Landauer (LDR) 10-Q 10 Mar 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Dec. 31, 2014	Feb. 24, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Dec-14
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015
Entity Registrant Name	LANDAUER INC
Trading Symbol	ldr
Entity Central Index Key	825410
Current Fiscal Year End Date	-21
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		9,560,674

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Sep. 30, 2014
In Thousands, unless otherwise specified
ASSETS
Cash and cash equivalents	$8,397	$6,761
Receivables, net of allowances of $1,742 at December 31, 2014 and $1,872 at September 30, 2014	29,565	34,707
Inventories	7,077	6,687
Deferred income tax asset - current	2,362	2,369
Prepaid income taxes	2,736	1,836
Prepaid expenses and other current assets	4,284	1,973
Current assets	54,421	54,333
Property, plant and equipment, at cost	104,792	104,010
Accumulated depreciation and amortization	-59,065	-57,253
Net property, plant and equipment	45,727	46,757
Equity in joint ventures	22,477	23,835
Goodwill	42,226	43,218
Intangible assets, net of accumulated amortization of $37,769 at December 31, 2014 and $37,579 at September 30, 2014	13,764	14,077
Dosimetry devices, net of accumulated depreciation of $4,584 at December 31, 2014 and $4,353 at September 30, 2014	3,570	3,958
Deferred income tax assets	18,467	18,374
Other assets	10,195	12,034
ASSETS	210,847	216,586
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	5,681	6,248
Dividends payable	5,302	5,329
Deferred contract revenue	14,724	14,750
Accrued compensation and related costs	6,950	7,132
Accrued severance	807	2,731
Other accrued expenses	8,412	8,538
Current liabilities	41,876	44,728
Non-current liabilities:
Long-term debt	133,585	133,585
Pension and postretirement obligations	19,366	19,475
Deferred income taxes	484	509
Uncertain income tax liabilities	3,379	3,284
Other non-current liabilities	960	1,271
Non-current liabilities	157,774	158,124
Stockholders’ equity:
Preferred stock, $.10 par value per share, authorized 1,000,000 shares; none issued
Common stock, $.10 par value per share, authorized 20,000,000 shares; 9,637,186 and 9,577,874 shares issued and outstanding at December 31, 2014 and September 30, 2014, respectively	952	958
Additional paid in capital	40,729	40,317
Accumulated other comprehensive loss	-11,882	-10,148
(Accumulated deficit) retained earnings	-19,800	-18,873
Landauer, Inc. stockholders' equity	9,999	12,254
Noncontrolling interest	1,198	1,480
Stockholders' equity	11,197	13,734
LIABILITIES AND STOCKHOLDERS' EQUITY	$210,847	$216,586

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Sep. 30, 2014
In Thousands, except Share data, unless otherwise specified
Consolidated Balance Sheets [Abstract]
Receivables, allowances	$1,742	$1,872
Intangible assets, accumulated amortization	37,769	37,579
Dosimetry devices, accumulated depreciation	$4,584	$4,353
Preferred stock, par value	$0.10	$0.10
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$0.10	$0.10
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	9,637,186	9,577,874
Common stock, shares outstanding	9,637,186	9,577,874

Consolidated_Statements_Of_Ope

Consolidated Statements Of Operations (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Consolidated Statements Of Operations [Abstract]
Service revenues	$32,057	$31,745
Product revenues	5,490	6,402
Net revenues	37,547	38,147
Costs and expenses:
Service costs	15,634	15,010
Product costs	2,117	3,375
Total cost of sales	17,751	18,385
Gross Profit	19,796	19,762
Selling, general, and administrative	13,655	14,226
Acquisition, reorganization and nonrecurring costs		111
Operating income	6,141	5,425
Equity in income of joint ventures	696	1,281
Interest expense, net	-953	-937
Other (expense) income, net	251	159
Income before taxes	6,135	5,928
Income tax expense	1,610	1,899
Net loss	4,525	4,029
Less: Net income attributed to noncontrolling interest	148	208
Net loss attributed to Landauer, Inc.	$4,377	$3,821
Net loss per share attributable to Landauer, Inc. shareholders:
Basic	$0.46	$0.40
Weighted average basic shares outstanding	9,446	9,422
Diluted	$0.46	$0.40
Weighted average diluted shares outstanding	9,474	9,467

Consolidated_Statements_Of_Com

Consolidated Statements Of Comprehensive Income (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Net (loss) income	$4,525	$4,029
Other comprehensive income:
Defined benefit pension and postretirement plans activity, net of tax	72	45
Unrealized gains (losses) on available-for-sale securities, net of taxes	-35	-79
Foreign currency translation adjustment	-1,870	-324
Comprehensive (loss) income	2,692	3,671
Landauer, Inc. [Member]
Net (loss) income	4,377	3,821
Other comprehensive income:
Defined benefit pension and postretirement plans activity, net of tax	72	45
Unrealized gains (losses) on available-for-sale securities, net of taxes	-35	-79
Foreign currency translation adjustment	-1,771	-256
Comprehensive (loss) income	2,643	3,531
Non-Controlling Interest [Member]
Net (loss) income	148	208
Other comprehensive income:
Foreign currency translation adjustment	-99	-68
Comprehensive (loss) income	$49	$140

Consolidated_Statements_Of_Com1

Consolidated Statements Of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Consolidated Statements Of Comprehensive Income [Abstract]
Defined benefit pension and postretirement plans activity, tax	$0	$0
Unrealized gains/(losses) on available-for-sale securities, tax	0	0
Foreign currency translation adjustment, tax	$954	$0

Consolidated_Statement_Of_Stoc

Consolidated Statement Of Stockholders' Equity (USD $)	Common Stock [Member]	Additional Paid In Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Non-Controlling Interest [Member]	Total
In Thousands, except Share data
Balance at Sep. 30, 2014	$958	$40,317	($10,148)	($18,873)	$1,480	$13,734
Balance, shares at Sep. 30, 2014	9,577,874					9,577,874
Stock-based compensation arrangements	-6	412				406
Stock-based compensation arrangements, shares	59,312
Dividends				-5,304	-331	-5,635
Net (loss) income				4,377	148	4,525
Foreign currency translation adjustment, net of tax			-1,771		-99	-1,870
Unrealized gains (losses) on available-for-sale securities, net of tax			-35			-35
Defined benefit pension and postretirement plans activity, net of tax			72			72
Balance at Dec. 31, 2014	$952	$40,729	($11,882)	($19,800)	$1,198	$11,197
Balance, shares at Dec. 31, 2014	9,637,186					9,637,186

Consolidated_Statements_Of_Cas

Consolidated Statements Of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$4,525	$4,029
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,078	3,732
Equity in income of joint ventures	-696	-1,281
Dividends from joint ventures	1,139	1,340
Stock-based compensation and related net tax benefits	437	282
Current and long-term deferred taxes, net	-1,195	260
Gain on sale, disposal and abandonment of fixed assets	-3
Gain on investments	-111	-268
Changes in operating assets and liabilities:
Decrease in accounts receivable, net	4,985	4,482
(Increase) decrease in prepaid taxes	-214	901
(Increase) decrease in other operating assets, net	-1,437	102
Decrease in accounts payable and other accrued liabilities	-971	-3,840
(Decrease) increase in other operating liabilities, net	-53	200
Net cash provided by operating activities	9,484	9,939
Cash flows used by investing activities:
Acquisition of property, plant and equipment	-1,384	-1,245
Acquisition of joint ventures and businesses, net of cash acquired		-1,800
Other investing activities, net	-315	97
Net cash used by investing activities	-1,699	-2,948
Cash flows (used) provided by financing activities:
Net borrowings on revolving credit facility		-21
Long-term borrowings - loan	8,800	14,000
Long-term borrowings - repayment	-8,800	-13,000
Dividends paid to stockholders	-5,347	-5,274
Other financing activities, net	-331	49
Net cash used by financing activities	-5,678	-4,246
Effects of foreign currency translation	-471	49
Net increase in cash and cash equivalents	1,636	2,794
Opening balance - cash and cash equivalents	6,761	8,672
Ending balance - cash and cash equivalents	8,397	11,466
Accrued capital spending included in accounts payable and other accrued liabilities	$205	$174

