Genasys (GNSS) 10-K 21 Dec 18 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2018	Dec. 13, 2018	Mar. 31, 2018
Document Information [Line Items]
Entity Registrant Name	LRAD Corp
Entity Central Index Key	924,383
Trading Symbol	lrad
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		33,186,989
Entity Public Float			$ 56,315,500
Document Type	10-K
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Shell Company	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2018	Sep. 30, 2017
ASSETS
Cash and cash equivalents	$ 11,063,091	$ 12,764,421
Short-term marketable securities	3,592,175	4,359,542
Restricted cash	403,427
Accounts receivable, net	2,785,997	5,681,882
Inventories, net	6,734,183	5,257,234
Prepaid expenses and other	3,091,401	983,322
Total current assets	27,670,274	29,046,401
Long-term marketable securities	1,200,541	711,124
Long-term restricted cash	339,556	39,466
Deferred tax assets, net	5,957,000	8,331,000
Property and equipment, net	2,448,725	509,603
Goodwill	2,445,990
Intangible assets, net	1,557,346	55,689
Other assets	241,365	164,517
Total assets	41,860,797	38,857,800
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	3,083,344	1,112,366
Accrued liabilities	3,199,864	2,561,395
Notes payable, current portion	296,594
Total current liabilities	6,579,802	3,673,761
Notes payable, less current portion	52,358
Other liabilities, noncurrent	1,739,430
Total liabilities	8,371,590	3,673,761
Stockholders' equity:
Preferred stock, $0.00001 par value; 5,000,000 shares authorized; none issued and outstanding
Common stock, $0.00001 par value; 50,000,000 shares authorized; 33,176,146 and 32,158,436 shares issued and outstanding, respectively	332	322
Additional paid-in capital	90,251,145	87,956,839
Accumulated deficit	(56,516,895)	(52,771,853)
Accumulated other comprehensive loss	(245,375)	(1,269)
Total stockholders' equity	33,489,207	35,184,039
Total liabilities and stockholders' equity	$ 41,860,797	$ 38,857,800

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2018	Sep. 30, 2017
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Common stock, authorized (in shares)	50,000,000	50,000,000
Common stock, issued (in shares)	33,176,146	32,158,436
Common stock, outstanding (in shares)	33,176,146	32,158,436

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Revenues:
Revenues	$ 26,306,790	$ 20,314,178
Cost of revenues	13,567,076	10,035,577
Gross Profit	12,739,714	10,278,601
Operating expenses
Selling, general and administrative	10,692,681	8,586,288
Research and development	3,523,498	2,500,053
Total operating expenses	14,216,179	11,086,341
Loss from operations	(1,476,465)	(807,740)
Other income	107,023	128,586
Loss from operations before income taxes	(1,369,442)	(679,154)
Income tax expense	2,375,600	197,600
Net loss	$ (3,745,042)	$ (876,754)
Net loss per common share - basic and diluted (in dollars per share)	$ (0.12)	$ (0.03)
Weighted average common shares outstanding:
Basic and diluted (in shares)	32,492,645	31,855,430
Product [Member]
Revenues:
Revenues	$ 23,495,788	$ 19,247,020
Service [Member]
Revenues:
Revenues	$ 2,811,002	$ 1,067,158

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Net loss	$ (3,745,042)	$ (876,754)
Other comprehensive loss, net of tax
Unrealized gain (loss) on marketable securities, net of tax	(7,676)	280
Unrealized foreign currency loss	(236,430)
Comprehensive loss	$ (3,989,148)	$ (876,474)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings, Appropriated [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Sep. 30, 2016	31,800,103
Balance at Sep. 30, 2016	$ 318	$ 86,467,215	$ (51,895,099)	$ (1,549)	$ 34,570,885
Share-based compensation expense		1,116,400			$ 1,116,400
Issuance of common stock upon exercise of stock options, net (in shares)	233,333				233,333
Issuance of common stock upon exercise of stock options, net	$ 3	373,224			$ 373,227
Issuance of common stock upon vesting of restricted stock units (in shares)	125,000
Issuance of common stock upon vesting of restricted stock units	$ 1				1
Other comprehensive loss				280	280
Net loss			(876,754)		(876,754)
Balance (in shares) at Sep. 30, 2017	32,158,436
Balance at Sep. 30, 2017	$ 322	87,956,839	(52,771,853)	(1,269)	35,184,039
Share-based compensation expense		584,873			$ 584,873
Issuance of common stock upon exercise of stock options, net (in shares)	1,179,456				1,179,456
Issuance of common stock upon exercise of stock options, net	$ 12	2,434,875			$ 2,434,887
Issuance of common stock upon vesting of restricted stock units (in shares)	125,000
Issuance of common stock upon vesting of restricted stock units	$ 1				1
Other comprehensive loss				(244,106)	(244,106)
Net loss			(3,745,042)		(3,745,042)
Stock buyback (in shares)	(286,746)
Stock buyback	$ (3)	(725,442)			(725,445)
Balance (in shares) at Sep. 30, 2018	33,176,146
Balance at Sep. 30, 2018	$ 332	$ 90,251,145	$ (56,516,895)	$ (245,375)	$ 33,489,207

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Operating Activities:
Net loss	$ (3,745,042)	$ (876,754)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	483,087	153,283
Provision for doubtful accounts	150,000
Warranty provision	6,093	(70,946)
Inventory obsolescence	171,535	26,243
Share-based compensation	584,873	1,116,400
Deferred income taxes	2,374,000	196,000
Gain on disposition of fixed asset	252
Loss on impairment of patents	11,133
Changes in operating assets and liabilities:
Accounts receivable, net	3,149,579	(2,272,970)
Inventories, net	(1,648,484)	(519,568)
Prepaid expenses and other	(2,075,323)	(147,456)
Other assets	(60,615)	226,937
Accounts payable	192,638	537,800
Payroll and related	127,623	1,487,734
Warranty settlements	(11,395)	(67,959)
Accrued and other liabilities	1,541,865	(455,516)
Net cash provided by (used in) operating activities	1,251,819	(666,772)
Investing Activities:
Purchases of marketable securities	(4,920,547)	(2,908,093)
Proceeds from maturities of marketable securities	5,190,821	2,961,367
Capital expenditures	(625,845)	(182,326)
Purchase of Genasys, net of cash and restricted cash acquired	(2,431,795)
Net cash used in investing activities	(2,787,366)	(129,052)
Financing Activities:
Proceeds from exercise of stock options	2,434,888	133,000
Repurchase of common stock	(725,445)
Proceeds from the issuance of unsecured promissory notes	62,656
Payments on promissory notes	(1,175,205)
Net cash provided by financing activities	596,894	133,000
Effect of foreign exchange rate on cash	(59,160)
Net decrease in cash, cash equivalents, and restricted cash	(997,813)	(662,824)
Cash, cash equivalents and restricted cash, beginning of period	12,803,887	13,466,711
Cash, cash equivalents and restricted cash, end of period	11,806,074	12,803,887
Reconciliation of cash, cash equivalents and restricted cash to the consolidated balance sheets:
Cash and cash equivalents	11,063,091	12,764,421
Restricted cash, current portion	403,427
Long-term restricted cash	339,556	39,466
Supplemental disclosures of cash flow information:
Interest paid	18,015
Noncash investing and financing activities:
Change in unrealized loss on marketable securities	(7,676)	280
Business combinations accounted for as a purchase:
Fair value of assets acquired	5,520,504
Cash paid	(3,011,439)
Liabilities assumed	$ 2,509,065

Note 1 - Operations

Note 1 - Operations	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Nature of Operations [Text Block]	1. LRAD ® On January 18, 2018, January 18, 2018. 4,

