Landauer (LDR) 10-Q 10 Aug 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Jun. 30, 2015	Aug. 06, 2015
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,015
Entity Registrant Name	LANDAUER INC
Trading Symbol	ldr
Entity Central Index Key	825,410
Current Fiscal Year End Date	--09-30
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		9,578,523

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Assets
Cash and cash equivalents	$ 8,441	$ 6,761
Receivables, net of allowances of $1,456 at June 30, 2015 and $1,872 at September 30, 2014	29,392	34,707
Inventories	7,456	6,687
Deferred income tax asset - current	2,352	2,369
Prepaid income taxes	2,346	1,836
Prepaid expenses and other current assets	2,742	1,973
Total current assets	52,729	54,333
Property, plant and equipment, at cost	109,430	104,010
Less accumulated depreciation and amortization	(62,730)	(57,253)
Net property, plant and equipment	46,700	46,757
Equity in joint ventures	23,315	23,835
Goodwill	40,850	43,218
Intangible assets, net of accumulated amortization of $38,177 at June 30, 2015 and $37,579 at September 30, 2014	13,181	14,077
Dosimetry devices, net of accumulated depreciation of $5,190 at June 30, 2015 and $4,353 at September 30, 2014	3,741	3,958
Deferred income tax assets	18,823	18,374
Other assets	8,735	12,034
Total assets	208,074	216,586
Liabilities
Accounts payable	4,625	6,248
Dividends payable	2,719	5,329
Deferred contract revenue	15,419	14,750
Accrued compensation and related costs	7,708	7,132
Accrued severance	411	2,731
Other accrued expenses	7,088	8,538
Total current liabilities	37,970	44,728
Non-current liabilities:
Long-term debt	134,385	133,585
Pension and postretirement obligations	19,123	19,475
Deferred income taxes	426	509
Uncertain income tax liabilities	2,145	3,284
Other non-current liabilities	1,290	1,271
Total liabilities	$ 195,339	$ 202,852
Commitments and Contingencies
Stockholders’ equity:
Preferred stock, $0.10 par value per share, authorized 1,000,000 shares; none issued
Common stock, $0.10 par value per share, authorized 20,000,000 shares; 9,663,531 and 9,577,874 shares issued and outstanding at June 30, 2015 and September 30, 2014, respectively	$ 966	$ 958
Additional paid in capital	41,556	40,317
Accumulated other comprehensive loss	(13,446)	(10,148)
Accumulated deficit	(17,518)	(18,873)
Landauer, Inc. stockholders' equity	11,558	12,254
Noncontrolling interest	1,177	1,480
Total stockholders' equity	12,735	13,734
Total Liabilities and Stockholders' Equity	$ 208,074	$ 216,586

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
Consolidated Balance Sheets [Abstract]
Receivables, allowances	$ 1,456	$ 1,872
Intangible assets, accumulated amortization	38,177	37,579
Dosimetry devices, accumulated depreciation	$ 5,190	$ 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	9,663,531	9,577,874
Common stock, shares outstanding	9,663,531	9,577,874

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands		3 Months Ended			9 Months Ended
		Jun. 30, 2015	Jun. 30, 2014		Jun. 30, 2015	Jun. 30, 2014
Revenues:
Service revenues		$ 31,924	$ 31,800	[1]	$ 96,223	$ 96,415	[1]
Product revenues		3,543	4,068	[1]	14,930	16,654	[1]
Total revenues		35,467	35,868	[1]	111,153	113,069	[1]
Costs and expenses:
Service costs		15,531	16,109	[1]	47,323	46,274	[1]
Product costs		1,290	1,821	[1]	5,860	8,373	[1]
Total cost of sales		16,821	17,930	[1]	53,183	54,647	[1]
Gross Profit		18,646	17,938	[1]	57,970	58,422	[1]
Selling, general, and administrative		13,535	13,819	[1]	41,088	41,795	[1]
Goodwill and intangible assets impairment charge	[1]		62,188			62,188
Acquisition, reorganization and nonrecurring costs	[1]		1,558			1,778
Operating income (loss)		5,111	(59,627)	[1]	16,882	(47,339)	[1]
Equity in income of joint ventures		428	256	[1]	1,804	2,072	[1]
Interest expense, net		(1,080)	(867)	[1]	(2,997)	(2,818)	[1]
Other (expense) income, net		158	(21)	[1]	(76)	143	[1]
Income (loss) before taxes		4,617	(60,259)	[1]	15,613	(47,942)	[1]
Income tax expense (benefit)		481	(24,225)	[1]	3,271	(20,413)	[1]
Net income (loss)		4,136	(36,034)	[1]	12,342	(27,529)	[1]
Less: Net income attributed to noncontrolling interest		81	301	[1]	363	471	[1]
Net income (loss) attributed to Landauer, Inc.		$ 4,055	$ (36,335)	[1]	$ 11,979	$ (28,000)	[1]
Net income (loss) per share attributable to Landauer, Inc. shareholders:
Basic		$ 0.42	$ (3.83)	[1]	$ 1.26	$ (2.96)	[1]
Weighted average basic shares outstanding		9,509	9,482	[1]	9,476	9,466	[1]
Diluted		$ 0.42	$ (3.83)	[1]	$ 1.25	$ (2.96)	[1]
Weighted average diluted shares outstanding		9,534	9,482	[1]	9,503	9,466	[1]
[1]	As Restated

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	[1]	Jun. 30, 2015	Jun. 30, 2014	[1]
Net income (loss)	$ 4,136	$ (36,034)		$ 12,342	$ (27,529)
Other comprehensive income:
Defined benefit pension and postretirement plans activity, net of taxes	46	46		137	137
Unrealized gains (losses) on available-for-sale securities, net of taxes	41	48		43	(6)
Foreign currency translation adjustment , net of taxes	227	(294)		(3,669)	(190)
Comprehensive (loss) income	4,450	(36,234)		8,853	(27,588)
Landauer, Inc. [Member]
Net income (loss)	4,055	(36,335)		11,979	(28,000)
Other comprehensive income:
Defined benefit pension and postretirement plans activity, net of taxes	46	46		137	137
Unrealized gains (losses) on available-for-sale securities, net of taxes	41	48		43	(6)
Foreign currency translation adjustment , net of taxes	220	(314)		(3,478)	(161)
Comprehensive (loss) income	4,362	(36,555)		8,681	(28,030)
Non-Controlling Interest [Member]
Net income (loss)	81	301		363	471
Other comprehensive income:
Foreign currency translation adjustment , net of taxes	7	20		(191)	(29)
Comprehensive (loss) income	$ 88	$ 321		$ 172	$ 442
[1]	As Restated