Basis_Of_Presentation_And_Cons

Basis Of Presentation And Consolidation	3 Months Ended
	Dec. 31, 2014
Basis Of Presentation And Consolidation [Abstract]
Basis Of Presentation And Consolidation	(1)Basis of Presentation and Consolidation
	As used herein, the “Company” or “Landauer” refers to Landauer, Inc. and its subsidiaries.
	The consolidated financial statements include the accounts of the Company, its subsidiaries and variable interest entities in which the Company has a controlling financial interest.  All inter-company balances and transactions are eliminated in consolidation.  Entities in which the Company does not have a controlling financial interest, but is considered to have significant influence, are accounted for on the equity method.
	The accompanying unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2014 and other financial information filed with the Securities and Exchange Commission (the “SEC”).  The September 30, 2014 balance sheet data was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America (“U.S. GAAP”).
	The accounting policies followed by the Company are set forth in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2014.  There have been no changes to the accounting policies for the three month period ended December  31, 2014.
	The results of operations for the three month period ended December  31, 2014 are not necessarily indicative of the results to be expected for the full fiscal year.
	Restatement of Prior Period Financial Statements
	In connection with the preparation of the consolidated financial statements for the fiscal year ended September 30, 2014, the Company identified errors in its previously issued financial statements for the interim period ended December 31, 2013.  In accordance with accounting guidance presented in ASC 250-10 and SEC Staff Accounting Bulletin No. 99, Materiality, management assessed the materiality of these errors and concluded that they were material to the Company’s financial statements for the three months ended December 31, 2013.  The Company is restating its financial statements for the interim period ended December 31, 2013 to correct for these errors.  Following is a description of the corrections:
	Income taxes – The Company did not properly allocate income between taxing jurisdictions for certain items.  This resulted in the misstatement of income tax expense (benefit), prepaid taxes, current and deferred tax assets and liabilities, other accrued expenses and accumulated other comprehensive income.
	Revenue and accounts receivable – The Company identified the following errors related to revenue recognition and its accounting for receivables:
		·		The Company did not properly defer revenue for the portion of the badge wear period remaining at the end of each month.  This resulted in the misstatement of revenue and the deferred revenue liability.
		·		The Company did not recognize revenue for certain customers in accordance with contractually established terms and conditions.  This resulted in the misstatement of revenue, cost of sales, inventory and the deferred revenue liability.
		·		Revenue was recognized for certain product sales prior to the transfer of the risk of loss to customers.  This resulted in the misstatement of revenue, cost of sales, inventory and the deferred revenue liability.
		·		Credit memos were recorded to customers’ accounts prior to recognition of the related revenue.  This resulted in the misstatement of revenue and receivables, net of allowances.
		·		The Company did not properly record an allowance for credit memos to be issued to customers in the same periods as the related revenue.  This resulted in the misstatement of revenue and receivables, net of allowances.
		·		The Company utilized a methodology at one of its foreign subsidiaries to record an allowance for doubtful accounts that did not properly estimate future bad debts based on the subsidiary’s historical experience.  As a result, the Company did not record an allowance for certain significantly aged receivables and bad debt expense was not recorded in the proper periods.  This resulted in the misstatement of selling, general and administrative expenses and receivables, net of allowances.
	Dosimetry devices – The Company did not properly account for certain dosimetry devices, based on the expected useful life of the devices as determined by the wear period of the related badges.  This resulted in a misstatement of cost of sales and dosimetry devices, net of accumulated depreciation.
	Long-term investments - The Company recorded fixed income mutual fund investments held by one of its foreign subsidiaries as cash, instead of properly classifying them as available-for-sale securities.  As a result, both realized and unrealized gains were incorrectly recorded as interest income.  This resulted in the misstatement of interest expense, net, other income (expense), net, net income attributed to noncontrolling interest, comprehensive income, cash, other assets, accumulated other comprehensive income, and noncontrolling interest.
	Sales taxes – The Company did not collect and remit sales taxes to the proper taxing jurisdictions.  This resulted in the misstatement of selling, general and administrative expenses and other accrued expenses.
	Intangible assets – The Company’s intangible assets include purchased customer lists, licenses, patents, trademarks and tradenames. These assets are recorded at fair value and assigned estimated useful lives at the time of acquisition. The Company did not properly amortize certain customer lists and trademarks based on their assigned useful lives and, therefore, did not record amortization expense in the proper periods.  This resulted in a misstatement of selling, general and administrative expenses and intangible assets, net of accumulated amortization.
	Equity in joint ventures – The Company identified the following errors related to accounting for its joint ventures:
		·		During fiscal 2012 and 2013, the Company did not properly record its share of equity income from certain joint ventures in the proper periods.
		·		The Company did not properly eliminate intra-entity profit on sales to one of its joint ventures accounted for on the equity method.  This resulted in the misstatement of equity in income of joint ventures and equity in joint ventures (investment account).
		·		Revenue was recorded at one of the Company’s joint ventures on equipment sales prior to transfer of the risk of loss to the customer.  As a result, the Company did not record its share of equity income from the joint venture in the proper periods.
	The following table summarizes the impact of the restatement on net income (loss) and diluted net income (loss) per share attributed to Landauer, Inc. for the three months ended December 31, 2013:
	(Dollars in Thousands, Except per Share Amounts)		Three Months Ended
			31-Dec-13
			(Unaudited)
			Net Income (Loss)		Diluted Net Income (Loss) Per Share
	As previously reported		$	3,051	$	0.32
	Revenue and accounts receivable			252
	Dosimetry devices			12
	Long-term investments			79
	Sales taxes			-16
	Intangible assets			150
	Equity in joint ventures			708
	Total adjustments			1,185		0.12
	Income tax expense (benefit)			403		0.04
	Less amounts attributed to noncontrolling interest			12		-
	Net impact of adjustments			770		0.08
	As restated		$	3,821	$	0.40
	The effect of the restatement on the previously issued Consolidated Statement of Operations for the three months ended December 31, 2013 is as follows:
			Three Months Ended
			31-Dec-13
			(Unaudited)
	(Dollars in Thousands, Except per Share)		Previously Reported		As Restated
	Service revenues		$	31,894	$	31,745
	Product revenues			5,811		6,402
	Net revenues			37,705		38,147
	Costs and expenses:
	Service costs			15,049		15,010
	Product costs			3,158		3,375
	Total cost of sales			18,207		18,385
	Gross profit			19,498		19,762
	Selling, general, and administrative			14,362		14,226
	Acquisition, reorganization and nonrecurring costs			111		111
	Operating income			5,025		5,425
	Equity in income of joint ventures			573		1,281
	Interest expense, net			-892		-937
	Other income (expense), net			37		159
	Income before taxes			4,743		5,928
	Income tax (benefit) expense			1,496		1,899
	Net income			3,247		4,029
	Less:  Net income attributed to noncontrolling interest			196		208
Net income attributed to Landauer, Inc.		$	3,051	$	3,821
Net income per share attributed to Landauer, Inc. shareholders:
Basic		$	0.32	$	0.40
Weighted average basic shares outstanding			9,422		9,422
Diluted		$	0.32	$	0.40
Weighted average diluted shares outstanding			9,467		9,467
The effect of the restatement on the previously issued Consolidated Statement of Cash Flows for the three months ended December 31, 2013 is as follows:
		Three Months Ended
		31-Dec-13
		(Unaudited) (a)
(Dollars in Thousands)		Previously Reported		As Restated
Cash flows provided from operating activities:
Net income		$	3,247	$	4,029
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			3,894		3,732
Gain on investments			-146		-268
Equity in income of joint ventures			-573		-1,281
Dividends from joint ventures			1,340		1,340
Stock-based compensation and related net tax benefits			282		282
Current and long-term deferred taxes, net			292		260
Changes in operating assets and liabilities:
Decrease in accounts receivable, net			4,396		4,482
Decrease in prepaid taxes			466		901
(Increase) decrease in other operating assets, net			-88		102
Decrease in accounts payable and other accrued liabilities			-3,328		-3,840
Increase in other operating liabilities, net			200		200
Net cash provided by operating activities			9,982		9,939
Cash flows used by investing activities:
Acquisition of property, plant & equipment			-1,245		-1,245
Acquisition of joint ventures and businesses, net of cash acquired			-1,800		-1,800
Other investing activities, net			-573		97
Net cash used by investing activities			-3,618		-2,948
Cash flows (used) provided by financing activities:
Net borrowings on revolving credit facility			-21		-21
Long–term borrowings - loan			14,000		14,000
Long–term borrowings - repayment			-13,000		-13,000
Dividends paid to stockholders			-5,274		-5,274
Other financing activities, net			49		49
Net cash used by financing activities			-4,246		-4,246
Effects of foreign currency translation			-30		49
Net increase in cash and cash equivalents			2,088		2,794
Opening balance – cash and cash equivalents			11,184		8,672
Ending balance – cash and cash equivalents		$	13,272	$	11,466
	(a)		As reported in the Company's 2014 third fiscal quarter Form 10-Q (filed on August 11, 2014), certain errors were identified in the Consolidated Statement of Cash Flows that impacted prior periods.  The errors related to the following:   treatment of accrued additions for property, plant and equipment, classification of debt financing fees and classification of unrealized gains or losses on investments in the Consolidated Statements of Cash Flows.   The prior period consolidated statements of cash flows were revised in the 2014 third fiscal quarter Form 10-Q to correct for these errors and the impacts of the corrections are reflected within the 'Previously Reported' columns above.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	3 Months Ended
	Dec. 31, 2014
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	(2)Recent Accounting Pronouncements
	In July 2013, the Financial Accounting Standards Board (“FASB”) issued new guidance to reduce the diversity in presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss or a tax credit carryforward exists. This requires an unrecognized tax benefit to be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, with certain exceptions listed in the guidance.  This guidance was  adopted by the Company in the first quarter of fiscal 2015.  The adoption did not have a material impact on the Company’s consolidated financial statements.
	In May 2014, the FASB issued new guidance for recognizing revenue from contracts with customers, which provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and will supersede most current revenue recognition guidance.  This guidance is effective for the Company in the first quarter of fiscal 2018.  Early adoption is not permitted.  The Company is currently evaluating the impact that adoption of this guidance will have on its consolidated financial statements.
	In June 2014, the FASB issued new guidance on accounting for share-based payments requiring a specific performance target to be achieved in order for employees to become eligible to vest in the awards when that performance target may be achieved after the requisite service period for the award.  This update further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period for which the requisite service has already been rendered.  This guidance is effective for the Company in the first quarter of fiscal 2017.  Early adoption is permitted.  The Company is currently evaluating the impact that adoption of this guidance will have on its consolidated financial statements.
	In August 2014, the FASB issued new guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of doubt about the entity’s ability to continue as a going concern.  An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern.  This guidance is effective for the Company in the first quarter of fiscal 2017, with early adoption permitted.  The Company does not expect the adoption of this guidance to have a material impact on its consolidated financial statements.
	In November 2014, the FASB issued new guidance on accounting for pushdown accounting in the event of a business combination.  This update provides an acquired entity with an option to apply pushdown accounting in its separate financial statements upon occurrence of an event in which an acquirer obtains control of the acquired entity.  This guidance was adopted by the Company in the first quarter of fiscal 2015.  The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements.
	In January 2015, the FASB issued new guidance on accounting for unusual and infrequently occurring items, which eliminates the concept of extraordinary items.  An unusual and infrequently occurring item will no longer be classified as an extraordinary item and segregated from ordinary operations in the income statement, but will be shown as a component of income from continuing operations or separately disclosed in notes to the financial statements.  This guidance is effective for the Company in the first quarter of fiscal 2017, with early adoption permitted.  The Company does not expect the adoption of this guidance to have a material impact on its consolidated financial statements.
	In February 2015, the FASB issued amended guidance on the model used to evaluate whether certain legal entities should be consolidated.  This guidance is effective for the Company in the first quarter of fiscal 2017.  Early adoption is permitted.  The Company is currently evaluating the impact that adoption of this guidance will have on its consolidated financial statements.

