoring and control communications systems, motor control centers and bus duct systems. These products are designed for application voltages ranging from 480 volts to 38,000 volts and are used in oil and gas refining, offshore oil and gas production, petrochemical, pipeline, terminal, mining and metals, light rail traction power, electric utility, pulp and paper and other heavy industrial markets. Our product scope includes designs tested to meet both U.S. and international standards, under both the American National Standards Institute and International Electrotechnical Commission. We assist customers by providing value-added services such as spare parts, field service inspection, installation, commissioning, modification and repair, retrofit and retrofill components for existing systems and replacement circuit breakers for switchgear that is obsolete or that is no longer produced by the original manufacturer. We seek to establish long-term relationships with the end users of our systems as well as the design and construction engineering firms contracted by those end users. References to Fiscal 2018, Fiscal 2017 and Fiscal 2016 used throughout these Notes to Consolidated Financial Statements relate to our fiscal years ended September 30, 2018, 2017 and 2016, respectively.

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Principles of Consolidation

The consolidated financial statements include the accounts of Powell and our wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying footnotes. The most significant estimates used in our financial statements affect revenue and cost recognition for construction contracts, the allowance for doubtful accounts, provision for excess and obsolete inventory, warranty accruals and income taxes. The amounts recorded for warranties, legal, income taxes, impairment of long-lived assets (when applicable) and other contingent liabilities require judgments regarding the amount of expenses that will ultimately be incurred. We base our estimates on historical experience and on various other assumptions, as well as the specific circumstances surrounding these contingent liabilities, in evaluating the amount of liability that should be recorded. Additionally, the recognition of deferred tax assets requires estimates related to future income and other assumptions regarding timing and future profitability. Estimates may change as new events occur, additional information becomes available or operating environments change. Actual results may differ from our estimates.

Cash and Investments

Cash and cash equivalents

Cash and cash equivalents, primarily funds held in money market savings instruments, are reported at their current carrying value which approximates fair value due to the short-term nature of these instruments and are included in cash and cash equivalents in our Consolidated Balance Sheets.

Short-term Investments - Short-term investments include time deposits with original maturities of three months or more.

Restricted Cash - Restricted cash includes cash and cash equivalents that are unavailable for withdrawal or usage for general obligations. Restricted cash on our Consolidated Balance Sheet represents a pledged cash collateral balance which is required under our amended credit agreement and is held in an interest-bearing savings account. See Note F for further discussion on restricted cash.

Supplemental Disclosures of Cash Flow Information (in thousands):



	Year Ended September 30,
	2018			2017			2016
Cash paid (received) during the period for:
Interest paid, net of interest income	$	(676	)	$	(384	)	4
Income taxes paid, net of refunds	354			(764		)	(352	)
Non-cash capital expenditures	129			634			221

Fair Value of Financial Instruments

Financial instruments include cash, cash equivalents, short-term investments, restricted cash, receivables, deferred compensation, payables and debt obligations. Except as described below, due to the short-term nature of account receivables and account payables, the book value is representative of their fair value. The carrying value of debt approximates fair value as interest rates are indexed to the Federal Funds Rate or the bank’s prime rate.

Accounts Receivable

Accounts receivable are stated net of allowances for doubtful accounts. We maintain and continually assess the adequacy of the allowance for doubtful accounts representing our estimate for losses resulting from the inability of our customers to pay amounts due to us. This estimated allowance is based on historical experience of uncollected accounts, the level of past due accounts, the overall level of outstanding accounts receivable, information about specific customers with respect to their inability to make payments and expectations of future conditions that could impact the collectability of accounts receivable. Future changes in our customers’ operating performance and cash flows, or in general economic conditions, could have an impact on their ability to fully pay these amounts, which could have a material impact on our operating results. In most cases, receivables are not collateralized. However, we utilize letters of credit to secure payment on projects when possible. At September 30, 2018 and 2017, we had retention amounts of $4.2 million and $2.1 million, respectively. Retention amounts are in accordance with applicable provisions of contracts and become due upon completion of contractual requirements. Of the retained amount at September 30, 2018, $3.8 million is expected to be collected in the next fiscal year and is recorded in accounts receivable. The remaining $0.4 million is recorded in other assets and will be collected in Fiscal 2020.

Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts

Costs and estimated earnings in excess of billings on uncompleted contracts arise when revenues are recorded on a percentage-of-completion basis but cannot be invoiced under the terms of the contract. Such amounts are invoiced upon completion of contractual milestones.

Costs and estimated earnings in excess of billings on uncompleted contracts also include certain costs associated with unapproved change orders. These costs are included when the approval of the change order is probable. Amounts are carried at the lower of cost or net realizable value. Revenue is recognized to the extent of costs incurred when recovery is probable. The amounts recorded involve the use of judgments and estimates; thus, actual recoverable amounts could differ from original assumptions.

In accordance with industry practice, assets and liabilities related to costs and estimated earnings in excess of billings on uncompleted contracts, as well as billings in excess of costs and estimated earnings on uncompleted contracts, have been classified as current. The contract cycle for certain long-term contracts may extend beyond one year; thus, collection of amounts related to these contracts may extend beyond one year.

Inventories

Inventories are stated at the lower of cost or net realizable value using weighted-average methods and include the cost of materials, labor and manufacturing overhead. We use estimates in determining the level of reserves required to state inventory at the lower of cost or net realizable value. Our estimates are based on market activity levels, production requirements, the physical condition of products and technological innovation. Changes in any of these factors may result in adjustments to the carrying value of inventory.

Property, Plant and Equipment

Property, plant and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the assets. Expenditures for repairs and maintenance are charged to expense when incurred. Expenditures for major renewals and improvements, which extend the useful lives of existing equipment, are capitalized and depreciated. Upon retirement or disposition of property, plant and equipment, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized in the Consolidated Statements of Operations.

We review property, plant and equipment for impairment whenever events or changes in circumstances indicate that the carrying value may not be realizable. If an evaluation is required, the estimated future undiscounted cash flows associated with the asset are compared to the asset’s carrying amount to determine if recording an impairment of such asset is necessary. If an impairment is indicated, we record an impairment loss equal to the difference between the carrying value and the fair value of the long-lived asset. This requires us to make long-term forecasts of the future revenues and the costs related to the assets subject to review. Forecasts require assumptions about demand for our products and future market conditions. Estimating future cash flows requires significant judgment and our projections may vary from cash flows eventually realized. Future events and unanticipated changes to assumptions could require a provision for impairment in a future period. The effect of any impairment would be reflected in income (loss) from operations in the Consolidated Statements of Operations. In addition, we estimate the useful lives of our property, plant and equipment and periodically review these estimates to determine whether these lives are appropriate.

Income Taxes

We account for income taxes under the asset and liability method, based on the income tax laws and rates in the countries in which operations are conducted and income is earned. This approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities. Developing our provision for income taxes requires significant judgment and expertise in federal, international and state income tax laws, regulations and strategies, including the determination of deferred tax assets and liabilities and, if necessary, any valuation allowances that may be required for deferred tax assets. In assessing the extent to which net deferred tax assets may be realized, we consider whether it is more likely than not that some portion or all of the net deferred tax assets may not be realized. The ultimate realization of net deferred tax assets is dependent on the generation of future taxable income during the periods in which those temporary differences become deductible. Estimates may change as new events occur, estimates of future taxable income during the carryforward period are reduced or increased, additional information becomes available or operating environments change, which may result in a full or partial reversal of the valuation allowance. We will continue to assess the adequacy of the valuation allowance on a quarterly basis. Our judgments and tax strategies are subject to audit by various taxing authorities.

The objectives of accounting for income taxes are to recognize the amount of taxes payable or refundable for the current year and deferred tax liabilities and assets for the future tax consequences of events that have been recognized in an entity’s financial statements or tax returns. We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Accounting literature also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures. Judgment is required in assessing the future tax consequences of events that have been recognized in our financial statements or tax returns. Variations in the actual outcome of these future tax consequences could materially impact our financial statements.

Revenue Recognition

Our revenues are primarily generated from the engineering and manufacturing of custom products under long-term contracts that may last from one month to several years, depending on the contract. Revenues from long-term contracts are recognized on the percentage-of-completion method of accounting. Occasionally a contract may require that we segment the project into specific deliverables for revenue recognition. Segmenting a contract may result in different interim rates of profitability for each scope of service than if we had recognized revenue on a combined basis.

Under the percentage-of-completion method of accounting, revenues are recognized as work is performed. The revenue earned to date is calculated by multiplying the total contract price by the percentage of performance to date, which is based on total costs or total labor dollars incurred to date compared to the total estimated costs or total labor dollars estimated at completion. The method used to determine the percentage of completion is typically the cost method, unless the labor method is a more accurate method of measuring the progress of the project. Application of the percentage-of-completion method of accounting requires the use of estimates of costs to be incurred for the performance of the contract. Contract costs include all direct material costs, direct labor costs and those indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs and all costs associated with operation of equipment. The cost estimation process is based upon the professional knowledge and experience of our engineers, project managers and financial professionals. Factors that are considered in estimating the work to be completed and ultimate contract recovery include the availability and productivity of labor, the nature and complexity of the work to be performed, the effect of change orders, the availability of materials, the effect of any delays on our project performance and the recoverability of any claims. Changes in job performance, job conditions, estimated profitability and final contract settlements, including our estimate of liquidated damages, if any, may result in revisions to costs and income, with their effects being recognized in the period in which the revisions are determined. Whenever revisions of estimated contract costs and contract values indicate that the contract costs will exceed estimated revenues, thus creating a loss, a provision for the total estimated loss is recorded in that period.

Revenues associated with maintenance, repair and service contracts are recognized when the services are performed. Expenses related to these types of services are recognized as incurred.

Warranty Costs

We provide for estimated warranty costs with the recognition of revenue based upon historical rates applicable to individual product lines. In addition, specific provisions are made when the costs of such warranties are expected to exceed accruals. Our standard terms and conditions of sale include a warranty for parts and service for the earlier of 18 months from the date of shipment or 12 months from the date of energization, whichever occurs first. Occasionally projects require warranty terms that are longer than our standard terms due to the nature of the project. Extended warranty terms may be negotiated and included in our contracts. We use past experience and historical claims to determine the estimated liability. Actual results could differ from our estimate.

Research and Development Expense

Research and development activities are directed toward the development of new products and processes as well as improvements in existing products and processes. These costs, which primarily include salaries, contract services and supplies, are expensed as incurred. Such amounts were $6.7 million, $6.9 million and $6.7 million in Fiscal 2018, 2017 and 2016, respectively.

Foreign Currency Translation

The functional currency for our foreign subsidiaries is the local currency in which the entity is located. The financial statements of all subsidiaries with a functional currency other than the U.S. Dollar have been translated into U.S. Dollars. All assets and liabilities of foreign operations are translated into U.S. Dollars using year-end exchange rates, and all revenues and expenses are translated at average rates during the respective period. The U.S. Dollar results that arise from such translation, as well as exchange gains and losses on intercompany balances of a long-term investment nature, are included in the cumulative currency translation adjustments in accumulated other comprehensive income (loss) in stockholders’ equity.

Stock-Based Compensation

We measure stock-based compensation cost at the grant date based on the fair value of the award. Compensation expense is recognized over the period during which the recipient is required to provide service in exchange for the awards, typically the vesting period. Excess income tax benefits related to share-based compensation expense is recognized as income tax expense or benefit in the Consolidated Statement of Operations. Cash paid when directly withholding shares on an employee's behalf for tax withholding purposes is classified as a financing activity. We account for forfeitures as they occur, rather than estimate expected forfeitures.