Consolidated Statements Of Com6

Consolidated Statements Of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Consolidated Statements Of Comprehensive Income [Abstract]
Defined benefit pension and postretirement plans activity, tax	$ 27	$ 0	$ 80	$ 0
Unrealized gains/(losses) on available-for-sale securities, tax	9	0	9	0
Foreign currency translation adjustment, tax	$ (184)	$ 0	$ 1,873	$ 0

Consolidated Statement Of Stock

Consolidated Statement Of Stockholders' Equity - 9 months ended Jun. 30, 2015 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid In Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Non-Controlling Interest [Member]	Total
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	$ 8	1,239				$ 1,247
Stock-based compensation arrangements, shares	85,657
Dividends				(10,624)	(475)	(11,099)
Net income (loss)				11,979	363	12,342
Foreign currency translation adjustment, net of tax			(3,478)		(191)	(3,669)
Unrealized gains (losses) on available-for-sale securities, net of tax			43			43
Defined benefit pension and postretirement plans activity, net of tax			137			137
Balance at Jun. 30, 2015	$ 966	$ 41,556	$ (13,446)	$ (17,518)	$ 1,177	$ 12,735
Balance, shares at Jun. 30, 2015	9,663,531					9,663,531

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands		9 Months Ended
		Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net income (loss)		$ 12,342	$ (27,529)	[1]
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization		9,274	11,419	[1]
Goodwill and other intangible impairment charge	[1]		62,188
Equity in income of joint ventures		(1,804)	(2,072)	[1]
Dividends from joint ventures		1,144	1,340	[1]
Stock-based compensation and related net tax benefits		1,422	1,066	[1]
Current and long-term deferred taxes, net		769	(21,829)	[1]
Loss (gain) on sale, disposal and abandonment of fixed assets		142	(35)	[1]
Gain on investments		(159)	(505)	[1]
Changes in operating assets and liabilities:
Decrease in accounts receivable, net		4,393	3,901	[1]
Increase in prepaid taxes		(606)	(2,224)	[1]
Increase in other operating assets, net		(594)	(73)	[1]
(Decrease) increase in accounts payable and other accrued liabilities		(3,366)	296	[1]
(Decrease) increase in other operating liabilities, net		(1,246)	608	[1]
Net cash provided by operating activities		21,711	26,551	[1]
Cash flows from investing activities:
Acquisition of property, plant and equipment		(6,224)	(3,056)	[1]
Acquisition of joint ventures and businesses, net of cash acquired	[1]		(1,800)
Other investing activities, net		(467)	(855)	[1]
Net cash used by investing activities		(6,691)	(5,711)	[1]
Cash flows from financing activities:
Net borrowings on revolving credit facility	[1]		(51)
Long-term borrowings - loan		26,300	27,500	[1]
Long-term borrowings - repayment		(25,500)	(32,000)	[1]
Dividends paid to stockholders		(13,237)	(15,771)	[1]
Other financing activities, net		(462)	(500)	[1]
Net cash used by financing activities		(12,899)	(20,822)	[1]
Effects of foreign currency translation		(441)	(52)	[1]
Net increase (decrease) in cash and cash equivalents		1,680	(34)	[1]
Opening balance - cash and cash equivalents		6,761	8,672	[1]
Ending balance - cash and cash equivalents		8,441	8,638	[1]
Accrued capital spending included in accounts payable and other accrued liabilities		$ 993	$ 308	[1]
[1]	As Restated