Fair_Value_Measurements

Fair Value Measurements	3 Months Ended
	Dec. 31, 2014
Fair Value Measurements [Abstract]
Fair Value Measurements	(3)Fair Value Measurements
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date in a principal or most advantageous market.  Fair value is a market-based measurement that is determined based on inputs, which refer broadly to assumptions that market participants use in pricing assets or liabilities.  A fair value hierarchy with three tiers has been established to prioritize the inputs to valuation techniques used to measure fair value.  The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs.  Level 1 inputs include quoted prices in active markets for identical assets and liabilities.  Level 2 inputs consist of observable inputs other than quoted prices in active markets or indirectly observable through corroboration with observable market data.  Level 3 inputs are not observable in the market and include management’s own judgments about the assumptions market participants would use in pricing the asset or liability based on the best information available in the circumstances.
	Financial assets measured at fair value on a recurring basis are summarized below:
		Fair Value Measurements at December 31, 2014 Using
	(Dollars in Thousands)	Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs
		(Level 1)				(Level 3)
	Asset Category
	Cash equivalents	$	167	$	-	$	-
	Mutual funds		3,845		-		-
	Available-for-sale securities		-		2,179		-
	Total financial assets at fair value	$	4,012	$	2,179	$	-
		Fair Value Measurements at September 30, 2014 Using
	(Dollars in Thousands)	Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs
		(Level 1)				(Level 3)
	Asset Category
	Cash equivalents	$	105	$	-	$	-
	Mutual funds		3,629		-		-
	Available-for-sale securities		-		2,382		-
	Total financial assets at fair value	$	3,734	$	2,382	$	-
	Following is a description of each category in the fair value hierarchy and the financial assets and liabilities of the Company that were included in each category at December 31, 2014 and September 30, 2014, measured on a recurring basis.
	The Level 1 financial assets were comprised of investments in trading securities, which are reported in other long-term assets.  The investments are held in a Rabbi trust for benefits under the Company’s deferred compensation plan.  Under the plan, participants designate investment options to serve as the basis for measurement of the notional value of their accounts.  The investments include a money market fund and mutual funds that are publicly traded.  The fair values of the shares or underlying securities of these funds are based on quoted market prices.
	The Level 2 financial assets are long-term investments consisting primarily of fixed income mutual funds, classified as available-for-sale securities.  These are reported in other long-term assets.  The investments in fixed income mutual funds are valued based on the net asset value of the underlying securities as provided by the investment account manager.  The investments are not restricted or subject to a lockup and may be redeemed on demand.  Notice within a certain period of time prior to redemption is not required.
	The Company’s long term debt is classified as Level 2.  The carrying amount of the Company’s long-term debt approximated fair value as the stated interest rates were variable in relation to prevailing market rates.
	The Company recorded a liability for contingent consideration during the second quarter of fiscal 2014 related to the acquisition of ilumark GmbH and the launch of its new medical products.  The liability was recorded at fair value, which was determined using a discounted cash flow model based on assumptions and projections relevant to revenues.  A discount rate of 11% was used and payments are projected to occur in fiscal 2016 and 2017.  The fair value of the contingent consideration was $699 as of December 31, 2014, and is reported in other non-current liabilities.  The contingent consideration liability is classified as Level 3.
	There were no transfers between fair value hierarchy levels during the period.