New Accounting Standards

In May 2014, the Financial Accounting Standards Board (FASB) issued a new standard on revenue recognition that supersedes previously issued revenue recognition guidance. This standard provides a five-step approach to be applied to all contracts with customers and requires expanded disclosures about the nature, amount, timing and uncertainty of revenue (and the related cash flows) arising from customer contracts, significant judgments and changes in judgments used in applying the revenue model and the assets recognized from costs incurred to obtain or fulfill a contract. This standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, which would be our fiscal year ending September 30, 2019. We plan to use the modified retrospective basis upon adoption, which could result in a cumulative effect adjustment as of October 1, 2018, if material. We have updated our accounting policies and procedures and determined the impact from this new standard on our contracts outstanding as of October 1, 2018. We have substantially completed our evaluation of the impact of the new standard on our contracts with customers, including identification of differences that will result from the new requirements. Based on this evaluation, we estimate that the net cumulative adjustment to retained earnings from adoption will not be material to our consolidated financial statements. Our disclosures related to revenue recognition will expand to address new quantitative and qualitative requirements regarding the nature, amount and timing of revenue from contracts with customers and additional information related to contract assets and liabilities.

In November 2015, the FASB issued an amendment to the topic regarding income taxes which requires an entity to separate deferred income tax liabilities and assets into current and noncurrent amounts in the statement of financial position. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. Deferred tax liabilities and assets that are not related to an asset or liability for financial reporting are classified according to the expected reversal date of the temporary difference. To simplify the presentation of deferred income taxes, the amendments require that deferred income tax liabilities and assets be classified as noncurrent in a statement of financial position. We have adopted this topic prospectively in Fiscal 2018 and our statement of financial position reflects this reclassification. We have not retrospectively adjusted prior periods.

In February 2016, the FASB issued a new topic on leases which requires lessees to recognize lease assets and lease liabilities on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The new topic is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. This would be our fiscal year ending September 30, 2020. We are still evaluating the potential impact of this topic on our financial statements.

In November 2016, the FASB issued a new topic on the statement of cash flows that changes the presentation of restricted cash and cash equivalents on the statement of cash flows. Restricted cash and restricted cash equivalents will be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This topic is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, which would be our fiscal year ending September 30, 2019. We are still evaluating this new topic, but do not expect it to have a material impact on our statement of cash flows.

In May 2017, the FASB issued a new topic on modification accounting with regards to stock-based compensation. This new topic clarifies when a change to the terms or conditions of a share-based payment award should be accounted for as a modification. An entity should account for the effects of a modification unless the fair value, vesting conditions and classification, as an equity instrument or a liability instrument, of the modified award are the same before and after a change to the terms or conditions of the share-based payment award. This topic is effective for annual reporting periods beginning after December 15, 2017, which is our fiscal year ending September 30, 2019. We are still evaluating this new topic, but do not expect it to have a material impact on our consolidated financial position or results of operations.

Earnings Per Share

12 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Earnings Per Share

We compute basic earnings per share by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per common and potential common share includes the weighted average of additional shares associated with the incremental effect of dilutive restricted stock and restricted stock units, as prescribed by the FASB guidance on earnings per share.

The following table reconciles basic and diluted weighted average shares used in the computation of earnings per share for the years ended September 30, 2018, 2017 and 2016 (in thousands, except per share data):



	Year Ended September 30,
	2018			2017			2016
Numerator:
Net income (loss)	$	(7,152	)	$	(9,486	)	$	15,510
Denominator:
Weighted average basic shares	11,507			11,453			11,400
Dilutive effect of restricted stock units	—			—			31
Weighted average diluted shares with assumed conversions	11,507			11,453			11,431

Net earnings (loss) per share:
Basic earnings (loss) per share	$	(0.62	)	$	(0.83	)	$	1.36
Diluted earnings (loss) per share	$	(0.62	)	$	(0.83	)	$	1.36

For the years ended September 30, 2018 and 2017, we incurred net losses and therefore all potential common shares were deemed to be anti-dilutive.

Detail of Selected Balance Sheet Accounts

12 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Detail of Selected Balance Sheet Accounts

Allowance for Doubtful Accounts

Activity in our allowance for doubtful accounts consisted of the following (in thousands):



	September 30,
	2018			2017
Balance at beginning of period	$	179		$	811
Bad debt expense (recovery)	111			(160		)
Uncollectible accounts written off, net of recoveries	(125		)	(472		)
Change due to foreign currency translation	(8		)	—
Balance at end of period	$	157		$	179

Inventories

The components of inventories are summarized below (in thousands):



	September 30,
	2018			2017
Raw materials, parts and subassemblies	$	24,563		$	22,100
Work-in-progress	1,080			600
Provision for excess and obsolete inventory	(4,291		)	(4,252		)
Total inventories	$	21,352		$	18,448

Cost and Estimated Earnings on Uncompleted Contracts

The components of costs and estimated earnings and related amounts billed on uncompleted contracts are summarized below (in thousands):



	September 30,
	2018			2017
Costs incurred on uncompleted contracts	$	872,882		$	987,164
Estimated earnings	269,268			316,970
	1,142,150			1,304,134
Less: Billings to date	(1,102,779		)	(1,278,746		)
Net underbilled position	$	39,371		$	25,388
Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts – underbilled	$	82,545		$	51,554
Billings in excess of costs and estimated earnings on uncompleted contracts – overbilled	(43,174		)	(26,166		)
Net underbilled position	$	39,371		$	25,388

Property, Plant and Equipment

Property, plant and equipment are summarized below (in thousands):



	September 30,						Range of
	2018			2017			Asset Lives
Land	$	22,207		$	22,441		—
Buildings and improvements	123,320			121,960			3 - 39 Years
Machinery and equipment	104,542			106,113			3 - 15 Years
Furniture and fixtures	3,799			3,806			3 - 10 Years
Construction in process	357			1,749			—
	$	254,225		$	256,069
Less: Accumulated depreciation	(125,461		)	(116,649		)
Total property, plant and equipment, net	$	128,764		$	139,420

There were no assets under capital lease as of September 30, 2018 or September 30, 2017. Depreciation expense was $12.7 million, $12.4 million and $13.0 million for fiscal years 2018, 2017, and 2016, respectively.

Warranty Accrual

Activity in our warranty accrual consisted of the following (in thousands):



	September 30,
	2018			2017
Balance at beginning of period	$	3,174		$	4,639
Increase to warranty expense	2,031			1,806
Deduction for warranty charges	(2,574		)	(3,314		)
Change due to foreign currency translation	(27		)	43
Balance at end of period	$	2,604		$	3,174

Goodwill and Intangible Assets

12 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Our intangible assets consist of goodwill of $1.0 million, which is not being amortized, and purchased technology of $0.5 million, which is amortized over its estimated useful life. No impairment expense has been recorded for the last three fiscal years.

Intangible assets balances, subject to amortization, at September 30, 2018 and 2017 consisted of the following (in thousands):



	September 30, 2018							September 30, 2017
	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Gross Carrying Value		Accumulated Amortization			Net Carrying Value
Purchased technology	$	11,749	$	(11,239	)	$	510	$	11,749	$	(11,033	)	$	716

Amortization of intangible assets recorded for the year ended September 30, 2018 was $0.2 million, and $0.4 million for the years ended September 30, 2017 and 2016, respectively.

Estimated amortization expense for each of the five subsequent fiscal years is expected to be (in thousands):



Years Ended September 30,	Total
2019	$	177
2020	177
2021	156
2022	—
2023	—

On August 7, 2006, we purchased certain assets related to the manufacturing of ANSI medium-voltage switchgear and circuit breaker business from General Electric Company (GE). In connection with the acquisition, we entered into a 15-year supply agreement with GE pursuant to which GE would purchase from us all of its requirements for ANSI medium-voltage switchgear and circuit breakers and other related equipment and components (the Products). We recorded an intangible asset related to this supply agreement. On December 30, 2013, we and GE amended the supply agreement to allow GE to manufacture similar Products for sale immediately and allow them to begin purchasing Products from other suppliers beginning December 31, 2014. In return, GE paid us $10 million upon execution of the amended supply agreement and agreed to pay an additional $7 million over three years, beginning March 2015. The final balance of $2.3 million was received in April 2017. We wrote off the intangible asset related to the original supply agreement and recorded a deferred credit in the amount of $8.1 million at December 31, 2013, the amount by which the total proceeds from GE exceeded the unamortized balance of our intangible asset. We amortized this deferred credit over the four-year life of the agreement and recorded $0.5 million in other income in Fiscal 2018, and $2.0 million in both Fiscal 2017 and 2016.

Long-Term Debt

12 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Long-Term Debt

Long-term debt consisted of the following (in thousands):



	September 30,
	2018			2017
Industrial development revenue bonds	$	1,600		$	2,000
Less: current portion	(400		)	(400		)
Total long-term debt	$	1,200		$	1,600

The annual maturities of long-term debt as of September 30, 2018, were as follows (in thousands):



Year Ending September 30,	Long‑Term Debt Maturities
2019	$	400
2020	400
2021	400
2022	400
2023	—
Total long-term debt maturities	$	1,600

U.S. Revolver

We have a $75.0 million revolving credit facility (U.S. Revolver) to provide working capital support and letters of credit which expires June 2022. The amount available under the U.S. Revolver at September 30, 2018 was reduced by $23.1 million for our outstanding letters of credit. Currently, our U.S. Revolver can only be used for letters of credit until we meet certain financial ratios. There were no loans outstanding under the U.S. Revolver as of September 30, 2018.

Per the terms of the U.S. Revolver, we are required to maintain cash in a pledged collateral account until we satisfy the following two financial ratios for two consecutive fiscal quarters: a max leverage ratio and a fixed charge coverage ratio. The max leverage ratio requires that the ratio of our consolidated funded indebtedness to our consolidated earnings before interest, taxes and depreciation (EBITDA) for the last four consecutive quarters not exceed 2.75 to 1.00. The fixed charge coverage ratio requires that the ratio of consolidated EBITDA for the last four fiscal quarters, less income taxes, capital expenditures, principal debt payments and interest charges be at least 1.25 to 1.00. If we are not in compliance with the these two ratios, we are required to maintain a cash balance in a pledged cash collateral account equal to 102% of the outstanding amount of any loans and letter of credit obligations until we meet the aforementioned required ratios. As of September 30, 2018, the balance in the cash collateral account was $25.1 million and is recorded as restricted cash in our Consolidated Balance Sheets. The portion of the cash collateral account associated with the outstanding letters of credit that are due to expire beyond twelve months has been classified as non-current restricted cash. As of September 30, 2018, $51.9 million was available for the issuance of letters of credit under the U.S. Revolver, subject to the cash collateral requirements mentioned above.

The interest rate for amounts outstanding under the U.S. Revolver is a floating rate based upon the higher of the Federal Funds Rate plus 0.5%, the bank’s prime rate, or the Eurocurrency rate plus 1.00%. Once the applicable rate is determined, a margin ranging up to 1.25%, is added to the applicable rate.

The U.S. Revolver is collateralized by a pledge of 100% of the voting capital stock of each of our domestic subsidiaries and 65% of the voting capital stock of each non-domestic subsidiary. The U.S. Revolver provides for customary events of default and carries cross-default provisions with other existing debt agreements. If an event of default (as defined in the U.S. Revolver) occurs and is continuing, on the terms and subject to the conditions set forth in the U.S. Revolver, amounts outstanding under the U.S. Revolver may be accelerated and may become immediately due and payable. It also contains financial covenants defining various financial measures and the levels of these measures with which we must comply, as well as a “material adverse change” clause. A “material adverse change” is defined as a material change in our operations, business, properties, liabilities or condition (financial or otherwise) or a material impairment of our ability to perform our obligations under our credit agreements. As of September 30, 2018, we were in compliance with all of the financial covenants of the U.S. Revolver.