Basis Of Presentation And Conso

Basis Of Presentation And Consolidation	9 Months Ended
	Jun. 30, 2015
Basis Of Presentation And Consolidation [Abstract]
Basis Of Presentation And Consolidation	(1) Basis of Presentation and Consolidation As used herein, the terms “Company,” “Landauer,” “we,” “us,” and “our” refer collectively to Landauer, Inc. and its subsidiaries through which its various businesses are conducted. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and the instructions to Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. 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 intercompany balances and transactions have been 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 preparation of the interim consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the interim consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. We believe that we have included all normal recurring adjustments necessary for a fair presentation of the results for the interim period. Operating results for the quarter and nine months ended June 30, 2015 are not necessarily indicative of the results that may be expected for the fiscal year ending September 30, 2015. These 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 (the “Form 10-K”) 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 U.S. GAAP. The accounting policies followed by the Company are set forth in the Form 10-K, and there have been no changes to the accounting policies for the nine month period ended June 30, 2015 . Restatement and Revision 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 periods ended June 30, 2014. In accordance with accounting guidance presented in ASC 250-10 and SEC Staff Accounting Bulletin: No. 99 – Materiality (“SAB 99”), management assessed the materiality of these errors and concluded that they were material to the Company’s financial statements for the three and nine months ended June 30, 2014. The Company restated its financial statements for the three and nine month periods ended June 30, 2014 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 and nine months ended June 30, 2014: Three Months Ended June 30, 2014 (Unaudited) Nine Months Ended June 30, 2014 (Unaudited) (Dollars in Thousands, Except per Share) Net Income (Loss) Diluted Net Income (Loss) Per Share Net Income (Loss) Diluted Net Income (Loss) Per Share As previously reported $ $ $ $ Revenue and accounts receivable Dosimetry devices Long-term investments Sales taxes Intangible assets - Equity in joint ventures - Total adjustments Income tax expense (benefit) Less amounts attributed to noncontrolling interest - - - Net impact of adjustments As restated $ $ $ $ The effect of the restatement on the previously issued Consolidated Statement of Operations for the three and nine months ended June 30, 2014 is as follows: Three Months Ended June 30, 2014 (Unaudited) Nine Months Ended June 30, 2014 (Unaudited) (Dollars in Thousands, Except per Share) Previously Reported As Restated Previously Reported As Restated Service revenues $ $ $ $ Product revenues Net revenues Costs and expenses: Service costs Product costs Total cost of sales Gross profit Selling, general, and administrative Goodwill and other intangible assets impairment charge Acquisition, reorganization and nonrecurring costs Operating loss Equity in income of joint ventures Interest expense, net Other income (expense), net Loss before taxes Income tax benefit Net loss Less: Net income attributed to noncontrolling interest Net loss attributed to Landauer, Inc. $ $ $ $ Net loss per share attributed to Landauer, Inc. shareholders: Basic $ $ $ $ Weighted average basic shares outstanding Diluted $ $ $ $ Weighted average diluted shares outstanding The effect of the restatement on the previously issued Consolidated Statement of Cash Flows for the nine months ended June 30, 2014 is as follows: Nine Months Ended June 30, 2014 (Unaudited) (Dollars in Thousands) Previously Reported As Restated Cash flows from operating activities: Net loss $ $ Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation and amortization Goodwill and other intangible assets impairment charge Gain on sale, disposal and abandonment of assets Gain on investments Equity in income of joint ventures Dividends from joint ventures Stock-based compensation and related net tax benefits Current and long-term deferred taxes, net Changes in operating assets and liabilities: Decrease in accounts receivable, net Increase in prepaid taxes Increase in other operating assets, net Increase in accounts payable and other accrued liabilities Increase in other operating liabilities, net Net cash provided by operating activities Cash flows from investing activities: Acquisition of property, plant & equipment Acquisition of joint ventures and businesses, net of cash acquired Other investing activities, net Net cash used by investing activities Cash flows from financing activities: Net borrowings on revolving credit facility Long-term borrowings – loan Long-term borrowings – repayment Dividends paid to stockholders Other financing activities, net Net cash used by financing activities Effects of foreign currency translation Net decrease in cash and cash equivalents Opening balance – cash and cash equivalents Ending balance – cash and cash equivalents $ $ In connection with the preparation of the consolidated financial statements for the interim periods ended March 31, 2015, the Company identified errors in its previously issued financial statements for the interim periods ended June 30, 2014. The Company did not properly report sales to related parties in its Related Party Transactions footnote. As a result of these errors, the Company understated sales to Aquila by $1 and $2,361 for the three and nine months ended June 30, 2014, respectively, and understated sales to Nagase by $80 and $179 for the three and nine months ended June 30, 2014, respectively. In accordance with accounting guidance presented in SAB 99, management assessed the materiality of these errors and concluded that they were not material to the Company’s financial statements for the three and nine months ended June 30, 2014. The Company is revising its footnotes to the financial statements for the three and nine month periods ended June 30, 2014 to correct for these errors.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Jun. 30, 2015
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	(2) Recent Accounting Pronouncements Adoption of Accounting Standards Updates In April 2014 , the F inancial Accounting Standards Board (“F ASB ”) issued revised 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 wa s 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 results of operations, financial position and liquidity . 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 results of operations, financial position and liquidity . Accounting Standards Not Yet Adopted 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. In July 2015, the FASB deferred the effective date of the new revenue standard by one year. Public companies would now be required to adopt the new guidance for fiscal years , and interim periods within those fiscal years , beginning after December 15, 2017. The FASB decided to allow earlier adoption of the new revenue standard, but not earlier than the original effective date . This guidance is effective for the Company in the first quarter of fiscal 2019. The Company is currently evaluating the impact that adoption of this guidance will have on its results of operations, financial position and liquidity. 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 results of operations, financial position and liquidity. 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 results of operations, financial position and liquidity . 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 results of operations, financial position and liquidity. 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 results of operations, financial position and liquidity.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jun. 30, 2015
Fair Value Measurements [Abstract]
Fair Value Measurements	(3) Fair Value Measurements The Company estimate s the fair value of assets and liabilities in accordance with the framework established by the authoritative guidance for fair value measurements . The framework is based on the inputs used in valuation, gives the highest priority to quoted prices in active markets and requires that observable inputs be used in the valuations when available. The disclosure of fair value estimates in the fair value accounting guidance hierarchy is based on whether the significant inputs int o the valuation are observable. In determining the level of the hierarchy in which the estimate is disclosed, the highest priority is given to unadjusted quoted prices in active markets and the lowest priority to unobservable inputs that reflect the Company’s significant market assumptions. The level in the fair value hierarchy within which the fair value measurement is reported is based on the lowest level input that is significant to t he measurement in its entirety. The three levels of the hierarchy are as follows: · Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access as of the reporting date . · Level 2 – I nputs other than quoted prices included within Level 1 that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. · Level 3 – Unobservable inputs for the asset or liability used to measure fair value that reflect the Company’s own assumptions about the assumptions market participants would use in pricing the asset or liability. Financial assets measured at fair value on a recurring basis are summarized below: Fair Value Measurements at June 30, 2015 (Dollars in Thousands) Level 1 Level 2 Level 3 Asset Category Cash equivalents $ $ - $ - Mutual funds - - Available-for-sale securities - - Total financial assets at fair value $ $ $ - Fair Value Measurements at September 30, 2014 (Dollars in Thousands) Level 1 Level 2 Level 3 Asset Category Cash equivalents $ $ - $ - Mutual funds - - Available-for-sale securities - - Total financial assets at fair value $ $ $ - 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 June 30, 2015 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 $798 as of June 30, 2015 and is reported in other accrued expenses and other non-current liabilities at $137 and $661 , respectively. The contingent consideration liability is classified as Level 3. The Company had no material assets or liabilities that were measured at fair value on a non-recurring basis during the nine months ended June 30, 2015 or fiscal year ended September 3 0 , 2014. There were no transfers between fair value hierarchy levels during these periods.

Income (Loss) Per Common Share

Income (Loss) Per Common Share	9 Months Ended
	Jun. 30, 2015
Income (Loss) Per Common Share [Abstract]
Income (Loss) Per Common Share	(4) Income (Loss) per Common Share Basic net income (loss) per share was computed by dividing net income (loss) available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per share was computed by dividing net income (loss) 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 (loss) per share: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands, Except per Share) 2015 2014 (As Restated) 2015 2014 (As Restated) Basic Net Income (Loss) per Share: Net income (loss) attributed to Landauer, Inc. $ $ $ $ Less: Income allocated to unvested restricted stock - - Net income (loss) available to common stockholders $ $ $ $ Basic weighted average shares outstanding Net income (loss) per share - Basic $ $ $ $ Diluted Net Income (Loss) per Share: Net income (loss) attributed to Landauer, Inc. $ $ $ $ Less: Income allocated to unvested restricted stock - - Net income (loss) available to common stockholders $ $ $ $ Basic weighted average shares outstanding Effect of dilutive securities - - Diluted weighted averages shares outstanding Net income (loss) per share - Diluted $ $ $ $ Dividends paid per share $ $ $ $ In periods where losses are recorded, inclusion of potentially dilutive securities in the calculation would decrease the loss per common share and, therefore, these securities are not added to the weighted average number of shares outstanding. The computations of diluted net loss per common share for the three and nine months ended June 30, 2014 did not include the following outstanding shares of restricted stock as well as the effects of options to acquire common stock as the inclusion of these securities would have been antidilutive: Three Months Ended June 30, Nine Months Ended June 30, 2015 2014 2015 2014 Effect of antidilutive securities - -

Employee Benefit Plans

Employee Benefit Plans	9 Months Ended
	Jun. 30, 2015
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 June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 2015 2014 Interest cost $ $ $ $ Expected return on plan assets Amortization of net loss Net periodic benefit cost $ $ $ $ Other Benefits Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 2015 2014 Service cost $ $ $ $ Interest cost Amortization of net gain Net periodic benefit cost $ $ $ $ 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 June 30 , 2015 and 2014 were $500 and $495 , respectively. Amounts expensed during the nine months ended June 30 , 2015 and 2014 were $1,349 and $1,354 , respectively.