Income_Per_Common_Share

Income Per Common Share	3 Months Ended
	Dec. 31, 2014
Income Per Common Share [Abstract]
Income Per Common Share	(4)Income per Common Share
	Basic net income per share was computed by dividing net income available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period.  Diluted net income per share was computed by dividing net income available to common stockholders for the period by the weighted average number of shares of common stock that would have been outstanding assuming dilution from stock-based compensation awards during the period.
	The following table sets forth the computation of net income per share:
		Three Months Ended
		December 31,
	(Dollars in Thousands, Except per Share)	2014		2013
				(As Restated)
	Basic Net Income per Share:
	Net income attributed to Landauer, Inc.	$	4,377	$	3,821
	Less:  Income allocated to unvested restricted stock		29		46
	Net income available to common stockholders	$	4,348	$	3,775
	Basic weighted average shares outstanding		9,446		9,422
	Net income per share - Basic	$	0.46	$	0.40
	Diluted Net Income per Share:
	Net income attributed to Landauer, Inc.	$	4,377	$	3,821
	Less:   Income allocated to unvested restricted stock		29		46
	Net income available to common stockholders	$	4,348	$	3,775
	Basic weighted average shares outstanding		9,446		9,422
	Effect of dilutive securities		28		45
	Diluted weighted averages shares outstanding		9,474		9,467
	Net income per share - Diluted	$	0.46	$	0.40
	Dividends paid per share	$	0.55	$	0.55
	On March 9, 2015, the Company declared a reduction in dividend to $0.275 per share, compared to $0.55 per share in the previous quarter.

Employee_Benefit_Plans

Employee Benefit Plans	3 Months Ended
	Dec. 31, 2014
Employee Benefit Plans [Abstract]
Employee Benefit Plans	(5)Employee Benefit Plans
	The components of net periodic benefit cost for pension and other benefits were as follows:
	Pension Benefits	Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
	Interest cost	$	364	$	375
	Expected return on plan assets		-396		-377
	Amortization of net loss		84		48
	Net periodic benefit cost	$	52	$	46
	Other Benefits	Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
	Service cost	$	13	$	15
	Interest cost		8		13
	Amortization of net gain		-12		-3
	Net periodic benefit cost	$	9	$	25
	The Company, under the IRS minimum funding standards, has no required contributions to make to its defined benefit pension plan during fiscal 2015.
	The Company maintains 401(k) Retirement Savings Plans for certain employees, which may provide for employer matching contributions, and a supplemental defined contribution plan for certain executives, which provides for employer contributions at the discretion of the Company.  Amounts expensed for Company contributions under these plans during the three months ended December 31, 2014 and 2013 were $407 and $458, respectively.

Goodwill

Goodwill	3 Months Ended
	Dec. 31, 2014
Goodwill [Abstract]
Goodwill	(6)Goodwill and Intangible Assets
	Changes in the carrying amount of goodwill by reportable segment for the three months ended December 31, 2014 were as follows:
	(Dollars in Thousands)	Radiation Measurement		Medical		Medical		Total
				Physics		Products
	Balance as of September 30, 2014
	Goodwill	$	18,961	$	22,611	$	65,714	$	107,286
	Accumulated impairment losses		-		-		-64,068		-64,068
	Balance as of September 30, 2014	$	18,961	$	22,611	$	1,646	$	43,218
	Effects of foreign currency		-923		-		-69		-992
	Balance as of December 31, 2014
	Goodwill	$	18,038	$	22,611	$	65,645	$	106,294
	Accumulated impairment losses		-		-		-64,068		-64,068
	Balance as of December 31, 2014	$	18,038	$	22,611	$	1,577	$	42,226
	Intangible assets consisted of the following:
		31-Dec-14
	(Dollars in Thousands)	Gross		Accumulated		Net		Intangibles Impairment Charge
		Carrying		Amortization		Carrying Amount
		Amount
	Customer lists	$	43,756	$	33,053	$	10,703	$	18,657
	Trademarks and tradenames		2,176		2,051		125		1,498
	Licenses and patents		5,024		2,108		2,916		665
	Other intangibles		577		557		20		-
	Intangible assets	$	51,533	$	37,769	$	13,764	$	20,820
		30-Sep-14
	(Dollars in Thousands)	Gross		Accumulated		Net		Intangibles Impairment Charge
		Carrying		Amortization		Carrying Amount
		Amount
	Customer lists	$	44,138	$	32,934	$	11,204	$	18,657
	Trademarks and tradenames		2,176		2,051		125		1,498
	Licenses and patents		4,765		2,037		2,728		665
	Other intangibles		577		557		20		-
	Intangible assets	$	51,656	$	37,579	$	14,077	$	20,820
	Identifiable intangible assets with finite lives are amortized over their estimated useful lives.  Intangible asset amortization expense was $563 and $1,056 for the three months ended December 31, 2014 and 2013, respectively.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Loss	3 Months Ended
	Dec. 31, 2014
Accumulated Other Comprehensive Loss [Abstract]
Accumulated Other Comprehensive Loss	(7)Accumulated Other Comprehensive Loss
	Accumulated elements of other comprehensive loss, net of tax, are included in the stockholders’ equity section of the condensed consolidated balance sheets.  Changes in each component for the three months ended December 31 are as follows:
	(Dollars in Thousands)	Foreign Currency Translation Adjustments		Unrealized Gains and Losses on Available-for-Sale Securities		Pension and Postretirement Plans		Comprehensive (Loss) Income
	Balance at September 30, 2014	$	-2,493	$	166	$	-7,821	$	-10,148
	Other comprehensive income before reclassifications		-1,771		57		-		-1,714
	Amounts reclassified from accumulated other comprehensive income		-		-92		72		-20
	Net current period other comprehensive income		-1,771		-35		72		-1,734
	Balance at December 31, 2014	$	-4,264	$	131	$	-7,749	$	-11,882
	(Dollars in Thousands)	Foreign Currency Translation Adjustments		Unrealized Gains and Losses on Available-for-Sale Securities		Pension and Postretirement Plans		Comprehensive (Loss) Income
	Balance at September 30, 2013 (As Restated)	$	-383	$	132	$	-4,157	$	-4,408
	Other comprehensive income before reclassifications		-256		43		-		-213
	Amounts reclassified from accumulated other comprehensive income		-		-122		45		-77
	Net current period other comprehensive income		-256		-79		45		-290
	Balance at December 31, 2013 (As Restated)	$	-639	$	53	$	-4,112	$	-4,698
	The tables below present the impact on net income of significant amounts reclassified out of each component of accumulated other comprehensive loss:
	Pension and Postretirement Plans (1)	Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
				(As Restated)
	Amortization of net loss	$	72	$	45
	Total before tax		72		45
	Provision for income taxes		-		-
	Total net of tax	$	72	$	45
	(1)These accumulated other comprehensive loss components are included in the computation of net periodic benefit costs (refer to Note 5 of the Notes to Consolidated Financial Statements for additional details regarding employee benefit plans).
	Unrealized Gains and Losses on Available-for-Sale Securities	Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
				(As Restated)
	Realized gains on available-for-sale securities into earnings (1)	$	-92	$	-122
	Total before tax		-92		-122
	Provision for income taxes (2)		-		-
	Total net of tax	$	-92	$	-122
	(1)This amount is reported in Interest Expense, net on the Consolidated Statements of Operations
	(2)This amount is reported in Income Tax Expense on the Consolidated Statements of Operations

Income_Taxes

Income Taxes	3 Months Ended
	Dec. 31, 2014
Income Taxes [Abstract]
Income Taxes	(8)Income Taxes
	The effective tax rates for the first fiscal quarter of 2015 and 2014 were 26.2% and 32.0%, respectively.  The decrease in the effective tax rate was due primarily to the enactment of the research and development credit for calendar year 2014 in the first fiscal quarter of 2015.