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation and Significant Accounting Policies	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. PRINCIPLES OF CONSOLIDATION The Company has three two USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions (e.g., share-based compensation valuation, allowance for doubtful accounts, valuation of inventory and intangible assets, warranty reserve, accrued bonus and valuation allowance related to deferred tax assets) that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and affect the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates. CONCENTRATION OF CREDIT RISK The Company sells its products to a large number of geographically diverse customers. The Company routinely assesses the financial strength of its customers and generally does not September 30, 2018, two 12% 11% no 10% September 30, 2017, three 31%, 22% 14% no 10% The Company maintains cash and cash equivalent bank deposit accounts which, at times, may not one no three no 18 CASH, CASH EQUIVALENTS, AND RESTRICTED CASH The Company considers all highly liquid investments with an original maturity of three The Company considers any amounts pledged as collateral or otherwise restricted for use in current operations to be restricted cash. Restricted cash is classified as a current asset unless amounts are not one September 30, 2018 2017, $742,983 $39,446, MARKETABLE SECURITIES The Company accounts for investments in debt instruments as available-for-sale. Management determines the appropriate classification of such securities at the time of purchase and re-evaluates such classification as of each balance sheet date. Marketable securities are reported at fair value with the related unrealized gains and losses included in accumulated other comprehensive loss. The realized gains and losses on marketable securities are determined using the specific identification method. ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS The Company carries its accounts receivable at their historical cost, less an allowance for doubtful accounts. On a periodic basis, the Company evaluates its accounts receivable and establishes an allowance for doubtful accounts for estimated losses considering the following factors when determining if collection of a receivable is reasonably assured: customer credit-worthiness, past transaction history with the customer, current economic industry trends and changes in customer payment terms. If the Company has no may may not no September 30, 2018 2017 September 30, 2018 2017, $150,000 $0, CONTRACT MANUFACTURERS The Company employs contract manufacturers for production of certain components and sub-assemblies. The Company may no 2018 2017, INVENTORIES Inventories are valued at the lower of cost or net realizable value. Cost is determined using a standard cost system whereby differences between the standard cost and purchase price are recorded as a purchase price variance in cost of revenues. Inventory is comprised of raw materials, assemblies and finished products intended for sale . $21,481 $161,600 September 30, 2018 2017, 2018 2017. EQUIPMENT AND DEPRECIATION Equipment is stated at cost. Depreciation on machinery and equipment and office furniture and equipment is computed over the estimated useful lives of two seven BUSINESS COMBINATIONS The acquisition method of accounting for business combinations requires the Company to use significant estimates and assumptions, including fair value estimates, as of the business combination date and to refine those estimates as necessary during the measurement period (defined as the period, not one may Under the acquisition method of accounting the Company recognizes separately from goodwill the identifiable assets acquired, the liabilities assumed generally at the acquisition date fair value. The Company measures goodwill as of the acquisition date as the excess of consideration transferred, which the Company also measures at fair value, over the net of the acquisition date amounts of the identifiable assets acquired and liabilities assumed. Costs that the Company incurs to complete the business combination such as investment banking, legal and other professional fees are not Under the acquisition method of accounting for business combinations, if the Company identifies changes to acquired deferred tax asset valuation allowances or liabilities related to uncertain tax positions during the measurement period and they relate to new information obtained about facts and circumstances that existed as of the acquisition date, those changes are considered a measurement period adjustment and the Company records the offset to goodwill. The Company records all other changes to deferred tax asset valuation allowances and liabilities related to uncertain tax positions in current period income tax expense. On January 18, 2018, January 18, 2018. 4, GOODWILL AND INTANGIBLE ASSET S Identifiable intangible assets, which consist of technology, customer relationships, non-compete agreements, patents, tradenames and trademarks, are carried at cost less accumulated amortization. Intangible assets are amortized over their estimated useful lives, based on a number of assumptions including estimated periodic economic benefit and utilization. The estimated useful lives of identifiable intangible assets has been estimated to be between three fifteen Goodwill represents the excess of the value of the purchase price and related costs over the identifiable assets from the acquisition of Genasys, as described in Note 4, not not two not September 30, 2018. ( 8, LEASES Leases entered into are classified as either capital or operating leases. At the time a capital lease is entered into, an asset is recorded, together with its related long-term obligation to reflect the purchase and financing. At September 30, 2018 2017, no REVENUE RECOGNITION The Company derives its revenue from the sale of products to customer, contracts, license fees, other services and freight. The Company sells its products through its direct sales force and through authorized resellers and system integrators. The Company recognizes revenue for goods including software when all the significant risks and rewards have been transferred to the customer, no no may one may Product Revenue The Company sells its products to customers, including resellers and system integrators, is recognized in the periods that products are shipped (free on board (“FOB”) shipping point) or received by customers (FOB destination), when the fee is fixed or determinable, when collection of resulting receivables is reasonably assured, and when there are no no not Perpetual licensed software The sale and/or license of software products is deemed to have occurred when a customer either has taken possession of or has the ability to take immediate possession of the software and the software key. Perpetual software licenses can include one Time-based licensed software The time-based license agreements include the use of a software license for a fixed term, generally one not Warranty, maintenance and services We also offer extended warranty, maintenance and other services. Extended warranty and maintenance contracts are offered with terms ranging from one one Multiple element arrangements The Company has entered into a number of multiple element arrangements, such as when selling a product or perpetual licenses that may may Revenue is allocated to each deliverable based on the fair value of each individual element and is recognized when the revenue recognition criteria described above are met, except for time-based licenses which are not Adoption of new accounting standard On October 1, 2018, 606, 606” no SHIPPING AND HANDLING COSTS Shipping and handling costs are included in cost of revenues. Shipping and handling costs invoiced to customers are included in revenue. Actual shipping and handling costs were $291,994 $148,862 September 30, 2018 2017, $169,184 $124,141 September 30, 2018 2017, ADVERTISING Advertising costs are charged to expense as incurred. The Company expensed $28,092 $42,232 September 30, 2018 2017, RESEARCH AND DEVELOPMENT COSTS Research and development costs are expensed as incurred. WARRANTY RESERVES The Company warrants its products to be free from defects in materials and workmanship for a period of one may The Company establishes a warranty reserve based on anticipated warranty claims at the time product revenues are recognized. Factors affecting warranty reserve levels include the number of units sold, anticipated cost of warranty repairs and anticipated rates of warranty claims. The Company evaluates the adequacy of the provision for warranty costs each reporting period. The warranty reserve was $99,216 $104,578 September 30, 2018 2017, INCOME TAXES The Company determines its income tax provision using the asset and liability method. Temporary differences are differences between the tax basis of assets and liabilities and their reported amounts in the financial statements that will result in taxable or deductible amounts in future years. A valuation allowance is recorded by the Company to the extent it is more likely than not not 12, IMPAIRMENT OF LONG-LIVED ASSETS Long-lived assets and identifiable intangibles held for use are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not SEGMENT INFORMATION The Company is engaged in the design, development and commercialization of directed and multidirectional sound technologies, voice broadcast products and location-based mass messaging solutions for emergency warning and workforce management. The Company operates in two two not 17, NET (LOSS) INCOME PER SHARE Basic net (loss) income per share is computed by dividing net (loss) income by the weighted average number of common shares outstanding for the period. Diluted net (loss) income per share reflects the potential dilution of securities that could occur if outstanding securities convertible into common stock were exercised or converted. See Note 16, FOREIGN CURRENCY TRANSLATION The Company’s reporting currency is U.S. dollars. The functional currency of LRAD is the U.S. dollar. The functional currency of Genasys is the Euro. The Company translates the assets and liabilities of Genasys at the exchange rates in effect on the balance sheet date. The Company translates the revenue, costs and expenses of Genasys at the average rates of exchange in effect during the period. The Company includes translation gains and losses in the stockholders’ equity section of the Company’s balance sheets in accumulated other comprehensive income or loss. Transactions undertaken in other currencies, which have not $236,430 not SHARE-BASED COMPENSATION The Company recognized share-based compensation expense related to qualified and non-qualified stock options issued to employees and directors over the expected vesting term of the stock-based instrument based on the grant date fair value. Forfeitures are estimated at the time of the grant and revised in subsequent periods if actual forfeitures differ from those estimates or if the Company updates its estimated forfeiture rate. See Note 14, RECLASSIFICATIONS Where necessary, the prior year’s information has been reclassified to conform to the fiscal year 2018 no SUBSEQUENT EVENTS Management has evaluated events subsequent to September 30, 2018 no September 30, 2018.