Goodwill And Intangible Assets

Goodwill And Intangible Assets	9 Months Ended
	Jun. 30, 2015
Goodwill And Intangible Assets [Abstract]
Goodwill And Intangible Assets	(6) Goodwill and Intangible Assets Changes in the carrying amount of goodwill by reportable segment for the nine months ended June 3 0 , 2015 were as follows: (Dollars in Thousands) Radiation Measurement Medical Physics Medical Products Total Balance as of September 30, 2014 Goodwill $ $ $ $ Accumulated impairment losses - - Balance as of September 30, 2014 $ $ $ $ Effects of foreign currency - Balance as of June 30, 2015 Goodwill $ $ $ $ Accumulated impairment losses - - Balance as of June 30, 2015 $ $ $ $ Intangible assets consisted of the following: June 30, 2015 (Dollars in Thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Accumulated Intangibles Impairment Charge Customer lists $ $ $ $ Trademarks and tradenames Licenses and patents Other intangibles - Intangible assets $ $ $ $ September 30, 2014 (Dollars in Thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Accumulated Intangibles Impairment Charge Customer lists $ $ $ $ Trademarks and tradenames Licenses and patents Other intangibles - Intangible assets $ $ $ $ Identifiable intangible assets with finite lives are amortized over their estimated useful lives. Intangible asset amortization expense was $ 560 and $ 1,681 for the three and nine months ended June 30 , 2015 and $897 and $3,119 for the three and nine months ended June 30 , 2014.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Jun. 30, 2015
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 nine months ended June 30 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 $ $ $ $ Other comprehensive (loss) income before reclassifications - Amounts reclassified from accumulated other comprehensive (loss) income - Net current period other comprehensive (loss) income Balance at June 30, 2015 $ $ $ $ (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) $ $ $ $ Other comprehensive (loss) income before reclassifications - Amounts reclassified from accumulated other comprehensive (loss) income - Net current period other comprehensive (loss) income Balance at June 30, 2014 (As Restated) $ $ $ $ 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 June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 (As Restated) 2015 2014 (As Restated) Amortization of net loss $ $ $ $ Total before tax Provision for income taxes - - Total net of tax $ $ $ $ (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 June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 (As Restated) 2015 2014 (As Restated) Realized gains on available-for-sale securities into earnings (1) $ - $ $ $ Total before tax - Provision for income taxes (2) - - Total net of tax $ $ $ $ (1) This amount is reported in Interest expense, net on the Consolidated Statements of Operations (2) This amount is reported in Income tax expense (benefit) on the Consolidated Statements of Operations

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2015
Income Taxes [Abstract]
Income Taxes	(8) Income Taxes The effective tax rates for the three months ended June 30, 2015 and 2014 were 10.4% and 40.2% , respectively. The decrease in the effective tax rate was primarily due to the mix of earnings between jurisdictions with differing tax rates and the realization of an unrecognized tax benefit. The effective tax rates for the nine months ended June 30, 2015 and 2014 were 21.0% and 42.6% , respectively. The decrease in the effective tax rate was primarily due to the enactment of the research and development credit for calendar year 2014 in the first fiscal quarter of 2015, the mix of earnings between jurisdictions with differing tax rates and the realization of an unrecognized tax benefit. The Company believes it is reasonably possible that $592 of unrecognized tax benefits will be realized in fiscal year 2016.

Segment Information

Segment Information	9 Months Ended
	Jun. 30, 2015
Segment Information [Abstract]
Segment Information	(9) Segment Information The Company is organized into three reportable business segments: Radiation Measurement, Medical Physics and Medical Products . These segments reflect the manner in which the Company’s businesses are currently managed and represent an aggregation of services and products based on type of customer and how the business es are marketed. For more information regarding the nature of the Company’s services and products , see N ote 1 7 of the N otes to C onsolidated F inancial S tatements in the Form 10-K . The following tables summarize financial information for each reportable segment: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 (As Restated) 2015 2014 (As Restated) Revenues by segment: Radiation Measurement $ $ $ $ Medical Physics Medical Products Consolidated revenues $ $ $ $ Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 (As Restated) 2015 2014 (As Restated) Operating income (loss) by segment: Radiation Measurement $ $ $ $ Medical Physics Medical Products Corporate Consolidated operating income (loss) $ $ $ $ (Dollars in Thousands) June 30, 2015 September 30, 2014 Segment assets: Radiation Measurement $ $ Medical Physics Medical Products Eliminations Consolidated assets $ $

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jun. 30, 2015
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 Aqu ila for its military contract. Certain amounts reported in the tables below for the three and nine months ended June 30 , 2014 have been corrected for an error discussed in Note 1. The sales to and purchases from Aquila were as follows for the periods ended: Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 2015 2014 Sales to Aquila $ $ - $ $ Purchases from Aquila Balance sheet items were as follows for the periods ended: (Dollars in Thousands) June 30, 2015 September 30, 2014 Amounts in accounts receivable $ $ Amounts in accounts payable 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 June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 2015 2014 Sales to Nagase $ $ $ $ Purchases from Nagase Balance sheet items were as follows for the periods ended: (Dollars in Thousands) June 30, 2015 September 30, 2014 Amounts in accounts receivable $ $ Amounts in accounts payable

Basis Of Presentation And Con19

Basis Of Presentation And Consolidation (Tables)	9 Months Ended
	Jun. 30, 2015
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 and nine months ended June 30, 2014: Three Months Ended June 30, 2014 (Unaudited) Nine Months Ended June 30, 2014 (Unaudited) (Dollars in Thousands, Except per Share) Net Income (Loss) Diluted Net Income (Loss) Per Share Net Income (Loss) Diluted Net Income (Loss) Per Share As previously reported $ $ $ $ Revenue and accounts receivable Dosimetry devices Long-term investments Sales taxes Intangible assets - Equity in joint ventures - Total adjustments Income tax expense (benefit) Less amounts attributed to noncontrolling interest - - - Net impact of adjustments As restated $ $ $ $ The effect of the restatement on the previously issued Consolidated Statement of Operations for the three and nine months ended June 30, 2014 is as follows: Three Months Ended June 30, 2014 (Unaudited) Nine Months Ended June 30, 2014 (Unaudited) (Dollars in Thousands, Except per Share) Previously Reported As Restated Previously Reported As Restated Service revenues $ $ $ $ Product revenues Net revenues Costs and expenses: Service costs Product costs Total cost of sales Gross profit Selling, general, and administrative Goodwill and other intangible assets impairment charge Acquisition, reorganization and nonrecurring costs Operating loss Equity in income of joint ventures Interest expense, net Other income (expense), net Loss before taxes Income tax benefit Net loss Less: Net income attributed to noncontrolling interest Net loss attributed to Landauer, Inc. $ $ $ $ Net loss per share attributed to Landauer, Inc. shareholders: Basic $ $ $ $ Weighted average basic shares outstanding Diluted $ $ $ $ Weighted average diluted shares outstanding The effect of the restatement on the previously issued Consolidated Statement of Cash Flows for the nine months ended June 30, 2014 is as follows: Nine Months Ended June 30, 2014 (Unaudited) (Dollars in Thousands) Previously Reported As Restated Cash flows from operating activities: Net loss $ $ Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation and amortization Goodwill and other intangible assets impairment charge Gain on sale, disposal and abandonment of assets Gain on investments Equity in income of joint ventures Dividends from joint ventures Stock-based compensation and related net tax benefits Current and long-term deferred taxes, net Changes in operating assets and liabilities: Decrease in accounts receivable, net Increase in prepaid taxes Increase in other operating assets, net Increase in accounts payable and other accrued liabilities Increase in other operating liabilities, net Net cash provided by operating activities Cash flows from investing activities: Acquisition of property, plant & equipment Acquisition of joint ventures and businesses, net of cash acquired Other investing activities, net Net cash used by investing activities Cash flows from financing activities: Net borrowings on revolving credit facility Long-term borrowings – loan Long-term borrowings – repayment Dividends paid to stockholders Other financing activities, net Net cash used by financing activities Effects of foreign currency translation Net decrease in cash and cash equivalents Opening balance – cash and cash equivalents Ending balance – cash and cash equivalents $ $