Segment_Information

Segment Information	3 Months Ended
	Dec. 31, 2014
Segment Information [Abstract]
Segment Information	(9)Segment Information
	The following tables summarize financial information for each reportable segment:
		Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
				(As Restated)
	Revenues by segment:
	Radiation Measurement	$	26,491	$	28,183
	Medical Physics		8,484		7,739
	Medical Products		2,572		2,225
	Consolidated revenues	$	37,547	$	38,147
		Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
				(As Restated)
	Operating income (loss) by segment:
	Radiation Measurement	$	9,384	$	8,829
	Medical Physics		618		433
	Medical Products		334		-288
	Corporate		-4,195		-3,549
	Consolidated operating income	$	6,141	$	5,425
	(Dollars in Thousands)	December 31,		September 30,
		2014		2014
	Segment assets:
	Radiation Measurement	$	142,577	$	148,151
	Medical Physics		39,295		38,851
	Medical Products		48,337		48,164
	Eliminations		-19,362		-18,580
	Consolidated assets	$	210,847	$	216,586

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions	(10)Related Party Transactions
	The Company has a minority interest in Yamasato, Fujiwara, Higa & Associates, Inc. doing business as Aquila.  The Company provides dosimetry parts to Aquila for its military contract.  The sales to and purchases from Aquila were as follows for the periods ended:
		Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
	Sales to Aquila	$	1,743	$	2,076
	Purchases from Aquila		8		-
	Balance sheet items were as follows for the periods ended:
	(Dollars in Thousands)	December 31,		September 30,
		2014		2014
	Amounts in accounts receivable	$	1,812	$	3,799
	Amounts in accounts payable		-		227
	The Company has a 50% equity interest in Nagase-Landauer, Ltd. (“Nagase”), a radiation measurement company in Japan.  The sales to and purchases from Nagase were as follows for the periods ended:
		Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
	Sales to Nagase	$	30	$	169
	Purchases from Nagase		266		857
	Balance sheet items were as follows for the periods ended:
	(Dollars in Thousands)	December 31,		September 30,
		2014		2014
	Amounts in accounts receivable	$	11	$	27
	Amounts in accounts payable		41		60

Basis_Of_Presentation_And_Cons1

Basis Of Presentation And Consolidation (Tables)	3 Months Ended
	Dec. 31, 2013
Basis Of Presentation And Consolidation [Abstract]
Schedule Of Corrections	The following table summarizes the impact of the restatement on net income (loss) and diluted net income (loss) per share attributed to Landauer, Inc. for the three months ended December 31, 2013:
	(Dollars in Thousands, Except per Share Amounts)	Three Months Ended
		31-Dec-13
		(Unaudited)
		Net Income (Loss)		Diluted Net Income (Loss) Per Share
	As previously reported	$	3,051	$	0.32
	Revenue and accounts receivable		252
	Dosimetry devices		12
	Long-term investments		79
	Sales taxes		-16
	Intangible assets		150
	Equity in joint ventures		708
	Total adjustments		1,185		0.12
	Income tax expense (benefit)		403		0.04
	Less amounts attributed to noncontrolling interest		12		-
	Net impact of adjustments		770		0.08
	As restated	$	3,821	$	0.40
	The effect of the restatement on the previously issued Consolidated Statement of Operations for the three months ended December 31, 2013 is as follows:
		Three Months Ended
		31-Dec-13
		(Unaudited)
	(Dollars in Thousands, Except per Share)	Previously Reported		As Restated
	Service revenues	$	31,894	$	31,745
	Product revenues		5,811		6,402
	Net revenues		37,705		38,147
	Costs and expenses:
	Service costs		15,049		15,010
	Product costs		3,158		3,375
	Total cost of sales		18,207		18,385
	Gross profit		19,498		19,762
	Selling, general, and administrative		14,362		14,226
	Acquisition, reorganization and nonrecurring costs		111		111
	Operating income		5,025		5,425
	Equity in income of joint ventures		573		1,281
	Interest expense, net		-892		-937
	Other income (expense), net		37		159
	Income before taxes		4,743		5,928
	Income tax (benefit) expense		1,496		1,899
	Net income		3,247		4,029
	Less:  Net income attributed to noncontrolling interest		196		208
	Net income attributed to Landauer, Inc.	$	3,051	$	3,821
	Net income per share attributed to Landauer, Inc. shareholders:
	Basic	$	0.32	$	0.40
	Weighted average basic shares outstanding		9,422		9,422
	Diluted	$	0.32	$	0.40
	Weighted average diluted shares outstanding		9,467		9,467
	The effect of the restatement on the previously issued Consolidated Statement of Cash Flows for the three months ended December 31, 2013 is as follows:
		Three Months Ended
		31-Dec-13
		(Unaudited) (a)
	(Dollars in Thousands)	Previously Reported		As Restated
	Cash flows provided from operating activities:
	Net income	$	3,247	$	4,029
	Adjustments to reconcile net income to net cash provided by operating activities:
	Depreciation and amortization		3,894		3,732
	Gain on investments		-146		-268
	Equity in income of joint ventures		-573		-1,281
	Dividends from joint ventures		1,340		1,340
	Stock-based compensation and related net tax benefits		282		282
	Current and long-term deferred taxes, net		292		260
	Changes in operating assets and liabilities:
	Decrease in accounts receivable, net		4,396		4,482
	Decrease in prepaid taxes		466		901
	(Increase) decrease in other operating assets, net		-88		102
Decrease in accounts payable and other accrued liabilities		-3,328		-3,840
Increase in other operating liabilities, net		200		200
Net cash provided by operating activities		9,982		9,939
Cash flows used by investing activities:
Acquisition of property, plant & equipment		-1,245		-1,245
Acquisition of joint ventures and businesses, net of cash acquired		-1,800		-1,800
Other investing activities, net		-573		97
Net cash used by investing activities		-3,618		-2,948
Cash flows (used) provided by financing activities:
Net borrowings on revolving credit facility		-21		-21
Long–term borrowings - loan		14,000		14,000
Long–term borrowings - repayment		-13,000		-13,000
Dividends paid to stockholders		-5,274		-5,274
Other financing activities, net		49		49
Net cash used by financing activities		-4,246		-4,246
Effects of foreign currency translation		-30		49
Net increase in cash and cash equivalents		2,088		2,794
Opening balance – cash and cash equivalents		11,184		8,672
Ending balance – cash and cash equivalents	$	13,272	$	11,466
As reported in the Company's 2014 third fiscal quarter Form 10-Q (filed on August 11, 2014), certain errors were identified in the Consolidated Statement of Cash Flows that impacted prior periods.  The errors related to the following:   treatment of accrued additions for property, plant and equipment, classification of debt financing fees and classification of unrealized gains or losses on investments in the Consolidated Statements of Cash Flows.   The prior period consolidated statements of cash flows were revised in the 2014 third fiscal quarter Form 10-Q to correct for these errors and the impacts of the corrections are reflected within the 'Previously Reported' columns above.