Note 3 - Recent Accounting Pron

Note 3 - Recent Accounting Pronouncements	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	3 . RECENT ACCOUNTING PRONOUNCEMENTS In June 2018, No. 2018 7, Compensation – Stock Compensation (Topic 718 2018 7” 718 2018 7 December 15, 2018, October 1, 2019. In February 2018, 2018 02, 220 not December 15, 2018 not In November 2016, No. 2016 18, Statement of Cash Flows (Topic 230 230 2016 18 December 15, 2017, 2016 18 January 1, 2018. September 30, 2018, Note13 4, not In March 2016, No. 2016 09, Compensation – Stock Compensation (Topic 718 no first 2018. $1.1 not In February 2016, 2016 02, Leases (Topic 842 12 October 1, 2019. In May 2014, No. 2014 09, Revenue from Contracts with Customers 2014 09” 2014 09 July 2015, one October 1, 2018. 2015 14; 2016 08; 2016 10; 2016 12; 2016 13; 2016 20 October 1, 2018, not 2,

Note 4 - Acquisition

Note 4 - Acquisition	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4. ACQUISITION On January 18, 2018, 17 The Company believes the combination of Genasys’ mass messaging solutions and software development capabilities will enable the Company to enhance existing product offerings through integrated mass messaging solutions as well as provide growth opportunities in new markets. Genasys’ operating results were included in the Company’s consolidated financial statements beginning January 18, 2018 $1,469,995 $115,189 September 30, 2018. The acquisition consideration consisted of the following: Cash paid at closing $ 2,826,189 Acquisition escrow liability 185,250 Total consideration $ 3,011,439 During the year ended September 30, 2018, $412,347 September 30, 2018. $55,800 fourth 2018, $119,202 third 2018, $151,313 second 2018, $45,016 first 2018 $41,016 fourth 2017. Purchase Price Allocation and Other Items Based on the fair value estimates, the purchase price for Genasys has been allocated to individual assets acquired and liabilities assumed as follows: Assets Acquired Cash and restricted cash acquired $ 579,644 Accounts receivable 426,940 Fixed assets 5,712 Intangible assets 1,850,000 Goodwill 2,603,688 Other assets 54,520 Total assets acquired 5,520,504 Liabilities assumed Accounts payable 275,653 Accrued expenses and other liabilities 315,817 Severance obligation 397,558 Debt 1,520,037 Total liabilities assumed 2,509,065 Net assets acquired $ 3,011,439 The estimated fair value of identifiable intangible assets acquired, and their estimated useful lives at the acquisition date was as follows: Fair Value Useful Lives (in years) Technology $ 690,000 7 Customer relationships 660,000 7 Trade name portfolio 240,000 5 Non-compete agreements 260,000 3 $ 1,850,000 Identifiable intangible assets are amortized over their useful lives based upon a number of assumptions including the estimated period of economic benefit and utilization. The weighted average amortization period for identifiable intangible assets acquired is 6 The goodwill for Genasys is attributable to combining the mass messaging solutions and software development capabilities with existing LRAD products for enhanced offerings and the skill level of the acquired workforce. The Company will continue to analyze the transaction and refine its calculations, as appropriate during the measurement period, which could affect the value of goodwill. Goodwill from the Genasys acquisition will not Pro Forma Information (unaudited) The following table provides the unaudited pro forma results of operations for the years ended September 30, 2018 2017, 2017. not not may Year ended September 30, 2018 2017 Net Revenues $ 27,255,960 $ 22,381,779 Net Loss (3,428,191 ) (969,195 ) Basic and diluted loss per share $ (0.11 ) $ (0.03 ) September 30, 2018 September 30, 2017 Net revenues Net income (loss) Net revenues Net income (loss) LRAD actual results $ 24,836,795 $ (3,629,853 ) $ 20,314,178 $ (876,754 ) Genasys actual results 2,419,165 158,264 2,067,601 64,012 Pro forma adjustments - 43,398 - (156,453 ) Pro forma results $ 27,255,960 $ (3,428,191 ) $ 22,381,779 $ (969,195 ) The following table identifies the pro forma adjustments: Year ended September 30, 2018 2017 Acquisition costs $ 371,331 $ 41,016 Amortization costs (316,396 ) (292,078 ) Tax effect of adjustments (11,537 ) 94,609 Pro forma adjustments $ 43,398 $ (156,453 )

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurements	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Fair Value Disclosures [Text Block]	5. FAIR VALUE MEASUREMENTS The Company’s financial instruments consist principally of cash equivalents, short and long-term marketable securities, accounts receivable and accounts payable. The fair value of a financial instrument is the amount that would be received in an asset sale or paid to transfer a liability in an orderly transaction between unaffiliated market participants. Assets and liabilities measured at fair value are categorized based on whether or not three 3 Level 1: Inputs are based on quoted market prices for identical assets or liabilities in active markets at the measurement date. Level 2: Inputs include quoted prices for similar assets or liabilities in active markets and/or quoted prices for identical or similar assets or liabilities in markets that are not Level 3: Inputs include management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. The inputs are unobservable in the market and significant to the instrument’s valuation. The fair value of the majority of the Company’s cash equivalents and marketable securities was determined based on “Level 1” 2” 2” not 3” There have been no 1, 2, 3 no September 30, 2018 2017. Instruments Measured at Fair Value on a Recurring Basis The following tables present the Company’s cash equivalents and marketable securities’ costs, gross unrealized gains and losses, and fair value by major security type recorded as cash equivalents or short-term or long-term marketable securities as of September 30, 2018 2017. September 30, 2018 Unrealized Fair Cash Short-term Long-term Cost Basis Losses Value Equivalents Securities Securities Level 1: Money Market Funds $ 410,393 $ - $ 410,393 $ 410,393 $ - $ - Level 2: Certificates of deposit 499,000 - 499,000 - - 499,000 Municipal securities - - - - - - Corporate bonds 4,302,661 (8,945 ) 4,293,716 - 3,592,175 701,541 Subtotal 4,801,661 (8,945 ) 4,792,716 - 3,592,175 1,200,541 Total $ 5,212,054 $ (8,945 ) $ 5,203,109 $ 410,393 $ 3,592,175 $ 1,200,541 September 30, 2017 Fair Cash Short-term Long-term Cost Basis Losses Value Equivalents Securities Securities Level 1: Money Market Funds $ 55,257 $ - $ 55,257 $ 55,257 $ - $ - Level 2: Certificates of deposit 2,436,647 - 2,436,647 - 1,937,647 499,000 Municipal securities 25,315 (12 ) 25,303 - 25,303 - Corporate bonds 2,609,973 (1,257 ) 2,608,716 - 2,396,592 212,124 Subtotal 5,071,935 (1,269 ) 5,070,666 - 4,359,542 711,124 Total $ 5,127,192 $ (1,269 ) $ 5,125,923 $ 55,257 $ 4,359,542 $ 711,124 Instruments Measured at Fair Value on a Non-Recurring Basis Assets and liabilities that are measured at fair value on a non-recurring basis include intangible assets and goodwill, which are recognized at fair value during the period in which an acquisition is completed, from updated estimates and assumptions during the measurement period, or when they are considered to be impaired. These non-recurring fair value measurements, primarily for intangible assets acquired, were based on Level 3 3 The following table presents categories of long-lived assets that were subject to non-recurring fair value measurements during the year ended September 30, 2018: Fair Value Measurements at September 30, 2018 Carrying Value Active Markets for Identifiable Assets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) Non-Cash Impairment Loss Intangible assets from Genasys acquisition (a) $ 1,520,006 $ - $ - $ 1,520,006 $ - Goodwill from Genasys acquisition (b) $ 2,445,990 $ - $ - $ 2,445,990 $ - Patents (c) $ 37,340 $ - $ - $ 37,340 $ (11,133 ) (a) Represents acquired intangible assets from the acquisition of Genasys. There was no 4, 8, (b) Represents acquired goodwill from the acquisition of Genasys. There was no 4, 8, (c) During the year ended September 30, 2018, no The following table presents categories of long-lived assets that were subject to non-recurring fair value measurements during the year ended September 30, 2017: Fair Value Measurements at September 30, 2017 Carrying Value Active Markets for Identifiable Assets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) Non-Cash Impairment Loss Patents $ 55,689 $ - $ - $ 55,689 $ - The Company did not September 30, 2017.