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jun. 30, 2015
Fair Value Measurements [Abstract]
Financial Assets Measured At Fair Value On A Recurring Basis	Fair Value Measurements at June 30, 2015 (Dollars in Thousands) Level 1 Level 2 Level 3 Asset Category Cash equivalents $ $ - $ - Mutual funds - - Available-for-sale securities - - Total financial assets at fair value $ $ $ - Fair Value Measurements at September 30, 2014 (Dollars in Thousands) Level 1 Level 2 Level 3 Asset Category Cash equivalents $ $ - $ - Mutual funds - - Available-for-sale securities - - Total financial assets at fair value $ $ $ -

Income (Loss) Per Common Share

Income (Loss) Per Common Share (Tables)	9 Months Ended
	Jun. 30, 2015
Income (Loss) Per Common Share [Abstract]
Computation Of Net Income (Loss) Per Share	Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands, Except per Share) 2015 2014 (As Restated) 2015 2014 (As Restated) Basic Net Income (Loss) per Share: Net income (loss) attributed to Landauer, Inc. $ $ $ $ Less: Income allocated to unvested restricted stock - - Net income (loss) available to common stockholders $ $ $ $ Basic weighted average shares outstanding Net income (loss) per share - Basic $ $ $ $ Diluted Net Income (Loss) per Share: Net income (loss) attributed to Landauer, Inc. $ $ $ $ Less: Income allocated to unvested restricted stock - - Net income (loss) available to common stockholders $ $ $ $ Basic weighted average shares outstanding Effect of dilutive securities - - Diluted weighted averages shares outstanding Net income (loss) per share - Diluted $ $ $ $ Dividends paid per share $ $ $ $
Schedule Of Antidilutive Shares	Three Months Ended June 30, Nine Months Ended June 30, 2015 2014 2015 2014 Effect of antidilutive securities - -

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	9 Months Ended
	Jun. 30, 2015
Employee Benefit Plans [Abstract]
Schedule Of Net Periodic Benefit Costs	Pension Benefits Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 2015 2014 Interest cost $ $ $ $ Expected return on plan assets Amortization of net loss Net periodic benefit cost $ $ $ $ Other Benefits Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 2015 2014 Service cost $ $ $ $ Interest cost Amortization of net gain Net periodic benefit cost $ $ $ $

Goodwill And Intangible Assets

Goodwill And Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2015
Goodwill And Intangible Assets [Abstract]
Changes In The Carrying Amount Of Goodwill, By Reportable Segment	(Dollars in Thousands) Radiation Measurement Medical Physics Medical Products Total Balance as of September 30, 2014 Goodwill $ $ $ $ Accumulated impairment losses - - Balance as of September 30, 2014 $ $ $ $ Effects of foreign currency - Balance as of June 30, 2015 Goodwill $ $ $ $ Accumulated impairment losses - - Balance as of June 30, 2015 $ $ $ $
Other Intangible Assets	June 30, 2015 (Dollars in Thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Accumulated Intangibles Impairment Charge Customer lists $ $ $ $ Trademarks and tradenames Licenses and patents Other intangibles - Intangible assets $ $ $ $ September 30, 2014 (Dollars in Thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Accumulated Intangibles Impairment Charge Customer lists $ $ $ $ Trademarks and tradenames Licenses and patents Other intangibles - Intangible assets $ $ $ $

Accumulated Other Comprehensi24

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Jun. 30, 2015
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 $ $ $ $ Other comprehensive (loss) income before reclassifications - Amounts reclassified from accumulated other comprehensive (loss) income - Net current period other comprehensive (loss) income Balance at June 30, 2015 $ $ $ $ (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) $ $ $ $ Other comprehensive (loss) income before reclassifications - Amounts reclassified from accumulated other comprehensive (loss) income - Net current period other comprehensive (loss) income Balance at June 30, 2014 (As Restated) $ $ $ $
Summary Of Reclassifications Out Of Accumulated Other Comprehensive Income (Loss)	Pension and Postretirement Plans (1) Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 (As Restated) 2015 2014 (As Restated) Amortization of net loss $ $ $ $ Total before tax Provision for income taxes - - Total net of tax $ $ $ $ (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 June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 (As Restated) 2015 2014 (As Restated) Realized gains on available-for-sale securities into earnings (1) $ - $ $ $ Total before tax - Provision for income taxes (2) - - Total net of tax $ $ $ $ (1) This amount is reported in Interest expense, net on the Consolidated Statements of Operations (2) This amount is reported in Income tax expense (benefit) on the Consolidated Statements of Operations

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Jun. 30, 2015
Segment Information [Abstract]
Financial Information For Each Reportable Segment	Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 (As Restated) 2015 2014 (As Restated) Revenues by segment: Radiation Measurement $ $ $ $ Medical Physics Medical Products Consolidated revenues $ $ $ $ Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 (As Restated) 2015 2014 (As Restated) Operating income (loss) by segment: Radiation Measurement $ $ $ $ Medical Physics Medical Products Corporate Consolidated operating income (loss) $ $ $ $ (Dollars in Thousands) June 30, 2015 September 30, 2014 Segment assets: Radiation Measurement $ $ Medical Physics Medical Products Eliminations Consolidated assets $ $