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	3 Months Ended
	Dec. 31, 2014
Fair Value Measurements [Abstract]
Financial Assets Measured At Fair Value On A Recurring Basis
		Fair Value Measurements at December 31, 2014 Using
	(Dollars in Thousands)	Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs
		(Level 1)				(Level 3)
	Asset Category
	Cash equivalents	$	167	$	-	$	-
	Mutual funds		3,845		-		-
	Available-for-sale securities		-		2,179		-
	Total financial assets at fair value	$	4,012	$	2,179	$	-
		Fair Value Measurements at September 30, 2014 Using
	(Dollars in Thousands)	Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs
		(Level 1)				(Level 3)
	Asset Category
	Cash equivalents	$	105	$	-	$	-
	Mutual funds		3,629		-		-
	Available-for-sale securities		-		2,382		-
	Total financial assets at fair value	$	3,734	$	2,382	$	-

Income_Per_Common_Share_Tables

Income Per Common Share (Tables)	3 Months Ended
	Dec. 31, 2014
Income Per Common Share [Abstract]
Computation Of Net Income (Loss) Per Share
		Three Months Ended
		December 31,
	(Dollars in Thousands, Except per Share)	2014		2013
				(As Restated)
	Basic Net Income per Share:
	Net income attributed to Landauer, Inc.	$	4,377	$	3,821
	Less:  Income allocated to unvested restricted stock		29		46
	Net income available to common stockholders	$	4,348	$	3,775
	Basic weighted average shares outstanding		9,446		9,422
	Net income per share - Basic	$	0.46	$	0.40
	Diluted Net Income per Share:
	Net income attributed to Landauer, Inc.	$	4,377	$	3,821
	Less:   Income allocated to unvested restricted stock		29		46
	Net income available to common stockholders	$	4,348	$	3,775
	Basic weighted average shares outstanding		9,446		9,422
	Effect of dilutive securities		28		45
	Diluted weighted averages shares outstanding		9,474		9,467
	Net income per share - Diluted	$	0.46	$	0.40
	Dividends paid per share	$	0.55	$	0.55

Employee_Benefit_Plans_Tables

Employee Benefit Plans (Tables)	3 Months Ended
	Dec. 31, 2014
Employee Benefit Plans [Abstract]
Schedule Of Net Periodic Benefit Costs
	Pension Benefits	Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
	Interest cost	$	364	$	375
	Expected return on plan assets		-396		-377
	Amortization of net loss		84		48
	Net periodic benefit cost	$	52	$	46
	Other Benefits	Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
	Service cost	$	13	$	15
	Interest cost		8		13
	Amortization of net gain		-12		-3
	Net periodic benefit cost	$	9	$	25

Goodwill_Tables

Goodwill (Tables)	3 Months Ended
	Dec. 31, 2014
Goodwill [Abstract]
Changes In The Carrying Amount Of Goodwill, By Reportable Segment
	(Dollars in Thousands)	Radiation Measurement		Medical		Medical		Total
				Physics		Products
	Balance as of September 30, 2014
	Goodwill	$	18,961	$	22,611	$	65,714	$	107,286
	Accumulated impairment losses		-		-		-64,068		-64,068
	Balance as of September 30, 2014	$	18,961	$	22,611	$	1,646	$	43,218
	Effects of foreign currency		-923		-		-69		-992
	Balance as of December 31, 2014
	Goodwill	$	18,038	$	22,611	$	65,645	$	106,294
	Accumulated impairment losses		-		-		-64,068		-64,068
	Balance as of December 31, 2014	$	18,038	$	22,611	$	1,577	$	42,226
Other Intangible Assets
		31-Dec-14
	(Dollars in Thousands)	Gross		Accumulated		Net		Intangibles Impairment Charge
		Carrying		Amortization		Carrying Amount
		Amount
	Customer lists	$	43,756	$	33,053	$	10,703	$	18,657
	Trademarks and tradenames		2,176		2,051		125		1,498
	Licenses and patents		5,024		2,108		2,916		665
	Other intangibles		577		557		20		-
	Intangible assets	$	51,533	$	37,769	$	13,764	$	20,820
		30-Sep-14
	(Dollars in Thousands)	Gross		Accumulated		Net		Intangibles Impairment Charge
		Carrying		Amortization		Carrying Amount
		Amount
	Customer lists	$	44,138	$	32,934	$	11,204	$	18,657
	Trademarks and tradenames		2,176		2,051		125		1,498
	Licenses and patents		4,765		2,037		2,728		665
	Other intangibles		577		557		20		-
	Intangible assets	$	51,656	$	37,579	$	14,077	$	20,820

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Dec. 31, 2014
Accumulated Other Comprehensive Loss [Abstract]
Changes In Each Component Of AOCI
	(Dollars in Thousands)	Foreign Currency Translation Adjustments		Unrealized Gains and Losses on Available-for-Sale Securities		Pension and Postretirement Plans		Comprehensive (Loss) Income
	Balance at September 30, 2014	$	-2,493	$	166	$	-7,821	$	-10,148
	Other comprehensive income before reclassifications		-1,771		57		-		-1,714
	Amounts reclassified from accumulated other comprehensive income		-		-92		72		-20
	Net current period other comprehensive income		-1,771		-35		72		-1,734
	Balance at December 31, 2014	$	-4,264	$	131	$	-7,749	$	-11,882
	(Dollars in Thousands)	Foreign Currency Translation Adjustments		Unrealized Gains and Losses on Available-for-Sale Securities		Pension and Postretirement Plans		Comprehensive (Loss) Income
	Balance at September 30, 2013 (As Restated)	$	-383	$	132	$	-4,157	$	-4,408
	Other comprehensive income before reclassifications		-256		43		-		-213
	Amounts reclassified from accumulated other comprehensive income		-		-122		45		-77
	Net current period other comprehensive income		-256		-79		45		-290
	Balance at December 31, 2013 (As Restated)	$	-639	$	53	$	-4,112	$	-4,698
Summary Of Reclassifications Out Of Accumulated Other Comprehensive Income (Loss)
	Pension and Postretirement Plans (1)	Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
				(As Restated)
	Amortization of net loss	$	72	$	45
	Total before tax		72		45
	Provision for income taxes		-		-
	Total net of tax	$	72	$	45
	(1)These accumulated other comprehensive loss components are included in the computation of net periodic benefit costs (refer to Note 5 of the Notes to Consolidated Financial Statements for additional details regarding employee benefit plans).
	Unrealized Gains and Losses on Available-for-Sale Securities	Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
				(As Restated)
	Realized gains on available-for-sale securities into earnings (1)	$	-92	$	-122
	Total before tax		-92		-122
	Provision for income taxes (2)		-		-
	Total net of tax	$	-92	$	-122
	(1)This amount is reported in Interest Expense, net on the Consolidated Statements of Operations
	(2)This amount is reported in Income Tax Expense on the Consolidated Statements of Operations