Note 6 - Inventories

Note 6 - Inventories	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Inventory Disclosure [Text Block]	6 . INVENTORIES Inventories consisted of the following: September 30, 2018 2017 Raw materials $ 4,487,273 $ 3,784,935 Finished goods 1,768,544 1,742,960 Work in process 875,417 147,871 Inventories, gross 7,131,234 5,675,766 Reserve for obsolescence (397,051 ) (418,532 ) Inventories, net $ 6,734,183 $ 5,257,234 The Company relies on one

Note 7 - Property and Equipment

Note 7 - Property and Equipment	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	7 . PROPERTY AND EQUIPMENT Property and equipment consisted of the following: September 30, 2018 2017 Office furniture and equipment $ 1,326,784 $ 1,093,502 Machinery and equipment 1,095,099 994,157 Leasehold improvements - 76,138 Construction in progress 2,001,539 - Property and equipment, gross 4,423,422 2,163,797 Accumulated depreciation (1,974,697 ) (1,654,194 ) Property and equipment, net $ 2,448,725 $ 509,603 Year Ended September 30, 2018 2017 Depreciation expense $ 251,186 $ 146,067 At September 30, 2018, 13.

Note 8 - Goodwill and Intangibl

Note 8 - Goodwill and Intangible Assets	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	8 . GOODWILL AND INTANGIBLE ASSETS On January 18, 2018, $1,850,000 $2,603,688 4, $1,557,346 $2,445,990 September 30, 2018. The goodwill attributable to the acquisition of Genasys is due to combining the mass messaging solutions and software development capabilities with existing LRAD products for enhanced offerings and the skill level of the workforce. The Company will continue to analyze the transaction and refine its calculation, as appropriate during the measurement period, which could affect the value of goodwill. Subsequent to the measurement period, the Company will periodically review goodwill for impairment in accordance with relevant accounting standards. During the year ended September 30, 2018, no $11,133 September 30, 2018. no September 30, 2017. The Company’s intangible assets consisted of the following: September 30, 2018 2017 Technology $ 648,208 $ - Customer relationships 620,026 - Trade name portfolio 225,464 - Non-compete agreements 244,252 - Patents 72,126 108,247 1,810,076 108,247 Accumulated amortization (252,730 ) (52,558 ) $ 1,557,346 $ 55,689 Year Ended September 30, 2018 2017 Amortization expense $ 231,901 $ 7,216 Estimated Amortization Expense for the Years ended September 30, 2019 $ 312,493 2020 312,493 2021 254,819 2022 231,075 2023 200,400 Thereafter 246,066 Total estimated amortization expense $ 1,557,346

Note 9 - Prepaid Expenses and O

Note 9 - Prepaid Expenses and Other	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Prepaid Expenses And Other Disclosure Text Block	9 . PREPAID EXPENSES AND OTHER September 30, 2018 2017 Deposits for inventory $ 1,366,069 $ 29,804 Leashold improvement receivable 1,132,017 - Prepaid insurance 162,822 91,542 Prepaid maintenance agreement 93,750 187,500 Receivable for stock options exercised - 252,043 Dues and subscriptions 92,097 247,163 Other 244,646 175,270 $ 3,091,401 $ 983,322 Deposits for inventory Deposits for inventory consisted of cash payments to vendors for inventory to be delivered in the future. Leasehold improvement receivable Leasehold improvement receivable represents amounts owed to the Company by the landlord for costs incurred to renovate and prepare the Company’s new facility for use. The lease provided an allowance for tenant improvements of $1,588,214 13, September 30, 2018, $1,312,017 not Prepaid Insurance Prepaid insurance consisted of premiums paid for health, commercial and corporate insurance. These premiums are amortized on a straight-line basis over the term of the agreements. Prepaid maintenance agreement At March 31, 2011, $1,500,000 third eight $187,500 eight September 30, 2018, $93,750 September 30, 2017, $187,500 $93,750

Note 10 - Accrued and Other Lia

Note 10 - Accrued and Other Liabilities	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Current and Noncurrent Accrued Liabilities [Text Block]	10 . ACCRUED AND OTHER LIABILITIES Accrued liabilities consisted of the following: September 30, 2018 2017 Payroll and related $ 2,041,735 $ 1,870,579 Deferred revenue 659,682 343,163 Accrued contract costs 197,034 197,034 Severance 152,730 - Warranty reserve 99,216 104,518 Deferred rent 49,467 46,101 Total $ 3,199,864 $ 2,561,395 Other liabilities - noncurrent consisted of the following: September 30, 2018 2017 Deferred rent $ 1,663,058 - Deferred extended warranty revenue 76,372 - Total $ 1,739,430 $ - Payroll and related Accrued payroll and related consisted primarily of accrued bonus, accrued vacation, accrued sales commissions and benefits at September 30, 2018 2017. Deferred Revenue Deferred revenue at September 30, 2018 September 30, 2019. Severance Severance liability at September 30, 2018 September 30, 2019. Deferred Rent Deferred rent liability as September 30, 2018 $1,712,525 Warranty Reserve Details of the estimated warranty reserve were as follows: September 30, 2018 2017 Beginning balance $ 104,518 $ 243,423 Warranty provision 6,093 (70,946 ) Warranty settlements (11,395 ) (67,959 ) Ending balance $ 99,216 $ 104,518 The Company establishes a warranty reserve based on anticipated warranty claims at the time product revenue is recognized. Factors affecting warranty reserve levels include the number of units sold, anticipated cost of warranty repairs and anticipated rates of warranty claims. The Company evaluates the adequacy of the provision for warranty costs each reporting period and in the fourth 2018 $23,890 Accrued contract costs Accrued contract costs consist of accrued expenses for contracting a third 2019 September 30, 2011.

Note 11 - Debt

Note 11 - Debt	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	11. In connection with the acquisition of Genasys the Company acquired certain debts of Genasys in the aggregate amount of $1,520,037, 4, September 30, 2018. September 30, 2018 Agency Due Date Principal Ministry of Economy and Competitiveness February 2, 2022 69,811 Ministry of Economy and Competitiveness February 2, 2024 279,141 (a) $ 348,952 (a) This loan is secured by $279,141 66.6% September 30, 2018. 2019 2019. September 30, 2018. The following is a schedule of future annual payments as of September 30, 2018: 2019 $ 296,594 2020 17,453 2021 17,453 2022 17,452 Total $ 348,952 The current portion of debt is $296,594 $52,538. $20,949 September 30, 2018

Note 12 - Income Taxes

Note 12 - Income Taxes	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	12. Income taxes consisted of the following: Years ended September 30, 2018 2017 Current tax provision Federal $ - $ - State 1,600 1,600 Total current tax provision 1,600 1,600 Deferred provision Federal 2,017,900 166,600 State 356,100 29,400 Total deferred provision 2,374,000 196,000 Provision for income taxes $ 2,375,600 $ 197,600 A reconciliation of income taxes at the federal statutory rate of 24.28% Years ended September 30, 2018 2017 Income taxes computed at the federal statutory rate $ (332,000 ) $ (231,000 ) Change in valuation allowance 2,711,000 197,000 Change in tax rate 6,754,000 - Expired net operating loss carryforwards 441,000 283,000 Nondeductible compensation, interest expense and other 39,000 21,000 State income taxes, net of federal tax benefit (41,000 ) (24,000 ) Change in R&D credit carryover (133,000 ) (98,000 ) Stock options and other prior year true-ups (499,000 ) 48,000 Acquired deferred tax assets of Genasys Spain (6,564,400 ) 1,600 Provision for income taxes $ 2,375,600 $ 197,600 The types of temporary differences between the tax basis of assets and liabilities and their approximate tax effects that give rise to a significant portion of the net deferred tax asset at September 30, 2018 2017 At September 30, 2018 2017 Deferred tax assets: Net operating loss carryforwards $ 13,644,000 $ 16,443,000 Research and development credit 5,805,000 2,559,000 Share-based compensation 532,000 898,000 Equipment (41,000 ) (80,000 ) Patents 35,000 69,000 Accruals and other 818,000 546,000 State tax deduction (5,000 ) (7,000 ) Federal AMT Credit 53,000 52,000 Allowances 133,000 157,000 Gross deferred tax asset 20,974,000 20,637,000 Less valuation allowance (15,017,000 ) (12,306,000 ) Total deferred tax assets, net of valuation allowance $ 5,957,000 $ 8,331,000 At September 30, 2018, $5,957,000. September 30, 2018, $48,720,000, 2022 2037. $2,114,000 $911,000 September 30, 2018, 2019 The Company reviews its ability to realize its deferred tax assets on a quarterly basis. In doing so, management considers historical and projected taxable income of the Company, along with any tax planning strategies and any other positive or negative evidence. Realization is dependent on generating sufficient taxable income prior to the expiration of the loss carryforwards and other deferred assets. The Company has sustained profitability over six nine September 30, 2015, not September 30, 2018 2017, 2018 2017. September 30, 2018 $15,017,000. may may As of September 30, 2018, no The Company is subject to taxation in the U.S. and various state jurisdictions. All of the Company’s historical tax years are subject to examination by the Internal Revenue Service and various state jurisdictions due to the generation of NOL and credit carryforwards. The Tax Cuts and Jobs Act (the “Act”) was enacted on December 22, 2017. 35% 21% January 1, 2018. 118, not one 21% $2,374,000 September 30, 2018.