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Schedule Of Related Party Transactions	Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 2015 2014 Sales to Aquila $ $ - $ $ Purchases from Aquila (Dollars in Thousands) June 30, 2015 September 30, 2014 Amounts in accounts receivable $ $ Amounts in accounts payable Three Months Ended June 30, Nine Months Ended June 30, (Dollars in Thousands) 2015 2014 2015 2014 Sales to Nagase $ $ $ $ Purchases from Nagase (Dollars in Thousands) June 30, 2015 September 30, 2014 Amounts in accounts receivable $ $ Amounts in accounts payable

Basis Of Presentation And Con27

Basis Of Presentation And Consolidation (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Aquila [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sales to related party	$ 1		$ 3,674	$ 681
Aquila [Member] | Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sales to related party		$ 1		2,361
Nagase-Landauer, Ltd. [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sales to related party	$ 169	276	$ 924	897
Nagase-Landauer, Ltd. [Member] | Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sales to related party		$ 80		$ 179

Basis Of Presentation And Con28

Basis Of Presentation And Consolidation (Net Income (Loss) And Diluted Net Income (Loss) Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014		Jun. 30, 2015	Jun. 30, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Equity in joint ventures	$ 428	$ 256	[1]	$ 1,804	$ 2,072	[1]
Income (loss) before taxes	4,617	(60,259)	[1]	15,613	(47,942)	[1]
Income tax expense (benefit)	481	(24,225)	[1]	3,271	(20,413)	[1]
Less amounts attributed to noncontrolling interest	81	301	[1]	363	471	[1]
Net income (loss) attributed to Landauer, Inc.	$ 4,055	$ (36,335)	[1]	$ 11,979	$ (28,000)	[1]
Earnings Per Share, Diluted, Total	$ 0.42	$ (3.83)	[1]	$ 1.25	$ (2.96)	[1]
As Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Equity in joint ventures		$ 256			$ 1,364
Income (loss) before taxes		(61,347)			(49,687)
Income tax expense (benefit)		(25,030)			(21,580)
Less amounts attributed to noncontrolling interest		309			471
Net income (loss) attributed to Landauer, Inc.		$ (36,626)			$ (28,578)
Total adjustments, Diluted Net Income (Loss) Per Share		$ (3.86)			$ (3.02)
Earnings Per Share, Diluted, Total		$ (3.86)			$ (3.02)
Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue and accounts receivable		$ 1,138			$ 890
Dosimetry devices		13			38
Long-term investments		(48)			6
Sales taxes		$ (15)			(47)
Intangible assets					150
Equity in joint ventures					708
Income (loss) before taxes		$ 1,088			1,745
Income tax expense (benefit)		805			$ 1,167
Less amounts attributed to noncontrolling interest		(8)
Net income (loss) attributed to Landauer, Inc.		$ 291			$ 578
Total adjustments, Diluted Net Income (Loss) Per Share		$ 0.11			$ 0.18
Income tax expense (benefit), Diluted Net Income (Loss) Per Share		$ 0.08			$ 0.12
Less amounts attributed to noncontrolling interest, Diluted Net Income (Loss) Per Share
Earnings Per Share, Diluted, Total		$ 0.03			$ 0.06
[1]	As Restated

Basis Of Presentation And Con29

Basis Of Presentation And Consolidation (Consolidated Statements Of Income) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended			9 Months Ended
		Jun. 30, 2015	Jun. 30, 2014		Jun. 30, 2015	Jun. 30, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Service revenues		$ 31,924	$ 31,800	[1]	$ 96,223	$ 96,415	[1]
Product revenues		3,543	4,068	[1]	14,930	16,654	[1]
Total revenues		35,467	35,868	[1]	111,153	113,069	[1]
Costs and expenses:
Cost of Services		15,531	16,109	[1]	47,323	46,274	[1]
Cost of Goods Sold		1,290	1,821	[1]	5,860	8,373	[1]
Total cost of sales		16,821	17,930	[1]	53,183	54,647	[1]
Gross profit		18,646	17,938	[1]	57,970	58,422	[1]
Selling, general, and administrative		13,535	13,819	[1]	41,088	41,795	[1]
Goodwill and other intangible impairment charge	[1]		62,188			62,188
Acquisition, reorganization and nonrecurring costs	[1]		1,558			1,778
Operating income (loss)		5,111	(59,627)	[1]	16,882	(47,339)	[1]
Equity in income of joint ventures		428	256	[1]	1,804	2,072	[1]
Interest expense, net		(1,080)	(867)	[1]	(2,997)	(2,818)	[1]
Other (expense) income, net		158	(21)	[1]	(76)	143	[1]
Income (loss) before taxes		4,617	(60,259)	[1]	15,613	(47,942)	[1]
Income tax expense (benefit)		481	(24,225)	[1]	3,271	(20,413)	[1]
Net income (loss)		4,136	(36,034)	[1]	12,342	(27,529)	[1]
Less: Net income attributed to noncontrolling interest		81	301	[1]	363	471	[1]
Net income (loss) attributed to Landauer, Inc.		$ 4,055	$ (36,335)	[1]	$ 11,979	$ (28,000)	[1]
Net income (loss) per share attributable to Landauer, Inc. shareholders:
Basic		$ 0.42	$ (3.83)	[1]	$ 1.26	$ (2.96)	[1]
Weighted average basic shares outstanding		9,509	9,482	[1]	9,476	9,466	[1]
Diluted		$ 0.42	$ (3.83)	[1]	$ 1.25	$ (2.96)	[1]
Weighted average diluted shares outstanding		9,534	9,482	[1]	9,503	9,466	[1]
As Previously Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Service revenues			$ 31,013			$ 95,890
Product revenues			3,753			16,135
Total revenues			34,766			112,025
Costs and expenses:
Cost of Services			16,149			46,393
Cost of Goods Sold			1,830			8,138
Total cost of sales			17,979			54,531
Gross profit			16,787			57,494
Selling, general, and administrative			13,805			41,902
Goodwill and other intangible impairment charge			62,188			62,188
Acquisition, reorganization and nonrecurring costs			1,558			1,778
Operating income (loss)			(60,764)			(48,374)
Equity in income of joint ventures			256			1,364
Interest expense, net			(817)			(2,684)
Other (expense) income, net			(22)			7
Income (loss) before taxes			(61,347)			(49,687)
Income tax expense (benefit)			(25,030)			(21,580)
Net income (loss)			(36,317)			(28,107)
Less: Net income attributed to noncontrolling interest			309			471
Net income (loss) attributed to Landauer, Inc.			$ (36,626)			$ (28,578)
Net income (loss) per share attributable to Landauer, Inc. shareholders:
Basic			$ (3.86)			$ (3.02)
Weighted average basic shares outstanding			9,482			9,466
Diluted			$ (3.86)			$ (3.02)
Weighted average diluted shares outstanding			9,482			9,466
[1]	As Restated