Segment_Information_Tables

Segment Information (Tables)	3 Months Ended
	Dec. 31, 2014
Segment Information [Abstract]
Financial Information For Each Reportable Segment
		Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
				(As Restated)
	Revenues by segment:
	Radiation Measurement	$	26,491	$	28,183
	Medical Physics		8,484		7,739
	Medical Products		2,572		2,225
	Consolidated revenues	$	37,547	$	38,147
		Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
				(As Restated)
	Operating income (loss) by segment:
	Radiation Measurement	$	9,384	$	8,829
	Medical Physics		618		433
	Medical Products		334		-288
	Corporate		-4,195		-3,549
	Consolidated operating income	$	6,141	$	5,425
	(Dollars in Thousands)	December 31,		September 30,
		2014		2014
	Segment assets:
	Radiation Measurement	$	142,577	$	148,151
	Medical Physics		39,295		38,851
	Medical Products		48,337		48,164
	Eliminations		-19,362		-18,580
	Consolidated assets	$	210,847	$	216,586

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	3 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Schedule Of Related Party Transactions
		Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
	Sales to Aquila	$	1,743	$	2,076
	Purchases from Aquila		8		-
	(Dollars in Thousands)	December 31,		September 30,
		2014		2014
	Amounts in accounts receivable	$	1,812	$	3,799
	Amounts in accounts payable		-		227
		Three Months Ended
		December 31,
	(Dollars in Thousands)	2014		2013
	Sales to Nagase	$	30	$	169
	Purchases from Nagase		266		857
	(Dollars in Thousands)	December 31,		September 30,
		2014		2014
	Amounts in accounts receivable	$	11	$	27
	Amounts in accounts payable		41		60

Basis_Of_Presentation_And_Cons2

Basis Of Presentation And Consolidation (Net Income (Loss) And Diluted Net Income (Loss) Per Share) (Details) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Equity in joint ventures	$696	$1,281
Income before taxes	6,135	5,928
Income tax expense (benefit)	1,610	1,899
Less amounts attributed to noncontrolling interest	148	208
Net loss attributed to Landauer, Inc.	4,377	3,821
Earnings Per Share, Diluted, Total	$0.46	$0.40
As Previously Reported [Member]
Equity in joint ventures		573
Income before taxes		4,743
Income tax expense (benefit)		1,496
Less amounts attributed to noncontrolling interest		196
Net loss attributed to Landauer, Inc.		3,051
Total adjustments, Diluted Net Income (Loss) Per Share		$0.32
Earnings Per Share, Diluted, Total		$0.32
Adjustment [Member]
Revenue and accounts receivable		252
Dosimetry devices		12
Long-term investments		79
Sales taxes		-16
Intangible assets		150
Equity in joint ventures		708
Income before taxes		1,185
Income tax expense (benefit)		403
Less amounts attributed to noncontrolling interest		12
Net loss attributed to Landauer, Inc.		$770
Total adjustments, Diluted Net Income (Loss) Per Share		$0.12
Income tax expense (benefit), Diluted Net Income (Loss) Per Share		$0.04
Less amounts attributed to noncontrolling interest, Diluted Net Income (Loss) Per Share
Earnings Per Share, Diluted, Total		$0.08

Basis_Of_Presentation_And_Cons3

Basis Of Presentation And Consolidation (Consolidated Statements Of Income) (Details) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Service revenues	$32,057	$31,745
Product revenues	5,490	6,402
Net revenues	37,547	38,147
Costs and expenses:
Cost of Services	15,634	15,010
Cost of Goods Sold	2,117	3,375
Total cost of sales	17,751	18,385
Gross profit	19,796	19,762
Selling, general, and administrative	13,655	14,226
Acquisition, reorganization and nonrecurring costs		111
Operating income	6,141	5,425
Equity in income of joint ventures	696	1,281
Interest expense, net	-953	-937
Other (expense) income, net	251	159
Income before taxes	6,135	5,928
Income tax expense	1,610	1,899
Net loss	4,525	4,029
Less: Net income attributed to noncontrolling interest	148	208
Net loss attributed to Landauer, Inc.	4,377	3,821
Net loss per share attributable to Landauer, Inc. shareholders:
Basic	$0.46	$0.40
Weighted average basic shares outstanding	9,446	9,422
Diluted	$0.46	$0.40
Weighted average diluted shares outstanding	9,474	9,467
As Previously Reported [Member]
Service revenues		31,894
Product revenues		5,811
Net revenues		37,705
Costs and expenses:
Cost of Services		15,049
Cost of Goods Sold		3,158
Total cost of sales		18,207
Gross profit		19,498
Selling, general, and administrative		14,362
Acquisition, reorganization and nonrecurring costs		111
Operating income		5,025
Equity in income of joint ventures		573
Interest expense, net		-892
Other (expense) income, net		37
Income before taxes		4,743
Income tax expense		1,496
Net loss		3,247
Less: Net income attributed to noncontrolling interest		196
Net loss attributed to Landauer, Inc.		3,051
Net loss per share attributable to Landauer, Inc. shareholders:
Basic		$0.32
Weighted average basic shares outstanding		9,422
Diluted		$0.32
Weighted average diluted shares outstanding		9,467
Adjustment [Member]
Costs and expenses:
Equity in income of joint ventures		708
Income before taxes		1,185
Income tax expense		403
Less: Net income attributed to noncontrolling interest		12
Net loss attributed to Landauer, Inc.		$770
Net loss per share attributable to Landauer, Inc. shareholders:
Diluted		$0.08

Basis_Of_Presentation_And_Cons4

Basis Of Presentation And Consolidation (Consolidated Statement Of Cash Flows) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net (loss) income	$4,525	$4,029
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,078	3,732
Gain on investments	-111	-268
Equity in income of joint ventures	-696	-1,281
Dividends from joint ventures	1,139	1,340
Stock-based compensation and related net tax benefits	437	282
Current and long-term deferred taxes, net	-1,195	260
Changes in operating assets and liabilities:
Decrease in accounts receivable, net	4,985	4,482
(Increase) decrease in prepaid taxes	-214	901
(Increase) decrease in other operating assets, net	-1,437	102
Decrease in accounts payable and other accrued liabilities	-971	-3,840
(Decrease) increase in other operating liabilities, net	-53	200
Net cash provided by operating activities	9,484	9,939
Cash flows used by investing activities:
Acquisition of property, plant and equipment	-1,384	-1,245
Acquisition of joint ventures and businesses, net of cash acquired		-1,800
Other investing activities, net	-315	97
Net cash used by investing activities	-1,699	-2,948
Cash flows (used) provided by financing activities:
Net borrowings on revolving credit facility		-21
Long-term borrowings - loan	8,800	14,000
Long-term borrowings - repayment	-8,800	-13,000
Dividends paid to stockholders	-5,347	-5,274
Other financing activities, net	-331	49
Net cash used by financing activities	-5,678	-4,246
Effects of foreign currency translation	-471	49
Net increase in cash and cash equivalents	1,636	2,794
Opening balance - cash and cash equivalents	6,761	8,672
Ending balance - cash and cash equivalents	8,397	11,466
As Previously Reported [Member]
Cash flows from operating activities:
Net (loss) income		3,247
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		3,894
Gain on investments		-146
Equity in income of joint ventures		-573
Dividends from joint ventures		1,340
Stock-based compensation and related net tax benefits		282
Current and long-term deferred taxes, net		292
Changes in operating assets and liabilities:
Decrease in accounts receivable, net		4,396
(Increase) decrease in prepaid taxes		466
(Increase) decrease in other operating assets, net		-88
Decrease in accounts payable and other accrued liabilities		-3,328
(Decrease) increase in other operating liabilities, net		200
Net cash provided by operating activities		9,982
Cash flows used by investing activities:
Acquisition of property, plant and equipment		-1,245
Acquisition of joint ventures and businesses, net of cash acquired		-1,800
Other investing activities, net		-573
Net cash used by investing activities		-3,618
Cash flows (used) provided by financing activities:
Net borrowings on revolving credit facility		-21
Long-term borrowings - loan		14,000
Long-term borrowings - repayment		-13,000
Dividends paid to stockholders		-5,274
Other financing activities, net		49
Net cash used by financing activities		-4,246
Effects of foreign currency translation		-30
Net increase in cash and cash equivalents		2,088
Opening balance - cash and cash equivalents		11,184
Ending balance - cash and cash equivalents		$13,272