Industrial Development Revenue Bonds

We borrowed $8.0 million in October 2001 through a loan agreement funded with proceeds from tax-exempt industrial development revenue bonds (Bonds). These Bonds were issued by the Illinois Development Finance Authority and were used for the completion of our Northlake, Illinois facility. Pursuant to the Bond issuance, a reimbursement agreement between us and a major domestic bank required an issuance by the bank of an irrevocable direct-pay letter of credit (Bond LC), as collateral, to the Bonds’ trustee to guarantee payment of the Bonds’ principal and interest when due. The Bond LC is subject to both early termination and extension provisions customary to such agreements. While the Bonds mature in 2021, the reimbursement agreement requires annual redemptions of $0.4 million that commenced on October 25, 2002. A sinking fund is used for the annual principal payment. The Bonds bear interest at a floating rate determined weekly by the Bonds’ remarketing agent, which was the underwriter for the Bonds and is an affiliate of the bank. This interest rate was 1.72% as of September 30, 2018. As of September 30, 2018, we were in compliance with all of the covenants of the Bonds.

Commitments and Contingencies

12 Months Ended

Sep. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Long-Term Debt

See Note F herein for a discussion of our long-term debt.

Leases

We lease certain offices, facilities and equipment under operating leases expiring at various dates through 2023. We also sublease certain facilities that we are no longer occupying. Our sublease terms do not fully cover the existing rental commitments on certain facilities.

At September 30, 2018, the future minimum annual rental commitments and expected receipts under non-cancelable operating leases having terms in excess of one year were as follows (in thousands):



Years Ended September 30,	Operating Leases Payments		Operating Sublease Income
2019	$	3,002	$	(1,259	)
2020	2,135		(38		)
2021	2,000		—
2022	1,875		—
2023	1,298		—
Thereafter	—		—
Total lease commitments	$	10,310	$	(1,297	)

Lease expense and sublease income from third parties was as follows (in thousands):



	Year Ended September 30,
	2018			2017			2016
Rental expense	$	3,432		$	3,734		$	4,469
Sublease income from third parties	(1,487		)	(1,389		)	(986		)

In Fiscal 2018, we incurred approximately $0.8 million due to anticipated losses on the sublet of a Canadian facility we exited in a prior period. In Fiscal 2016, we incurred approximately $0.5 million of restructuring costs related to a Canadian facility that we leased and exited in the third quarter of Fiscal 2016.

Letters of Credit, Bank Guarantees and Bonds

Certain customers require us to post letters of credit, bank guarantees or surety bonds. These security instruments assure that we will perform under the terms of our contract. In the event of default, the counterparty may demand payment from the bank under a letter of credit or bank guarantee, or performance by the surety under a bond. To date, there have been no significant expenses related to security instruments for the periods reported. We were contingently liable for letters of credit and bank guarantees of $26.4 million as of September 30, 2018. We also had outstanding surety bonds totaling $160.6 million, with additional bonding capacity of $589.4 million available, at September 30, 2018.

We have a $6.5 million facility agreement (Facility Agreement) between Powell (UK) Limited and a large international bank. This Facility Agreement provides Powell (UK) Limited the ability to enter into bank guarantees as well as forward exchange contracts and currency options. At September 30, 2018, we had outstanding guarantees totaling $3.3 million under this Facility Agreement and amounts available under this Facility Agreement were $3.2 million. The Facility Agreement expires in May 2019 and provides for financial covenants and customary events of default, and carries cross-default provisions with our U.S. Revolver. If an event of default (as defined in the Facility Agreement) occurs and is continuing, per the terms and subject to the conditions set forth therein, obligations outstanding under the Facility Agreement may be accelerated and may become or be declared immediately due and payable. As of September 30, 2018, we were in compliance with all of the financial covenants of the Facility Agreement.

Litigation

We are involved in various legal proceedings, claims and other disputes arising from our commercial operations, projects, employees and other matters which, in general, are subject to uncertainties and in which the outcomes are not predictable. Although we can give no assurances about the resolution of pending claims, litigation or other disputes and the effect such outcomes may have on us, management believes that any ultimate liability resulting from the outcome of such proceedings, to the extent not otherwise provided or covered by insurance, will not have a material adverse effect on our consolidated financial position or results of operations or liquidity.

Liquidated Damages

Certain of our customer contracts have schedule and performance obligation clauses that, if we fail to meet them, could require us to pay liquidated damages. Each individual contract defines the conditions under which the customer may make a claim against us. As of September 30, 2018, our exposure to possible liquidated damages was $2.4 million, of which approximately $0.7 million was probable. Based on our actual or projected failure to meet these various contractual commitments, $0.7 million has been recorded as a reduction to revenue. We will attempt to obtain change orders, contract extensions or accelerate project completion, which may resolve the potential for any unaccrued liquidated damage. Should we fail to achieve relief on some or all of these contractual obligations, we could be required to pay additional liquidated damages, which could negatively impact our future operating results.

Income Taxes

12 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Income Taxes

The components of the income tax provision (benefit) were as follows (in thousands):



	Year Ended September 30,
	2018			2017			2016
Current:
Federal	$	973		$	(7,782	)	$	(1,395	)
State	201			(101		)	449
Foreign	449			350			899
	1,623			(7,533		)	(47		)
Deferred:
Federal	(1,834		)	392			1,923
State	(247		)	(515		)	47
Foreign	(89		)	223			360
	(2,170		)	100			2,330
Total income tax provision (benefit)	$	(547	)	$	(7,433	)	$	2,283

Income (loss) before income taxes was as follows (in thousands):



	Year Ended September 30,
	2018			2017			2016
U.S.	$	(2,103	)	$	(19,932	)	$	5,087
Other than U.S.	(5,596		)	3,013			12,706
Income (loss) before income taxes	$	(7,699	)	$	(16,919	)	$	17,793

A reconciliation of the statutory U.S. income tax rate and the effective income tax rate, as computed on earnings before income tax provision in each of the three years presented in the Consolidated Statements of Operations, was as follows:



	Year Ended September 30,
	2018		2017		2016
Statutory rate	25	%	35	%	35	%
State income taxes, net of federal benefit	(2	)	2		2
Research and development credit	9		9		(8	)
Foreign rate differential	1		2		(8	)
Foreign withholding	(3	)	—		—
Foreign valuation allowance	(20	)	2		(11	)
NOL carryback impact on deductions	—		(4	)	—
Deferred tax rate differential	(4	)	—		—
Other	1		(2	)	3
Effective rate	7	%	44	%	13	%

On December 22, 2017, the Tax Cuts and Jobs Act (the Act) was signed into law. The act lowers the corporate tax rate from 35% to 21% effective January 1, 2018. As a result, the U.S. federal statutory rate for Fiscal 2018 is a blended U.S. tax rate of 24.5%.

Our income tax provision (benefit) reflects an effective tax rate on pre-tax results of 7% in Fiscal 2018 compared to 44% and 13% in Fiscal 2017 and 2016, respectively. The effective rate for Fiscal 2018 was negatively impacted by the relative amounts of income/loss recognized in various jurisdictions as well as a foreign tax loss which is reserved with a valuation allowance. Additionally, we recorded deferred tax expense of $0.5 million due to the deferred tax rate differential related to the re-measurement of our U.S. deferred tax assets under the Act, which were not realized prior to the end of Fiscal 2018. The effective tax rate for Fiscal 2017 was favorably impacted by the lower tax rate in the U.K., the relative amounts of income/loss recognized in the various tax jurisdictions, the utilization of net operating loss carryforwards in Canada that have been fully reserved with a valuation allowance, as well as $0.9 million of discrete items recognized during the year, primarily related to the Research and Development Tax Credit (R&D Tax Credit). The effective tax rate for Fiscal 2016 was favorably impacted by the statutory tax rates in the U.K. and Canada and the relative amounts of income earned in those jurisdictions, as well as the utilization of net operating loss carryforwards mentioned above. Additionally, the effective tax rate for Fiscal 2016 was favorably impacted by a $0.8 million discrete item recorded in the first quarter of Fiscal 2016 related to the retroactive reinstatement of the R&D Tax Credit for the previously expired period from January 1, 2015 to September 30, 2015.

We have not recorded deferred income taxes on $21.1 million of undistributed earnings of our foreign subsidiaries because of management’s intent to indefinitely reinvest such earnings. Upon distribution of these earnings in the form of dividends or otherwise, we may be subject to U.S. income taxes and foreign withholding taxes. It is not practical, however, to estimate the amount of taxes that may be payable on the eventual remittance of these earnings.

We are subject to income tax in the U.S., multiple state jurisdictions and certain international jurisdictions, primarily the U.K. and Canada. We do not consider any state in which we do business to be a major tax jurisdiction. We remain open to examination in the other jurisdictions as follows: Canada 2012 – 2017, United Kingdom 2016 – 2017 and the United States 2013, and 2015 –2017.

The net deferred income tax asset was comprised of the following (in thousands):



	September 30,
	2018			2017
Current deferred income taxes:
Gross assets	$	—		$	3,978
Gross liabilities and valuation allowance	—			(439		)
Net current deferred income tax asset	—			3,539
Noncurrent deferred income taxes:
Gross assets	22,480			18,559
Gross liabilities and valuation allowance	(16,543		)	(18,330		)
Net noncurrent deferred income tax asset (liability)	5,937			229
Net deferred income tax asset	$	5,937		$	3,768

The tax effect of temporary differences between U.S. GAAP accounting and federal income tax accounting creating deferred income tax assets and liabilities was as follows (in thousands):



	September 30,
	2018			2017
Deferred Tax Assets:
Net operating loss	$	13,444		$	11,823
Credit carryforwards	3,987			3,258
Deferred compensation	1,456			2,009
Uniform capitalization and inventory	1,043			1,432
Stock-based compensation	879			1,094
Reserve for accrued employee benefits	791			1,208
Warranty accrual	448			892
Accrued legal	154			435
Postretirement benefits liability	112			264
Allowance for doubtful accounts	—			14
Goodwill	54			64
Other	112			44
Deferred tax assets	22,480			22,537
Deferred Tax Liabilities:
Depreciation and amortization	(6,946		)	(10,002		)
Deferred tax liabilities	(6,946		)	(10,002		)
Less: valuation allowance	(9,597		)	(8,767		)
Net deferred tax asset	$	5,937		$	3,768

We have established a valuation allowance in the amount of $9.6 million primarily related to the Canadian net deferred tax assets. In assessing the realizability of net deferred tax assets, we consider whether it is more likely than not that some portion or all of the net deferred tax assets may not be realized. The ultimate realization of net deferred tax assets is dependent on the generation of future taxable income during the periods in which those temporary differences become deductible.

A rollforward of the valuation allowance for the past three years is summarized below:



Balance at September 30, 2015	$	10,056
Charged to cost and expenses	(1,934		)
Charged to other accounts	317
Balance at September 30, 2016	$	8,439
Charged to cost and expenses	(260		)
Charged to other accounts	588
Balance at September 30, 2017	$	8,767
Charged to cost and expenses	1,575
Charged to other accounts	(745		)
Balance at September 30, 2018	$	9,597

A reconciliation of the beginning and ending amount of the unrecognized tax benefits follows (in thousands):



	Year Ended September 30,
	2018		2017			2016
Balance at beginning of period	$	1,219	$	1,046		$	784
Increases related to tax positions taken during the current period	180		179			293
Increases related to tax positions taken during a prior period	455		338			—
Decreases related to expiration of statute of limitations	—		—			(31		)
Decreases related to settlement with taxing authorities	—		(344		)	—
Balance at end of period	$	1,854	$	1,219		$	1,046

Our policy is to recognize interest and penalties related to income tax matters as tax expense. The amount of interest and penalty expense recorded for the year ended September 30, 2018 was not material.

Due to the expiration of certain federal statutes of limitations and voluntary filings, management believes that, within the next 12 months, it is reasonably possible that the unrecognized tax benefits will decrease by approximately 22%.