Basis Of Presentation And Con30

Basis Of Presentation And Consolidation (Consolidated Statement Of Cash Flows) (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Jun. 30, 2015	Jun. 30, 2014		Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net loss		$ 4,136	$ (36,034)	[1]	$ 12,342	$ (27,529)	[1]
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization					9,274	11,419	[1]
Goodwill and other intangible impairment charge	[1]		62,188			62,188
Gain on sale, disposal and abandonment of assets					142	(35)	[1]
Gain on investments					(159)	(505)	[1]
Equity in income of joint ventures					(1,804)	(2,072)	[1]
Dividends from joint ventures					1,144	1,340	[1]
Stock-based compensation and related net tax benefits					1,422	1,066	[1]
Current and long-term deferred taxes, net					769	(21,829)	[1]
Changes in operating assets and liabilities:
Decrease in accounts receivable, net					4,393	3,901	[1]
Increase in prepaid taxes					(606)	(2,224)	[1]
Increase in other operating assets, net					(594)	(73)	[1]
Increase in accounts payable and other accrued liabilities					(3,366)	296	[1]
Increase in other operating liabilities, net					(1,246)	608	[1]
Net cash provided by operating activities					21,711	26,551	[1]
Cash flows from investing activities:
Acquisition of property, plant and equipment					(6,224)	(3,056)	[1]
Acquisition of joint ventures and businesses, net of cash acquired	[1]					(1,800)
Other investing activities, net					(467)	(855)	[1]
Net cash used by investing activities					(6,691)	(5,711)	[1]
Cash flows from financing activities:
Net borrowings on revolving credit facility	[1]					(51)
Long-term borrowings - loan					26,300	27,500	[1]
Long-term borrowings - repayment					(25,500)	(32,000)	[1]
Dividends paid to stockholders					(13,237)	(15,771)	[1]
Other financing activities, net					(462)	(500)	[1]
Net cash used by financing activities					(12,899)	(20,822)	[1]
Effects of foreign currency translation					(441)	(52)	[1]
Net increase (decrease) in cash and cash equivalents					1,680	(34)	[1]
Opening balance - cash and cash equivalents					6,761	8,672	[1]
Ending balance - cash and cash equivalents		$ 8,441	8,638	[1]	$ 8,441	8,638	[1]
As Previously Reported [Member]
Cash flows from operating activities:
Net loss			(36,317)			(28,107)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization						11,607
Goodwill and other intangible impairment charge			62,188			62,188
Gain on sale, disposal and abandonment of assets						(35)
Gain on investments						(369)
Equity in income of joint ventures						(1,364)
Dividends from joint ventures						1,340
Stock-based compensation and related net tax benefits						1,066
Current and long-term deferred taxes, net						(21,973)
Changes in operating assets and liabilities:
Decrease in accounts receivable, net						3,815
Increase in prepaid taxes						(3,247)
Increase in other operating assets, net						(227)
Increase in accounts payable and other accrued liabilities						1,379
Increase in other operating liabilities, net						608
Net cash provided by operating activities						26,681
Cash flows from investing activities:
Acquisition of property, plant and equipment						(3,056)
Acquisition of joint ventures and businesses, net of cash acquired						(1,800)
Other investing activities, net						(1,037)
Net cash used by investing activities						(5,893)
Cash flows from financing activities:
Net borrowings on revolving credit facility						(51)
Long-term borrowings - loan						27,500
Long-term borrowings - repayment						(32,000)
Dividends paid to stockholders						(15,771)
Other financing activities, net						(500)
Net cash used by financing activities						(20,822)
Effects of foreign currency translation						4
Net increase (decrease) in cash and cash equivalents						(30)
Opening balance - cash and cash equivalents						11,184
Ending balance - cash and cash equivalents			$ 11,154			$ 11,154
[1]	As Restated

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($)	9 Months Ended
	Jun. 30, 2015	Sep. 30, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Discount rate	11.00%
Contingent consideration	$ 798,000
Transfers between fair value hierarchy levels	0
Fair Value, Measurements, Nonrecurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets & liabilities	0	$ 0
Accrued Expenses [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	137,000
Liabilities, Non-Current [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 661,000

Fair Value Measurements (Financ

Fair Value Measurements (Financial Assets Measured At Fair Value On A Recurring Basis) (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Sep. 30, 2014
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	$ 94	$ 105
Mutual funds	3,672	3,629
Total financial assets at fair value	3,766	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	1,899	2,382
Total financial assets at fair value	$ 1,899	$ 2,382

Income (Loss) Per Common Shar33

Income (Loss) Per Common Share (Computation Of Net Income (Loss) Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended			9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	[1]	Jun. 30, 2015	Jun. 30, 2014	[1]
Income (Loss) Per Common Share [Abstract]
Net (loss) income attributed to Landauer, Inc.	$ 4,055	$ (36,335)		$ 11,979	$ (28,000)
Less: Income allocated to unvested restricted stock	20			67
Net income (loss) available to common stockholders	$ 4,035	$ (36,335)		$ 11,912	$ (28,000)
Basic weighted average shares outstanding	9,509	9,482		9,476	9,466
Basic net income (loss) per share	$ 0.42	$ (3.83)		$ 1.26	$ (2.96)
Effect of dilutive securities	$ 25			$ 27
Diluted weighted averages shares outstanding	9,534	9,482		9,503	9,466
Diluted net income (loss) per share	$ 0.42	$ (3.83)		$ 1.25	$ (2.96)
Dividends paid per share	$ 0.275	$ 0.55		$ 1.10	$ 1.65
[1]	As Restated

Income (Loss) Per Common Shar34

Income (Loss) Per Common Share (Schedule Of Antidilutive Shares) (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income (Loss) Per Common Share [Abstract]
Effect of antidilutive securities		37		39

Employee Benefit Plans (Narrati

Employee Benefit Plans (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Employee Benefit Plans [Abstract]
Employer contribution for defined contribution plans	$ 500	$ 495	$ 1,349	$ 1,354

Employee Benefit Plans (Schedul

Employee Benefit Plans (Schedule Of Net Periodic Benefit Costs) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 364	$ 375	$ 1,092	$ 1,125
Expected return on plan assets	(396)	(377)	(1,188)	(1,131)
Amortization of net gain (loss)	85	48	253	145
Net periodic benefit cost	53	46	157	139
Other Postretirement Benefit Plans Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	13	15	38	46
Interest cost	8	13	24	38
Amortization of net gain (loss)	(12)	(2)	(36)	(8)
Net periodic benefit cost	$ 9	$ 26	$ 26	$ 76