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	1 3 . COMMITMENTS AND CONTINGENCIES Facility Lease On July 1, 2018, 54,766 July 1, 2018 August 30, 2028. $36,146 first fourteen $74,460, $76,694, $78,994, $81,364, $83,805, $86,319, $88,909, $91,576 $94,324 second tenth $1,588,214, Operating Leases Total operating lease expense, including facilities and business equipment commitments, recorded by the Company for the years ended September 30, 2018 2017 $956,535 $351,418, The obligations under all operating leases are as follows: Years ending September 30, 2019 $ 626,277 2020 1,018,685 2021 1,030,380 2022 1,072,300 2023 995,554 Thereafter 5,255,394 Total lease obligations $ 9,998,590 Employment Agreements The Company entered into an employment agreement in August 2016 twelve 2019 two 18 first first one 375,000 2019 There are no Bonus Plan In fiscal 2018 2017, three 2018, $1,205,099 2017, $1,100,693 Employee Benefit—401K The Company has a defined contribution plan ( 401 September 30, 2018 2017, $130,511 $196,239, Litigation The Company may Guarantees and Indemnifications The Company enters into indemnification provisions under (i) its agreements with other companies in its ordinary course of business, typically with business partners, contractors, customers and landlords and (ii) its agreements with investors. Under these arrangements, the Company may third may not may not no September 30, 2018 2017. Under its bylaws, the Company has agreed to indemnify its officers and directors for certain events or occurrences arising as a result of the officer or director serving in such capacity. In addition, the Company executed indemnification agreements in June 2013 not no September 30, 2018 2017.

Note 14 - Share-based Compensat

Note 14 - Share-based Compensation	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	1 4 . SHARE-BASED COMPENSATION Stock Option Plans At September 30, 2018, two 2005 “2005 March 2015, 2015 “2015 December 6, 2016 March 14, 2017. 2015 5,000,000 September 30, 2018, 1,467,283 2,145,905 2005 2015 2,119,025 5,732,213 two Share-Based Compensation The Company’s employee stock options have various restrictions that reduce option value, including vesting provisions and restrictions on transfer and hedging, among others, and are often exercised prior to their contractual maturity. The weighted average estimated fair value of employee stock options granted during the year ended September 30, 2018 2017 2018 2017 Volatility 45.4% 42.6% - 53.7% Risk free interest rate 2.18% 1.73% - 2.01% Forfeiture rate 10.0% 10.0% Dividend yield 0.0% 0.0% Expected life in years 4.6 3.8 - 4.6 Weighted average FV $0.89 $0.71 The Company did not 2018 2017. seven As of September 30, 2018, $566,512 1.5 Performance-Based Stock Options On August 1, 2016, 750,000 seven 2019 2020 375,000 four The Company determined that as of September 30, 2018, not not September 30, 2018. Restricted Stock Units During the quarter ended December 31, 2016, 25,000 2015 2017 20,000 2016 first 2016 May 17, 2017. 2015 2017 March 14, 2017, $197,500 On March 14, 2017, 25,000 first $197,500, March 14, 2018 On March 20, 2018, 25,000 first $278,750, March 20, 2019 2018, 93,330 three first three $210,176, three Restricted Stock Unit Summary Information A summary of the activity of restricted stock units of the Company as of September 30, 2018 Number of Shares Outstanding October 1, 2017 125,000 Granted 218,330 Released (125,000 ) Forfeited/cancelled - Outstanding September 30, 2018 218,330 Stock Option Summary Information A summary of the activity in options to purchase the capital stock of the Company as of September 30, 2018 Number of Shares Weighted Average Exercise Price Outstanding October 1, 2017 4,663,502 $ 2.18 Granted 3,500 $ 2.21 Forfeited/expired (92,688 ) $ 2.74 Exercised (1,179,456 ) $ 2.06 Outstanding September 30, 2018 3,394,858 $ 2.21 Exerciseable September 30, 2018 2,384,576 $ 2.27 The aggregate intrinsic value for options outstanding and options exercisable at September 30, 2018 $2,404,380 $1,890,891, $3.06 September 30, 2018 $752,729 $2,434,888. September 30, 2017 $72,709 $373,288. $752,729 $72,709 September 30, 2018 2017, The following table summarizes information about stock options outstanding at September 30, 2018: Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $0.93 - $1.76 912,966 5.28 1.63 783,059 1.62 $1.77 - $1.99 1,346,642 5.15 1.97 471,642 1.93 $2.00 - $2.85 364,000 3.08 2.55 360,500 2.55 $2.86 - $3.17 771,250 0.33 3.00 769,375 3.00 $0.93 - $3.17 3,394,858 2,384,576 The Company recorded $584,873 $1,116,400 September 30, 2018, 2017, Year ended September 30, 2018 2017 Cost of revenues $ 21,388 $ 24,151 Selling, general and administrative 479,165 998,540 Research and development 84,320 93,709 $ 584,873 $ 1,116,400

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	1 5 . STOCKHOLDERS’ EQUITY Common Stock Activity During the year ended September 30, 2018, 1,179,456 $2,434,888 September 30, 2017, 233,333 $133,000 September 30, 2018, 125,000 September 30, 2017, 125,000 Preferred Stock The Company is authorized under its certificate of incorporation and bylaws to issue 5,000,000 $0.00001 No September 30, 2018 2017. Share Buyback Program The Board of Directors approved a share buyback program in 2015 $4 December 2017, December 31, 2018. September 30, 2018, 286,746 $724,445. September 30, 2017, no September 30, 2018, In December 2018, January 1, 2019, $5 December 31, 2018.

Note 16 - Net Loss Per Share

Note 16 - Net Loss Per Share	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Earnings Per Share [Text Block]	1 6 . NET LOSS PER SHARE Basic earnings per share are computed by dividing net loss by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period increased to include the number of dilutive potential common shares outstanding during the period. The dilutive effect of outstanding stock options is reflected in diluted earnings per share by application of the treasury stock method, which assumes that the proceeds from the exercise of the outstanding options are used to repurchase common stock at market value. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. If the Company has losses for the period, the inclusion of potential common stock instruments outstanding would be anti-dilutive. In addition, under the treasury stock method, the inclusion of stock options with an exercise price greater than the per-share market value would be antidilutive. Potential common shares that would be antidilutive are excluded from the calculation of diluted income per share. The following table sets forth the computation of basic and diluted earnings per share: Years Ended September 30, 2018 2017 Numerator: Net loss available to common stockholders $ (3,745,042 ) $ (876,754 ) Denominator: Weighted average common shares outstanding, basic and diluted 32,492,645 31,855,430 Basic loss per common share $ (0.12 ) $ (0.03 ) Diluted loss per common share $ (0.12 ) $ (0.03 ) Potentially dilutive securities outstanding at period end excluded from diluted computation as the inclusion would have been antidilutive: Options 3,394,858 4,663,502 Restricted stock units 218,330 125,000 Total 3,613,188 4,788,502

Note 17 - Segment Information

Note 17 - Segment Information	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	1 7 . SEGMENT INFORMATION The Company is engaged in the design, development and commercialization of directed and multidirectional sound technologies, voice broadcast products and location-based mass messaging solutions for emergency warning and workforce management. The Company operates in two two not The following table presents the Company’s segment disclosures: Year ended September 30, 2018 September 30, 2017 Revenue from external customers LRAD $ 24,836,795 $ 20,314,178 Genasys 1,469,995 - $ 26,306,790 $ 20,314,178 Intercompany revenues LRAD $ - $ - Genasys 313,110 - $ 313,110 $ - Segment operating loss LRAD $ (1,387,902 ) $ (807,740 ) Genasys (88,563 ) - $ (1,476,465 ) $ (807,740 ) Other expenses: Depreciation and amortization expense LRAD $ 254,618 $ 153,283 Genasys 228,469 - $ 483,087 $ 153,283 Interest expense LRAD $ - $ - Genasys 20,949 - $ 20,949 $ - Income tax expense LRAD $ 2,375,600 $ 197,600 Genasys - - $ 2,375,600 $ 197,600 September 30, 2018 September 30, 2017 Long-lived assets LRAD $ 2,478,144 $ 565,292 Genasys 3,973,917 - $ 6,452,061 $ 565,292 Total assets LRAD $ 36,770,872 $ 38,857,800 Genasys 5,089,925 - $ 41,860,797 $ 38,857,800