Management believes that an adequate provision has been made for any adjustments that may result from tax examinations. However, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in our tax audits are resolved in a manner not consistent with management’s expectations, we could be required to adjust our provision for income tax in the period such resolution occurs.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Sep. 30, 2018
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans Retirement Plans We have defined employee contribution plans for substantially all of our U.S. employees (401(k) plan) and our Canadian employees (Registered Retirement Savings Plan). We recognized expenses under these plans primarily related to matching contributions of $2.8 million, $2.8 million and $3.9 million in Fiscal 2018, 2017 and 2016, respectively. Deferred Compensation We offer a non-qualified deferred compensation plan to a select group of management and highly compensated individuals. The plan permits the deferral of up to 50% of a participant’s base salary and/or 100% of a participant’s annual incentive bonus. The deferrals are held in a separate trust, an irrevocable rabbi trust (the Rabbi Trust), which has been established to administer the plan. The Rabbi Trust is intended to be used as a source of funds to match respective funding obligations to participants. The assets of the trust are subject to the claims of our creditors in the event that we become insolvent. Consequently, the Rabbi Trust qualifies as a grantor trust for income tax purposes. We make periodic payments into company-owned life insurance policies held in this Rabbi Trust to fund the expected obligations arising under this plan. The assets and liabilities of the plan are recorded in other assets and deferred compensation, respectively, in the accompanying Consolidated Balance Sheets. Changes in the deferred compensation balance are recorded to compensation expense and reflected within the selling, general and administrative line in the Consolidated Statements of Operations. The plan is not qualified under Section 401 of the Internal Revenue code. We recorded net compensation expense adjustments of less than $0.1 million related to this plan in Fiscal 2018. At September 30, 2018, total assets held by the trustee were $6.8 million and the liability was $5.6 million. Of the $6.8 million of assets held by the trustee, $6.7 million is invested in company-owned life insurance policies and the remainder in mutual funds. Certain former executives were provided an executive benefit plan that provides for fixed payments upon normal retirement on or after age 65 and the completion of at least 10 years of continuous employment. The estimated present value of these payments were accrued over the service life of these individuals, and $0.3 million is recorded in deferred compensation related to this executive benefit plan. To assist in funding the deferred compensation liability, we invested in company-owned life insurance policies. The cash surrender value of these policies is presented in other assets and was $3.2 million at September 30, 2018. During the fourth quarter of Fiscal 2018, we received $1.9 million in proceeds from one of these policies. Retiree Medical Plan We have a plan that extends health benefits to retirees that are also available to active employees under our existing health plans. This plan is unfunded. The plan provides coverage for employees with at least 10 years of service who are age 55 or older but less than 65. The retiree is required to pay the COBRA rate less a subsidy provided by us based on years of service at the time of retirement. The unfunded liability is recorded in other long-term liabilities and was $0.9 million and $1.1 million as of September 30, 2018 and 2017, respectively, and our net periodic postretirement benefit expenses have been less than $0.1 million for the last three fiscal years. Due to the immateriality of the costs and liabilities of this plan, no further disclosure is being presented.

Stock-Based Compensation

12 Months Ended

Sep. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

We have the following stock-based compensation plans:

2014 Equity Incentive Plan

In February 2014, our stockholders approved and adopted at the Annual Meeting of Stockholders the 2014 Equity Incentive Plan (the 2014 Plan), which replaced our 2006 Equity Compensation Plan (2006 Plan). Persons eligible to receive awards under the 2014 Plan include our officers and employees. The 2014 Plan authorizes stock options, stock appreciation rights, restricted stock, restricted stock units and performance-based awards, as well as certain other awards.

In accordance with the 2014 Plan, the compensation committee has authorized grants of restricted stock units (RSUs) to certain officers and key employees of the company. The fair value of the RSUs is based on the closing price of our common stock as reported on the NASDAQ Global Market on the grant dates. Typically, these grants vest over a three-year period from their date of issuance. Sixty percent of the grant is time-based and vests over a three-year period on each anniversary of the grant date, based on continued employment. The remaining forty percent of the grant is earned based on the three-year earnings performance of the Company following the grant date. At September 30, 2018, there were 190,500 RSUs outstanding. The RSUs do not have voting rights but do receive dividend equivalents upon vesting; additionally, the shares of common stock underlying the RSUs are not considered issued and outstanding until vested and common stock is issued.

Total RSU activity (number of shares) for the past fiscal year is summarized below:



	Number of Restricted Stock Units		Weighted Average Grant Value Per Share
Outstanding at September 30, 2017	177,737		$	37.00
Granted	88,000		29.88
Vested	(51,437	)	35.11
Forfeited/cancelled	(23,800	)	41.39
Outstanding at September 30, 2018	190,500		$	33.73

We have reserved 750,000 shares of common stock for issuance under the 2014 Plan. As of September 30, 2018, there were 633,011 shares of common stock left available.

2014 Non-Employee Director Equity Incentive Plan

In February 2014, our stockholders approved and adopted at the Annual Meeting of Stockholders the 2014 Non-Employee Director Equity Incentive Plan (the 2014 Director Plan). The total number of shares of common stock reserved under the plan is 150,000 shares. The plan is administered by the Compensation Committee. Eligibility to participate in the plan is limited to those individuals who are members of the Board of Directors of the Company and who are not employees of the Company or any affiliate of the Company.

Under the terms of the 2014 Director Plan, the maximum number of shares that may be granted during any calendar year to any individual is 12,000 shares. The total number of shares that may be issued for awards to any single participant during a calendar year for other stock-based awards (excluding stock options and SARs) is 4,000 shares. The Compensation Committee has determined that each non-employee director will receive 2,000 restricted shares of the Company’s common stock annually. Fifty percent of the restricted stock granted to each of our non-employee directors vests immediately, while the remaining fifty percent vests on the anniversary of the grant date. Compensation expense is recognized immediately for the first fifty percent of the restricted stock granted, while compensation expense for the remaining fifty percent will be recognized over the remaining vesting period based on the closing price per share on the grant date.

Under this 2014 Director Plan, in February 2018, we issued 6,000 shares of restricted stock to our non-employee directors at a price of $27.88 per share and in April 2018, we issued 1,000 shares of restricted stock to a single non-employee director at a price of $27.15. In February 2017, we issued 17,000 shares of restricted stock to our non-employee directors at a price of $34.24 per share. The total number of shares of common stock available for future awards under the 2014 Director plan was 70,600 shares as of September 30, 2018.

At September 30, 2018 and 2017, there were 7,000 shares and 16,000 shares of unvested restricted stock outstanding, respectively. Total compensation expense related to restricted stock grants under all plans was $0.5 million, $0.7 million and $0.7 million for the years ended September 30, 2018, 2017 and 2016, respectively. Total compensation expense related to RSU’s under all plans was $2.7 million, $2.0 million and $4.2 million for the years ended September 30, 2018, 2017 and 2016, respectively.

We record the amortization of non-vested restricted stock and restricted stock units as an increase to additional paid-in capital. As of September 30, 2018 and 2017, amounts of deferred compensation expense not yet recognized related to non-vested stock totaled $1.2 million and $1.6 million, respectively. As of September 30, 2018, the total weighted average remaining contractual life of our restricted stock and RSU’s is approximately six months and 1.3 years, respectively.

Fair Value Measurements

12 Months Ended

Sep. 30, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurements

We measure certain financial assets and liabilities at fair value. Fair value is defined as an “exit price” which represents the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in valuing an asset or liability. The accounting guidance requires the use of valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. As a basis for considering such assumptions and inputs, a fair value hierarchy has been established that identifies and prioritizes three levels of inputs to be used in measuring fair value.

The three levels of the fair value hierarchy are as follows:

Level 1 — Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 — Inputs other than the quoted prices in active markets that are observable either directly or indirectly, including: quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active or other inputs that are observable or can be corroborated by observable market data.

Level 3 — Unobservable inputs that are supported by little or no market data and require the reporting entity to develop its own assumptions.

The following table summarizes the fair value of our assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2018 (in thousands):



	Fair Value Measurements at September 30, 2018
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Fair Value at September 30, 2018
Assets:
Cash and cash equivalents	$	36,584	$	—	$	—	$	36,584
Short-term investments	13,170		—		—		13,170
Restricted cash	25,141		—		—		25,141
Other assets	—		6,817		—		6,817
Liabilities:
Deferred compensation	—		5,644		—		5,644

The following table summarizes the fair value of our assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2017 (in thousands):



	Fair Value Measurements at September 30, 2017
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Fair Value at September 30, 2017
Assets:
Cash and cash equivalents	$	68,359	$	—	$	—	$	68,359
Short-term investments	26,829		—		—		26,829
Restricted cash	24,851		—		—		24,851
Other assets	—		6,442		—		6,442
Liabilities:
Deferred compensation	—		4,991		—		4,991

Fair value guidance requires certain fair value disclosures be presented in both interim and annual reports. The estimated fair value amounts of financial instruments have been determined using available market information and valuation methodologies described below.

Cash and cash equivalents

Cash and cash equivalents, primarily funds held in money market savings instruments, are reported at their current carrying value, which approximates fair value due to the short-term nature of these instruments and are included in cash and cash equivalents in our Consolidated Balance Sheets.

Short-term Investments - Short-term investments include time deposits with original maturities of three months or more.

Restricted Cash - Restricted cash represents a pledged cash collateral balance ,which is required under our amended credit agreement and is held in an interest-bearing savings account. See Note F for further discussion on restricted cash.

Deferred Compensation – We hold investments in an irrevocable Rabbi Trust for our deferred compensation plan. The assets include both mutual fund investments and company-owned life insurance policies and are included in other assets in the accompanying Consolidated Balance sheets. Because the mutual funds and company-owned life insurance policies are combined in the plan, they are therefore categorized as Level 2 in the fair value measurement hierarchy. The deferred compensation liability represents the investment options that the plan participants have designated to serve as the basis for measurement of the notional value of their accounts. Because the deferred compensation liability is intended to offset the plan assets, it is therefore also categorized as Level 2 in the fair value measurement hierarchy.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Geographic Information

12 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

Geographic Information

Revenues by country represent sales to unaffiliated customers as determined by the ultimate destination of our products and services, summarized for the last three fiscal years by region in the table below (in thousands):



	Year Ended September 30,
	2018		2017		2016
United States	$	335,743	$	279,352	$	405,298
Canada	42,235		45,540		77,252
Middle East and Africa	38,490		26,639		40,294
Far East	12,976		3,877		7,895
Europe	10,538		21,194		26,200
Mexico, Central and South America	8,734		19,309		8,304
Total revenues	$	448,716	$	395,911	$	565,243



	September 30,
	2018		2017
Long-lived assets:
United States	$	76,016	$	82,589
Canada	48,126		52,122
United Kingdom	4,622		4,709
Total	$	128,764	$	139,420

Long-lived assets by country consist of property, plant and equipment, net of accumulated depreciation and are determined based on the location of the tangible assets.

Restructuring and Separation Expenses	12 Months Ended
Restructuring and Separation Expenses	Sep. 30, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Separation Expenses	Restructuring and Separation Expenses In Fiscal 2018, we incurred approximately $0.8 million of restructuring costs due to anticipated losses on the sublet of a Canadian facility that we exited in a prior period. In Fiscal 2017, we incurred approximately $1.3 million of restructuring costs, as we continued to reduce our overall cost structure to better align our costs with future production requirements. In Fiscal 2016, we incurred approximately $7.9 million of separation costs, of which $3.8 million were separation costs related to the departure of our former Chief Executive Officer in December 2015. Additionally in Fiscal 2016, we incurred approximately $0.5 million of restructuring costs related to a Canadian facility that we leased and exited in the third quarter of Fiscal 2016.