Goodwill And Intangible Asset37

Goodwill And Intangible Assets (Narrative) (Details) $ in Thousands		3 Months Ended		9 Months Ended
		Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)segment	Jun. 30, 2014USD ($)
Goodwill And Intangible Assets [Abstract]
Amortization expense		$ 560	$ 897	$ 1,681	$ 3,119
Reporting segments | segment				3
Goodwill and intangible assets impairment charge	[1]		$ 62,188		$ 62,188
[1]	As Restated

Goodwill And Intangible Asset38

Goodwill And Intangible Assets (Changes In The Carrying Amount Of Goodwill, By Reportable Segment) (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Sep. 30, 2014
Goodwill [Line Items]
Goodwill	$ 104,918	$ 107,286
Accumulated goodwill impairment	(64,068)	(64,068)
Goodwill	40,850	43,218
Effects of foreign currency	(2,368)
Radiation Measurement [Member]
Goodwill [Line Items]
Goodwill	16,799	18,961
Goodwill	16,799	18,961
Effects of foreign currency	(2,162)
Medical Physics [Member]
Goodwill [Line Items]
Goodwill	22,611	22,611
Goodwill	22,611	22,611
Medical Products [Member]
Goodwill [Line Items]
Goodwill	65,508	65,714
Accumulated goodwill impairment	(64,068)	(64,068)
Goodwill	1,440	$ 1,646
Effects of foreign currency	$ (206)

Goodwill And Intangible Asset39

Goodwill And Intangible Assets (Other Intangible Assets) (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Jun. 30, 2015	Sep. 30, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 51,358	$ 51,656
Accumulated Amortization	38,177	37,579
Net Carrying Amount	13,181	14,077
Accumulated Intangibles Impairment Charge	20,820	20,820
Customer Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	43,090	44,138
Accumulated Amortization	33,307	32,934
Net Carrying Amount	9,783	11,204
Accumulated Intangibles Impairment Charge	18,657	18,657
Trademarks And Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,183	2,176
Accumulated Amortization	2,051	2,051
Net Carrying Amount	132	125
Accumulated Intangibles Impairment Charge	1,498	1,498
Licenses And Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5,508	4,765
Accumulated Amortization	2,262	2,037
Net Carrying Amount	3,246	2,728
Accumulated 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 Comprehensi40

Accumulated Other Comprehensive Loss (Changes In Each Component Of AOCI) (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	$ (10,148)	$ (4,408)
Other comprehensive (loss) income before reclassifications	(3,327)	(31)
Amounts reclassified from accumulated other comprehensive (loss) income	29	1
Net current period other comprehensive (loss) income	(3,298)	(30)
Balance	(13,446)	(4,438)
Foreign Currency Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(2,493)	(383)
Other comprehensive (loss) income before reclassifications	(3,478)	(161)
Net current period other comprehensive (loss) income	(3,478)	(161)
Balance	(5,971)	(544)
Unrealized Gains and Losses on Available-for-Sale Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	166	132
Other comprehensive (loss) income before reclassifications	151	130
Amounts reclassified from accumulated other comprehensive (loss) income	(108)	(136)
Net current period other comprehensive (loss) income	43	(6)
Balance	209	126
Pension And Postretirement Plans [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(7,821)	(4,157)
Amounts reclassified from accumulated other comprehensive (loss) income	137	137
Net current period other comprehensive (loss) income	137	137
Balance	$ (7,684)	$ (4,020)

Accumulated Other Comprehensi41

Accumulated Other Comprehensive Loss (Summary Of Reclassifications Out Of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands		3 Months Ended			9 Months Ended
		Jun. 30, 2015	Jun. 30, 2014		Jun. 30, 2015	Jun. 30, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Provision for income taxes		$ 27	$ 0		$ 80	$ 0
Total net of tax		(46)	(46)	[1]	(137)	(137)	[1]
Total net of tax		41	48	[1]	43	(6)	[1]
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 loss	[2]	73	46		217	137
Total before tax	[2]	73	$ 46		217	$ 137
Provision for income taxes	[2]	27			80
Total net of tax	[2]	46	$ 46		137	$ 137
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	[3]		(1)	[1]	(99)	(136)	[1]
Total before tax			$ (1)	[1]	(99)	$ (136)	[1]
Provision for income taxes	[4]	9			9
Total net of tax		$ 9	$ (1)	[1]	$ (108)	$ (136)	[1]
[1]	As Restated
[2]	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).
[3]	This amount is reported in Interest expense, net on the Consolidated Statements of Operations
[4]	This amount is reported in Income tax expense (benefit) on the Consolidated Statements of Operations

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Taxes [Abstract]
Effective tax rate	10.40%	40.20%	21.00%	42.60%
Unrecognized tax benefits and related interest and penalties expected to reverse within the next	$ 592		$ 592

Segment Information (Details)

Segment Information (Details) $ in Thousands	3 Months Ended			9 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	[1]	Jun. 30, 2015USD ($)segment	Jun. 30, 2014USD ($)	[1]	Sep. 30, 2014USD ($)
Segment Reporting Information [Line Items]
Reporting segments | segment				3
Consolidated revenues	$ 35,467	$ 35,868		$ 111,153	$ 113,069
Consolidated operating income	5,111	(59,627)		16,882	(47,339)
Consolidated Assets	208,074			208,074			$ 216,586
Eliminations [Member]
Segment Reporting Information [Line Items]
Consolidated Assets	(25,370)			(25,370)			(18,580)
Radiation Measurement [Member]
Segment Reporting Information [Line Items]
Consolidated revenues	24,143	25,320		77,880	82,187
Consolidated operating income	7,604	7,466		26,402	26,095
Consolidated Assets	144,365			144,365			148,151
Medical Physics [Member]
Segment Reporting Information [Line Items]
Consolidated revenues	8,926	8,175		25,971	23,943
Consolidated operating income	1,143	435		2,082	1,467
Consolidated Assets	40,448			40,448			38,851
Medical Products [Member]
Segment Reporting Information [Line Items]
Consolidated revenues	2,398	2,373		7,302	6,939
Consolidated operating income	375	(62,429)		953	(62,891)
Consolidated Assets	48,631			48,631			$ 48,164
Corporate [Member]
Segment Reporting Information [Line Items]
Consolidated operating income	$ (4,011)	$ (5,099)		$ (12,555)	$ (12,010)
[1]	As Restated

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details)	Jun. 30, 2015
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 ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2014
Aquila [Member]
Related Party Transaction [Line Items]
Sales to related party	$ 1		$ 3,674	$ 681
Purchases from related party	165	$ 348	196	601
Amounts in accounts receivable	875		875		$ 3,799
Amounts in accounts payable	161		161		227
Nagase-Landauer, Ltd. [Member]
Related Party Transaction [Line Items]
Sales to related party	169	276	924	897
Purchases from related party	472	$ 672	934	$ 1,472
Amounts in accounts receivable	158		158		27
Amounts in accounts payable	$ 65		$ 65		$ 60