Note 18 - Major Customers, Supp

Note 18 - Major Customers, Suppliers and Related Information	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	18. MAJOR CUSTOMERS, SUPPLIERS AND RELATED INFORMATION Major Customers For the fiscal year ended September 30, 2018, one 20% no 10% September 30, 2017, one 15% no 10% The following table summarizes revenues by geographic region. Revenues are attributed to countries based on customer’s delivery location. Years ended September 30, 2018 2017 Americas $ 16,488,624 $ 8,688,005 Europe, Middle East, and Africa 3,238,533 1,439,157 Asia Pacific 6,579,633 10,187,016 $ 26,306,790 $ 20,314,178 Suppliers The Company has a large number of components and sub-assemblies produced by outside suppliers, some of which are sourced from a single supplier, which can magnify the risk of shortages and decrease the Company’s ability to negotiate with suppliers on the basis of price. In particular, the Company depends on one

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	PRINCIPLES OF CONSOLIDATION The Company has three two
Use of Estimates, Policy [Policy Text Block]	USE OF ESTIMATES The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions (e.g., share-based compensation valuation, allowance for doubtful accounts, valuation of inventory and intangible assets, warranty reserve, accrued bonus and valuation allowance related to deferred tax assets) that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements and affect the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	CONCENTRATION OF CREDIT RISK The Company sells its products to a large number of geographically diverse customers. The Company routinely assesses the financial strength of its customers and generally does not September 30, 2018, two 12% 11% no 10% September 30, 2017, three 31%, 22% 14% no 10% The Company maintains cash and cash equivalent bank deposit accounts which, at times, may not one no three no 18
Cash and Cash Equivalents, Policy [Policy Text Block]	CASH, CASH EQUIVALENTS, AND RESTRICTED CASH The Company considers all highly liquid investments with an original maturity of three The Company considers any amounts pledged as collateral or otherwise restricted for use in current operations to be restricted cash. Restricted cash is classified as a current asset unless amounts are not one September 30, 2018 2017, $742,983 $39,446,
Marketable Securities, Policy [Policy Text Block]	MARKETABLE SECURITIES The Company accounts for investments in debt instruments as available-for-sale. Management determines the appropriate classification of such securities at the time of purchase and re-evaluates such classification as of each balance sheet date. Marketable securities are reported at fair value with the related unrealized gains and losses included in accumulated other comprehensive loss. The realized gains and losses on marketable securities are determined using the specific identification method.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS The Company carries its accounts receivable at their historical cost, less an allowance for doubtful accounts. On a periodic basis, the Company evaluates its accounts receivable and establishes an allowance for doubtful accounts for estimated losses considering the following factors when determining if collection of a receivable is reasonably assured: customer credit-worthiness, past transaction history with the customer, current economic industry trends and changes in customer payment terms. If the Company has no may may not no September 30, 2018 2017 September 30, 2018 2017, $150,000 $0,
Contract Manufacturers, Policy [Policy Text Block]	CONTRACT MANUFACTURERS The Company employs contract manufacturers for production of certain components and sub-assemblies. The Company may no 2018 2017,
Inventory, Policy [Policy Text Block]	INVENTORIES Inventories are valued at the lower of cost or net realizable value. Cost is determined using a standard cost system whereby differences between the standard cost and purchase price are recorded as a purchase price variance in cost of revenues. Inventory is comprised of raw materials, assemblies and finished products intended for sale . $21,481 $161,600 September 30, 2018 2017, 2018 2017.
Property, Plant and Equipment, Policy [Policy Text Block]	EQUIPMENT AND DEPRECIATION Equipment is stated at cost. Depreciation on machinery and equipment and office furniture and equipment is computed over the estimated useful lives of two seven
Business Combinations Policy [Policy Text Block]	BUSINESS COMBINATIONS The acquisition method of accounting for business combinations requires the Company to use significant estimates and assumptions, including fair value estimates, as of the business combination date and to refine those estimates as necessary during the measurement period (defined as the period, not one may Under the acquisition method of accounting the Company recognizes separately from goodwill the identifiable assets acquired, the liabilities assumed generally at the acquisition date fair value. The Company measures goodwill as of the acquisition date as the excess of consideration transferred, which the Company also measures at fair value, over the net of the acquisition date amounts of the identifiable assets acquired and liabilities assumed. Costs that the Company incurs to complete the business combination such as investment banking, legal and other professional fees are not Under the acquisition method of accounting for business combinations, if the Company identifies changes to acquired deferred tax asset valuation allowances or liabilities related to uncertain tax positions during the measurement period and they relate to new information obtained about facts and circumstances that existed as of the acquisition date, those changes are considered a measurement period adjustment and the Company records the offset to goodwill. The Company records all other changes to deferred tax asset valuation allowances and liabilities related to uncertain tax positions in current period income tax expense. On January 18, 2018, January 18, 2018. 4,
Goodwill and Intangible Assets, Policy [Policy Text Block]	GOODWILL AND INTANGIBLE ASSET S Identifiable intangible assets, which consist of technology, customer relationships, non-compete agreements, patents, tradenames and trademarks, are carried at cost less accumulated amortization. Intangible assets are amortized over their estimated useful lives, based on a number of assumptions including estimated periodic economic benefit and utilization. The estimated useful lives of identifiable intangible assets has been estimated to be between three fifteen Goodwill represents the excess of the value of the purchase price and related costs over the identifiable assets from the acquisition of Genasys, as described in Note 4, not not two not September 30, 2018. ( 8,
Lessee, Leases [Policy Text Block]	LEASES Leases entered into are classified as either capital or operating leases. At the time a capital lease is entered into, an asset is recorded, together with its related long-term obligation to reflect the purchase and financing. At September 30, 2018 2017, no
Revenue Recognition, Policy [Policy Text Block]	REVENUE RECOGNITION The Company derives its revenue from the sale of products to customer, contracts, license fees, other services and freight. The Company sells its products through its direct sales force and through authorized resellers and system integrators. The Company recognizes revenue for goods including software when all the significant risks and rewards have been transferred to the customer, no no may one may Product Revenue The Company sells its products to customers, including resellers and system integrators, is recognized in the periods that products are shipped (free on board (“FOB”) shipping point) or received by customers (FOB destination), when the fee is fixed or determinable, when collection of resulting receivables is reasonably assured, and when there are no no not Perpetual licensed software The sale and/or license of software products is deemed to have occurred when a customer either has taken possession of or has the ability to take immediate possession of the software and the software key. Perpetual software licenses can include one Time-based licensed software The time-based license agreements include the use of a software license for a fixed term, generally one not Warranty, maintenance and services We also offer extended warranty, maintenance and other services. Extended warranty and maintenance contracts are offered with terms ranging from one one Multiple element arrangements The Company has entered into a number of multiple element arrangements, such as when selling a product or perpetual licenses that may may Revenue is allocated to each deliverable based on the fair value of each individual element and is recognized when the revenue recognition criteria described above are met, except for time-based licenses which are not Adoption of new accounting standard On October 1, 2018, 606, 606” no
Shipping and Handling Cost, Policy [Policy Text Block]	SHIPPING AND HANDLING COSTS Shipping and handling costs are included in cost of revenues. Shipping and handling costs invoiced to customers are included in revenue. Actual shipping and handling costs were $291,994 $148,862 September 30, 2018 2017, $169,184 $124,141 September 30, 2018 2017,
Advertising Costs, Policy [Policy Text Block]	ADVERTISING Advertising costs are charged to expense as incurred. The Company expensed $28,092 $42,232 September 30, 2018 2017,
Research and Development Expense, Policy [Policy Text Block]	RESEARCH AND DEVELOPMENT COSTS Research and development costs are expensed as incurred.
Standard Product Warranty, Policy [Policy Text Block]	WARRANTY RESERVES The Company warrants its products to be free from defects in materials and workmanship for a period of one may The Company establishes a warranty reserve based on anticipated warranty claims at the time product revenues are recognized. Factors affecting warranty reserve levels include the number of units sold, anticipated cost of warranty repairs and anticipated rates of warranty claims. The Company evaluates the adequacy of the provision for warranty costs each reporting period. The warranty reserve was $99,216 $104,578 September 30, 2018 2017,
Income Tax, Policy [Policy Text Block]	INCOME TAXES The Company determines its income tax provision using the asset and liability method. Temporary differences are differences between the tax basis of assets and liabilities and their reported amounts in the financial statements that will result in taxable or deductible amounts in future years. A valuation allowance is recorded by the Company to the extent it is more likely than not not 12,
Property, Plant and Equipment, Impairment [Policy Text Block]	IMPAIRMENT OF LONG-LIVED ASSETS Long-lived assets and identifiable intangibles held for use are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not
Segment Reporting, Policy [Policy Text Block]	SEGMENT INFORMATION The Company is engaged in the design, development and commercialization of directed and multidirectional sound technologies, voice broadcast products and location-based mass messaging solutions for emergency warning and workforce management. The Company operates in two two not 17,
Earnings Per Share, Policy [Policy Text Block]	NET (LOSS) INCOME PER SHARE Basic net (loss) income per share is computed by dividing net (loss) income by the weighted average number of common shares outstanding for the period. Diluted net (loss) income per share reflects the potential dilution of securities that could occur if outstanding securities convertible into common stock were exercised or converted. See Note 16,
Foreign Currency Transactions and Translations Policy [Policy Text Block]	FOREIGN CURRENCY TRANSLATION The Company’s reporting currency is U.S. dollars. The functional currency of LRAD is the U.S. dollar. The functional currency of Genasys is the Euro. The Company translates the assets and liabilities of Genasys at the exchange rates in effect on the balance sheet date. The Company translates the revenue, costs and expenses of Genasys at the average rates of exchange in effect during the period. The Company includes translation gains and losses in the stockholders’ equity section of the Company’s balance sheets in accumulated other comprehensive income or loss. Transactions undertaken in other currencies, which have not $236,430 not
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	SHARE-BASED COMPENSATION The Company recognized share-based compensation expense related to qualified and non-qualified stock options issued to employees and directors over the expected vesting term of the stock-based instrument based on the grant date fair value. Forfeitures are estimated at the time of the grant and revised in subsequent periods if actual forfeitures differ from those estimates or if the Company updates its estimated forfeiture rate. See Note 14,
Reclassification, Policy [Policy Text Block]	RECLASSIFICATIONS Where necessary, the prior year’s information has been reclassified to conform to the fiscal year 2018 no
Subsequent Events, Policy [Policy Text Block]	SUBSEQUENT EVENTS Management has evaluated events subsequent to September 30, 2018 no September 30, 2018.
New Accounting Pronouncements, Policy [Policy Text Block]	In June 2018, No. 2018 7, Compensation – Stock Compensation (Topic 718 2018 7” 718 2018 7 December 15, 2018, October 1, 2019. In February 2018, 2018 02, 220 not December 15, 2018 not In November 2016, No. 2016 18, Statement of Cash Flows (Topic 230 230 2016 18 December 15, 2017, 2016 18 January 1, 2018. September 30, 2018, Note13 4, not In March 2016, No. 2016 09, Compensation – Stock Compensation (Topic 718 no first 2018. $1.1 not In February 2016, 2016 02, Leases (Topic 842 12 October 1, 2019. In May 2014, No. 2014 09, Revenue from Contracts with Customers 2014 09” 2014 09 July 2015, one October 1, 2018. 2015 14; 2016 08; 2016 10; 2016 12; 2016 13; 2016 20 October 1, 2018, not 2,