Fair_Value_Measurements_Narrat

Fair Value Measurements (Narrative) (Details) (USD $)	3 Months Ended
	Dec. 31, 2014
Fair Value Measurements [Abstract]
Discount rate	11.00%
Transfers between fair value hierarchy levels	$0

Fair_Value_Measurements_Financ

Fair Value Measurements (Financial Assets Measured At Fair Value On A Recurring Basis) (Details) (USD $)	Dec. 31, 2014	Sep. 30, 2014
In Thousands, unless otherwise specified
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$167	$105
Mutual funds	3,845	3,629
Total financial assets at fair value	4,012	3,734
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	2,179	2,382
Total financial assets at fair value	$2,179	$2,382

Income_Per_Common_Share_Comput

Income Per Common Share (Computation Of Net Income (Loss) Per Share) (Details) (USD $)	3 Months Ended		12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2014	Mar. 09, 2015
Earnings Per Share [Line Items]
Net income attributed to Landauer, Inc.	$4,377	$3,821
Less: Income allocated to unvested restricted stock	29	46
Net income available to common stockholders	4,348	3,775
Basic weighted average shares outstanding	9,446	9,422
Net income per share - Basic	$0.46	$0.40
Effect of dilutive securities	$28	$45
Diluted weighted averages shares outstanding	9,474	9,467
Net income per share - Diluted	$0.46	$0.40
Dividends paid per share	$0.55	$0.55	$0.55
Subsequent Event [Member]
Earnings Per Share [Line Items]
Dividends declared				$0.28

Employee_Benefit_Plans_Narrati

Employee Benefit Plans (Narrative) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Employee Benefit Plans [Abstract]
Employer contribution for defined contribution plans	$407	$458

Employee_Benefit_Plans_Schedul

Employee Benefit Plans (Schedule Of Net Periodic Benefit Costs) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$364	$375
Expected return on plan assets	-396	-377
Amortization of net gain	84	48
Net periodic benefit cost	52	46
Other Postretirement Benefit Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	13	15
Interest cost	8	13
Amortization of net gain	-12	-3
Net periodic benefit cost	$9	$25

Goodwill_Narrative_Details

Goodwill (Narrative) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Abstract]
Amortization expense	$563	$1,056

Goodwill_Changes_In_The_Carryi

Goodwill (Changes In The Carrying Amount Of Goodwill, By Reportable Segment) (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2014
Goodwill [Line Items]
Goodwill	$107,286	$106,294
Accumulated goodwill impairment	-64,068	-64,068
Goodwill	43,218	42,226
Effects of foreign currency	-992
Radiation Measurement [Member]
Goodwill [Line Items]
Goodwill	18,961	18,038
Goodwill	18,961	18,038
Effects of foreign currency	-923
Medical Physics [Member]
Goodwill [Line Items]
Goodwill	22,611	22,611
Goodwill	22,611	22,611
Medical Products [Member]
Goodwill [Line Items]
Goodwill	65,714	65,645
Accumulated goodwill impairment	-64,068	-64,068
Goodwill	1,646	1,577
Effects of foreign currency	($69)

Goodwill_Other_Intangible_Asse

Goodwill (Other Intangible Assets) (Details) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$51,533	$51,656
Accumulated Amortization	37,769	37,579
Net Carrying Amount	13,764	14,077
Intangibles Impairment Charge	20,820	20,820
Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	43,756	44,138
Accumulated Amortization	33,053	32,934
Net Carrying Amount	10,703	11,204
Intangibles Impairment Charge	18,657	18,657
Trademarks And Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,176	2,176
Accumulated Amortization	2,051	2,051
Net Carrying Amount	125	125
Intangibles Impairment Charge	1,498	1,498
Licenses And Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5,024	4,765
Accumulated Amortization	2,108	2,037
Net Carrying Amount	2,916	2,728
Intangibles Impairment Charge	665	665
Other Intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	577	577
Accumulated Amortization	557	557
Net Carrying Amount	$20	$20

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Loss (Changes In Each Component Of AOCI) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	($10,148)	($4,408)
Other comprehensive income before reclassifications	-1,714	-213
Amounts reclassified from accumulated other comprehensive income	-20	-77
Net current period other comprehensive income	-1,734	-290
Balance	-11,882	-4,698
Foreign Currency Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	-2,493	-383
Other comprehensive income before reclassifications	-1,771	-256
Net current period other comprehensive income	-1,771	-256
Balance	-4,264	-639
Unrealized Gains and Losses on Available-for-Sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	166	132
Other comprehensive income before reclassifications	57	43
Amounts reclassified from accumulated other comprehensive income	-92	-122
Net current period other comprehensive income	-35	-79
Balance	131	53
Pension And Postretirement Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	-7,821	-4,157
Amounts reclassified from accumulated other comprehensive income	72	45
Net current period other comprehensive income	72	45
Balance	($7,749)	($4,112)

Accumulated_Other_Comprehensiv3

Accumulated Other Comprehensive Loss (Summary Of Reclassifications Out Of Accumulated Other Comprehensive Income (Loss)) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Provision for income taxes	$0	$0
Total net of tax	-72	-45
Total net of tax	-35	-79
Reclassification out of Accumulated Other Comprehensive Income [Member] | Pension And Postretirement Plans [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of net gain	72	45
Provision for income taxes
Total net of tax	72	45
Reclassification out of Accumulated Other Comprehensive Income [Member] | Unrealized Gains and Losses on Available-for-Sale Securities [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Realized gains on available-for-sale securities into earnings	-92	-122
Provision for income taxes
Total net of tax	($92)	($122)

Income_Taxes_Narrative_Details

Income Taxes (Narrative) (Details)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Taxes [Abstract]
Effective tax rate	26.20%	32.00%

Segment_Information_Details

Segment Information (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2014
Consolidated revenues	$37,547	$38,147
Consolidated operating income	6,141	5,425
Consolidated Assets	210,847		216,586
Radiation Measurement [Member]
Consolidated revenues	26,491	28,183
Consolidated operating income	9,384	8,829
Consolidated Assets	142,577		148,151
Medical Physics [Member]
Consolidated revenues	8,484	7,739
Consolidated operating income	618	433
Consolidated Assets	39,295		38,851
Medical Products [Member]
Consolidated revenues	2,572	2,225
Consolidated operating income	334	-288
Consolidated Assets	48,337		48,164
Eliminations [Member]
Consolidated Assets	-19,362		-18,580
Corporate [Member]
Consolidated operating income	($4,195)	($3,549)

Related_Party_Transactions_Nar

Related Party Transactions (Narrative) (Details) (Nagase-Landauer, Ltd. [Member])	Dec. 31, 2014
Nagase-Landauer, Ltd. [Member]
Related Party Transaction [Line Items]
Equity interest	50.00%

Related_Party_Transactions_Sch

Related Party Transactions (Schedule Of Related Party Transactions) (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2014
Aquila [Member]
Related Party Transaction [Line Items]
Sales to related party	$1,743	$2,076
Purchases from related party	8
Amounts in accounts receivable	1,812		3,799
Amounts in accounts payable			227
Nagase-Landauer, Ltd. [Member]
Related Party Transaction [Line Items]
Sales to related party	30	169
Purchases from related party	266	857
Amounts in accounts receivable	11		27
Amounts in accounts payable	$41		$60