Quarterly Information

12 Months Ended

Sep. 30, 2018

Quarterly Financial Information Disclosure [Abstract]

Quarterly Information

The table below sets forth the unaudited consolidated operating results by fiscal quarter for the years ended September 30, 2018 and 2017 (in thousands, except per share data):



	2018 Quarters
	First			Second			Third		Fourth		2018
Revenues	$	90,184		$	101,505		$	122,130	$	134,897	$	448,716
Gross profit	10,554			12,421			18,375		24,005		65,355
Net income (loss)	(5,662		)	(3,330		)	301		1,539		(7,152		)
Earnings (loss) per share:
Basic	$	(0.49	)	$	(0.29	)	$	0.03	$	0.13	$	(0.62	)
Diluted	$	(0.49	)	$	(0.29	)	$	0.03	$	0.13	$	(0.62	)



	2017 Quarters
	First			Second			Third			Fourth			2017
Revenues	$	110,341		$	104,680		$	85,927		$	94,963		$	395,911
Gross profit	14,999			15,822			9,054			10,894			50,769
Net income (loss)	(300		)	(829		)	(3,215		)	(5,142		)	(9,486		)
Earnings (loss) per share:
Basic	$	(0.03	)	$	(0.07	)	$	(0.28	)	$	(0.45	)	$	(0.83	)
Diluted	$	(0.03	)	$	(0.07	)	$	(0.28	)	$	(0.45	)	$	(0.83	)

The sum of the individual earnings per share amounts may not agree with year-to-date earnings per share as each period’s computation is based on the weighted-average number of shares outstanding during the period.

Subsequent Events	12 Months Ended
Subsequent Events	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On November 5, 2018, our Board of Directors declared a quarterly cash dividend on our common stock in the amount of $0.26 per share. The dividend is payable on December 19, 2018 to shareholders of record at the close of business on November 21, 201

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Powell and our wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States (U.S. GAAP) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying footnotes. The most significant estimates used in our financial statements affect revenue and cost recognition for construction contracts, the allowance for doubtful accounts, provision for excess and obsolete inventory, warranty accruals and income taxes. The amounts recorded for warranties, legal, income taxes, impairment of long-lived assets (when applicable) and other contingent liabilities require judgments regarding the amount of expenses that will ultimately be incurred. We base our estimates on historical experience and on various other assumptions, as well as the specific circumstances surrounding these contingent liabilities, in evaluating the amount of liability that should be recorded. Additionally, the recognition of deferred tax assets requires estimates related to future income and other assumptions regarding timing and future profitability. Estimates may change as new events occur, additional information becomes available or operating environments change. Actual results may differ from our estimates.
Cash and Investments	Cash and Investments Cash and cash equivalents Cash and cash equivalents, primarily funds held in money market savings instruments, are reported at their current carrying value which approximates fair value due to the short-term nature of these instruments and are included in cash and cash equivalents in our Consolidated Balance Sheets. Short-term Investments - Short-term investments include time deposits with original maturities of three months or more. Restricted Cash - Restricted cash includes cash and cash equivalents that are unavailable for withdrawal or usage for general obligations. Restricted cash on our Consolidated Balance Sheet represents a pledged cash collateral balance which is required under our amended credit agreement and is held in an interest-bearing savings account. See Note F for further discussion on restricted cash.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial instruments include cash, cash equivalents, short-term investments, restricted cash, receivables, deferred compensation, payables and debt obligations. Except as described below, due to the short-term nature of account receivables and account payables, the book value is representative of their fair value. The carrying value of debt approximates fair value as interest rates are indexed to the Federal Funds Rate or the bank’s prime rate.
Accounts Receivable	Accounts Receivable Accounts receivable are stated net of allowances for doubtful accounts. We maintain and continually assess the adequacy of the allowance for doubtful accounts representing our estimate for losses resulting from the inability of our customers to pay amounts due to us. This estimated allowance is based on historical experience of uncollected accounts, the level of past due accounts, the overall level of outstanding accounts receivable, information about specific customers with respect to their inability to make payments and expectations of future conditions that could impact the collectability of accounts receivable. Future changes in our customers’ operating performance and cash flows, or in general economic conditions, could have an impact on their ability to fully pay these amounts, which could have a material impact on our operating results. In most cases, receivables are not collateralized. However, we utilize letters of credit to secure payment on projects when possible.
Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts	Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts Costs and estimated earnings in excess of billings on uncompleted contracts arise when revenues are recorded on a percentage-of-completion basis but cannot be invoiced under the terms of the contract. Such amounts are invoiced upon completion of contractual milestones. Costs and estimated earnings in excess of billings on uncompleted contracts also include certain costs associated with unapproved change orders. These costs are included when the approval of the change order is probable. Amounts are carried at the lower of cost or net realizable value. Revenue is recognized to the extent of costs incurred when recovery is probable. The amounts recorded involve the use of judgments and estimates; thus, actual recoverable amounts could differ from original assumptions. In accordance with industry practice, assets and liabilities related to costs and estimated earnings in excess of billings on uncompleted contracts, as well as billings in excess of costs and estimated earnings on uncompleted contracts, have been classified as current. The contract cycle for certain long-term contracts may extend beyond one year; thus, collection of amounts related to these contracts may extend beyond one year.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value using weighted-average methods and include the cost of materials, labor and manufacturing overhead. We use estimates in determining the level of reserves required to state inventory at the lower of cost or net realizable value. Our estimates are based on market activity levels, production requirements, the physical condition of products and technological innovation. Changes in any of these factors may result in adjustments to the carrying value of inventory.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the assets. Expenditures for repairs and maintenance are charged to expense when incurred. Expenditures for major renewals and improvements, which extend the useful lives of existing equipment, are capitalized and depreciated. Upon retirement or disposition of property, plant and equipment, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized in the Consolidated Statements of Operations. We review property, plant and equipment for impairment whenever events or changes in circumstances indicate that the carrying value may not be realizable. If an evaluation is required, the estimated future undiscounted cash flows associated with the asset are compared to the asset’s carrying amount to determine if recording an impairment of such asset is necessary. If an impairment is indicated, we record an impairment loss equal to the difference between the carrying value and the fair value of the long-lived asset. This requires us to make long-term forecasts of the future revenues and the costs related to the assets subject to review. Forecasts require assumptions about demand for our products and future market conditions. Estimating future cash flows requires significant judgment and our projections may vary from cash flows eventually realized. Future events and unanticipated changes to assumptions could require a provision for impairment in a future period. The effect of any impairment would be reflected in income (loss) from operations in the Consolidated Statements of Operations. In addition, we estimate the useful lives of our property, plant and equipment and periodically review these estimates to determine whether these lives are appropriate.
Income Taxes	Income Taxes We account for income taxes under the asset and liability method, based on the income tax laws and rates in the countries in which operations are conducted and income is earned. This approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of assets and liabilities. Developing our provision for income taxes requires significant judgment and expertise in federal, international and state income tax laws, regulations and strategies, including the determination of deferred tax assets and liabilities and, if necessary, any valuation allowances that may be required for deferred tax assets. In assessing the extent to which net deferred tax assets may be realized, we consider whether it is more likely than not that some portion or all of the net deferred tax assets may not be realized. The ultimate realization of net deferred tax assets is dependent on the generation of future taxable income during the periods in which those temporary differences become deductible. Estimates may change as new events occur, estimates of future taxable income during the carryforward period are reduced or increased, additional information becomes available or operating environments change, which may result in a full or partial reversal of the valuation allowance. We will continue to assess the adequacy of the valuation allowance on a quarterly basis. Our judgments and tax strategies are subject to audit by various taxing authorities. The objectives of accounting for income taxes are to recognize the amount of taxes payable or refundable for the current year and deferred tax liabilities and assets for the future tax consequences of events that have been recognized in an entity’s financial statements or tax returns. We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Accounting literature also provides guidance on derecognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and income tax disclosures. Judgment is required in assessing the future tax consequences of events that have been recognized in our financial statements or tax returns. Variations in the actual outcome of these future tax consequences could materially impact our financial statements.
Revenue Recognition	Revenue Recognition Our revenues are primarily generated from the engineering and manufacturing of custom products under long-term contracts that may last from one month to several years, depending on the contract. Revenues from long-term contracts are recognized on the percentage-of-completion method of accounting. Occasionally a contract may require that we segment the project into specific deliverables for revenue recognition. Segmenting a contract may result in different interim rates of profitability for each scope of service than if we had recognized revenue on a combined basis. Under the percentage-of-completion method of accounting, revenues are recognized as work is performed. The revenue earned to date is calculated by multiplying the total contract price by the percentage of performance to date, which is based on total costs or total labor dollars incurred to date compared to the total estimated costs or total labor dollars estimated at completion. The method used to determine the percentage of completion is typically the cost method, unless the labor method is a more accurate method of measuring the progress of the project. Application of the percentage-of-completion method of accounting requires the use of estimates of costs to be incurred for the performance of the contract. Contract costs include all direct material costs, direct labor costs and those indirect costs related to contract performance, such as indirect labor, supplies, tools, repairs and all costs associated with operation of equipment. The cost estimation process is based upon the professional knowledge and experience of our engineers, project managers and financial professionals. Factors that are considered in estimating the work to be completed and ultimate contract recovery include the availability and productivity of labor, the nature and complexity of the work to be performed, the effect of change orders, the availability of materials, the effect of any delays on our project performance and the recoverability of any claims. Changes in job performance, job conditions, estimated profitability and final contract settlements, including our estimate of liquidated damages, if any, may result in revisions to costs and income, with their effects being recognized in the period in which the revisions are determined. Whenever revisions of estimated contract costs and contract values indicate that the contract costs will exceed estimated revenues, thus creating a loss, a provision for the total estimated loss is recorded in that period. Revenues associated with maintenance, repair and service contracts are recognized when the services are performed. Expenses related to these types of services are recognized as incurred.
Warranty Costs	Warranty Costs We provide for estimated warranty costs with the recognition of revenue based upon historical rates applicable to individual product lines. In addition, specific provisions are made when the costs of such warranties are expected to exceed accruals. Our standard terms and conditions of sale include a warranty for parts and service for the earlier of 18 months from the date of shipment or 12 months from the date of energization, whichever occurs first. Occasionally projects require warranty terms that are longer than our standard terms due to the nature of the project. Extended warranty terms may be negotiated and included in our contracts. We use past experience and historical claims to determine the estimated liability. Actual results could differ from our estimate.
Research and Development Expense	Research and Development Expense Research and development activities are directed toward the development of new products and processes as well as improvements in existing products and processes. These costs, which primarily include salaries, contract services and supplies, are expensed as incurred.
Foreign Currency Translation	Foreign Currency Translation The functional currency for our foreign subsidiaries is the local currency in which the entity is located. The financial statements of all subsidiaries with a functional currency other than the U.S. Dollar have been translated into U.S. Dollars. All assets and liabilities of foreign operations are translated into U.S. Dollars using year-end exchange rates, and all revenues and expenses are translated at average rates during the respective period. The U.S. Dollar results that arise from such translation, as well as exchange gains and losses on intercompany balances of a long-term investment nature, are included in the cumulative currency translation adjustments in accumulated other comprehensive income (loss) in stockholders’ equity.
Stock-Based Compensation	Stock-Based Compensation We measure stock-based compensation cost at the grant date based on the fair value of the award. Compensation expense is recognized over the period during which the recipient is required to provide service in exchange for the awards, typically the vesting period. Excess income tax benefits related to share-based compensation expense is recognized as income tax expense or benefit in the Consolidated Statement of Operations. Cash paid when directly withholding shares on an employee's behalf for tax withholding purposes is classified as a financing activity. We account for forfeitures as they occur, rather than estimate expected forfeitures.
New Accounting Standards	New Accounting Standards In May 2014, the Financial Accounting Standards Board (FASB) issued a new standard on revenue recognition that supersedes previously issued revenue recognition guidance. This standard provides a five-step approach to be applied to all contracts with customers and requires expanded disclosures about the nature, amount, timing and uncertainty of revenue (and the related cash flows) arising from customer contracts, significant judgments and changes in judgments used in applying the revenue model and the assets recognized from costs incurred to obtain or fulfill a contract. This standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, which would be our fiscal year ending September 30, 2019. We plan to use the modified retrospective basis upon adoption, which could result in a cumulative effect adjustment as of October 1, 2018, if material. We have updated our accounting policies and procedures and determined the impact from this new standard on our contracts outstanding as of October 1, 2018. We have substantially completed our evaluation of the impact of the new standard on our contracts with customers, including identification of differences that will result from the new requirements. Based on this evaluation, we estimate that the net cumulative adjustment to retained earnings from adoption will not be material to our consolidated financial statements. Our disclosures related to revenue recognition will expand to address new quantitative and qualitative requirements regarding the nature, amount and timing of revenue from contracts with customers and additional information related to contract assets and liabilities. In November 2015, the FASB issued an amendment to the topic regarding income taxes which requires an entity to separate deferred income tax liabilities and assets into current and noncurrent amounts in the statement of financial position. Deferred tax liabilities and assets are classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. Deferred tax liabilities and assets that are not related to an asset or liability for financial reporting are classified according to the expected reversal date of the temporary difference. To simplify the presentation of deferred income taxes, the amendments require that deferred income tax liabilities and assets be classified as noncurrent in a statement of financial position. We have adopted this topic prospectively in Fiscal 2018 and our statement of financial position reflects this reclassification. We have not retrospectively adjusted prior periods. In February 2016, the FASB issued a new topic on leases which requires lessees to recognize lease assets and lease liabilities on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The new topic is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. This would be our fiscal year ending September 30, 2020. We are still evaluating the potential impact of this topic on our financial statements. In November 2016, the FASB issued a new topic on the statement of cash flows that changes the presentation of restricted cash and cash equivalents on the statement of cash flows. Restricted cash and restricted cash equivalents will be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This topic is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, which would be our fiscal year ending September 30, 2019. We are still evaluating this new topic, but do not expect it to have a material impact on our statement of cash flows. In May 2017, the FASB issued a new topic on modification accounting with regards to stock-based compensation. This new topic clarifies when a change to the terms or conditions of a share-based payment award should be accounted for as a modification. An entity should account for the effects of a modification unless the fair value, vesting conditions and classification, as an equity instrument or a liability instrument, of the modified award are the same before and after a change to the terms or conditions of the share-based payment award. This topic is effective for annual reporting periods beginning after December 15, 2017, which is our fiscal year ending September 30, 2019. We are still evaluating this new topic, but do not expect it to have a material impact on our consolidated financial position or results of operations.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Supplemental Disclosures of Cash Flow Information