Note 4 - Acquisition (Tables)

Note 4 - Acquisition (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Cash paid at closing $ 2,826,189 Acquisition escrow liability 185,250 Total consideration $ 3,011,439 Assets Acquired Cash and restricted cash acquired $ 579,644 Accounts receivable 426,940 Fixed assets 5,712 Intangible assets 1,850,000 Goodwill 2,603,688 Other assets 54,520 Total assets acquired 5,520,504 Liabilities assumed Accounts payable 275,653 Accrued expenses and other liabilities 315,817 Severance obligation 397,558 Debt 1,520,037 Total liabilities assumed 2,509,065 Net assets acquired $ 3,011,439
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	Fair Value Useful Lives (in years) Technology $ 690,000 7 Customer relationships 660,000 7 Trade name portfolio 240,000 5 Non-compete agreements 260,000 3 $ 1,850,000
Business Acquisition, Pro Forma Information [Table Text Block]	Year ended September 30, 2018 2017 Net Revenues $ 27,255,960 $ 22,381,779 Net Loss (3,428,191 ) (969,195 ) Basic and diluted loss per share $ (0.11 ) $ (0.03 )
Business Acquisition, Reconciliation of Actual Net Revenue and Net Income to Pro Forma Net Revenue and Net Income [Table Text Block]	September 30, 2018 September 30, 2017 Net revenues Net income (loss) Net revenues Net income (loss) LRAD actual results $ 24,836,795 $ (3,629,853 ) $ 20,314,178 $ (876,754 ) Genasys actual results 2,419,165 158,264 2,067,601 64,012 Pro forma adjustments - 43,398 - (156,453 ) Pro forma results $ 27,255,960 $ (3,428,191 ) $ 22,381,779 $ (969,195 )
Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block]	Year ended September 30, 2018 2017 Acquisition costs $ 371,331 $ 41,016 Amortization costs (316,396 ) (292,078 ) Tax effect of adjustments (11,537 ) 94,609 Pro forma adjustments $ 43,398 $ (156,453 )

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurements (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	September 30, 2018 Unrealized Fair Cash Short-term Long-term Cost Basis Losses Value Equivalents Securities Securities Level 1: Money Market Funds $ 410,393 $ - $ 410,393 $ 410,393 $ - $ - Level 2: Certificates of deposit 499,000 - 499,000 - - 499,000 Municipal securities - - - - - - Corporate bonds 4,302,661 (8,945 ) 4,293,716 - 3,592,175 701,541 Subtotal 4,801,661 (8,945 ) 4,792,716 - 3,592,175 1,200,541 Total $ 5,212,054 $ (8,945 ) $ 5,203,109 $ 410,393 $ 3,592,175 $ 1,200,541 September 30, 2017 Fair Cash Short-term Long-term Cost Basis Losses Value Equivalents Securities Securities Level 1: Money Market Funds $ 55,257 $ - $ 55,257 $ 55,257 $ - $ - Level 2: Certificates of deposit 2,436,647 - 2,436,647 - 1,937,647 499,000 Municipal securities 25,315 (12 ) 25,303 - 25,303 - Corporate bonds 2,609,973 (1,257 ) 2,608,716 - 2,396,592 212,124 Subtotal 5,071,935 (1,269 ) 5,070,666 - 4,359,542 711,124 Total $ 5,127,192 $ (1,269 ) $ 5,125,923 $ 55,257 $ 4,359,542 $ 711,124
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements at September 30, 2018 Carrying Value Active Markets for Identifiable Assets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) Non-Cash Impairment Loss Intangible assets from Genasys acquisition (a) $ 1,520,006 $ - $ - $ 1,520,006 $ - Goodwill from Genasys acquisition (b) $ 2,445,990 $ - $ - $ 2,445,990 $ - Patents (c) $ 37,340 $ - $ - $ 37,340 $ (11,133 ) Fair Value Measurements at September 30, 2017 Carrying Value Active Markets for Identifiable Assets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) Non-Cash Impairment Loss Patents $ 55,689 $ - $ - $ 55,689 $ -

Note 6 - Inventories (Tables)

Note 6 - Inventories (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 30, 2018 2017 Raw materials $ 4,487,273 $ 3,784,935 Finished goods 1,768,544 1,742,960 Work in process 875,417 147,871 Inventories, gross 7,131,234 5,675,766 Reserve for obsolescence (397,051 ) (418,532 ) Inventories, net $ 6,734,183 $ 5,257,234

Note 7 - Property and Equipme_2

Note 7 - Property and Equipment (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, 2018 2017 Office furniture and equipment $ 1,326,784 $ 1,093,502 Machinery and equipment 1,095,099 994,157 Leasehold improvements - 76,138 Construction in progress 2,001,539 - Property and equipment, gross 4,423,422 2,163,797 Accumulated depreciation (1,974,697 ) (1,654,194 ) Property and equipment, net $ 2,448,725 $ 509,603
Depreciation Expense [Member]
Notes Tables
Property, Plant and Equipment [Table Text Block]	Year Ended September 30, 2018 2017 Depreciation expense $ 251,186 $ 146,067