Supplemental Disclosures of Cash Flow Information (in thousands):



	Year Ended September 30,
	2018			2017			2016
Cash paid (received) during the period for:
Interest paid, net of interest income	$	(676	)	$	(384	)	4
Income taxes paid, net of refunds	354			(764		)	(352	)
Non-cash capital expenditures	129			634			221

Earnings Per Share (Tables)

12 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share



	Year Ended September 30,
	2018			2017			2016
Numerator:
Net income (loss)	$	(7,152	)	$	(9,486	)	$	15,510
Denominator:
Weighted average basic shares	11,507			11,453			11,400
Dilutive effect of restricted stock units	—			—			31
Weighted average diluted shares with assumed conversions	11,507			11,453			11,431

Net earnings (loss) per share:
Basic earnings (loss) per share	$	(0.62	)	$	(0.83	)	$	1.36
Diluted earnings (loss) per share	$	(0.62	)	$	(0.83	)	$	1.36

Detail of Selected Balance Sheet Accounts (Tables)

12 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Activity in Allowance for Doubtful Accounts

Activity in our allowance for doubtful accounts consisted of the following (in thousands):



	September 30,
	2018			2017
Balance at beginning of period	$	179		$	811
Bad debt expense (recovery)	111			(160		)
Uncollectible accounts written off, net of recoveries	(125		)	(472		)
Change due to foreign currency translation	(8		)	—
Balance at end of period	$	157		$	179

Components of Inventories

The components of inventories are summarized below (in thousands):



	September 30,
	2018			2017
Raw materials, parts and subassemblies	$	24,563		$	22,100
Work-in-progress	1,080			600
Provision for excess and obsolete inventory	(4,291		)	(4,252		)
Total inventories	$	21,352		$	18,448

Components of Cost and Estimated Earnings and Related Amounts Billed on Uncompleted Contracts

The components of costs and estimated earnings and related amounts billed on uncompleted contracts are summarized below (in thousands):



	September 30,
	2018			2017
Costs incurred on uncompleted contracts	$	872,882		$	987,164
Estimated earnings	269,268			316,970
	1,142,150			1,304,134
Less: Billings to date	(1,102,779		)	(1,278,746		)
Net underbilled position	$	39,371		$	25,388
Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts – underbilled	$	82,545		$	51,554
Billings in excess of costs and estimated earnings on uncompleted contracts – overbilled	(43,174		)	(26,166		)
Net underbilled position	$	39,371		$	25,388

Schedule of Property, Plant and Equipment

Property, plant and equipment are summarized below (in thousands):



	September 30,						Range of
	2018			2017			Asset Lives
Land	$	22,207		$	22,441		—
Buildings and improvements	123,320			121,960			3 - 39 Years
Machinery and equipment	104,542			106,113			3 - 15 Years
Furniture and fixtures	3,799			3,806			3 - 10 Years
Construction in process	357			1,749			—
	$	254,225		$	256,069
Less: Accumulated depreciation	(125,461		)	(116,649		)
Total property, plant and equipment, net	$	128,764		$	139,420

Activity in Warranty Accrual

Activity in our warranty accrual consisted of the following (in thousands):



	September 30,
	2018			2017
Balance at beginning of period	$	3,174		$	4,639
Increase to warranty expense	2,031			1,806
Deduction for warranty charges	(2,574		)	(3,314		)
Change due to foreign currency translation	(27		)	43
Balance at end of period	$	2,604		$	3,174

Goodwill and Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets Subject to Amortization

Intangible assets balances, subject to amortization, at September 30, 2018 and 2017 consisted of the following (in thousands):



	September 30, 2018							September 30, 2017
	Gross Carrying Value		Accumulated Amortization			Net Carrying Value		Gross Carrying Value		Accumulated Amortization			Net Carrying Value
Purchased technology	$	11,749	$	(11,239	)	$	510	$	11,749	$	(11,033	)	$	716

Schedule of Estimated Amortization Expense

Estimated amortization expense for each of the five subsequent fiscal years is expected to be (in thousands):



Years Ended September 30,	Total
2019	$	177
2020	177
2021	156
2022	—
2023	—

Long-Term Debt (Tables)

12 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Components of Long-Term Debt

Long-term debt consisted of the following (in thousands):



	September 30,
	2018			2017
Industrial development revenue bonds	$	1,600		$	2,000
Less: current portion	(400		)	(400		)
Total long-term debt	$	1,200		$	1,600

Schedule of Maturities of Long-Term Debt

The annual maturities of long-term debt as of September 30, 2018, were as follows (in thousands):



Year Ending September 30,	Long‑Term Debt Maturities
2019	$	400
2020	400
2021	400
2022	400
2023	—
Total long-term debt maturities	$	1,600

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Commitments and Contingencies (Tables)

12 Months Ended

Sep. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Annual Rental Commitments Under Leases

At September 30, 2018, the future minimum annual rental commitments and expected receipts under non-cancelable operating leases having terms in excess of one year were as follows (in thousands):



Years Ended September 30,	Operating Leases Payments		Operating Sublease Income
2019	$	3,002	$	(1,259	)
2020	2,135		(38		)
2021	2,000		—
2022	1,875		—
2023	1,298		—
Thereafter	—		—
Total lease commitments	$	10,310	$	(1,297	)

Schedule of Lease Expense and Sublease Income

Lease expense and sublease income from third parties was as follows (in thousands):



	Year Ended September 30,
	2018			2017			2016
Rental expense	$	3,432		$	3,734		$	4,469
Sublease income from third parties	(1,487		)	(1,389		)	(986		)

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Provision (Benefit)

The components of the income tax provision (benefit) were as follows (in thousands):



	Year Ended September 30,
	2018			2017			2016
Current:
Federal	$	973		$	(7,782	)	$	(1,395	)
State	201			(101		)	449
Foreign	449			350			899
	1,623			(7,533		)	(47		)
Deferred:
Federal	(1,834		)	392			1,923
State	(247		)	(515		)	47
Foreign	(89		)	223			360
	(2,170		)	100			2,330
Total income tax provision (benefit)	$	(547	)	$	(7,433	)	$	2,283

Schedule of Income (Loss) Before Income Taxes

Income (loss) before income taxes was as follows (in thousands):



	Year Ended September 30,
	2018			2017			2016
U.S.	$	(2,103	)	$	(19,932	)	$	5,087
Other than U.S.	(5,596		)	3,013			12,706
Income (loss) before income taxes	$	(7,699	)	$	(16,919	)	$	17,793

Schedule of Effective Income Tax Rate Reconciliation



	Year Ended September 30,
	2018		2017		2016
Statutory rate	25	%	35	%	35	%
State income taxes, net of federal benefit	(2	)	2		2
Research and development credit	9		9		(8	)
Foreign rate differential	1		2		(8	)
Foreign withholding	(3	)	—		—
Foreign valuation allowance	(20	)	2		(11	)
NOL carryback impact on deductions	—		(4	)	—
Deferred tax rate differential	(4	)	—		—
Other	1		(2	)	3
Effective rate	7	%	44	%	13	%

Schedule of Deferred Tax Assets and Liabilities

The tax effect of temporary differences between U.S. GAAP accounting and federal income tax accounting creating deferred income tax assets and liabilities was as follows (in thousands):



	September 30,
	2018			2017
Deferred Tax Assets:
Net operating loss	$	13,444		$	11,823
Credit carryforwards	3,987			3,258
Deferred compensation	1,456			2,009
Uniform capitalization and inventory	1,043			1,432
Stock-based compensation	879			1,094
Reserve for accrued employee benefits	791			1,208
Warranty accrual	448			892
Accrued legal	154			435
Postretirement benefits liability	112			264
Allowance for doubtful accounts	—			14
Goodwill	54			64
Other	112			44
Deferred tax assets	22,480			22,537
Deferred Tax Liabilities:
Depreciation and amortization	(6,946		)	(10,002		)
Deferred tax liabilities	(6,946		)	(10,002		)
Less: valuation allowance	(9,597		)	(8,767		)
Net deferred tax asset	$	5,937		$	3,768

The net deferred income tax asset was comprised of the following (in thousands):



	September 30,
	2018			2017
Current deferred income taxes:
Gross assets	$	—		$	3,978
Gross liabilities and valuation allowance	—			(439		)
Net current deferred income tax asset	—			3,539
Noncurrent deferred income taxes:
Gross assets	22,480			18,559
Gross liabilities and valuation allowance	(16,543		)	(18,330		)
Net noncurrent deferred income tax asset (liability)	5,937			229
Net deferred income tax asset	$	5,937		$	3,768

Schedule of Valuation Allowance

A rollforward of the valuation allowance for the past three years is summarized below:



Balance at September 30, 2015	$	10,056
Charged to cost and expenses	(1,934		)
Charged to other accounts	317
Balance at September 30, 2016	$	8,439
Charged to cost and expenses	(260		)
Charged to other accounts	588
Balance at September 30, 2017	$	8,767
Charged to cost and expenses	1,575
Charged to other accounts	(745		)
Balance at September 30, 2018	$	9,597

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of the unrecognized tax benefits follows (in thousands):



	Year Ended September 30,
	2018		2017			2016
Balance at beginning of period	$	1,219	$	1,046		$	784
Increases related to tax positions taken during the current period	180		179			293
Increases related to tax positions taken during a prior period	455		338			—
Decreases related to expiration of statute of limitations	—		—			(31		)
Decreases related to settlement with taxing authorities	—		(344		)	—
Balance at end of period	$	1,854	$	1,219		$	1,046

Stock-Based Compensation (Tables)

12 Months Ended

Sep. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Restricted Stock Units Activity

Total RSU activity (number of shares) for the past fiscal year is summarized below:



	Number of Restricted Stock Units		Weighted Average Grant Value Per Share
Outstanding at September 30, 2017	177,737		$	37.00
Granted	88,000		29.88
Vested	(51,437	)	35.11
Forfeited/cancelled	(23,800	)	41.39
Outstanding at September 30, 2018	190,500		$	33.73

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2018

Fair Value Disclosures [Abstract]

Fair Value of Assets and Liabilities Measured on Recurring Basis

The following table summarizes the fair value of our assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2018 (in thousands):



	Fair Value Measurements at September 30, 2018
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Fair Value at September 30, 2018
Assets:
Cash and cash equivalents	$	36,584	$	—	$	—	$	36,584
Short-term investments	13,170		—		—		13,170
Restricted cash	25,141		—		—		25,141
Other assets	—		6,817		—		6,817
Liabilities:
Deferred compensation	—		5,644		—		5,644

The following table summarizes the fair value of our assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2017 (in thousands):



	Fair Value Measurements at September 30, 2017
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Fair Value at September 30, 2017
Assets:
Cash and cash equivalents	$	68,359	$	—	$	—	$	68,359
Short-term investments	26,829		—		—		26,829
Restricted cash	24,851		—		—		24,851
Other assets	—		6,442		—		6,442
Liabilities:
Deferred compensation	—		4,991		—		4,991

Geographic Information (Tables)

12 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

Schedule of Revenues from External Customers by Geographical Areas



	Year Ended September 30,
	2018		2017		2016
United States	$	335,743	$	279,352	$	405,298
Canada	42,235		45,540		77,252
Middle East and Africa	38,490		26,639		40,294
Far East	12,976		3,877		7,895
Europe	10,538		21,194		26,200
Mexico, Central and South America	8,734		19,309		8,304
Total revenues	$	448,716	$	395,911	$	565,243

Schedule of Long-Lived Assets by Geographical Areas



	September 30,
	2018		2017
Long-lived assets:
United States	$	76,016	$	82,589
Canada	48,126		52,122
United Kingdom	4,622		4,709
Total	$	128,764	$	139,420

Quarterly Information (Tables)

12 Months Ended

Sep. 30, 2018

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information

The table below sets forth the unaudited consolidated operating results by fiscal quarter for the years ended September 30, 2018 and 2017 (in thousands, except per share data):



	2018 Quarters
	First			Second			Third		Fourth		2018
Revenues	$	90,184		$	101,505		$	122,130	$	134,897	$	448,716
Gross profit	10,554			12,421			18,375		24,005		65,355
Net income (loss)	(5,662		)	(3,330		)	301		1,539		(7,152		)
Earnings (loss) per share:
Basic	$	(0.49	)	$	(0.29	)	$	0.03	$	0.13	$	(0.62	)
Diluted	$	(0.49	)	$	(0.29	)	$	0.03	$	0.13	$	(0.62	)



	2017 Quarters
	First			Second			Third			Fourth			2017
Revenues	$	110,341		$	104,680		$	85,927		$	94,963		$	395,911
Gross profit	14,999			15,822			9,054			10,894			50,769
Net income (loss)	(300		)	(829		)	(3,215		)	(5,142		)	(9,486		)
Earnings (loss) per share:
Basic	$	(0.03	)	$	(0.07	)	$	(0.28	)	$	(0.45	)	$	(0.83	)
Diluted	$	(0.03	)	$	(0.07	)	$	(0.28	)	$	(0.45	)	$	(0.83	)

Summary of Significant Accounting Policies - Supplemental Disclosures of Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Supplemental Cash Flow Information [Abstract]
Interest paid, net of interest income	$ (676)	$ (384)	$ 4
Income taxes paid, net of refunds	354	(764)	(352)
Non-cash capital expenditures	$ 129	$ 634	$ 221

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Revenue from External Customer [Line Items]
Retention amounts included in accounts receivable	$ 4,200	$ 2,100
Warranty for parts and services date of shipment	18 months
Warranty parts and services date of energization	12 months
Research and development expenses	$ 6,717	$ 6,906	$ 6,731
Minimum
Revenue from External Customer [Line Items]
Long-term contract beginning	1 month
Accounts Receivable
Revenue from External Customer [Line Items]
Retention amounts expected to be collected in next fiscal year	$ 3,800
Other Assets
Revenue from External Customer [Line Items]
Retention amounts expected to be collected in Fiscal 2020	$ 400

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Net income (loss)	$ 1,539	$ 301	$ (3,330)	$ (5,662)	$ (5,142)	$ (3,215)	$ (829)	$ (300)	$ (7,152)	$ (9,486)	$ 15,510
Denominator:
Weighted average basic shares (in shares)									11,507	11,453	11,400
Dilutive effect of restricted stock units (in shares)									0	0	31
Weighted average diluted shares with assumed conversions									11,507	11,453	11,431
Net earnings (loss) per share:
Basic earnings (loss) per share (in dollars per share)	$ 0.13	$ 0.03	$ (0.29)	$ (0.49)	$ (0.45)	$ (0.28)	$ (0.07)	$ (0.03)	$ (0.62)	$ (0.83)	$ 1.36
Diluted earnings (loss) per share (in dollars per share)	$ 0.13	$ 0.03	$ (0.29)	$ (0.49)	$ (0.45)	$ (0.28)	$ (0.07)	$ (0.03)	$ (0.62)	$ (0.83)	$ 1.36

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Detail of Selected Balance Sheet Accounts - Activity in Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance at beginning of period	$ 179	$ 811
Bad debt expense (recovery)	111	(160)	$ 187
Uncollectible accounts written off, net of recoveries	(125)	(472)
Change due to foreign currency translation	(8)	0
Balance at end of period	$ 157	$ 179	$ 811

Detail of Selected Balance Sheet Accounts - Components of Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Raw materials, parts and subassemblies	$ 24,563	$ 22,100
Work-in-progress	1,080	600
Provision for excess and obsolete inventory	(4,291)	(4,252)
Total inventories	$ 21,352	$ 18,448

Detail of Selected Balance Sheet Accounts - Cost and Estimated Earnings on Uncompleted Contracts (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Costs incurred on uncompleted contracts	$ 872,882	$ 987,164
Estimated earnings	269,268	316,970
Total	1,142,150	1,304,134
Less: Billings to date	(1,102,779)	(1,278,746)
Net underbilled position	39,371	25,388
Included in the accompanying balance sheets under the following captions:
Costs and estimated earnings in excess of billings on uncompleted contracts – underbilled	82,545	51,554
Billings in excess of costs and estimated earnings on uncompleted contracts – overbilled	(43,174)	(26,166)
Net underbilled position	$ 39,371	$ 25,388

Detail of Selected Balance Sheet Accounts - Schedule of Property, Plant And Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	$ 254,225	$ 256,069
Less: Accumulated depreciation	(125,461)	(116,649)
Total property, plant and equipment, net	128,764	139,420
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	22,207	22,441
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	$ 123,320	121,960
Buildings and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Asset lives	3 years
Buildings and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Asset lives	39 years
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	$ 104,542	106,113
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Asset lives	3 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Asset lives	15 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	$ 3,799	3,806
Furniture and fixtures \| Minimum
Property, Plant and Equipment [Line Items]
Asset lives	3 years
Furniture and fixtures \| Maximum
Property, Plant and Equipment [Line Items]
Asset lives	10 years
Construction in process
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	$ 357	$ 1,749

Detail of Selected Balance Sheet Accounts - Narrative (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	$ 254,225,000	$ 256,069,000
Depreciation	12,698,000	12,400,000	$ 12,979,000
Assets under capital leases
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	$ 0	$ 0

Detail of Selected Balance Sheet Accounts - Activity in Warranty Accrual (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Movement in Standard and Extended Product Warranty Accrual, Increase (Decrease) [Roll Forward]
Balance at beginning of period	$ 3,174	$ 4,639
Increase to warranty expense	2,031	1,806
Deduction for warranty charges	(2,574)	(3,314)
Change due to foreign currency translation	(27)	43
Balance at end of period	$ 2,604	$ 3,174

Goodwill and Intangible Assets - Narrative (Details) - USD ($)			1 Months Ended	12 Months Ended
	Dec. 30, 2013	Aug. 07, 2006	Apr. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Goodwill				$ 1,000,000
Impairment of goodwill				0	$ 0	$ 0
Amortization of intangible assets				205,000	355,000	352,000
Cash received from amended supply agreement	$ 10,000,000		$ 2,300,000	$ 0	2,333,000	2,333,000
Additional amount paid on execution of agreement	$ 7,000,000
Acquired finite-lived intangible assets, period	3 years
Deferred credit							$ 8,100,000
Deferred credit amortization period				4 years
Gains in other income				$ 747,000	2,029,000	2,029,000
Other Income
Finite-Lived Intangible Assets [Line Items]
Gains in other income				500,000	2,000,000	$ 2,000,000
Purchased Technology
Finite-Lived Intangible Assets [Line Items]
Purchased technology				$ 510,000	$ 716,000
Supply Agreement
Finite-Lived Intangible Assets [Line Items]
Useful life of intangible asset		15 years

Goodwill and Intangible Assets - Schedule of Intangible Assets Subject to Amortization (Details) - Purchased Technology - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 11,749	$ 11,749
Accumulated Amortization	(11,239)	(11,033)
Net Carrying Value	$ 510	$ 716

Goodwill and Intangible Assets - Schedule of Estimated Amortization Expense (Details) $ in Thousands	Sep. 30, 2018 USD ($)
September 30,
2019	$ 177
2020	177
2021	156
2022	0
2023	$ 0

Long-Term Debt - Components of Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Debt Disclosure [Abstract]
Industrial development revenue bonds	$ 1,600	$ 2,000
Less: current portion	(400)	(400)
Total long-term debt	$ 1,200	$ 1,600

Long-Term Debt - Schedule of Maturities of Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Year Ending September 30,
2019	$ 400
2020	400
2021	400
2022	400
2023	0
Industrial development revenue bonds	$ 1,600	$ 2,000

Long-Term Debt - Narrative (Details) - USD ($)	12 Months Ended
Long-Term Debt - Narrative (Details) - USD ($)	Sep. 30, 2018	Oct. 31, 2001
U.S. Revolver
Line of Credit Facility [Line Items]
Revolving credit facility	$ 75,000,000
Revolving credit facility borrowings, outstanding amount	$ 0
Max leverage, ratio of indebtedness to consolidated earnings before (EBITDA), not exceed	2.75
Fixed charge coverage, ratio of consolidated EBITDA, less income taxes, capital expenditures, principal debt payments and interest charges (at least)	1.25
Amount of credit facility remaining borrowing capacity	$ 51,900,000
Percentage of voting capital stock pledged as collateral	100.00%
Non-domestic subsidiaries of voting capital stock	65.00%
U.S. Revolver \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.25%
U.S. Revolver \| Federal Funds Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.50%
U.S. Revolver \| Eurocurrency Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%
Industrial Development Revenue Bonds
Line of Credit Facility [Line Items]
Borrowings		$ 8,000,000
Reimbursement agreement requires annual redemptions	$ 400,000
Interest rate	1.72%
The Third Amendment \| U.S. Revolver
Line of Credit Facility [Line Items]
Cash collateral percent of outstanding debt (at least)	102.00%
Cash collateral pledged balance	$ 25,100,000
Financial Standby Letter of Credit \| U.S. Revolver
Line of Credit Facility [Line Items]
Guarantee liability	$ 23,100,000

Commitments and Contingencies - Schedule of Future Minimum Annual Rental Commitments Under Leases (Details) $ in Thousands	Sep. 30, 2018 USD ($)
Operating Leases Payments
2019	$ 3,002
2020	2,135
2021	2,000
2022	1,875
2023	1,298
Thereafter	0
Total lease commitments	10,310
Operating Sublease Income
2019	(1,259)
2020	(38)
2021	0
2022	0
2023	0
Thereafter	0
Total lease commitments	$ (1,297)

Commitments and Contingencies - Schedule of Rental Expense and Sublease Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Rental expense	$ 3,432	$ 3,734	$ 4,469
Sublease income from third parties	$ (1,487)	$ (1,389)	$ (986)

Commitments and Contingencies - Narrative (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Guarantor Obligations [Line Items]
Restructuring and separation expenses		$ 787,000	$ 1,322,000	$ 8,441,000
Rstructuring costs related to exited facility	$ 500,000
Additional bonding capacity		589,400,000
Loss contingency, estimate of actual or projected loss		2,400,000
Probable liquidated damages		700,000
Failure to meet contractual commitments, reduction to revenue		700,000
Facility Agreement \| Powell (UK) Limited
Guarantor Obligations [Line Items]
Guarantee liability		3,300,000
Revolving credit facility		6,512,500
Amount of credit facility remaining borrowing capacity		3,200,000
Surety Bond
Guarantor Obligations [Line Items]
Guarantee liability		160,600,000
U.S. Revolver
Guarantor Obligations [Line Items]
Revolving credit facility		75,000,000
Amount of credit facility remaining borrowing capacity		51,900,000
U.S. Revolver \| Letters of Credit and Bank Guarantees
Guarantor Obligations [Line Items]
Guarantee liability		$ 26,400,000

Income Taxes - Schedule of Components of Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Current:
Federal	$ 973	$ (7,782)	$ (1,395)
State	201	(101)	449
Foreign	449	350	899
Current income tax provision	1,623	(7,533)	(47)
Deferred:
Federal	(1,834)	392	1,923
State	(247)	(515)	47
Foreign	(89)	223	360
Deferred income tax provision	(2,170)	100	2,330
Total income tax provision (benefit)	$ (547)	$ (7,433)	$ 2,283

Income Taxes - Schedule of Income Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
U.S.	$ (2,103)	$ (19,932)	$ 5,087
Other than U.S.	(5,596)	3,013	12,706
Income (loss) before income taxes	$ (7,699)	$ (16,919)	$ 17,793

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Statutory rate	25.00%	35.00%	35.00%
State income taxes, net of federal benefit	(2.00%)	2.00%	2.00%
Research and development credit	9.00%	9.00%	(8.00%)
Foreign rate differential	1.00%	2.00%	(8.00%)
Foreign withholding	(3.00%)	(0.00%)	(0.00%)
Foreign valuation allowance	(20.00%)	2.00%	(11.00%)
NOL carryback impact on deductions	(0.00%)	(4.00%)	(0.00%)
Deferred tax rate differential	(4.00%)	0.00%	0.00%
Other	1.00%	(2.00%)	3.00%
Effective rate	7.00%	44.00%	13.00%

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Income Taxes - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Tax Contingency [Line Items]
Blended tax rate		24.50%
Effective tax rate		7.00%	44.00%	13.00%
Tax expense		$ 500
Undistributed earnings of foreign subsidiaries		21,100
Valuation allowance related to deferred tax assets		$ 9,597	$ 8,767
Decrease in unrecognized tax benefits due to expiration of certain federal statutes of limitations		22.00%
R&D Tax Credit
Income Tax Contingency [Line Items]
Retroactive tax benefit	$ 800		$ 900

Income Taxes - Schedule of Components of Deferred Income Tax Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Current deferred income taxes:
Gross assets	$ 0	$ 3,978
Gross liabilities and valuation allowance	0	(439)
Net current deferred income tax asset	0	3,539
Noncurrent deferred income taxes:
Gross assets	22,480	18,559
Gross liabilities and valuation allowance	(16,543)	(18,330)
Net noncurrent deferred income tax asset (liability)	5,937	229
Net deferred income tax asset	$ 5,937	$ 3,768

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Deferred Tax Assets:
Net operating loss	$ 13,444	$ 11,823
Credit carryforwards	3,987	3,258
Deferred compensation	1,456	2,009
Uniform capitalization and inventory	1,043	1,432
Stock-based compensation	879	1,094
Reserve for accrued employee benefits	791	1,208
Warranty accrual	448	892
Accrued legal	154	435
Postretirement benefits liability	112	264
Allowance for doubtful accounts	0	14
Goodwill	54	64
Other	112	44
Deferred tax assets	22,480	22,537
Deferred Tax Liabilities:
Depreciation and amortization	(6,946)	(10,002)
Deferred tax liabilities	(6,946)	(10,002)
Less: valuation allowance	(9,597)	(8,767)
Net deferred income tax asset	$ 5,937	$ 3,768

Income Taxes - Schedule of Valuation Allowance (Details) - Valuation Allowance of Deferred Tax Assets - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	$ 8,767	$ 8,439	$ 10,056
Charged to cost and expenses	1,575	(260)	(1,934)
Charged to other accounts	(745)	588	317
Ending balance	$ 9,597	$ 8,767	$ 8,439

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of period	$ 1,219	$ 1,046	$ 784
Increases related to tax positions taken during the current period	180	179	293
Increases related to tax positions taken during a prior period	455	338	0
Decreases related to expiration of statute of limitations	0	0	(31)
Decreases related to settlement with taxing authorities	0	(344)	0
Balance at end of period	$ 1,854	$ 1,219	$ 1,046

Employee Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Defined contribution plan recognized expenses		$ 2,800	$ 2,800	$ 3,900
Deferred compensation, retirement age		65 years
Deferred compensation requisite service period		10 years
Deferred compensation recorded liability	$ 300	$ 300
Cash surrender value of life insurance	3,200	3,200
Proceeds from life insurance policy	1,900	$ 1,861	0	0
Maximum
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Age older but less than		65 years
Retiree medical plan
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Deferred compensation requisite service period		10 years
Unfunded liability	$ 900	$ 900	1,100
Retiree medical plan \| Minimum
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Age older but less than		55 years
Retiree medical plan \| Maximum
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Net periodic postretirement benefit cost (less than)		$ 100	$ 100	$ 100
Deferred compensation plan
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Percentage of employee based salary permitted for deferral under the plan	50.00%	50.00%
Percentage of employee annual bonus permitted for deferral under the plan	100.00%	100.00%
Deferred compensation expense adjustment (less than)		$ 100
Deferred compensation plan assets	$ 6,800	6,800
Deferred compensation plan \| Company owned life insurance policies
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Deferred compensation plan assets	$ 6,700	$ 6,700

Stock-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended				12 Months Ended
	Apr. 30, 2018	Feb. 28, 2018	Feb. 28, 2017	Feb. 28, 2014	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
2014 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, capital shares reserved for future issuance (in shares)					750,000
Number of shares available for grant (in shares)					633,011
2014 Non-Employee Director Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, capital shares reserved for future issuance (in shares)				150,000	70,600
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested restricted stock outstanding (in shares)					190,500	177,737
Compensation expense					$ 2.7	$ 2.0	$ 4.2
Amounts not yet recognized related to non-vested stock totaled					$ 1.2	1.6
Weighted average remaining contractual life					1 year 3 months 18 days
Restricted Stock Units (RSUs) \| Time Based Restricted Stock Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Actual amount of RSUs earned based on cumulative earnings					60.00%
Restricted Stock Units (RSUs) \| 2014 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					3 years
Restricted Stock Units (RSUs) \| 2014 Equity Incentive Plan \| Time Based Restricted Stock Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					3 years
Restricted Stock Units (RSUs) \| 2014 Equity Incentive Plan \| Performance Based Restricted Stock Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					3 years
Target RSUs granted range					40.00%
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense					$ 0.5	$ 0.7	$ 0.7
Weighted average remaining contractual life					6 months
Restricted Stock \| Vesting of First Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage					50.00%
Restricted Stock \| Vesting of Second Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage					50.00%
Restricted Stock \| 2014 Non-Employee Director Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested restricted stock outstanding (in shares)					7,000	16,000
Maximum number of shares granted to any individual (in shares)				12,000
Number of shares issued to any individual (in shares)				4,000
Restricted stock issuable to eligible Board of Directors members annually (in shares)				2,000
Shares issued under the plan (in shares)	1,000	6,000	17,000
Shares issued, price per share (in dollars per share)	$ 27.15	$ 27.88	$ 34.24

Stock-Based Compensation - Schedule of Restricted Stock Units Activity (Details) - Restricted Stock Units (RSUs)	12 Months Ended
	Sep. 30, 2018 $ / shares shares
Number of Restricted Stock Units
Outstanding Beginning Balance (in shares) \| shares	177,737
Granted (in shares) \| shares	88,000
Vested (in shares) \| shares	(51,437)
Forfeited (in shares) \| shares	(23,800)
Outstanding Ending Balance (in shares) \| shares	190,500
Weighted Average Grant Value Per Share
Outstanding Beginning Balance (in dollars per share) \| $ / shares	$ 37.00
Granted (in dollars per share) \| $ / shares	29.88
Vested (in dollars per share) \| $ / shares	35.11
Forfeited (in dollars per share) \| $ / shares	41.39
Outstanding Ending Balance (in dollars per share) \| $ / shares	$ 33.73

Fair Value Measurements (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Assets:
Cash and cash equivalents	$ 36,584	$ 68,359
Short-term investments	13,170	26,829
Restricted cash	25,141	24,851
Other assets	6,817	6,442
Liabilities:
Deferred compensation	5,644	4,991
Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets:
Cash and cash equivalents	36,584	68,359
Short-term investments	13,170	26,829
Restricted cash	25,141	24,851
Other assets	0	0
Liabilities:
Deferred compensation	0	0
Significant Other Observable Inputs (Level 2)
Assets:
Cash and cash equivalents	0	0
Short-term investments	0	0
Restricted cash	0	0
Other assets	6,817	6,442
Liabilities:
Deferred compensation	5,644	4,991
Significant Unobservable Inputs (Level 3)
Assets:
Cash and cash equivalents	0	0
Short-term investments	0	0
Restricted cash	0	0
Other assets	0	0
Liabilities:
Deferred compensation	$ 0	$ 0

Geographic Information - Schedule of Revenues from External Customers by Geographical Areas (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	$ 448,716	$ 395,911	$ 565,243
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	335,743	279,352	405,298
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	42,235	45,540	77,252
Middle East and Africa
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	38,490	26,639	40,294
Far East
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	12,976	3,877	7,895
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	10,538	21,194	26,200
Mexico, Central and South America
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenues	$ 8,734	$ 19,309	$ 8,304

Geographic Information - Schedule of Long-Lived Assets by Geographical Areas (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	$ 128,764	$ 139,420
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	76,016	82,589
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	48,126	52,122
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Property, plant and equipment, net	$ 4,622	$ 4,709

Restructuring and Separation Expenses (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Jun. 30, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Restructuring and Related Activities [Abstract]
Restructuring and separation costs incurred			$ 787	$ 1,322	$ 8,441
Separation costs	$ 3,800				$ 7,900
Restructuring costs related to exited Canadian facility lease		$ 500

Quarterly Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 134,897	$ 122,130	$ 101,505	$ 90,184	$ 94,963	$ 85,927	$ 104,680	$ 110,341	$ 448,716	$ 395,911	$ 565,243
Gross profit	24,005	18,375	12,421	10,554	10,894	9,054	15,822	14,999	65,355	50,769	106,205
Net income (loss)	$ 1,539	$ 301	$ (3,330)	$ (5,662)	$ (5,142)	$ (3,215)	$ (829)	$ (300)	$ (7,152)	$ (9,486)	$ 15,510
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.13	$ 0.03	$ (0.29)	$ (0.49)	$ (0.45)	$ (0.28)	$ (0.07)	$ (0.03)	$ (0.62)	$ (0.83)	$ 1.36
Diluted (in dollars per share)	$ 0.13	$ 0.03	$ (0.29)	$ (0.49)	$ (0.45)	$ (0.28)	$ (0.07)	$ (0.03)	$ (0.62)	$ (0.83)	$ 1.36

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Subsequent Events (Details) - $ / shares		12 Months Ended
Subsequent Events (Details) - $ / shares	Nov. 05, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Subsequent Event [Line Items]
Cash dividends declared (in dollars per share)		$ 1.04	$ 1.04	$ 1.04
Subsequent Event
Subsequent Event [Line Items]
Cash dividends declared (in dollars per share)	$ 0.26