Note 8 - Goodwill and Intangi_2

Note 8 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, 2018 2017 Technology $ 648,208 $ - Customer relationships 620,026 - Trade name portfolio 225,464 - Non-compete agreements 244,252 - Patents 72,126 108,247 1,810,076 108,247 Accumulated amortization (252,730 ) (52,558 ) $ 1,557,346 $ 55,689 Year Ended September 30, 2018 2017 Amortization expense $ 231,901 $ 7,216
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Estimated Amortization Expense for the Years ended September 30, 2019 $ 312,493 2020 312,493 2021 254,819 2022 231,075 2023 200,400 Thereafter 246,066 Total estimated amortization expense $ 1,557,346

Note 9 - Prepaid Expenses and_2

Note 9 - Prepaid Expenses and Other (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	September 30, 2018 2017 Deposits for inventory $ 1,366,069 $ 29,804 Leashold improvement receivable 1,132,017 - Prepaid insurance 162,822 91,542 Prepaid maintenance agreement 93,750 187,500 Receivable for stock options exercised - 252,043 Dues and subscriptions 92,097 247,163 Other 244,646 175,270 $ 3,091,401 $ 983,322

Note 10 - Accrued and Other L_2

Note 10 - Accrued and Other Liabilities (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	September 30, 2018 2017 Payroll and related $ 2,041,735 $ 1,870,579 Deferred revenue 659,682 343,163 Accrued contract costs 197,034 197,034 Severance 152,730 - Warranty reserve 99,216 104,518 Deferred rent 49,467 46,101 Total $ 3,199,864 $ 2,561,395
Other Noncurrent Liabilities [Table Text Block]	September 30, 2018 2017 Deferred rent $ 1,663,058 - Deferred extended warranty revenue 76,372 - Total $ 1,739,430 $ -
Schedule of Product Warranty Liability [Table Text Block]	September 30, 2018 2017 Beginning balance $ 104,518 $ 243,423 Warranty provision 6,093 (70,946 ) Warranty settlements (11,395 ) (67,959 ) Ending balance $ 99,216 $ 104,518

Note 11 - Debt (Tables)

Note 11 - Debt (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Loans With Governmental Agencies [Table Text Block]	Agency Due Date Principal Ministry of Economy and Competitiveness February 2, 2022 69,811 Ministry of Economy and Competitiveness February 2, 2024 279,141 (a) $ 348,952
Schedule of Maturities of Long-term Debt [Table Text Block]	2019 $ 296,594 2020 17,453 2021 17,453 2022 17,452 Total $ 348,952

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Years ended September 30, 2018 2017 Current tax provision Federal $ - $ - State 1,600 1,600 Total current tax provision 1,600 1,600 Deferred provision Federal 2,017,900 166,600 State 356,100 29,400 Total deferred provision 2,374,000 196,000 Provision for income taxes $ 2,375,600 $ 197,600
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Years ended September 30, 2018 2017 Income taxes computed at the federal statutory rate $ (332,000 ) $ (231,000 ) Change in valuation allowance 2,711,000 197,000 Change in tax rate 6,754,000 - Expired net operating loss carryforwards 441,000 283,000 Nondeductible compensation, interest expense and other 39,000 21,000 State income taxes, net of federal tax benefit (41,000 ) (24,000 ) Change in R&D credit carryover (133,000 ) (98,000 ) Stock options and other prior year true-ups (499,000 ) 48,000 Acquired deferred tax assets of Genasys Spain (6,564,400 ) 1,600 Provision for income taxes $ 2,375,600 $ 197,600
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	At September 30, 2018 2017 Deferred tax assets: Net operating loss carryforwards $ 13,644,000 $ 16,443,000 Research and development credit 5,805,000 2,559,000 Share-based compensation 532,000 898,000 Equipment (41,000 ) (80,000 ) Patents 35,000 69,000 Accruals and other 818,000 546,000 State tax deduction (5,000 ) (7,000 ) Federal AMT Credit 53,000 52,000 Allowances 133,000 157,000 Gross deferred tax asset 20,974,000 20,637,000 Less valuation allowance (15,017,000 ) (12,306,000 ) Total deferred tax assets, net of valuation allowance $ 5,957,000 $ 8,331,000

Note 13 - Commitments and Con_2

Note 13 - Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Years ending September 30, 2019 $ 626,277 2020 1,018,685 2021 1,030,380 2022 1,072,300 2023 995,554 Thereafter 5,255,394 Total lease obligations $ 9,998,590

Note 14 - Share-based Compens_2

Note 14 - Share-based Compensation (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2018 2017 Volatility 45.4% 42.6% - 53.7% Risk free interest rate 2.18% 1.73% - 2.01% Forfeiture rate 10.0% 10.0% Dividend yield 0.0% 0.0% Expected life in years 4.6 3.8 - 4.6 Weighted average FV $0.89 $0.71
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Number of Shares Outstanding October 1, 2017 125,000 Granted 218,330 Released (125,000 ) Forfeited/cancelled - Outstanding September 30, 2018 218,330
Share-based Compensation, Stock Options, Activity [Table Text Block]	Number of Shares Weighted Average Exercise Price Outstanding October 1, 2017 4,663,502 $ 2.18 Granted 3,500 $ 2.21 Forfeited/expired (92,688 ) $ 2.74 Exercised (1,179,456 ) $ 2.06 Outstanding September 30, 2018 3,394,858 $ 2.21 Exerciseable September 30, 2018 2,384,576 $ 2.27
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $0.93 - $1.76 912,966 5.28 1.63 783,059 1.62 $1.77 - $1.99 1,346,642 5.15 1.97 471,642 1.93 $2.00 - $2.85 364,000 3.08 2.55 360,500 2.55 $2.86 - $3.17 771,250 0.33 3.00 769,375 3.00 $0.93 - $3.17 3,394,858 2,384,576
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	Year ended September 30, 2018 2017 Cost of revenues $ 21,388 $ 24,151 Selling, general and administrative 479,165 998,540 Research and development 84,320 93,709 $ 584,873 $ 1,116,400

Note 16 - Net Loss Per Share (T

Note 16 - Net Loss Per Share (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Years Ended September 30, 2018 2017 Numerator: Net loss available to common stockholders $ (3,745,042 ) $ (876,754 ) Denominator: Weighted average common shares outstanding, basic and diluted 32,492,645 31,855,430 Basic loss per common share $ (0.12 ) $ (0.03 ) Diluted loss per common share $ (0.12 ) $ (0.03 ) Potentially dilutive securities outstanding at period end excluded from diluted computation as the inclusion would have been antidilutive: Options 3,394,858 4,663,502 Restricted stock units 218,330 125,000 Total 3,613,188 4,788,502

Note 17 - Segment Information (

Note 17 - Segment Information (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year ended September 30, 2018 September 30, 2017 Revenue from external customers LRAD $ 24,836,795 $ 20,314,178 Genasys 1,469,995 - $ 26,306,790 $ 20,314,178 Intercompany revenues LRAD $ - $ - Genasys 313,110 - $ 313,110 $ - Segment operating loss LRAD $ (1,387,902 ) $ (807,740 ) Genasys (88,563 ) - $ (1,476,465 ) $ (807,740 ) Other expenses: Depreciation and amortization expense LRAD $ 254,618 $ 153,283 Genasys 228,469 - $ 483,087 $ 153,283 Interest expense LRAD $ - $ - Genasys 20,949 - $ 20,949 $ - Income tax expense LRAD $ 2,375,600 $ 197,600 Genasys - - $ 2,375,600 $ 197,600 September 30, 2018 September 30, 2017 Long-lived assets LRAD $ 2,478,144 $ 565,292 Genasys 3,973,917 - $ 6,452,061 $ 565,292 Total assets LRAD $ 36,770,872 $ 38,857,800 Genasys 5,089,925 - $ 41,860,797 $ 38,857,800

Note 18 - Major Customers, Su_2

Note 18 - Major Customers, Suppliers and Related Information (Tables)	12 Months Ended
	Sep. 30, 2018
Notes Tables
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Years ended September 30, 2018 2017 Americas $ 16,488,624 $ 8,688,005 Europe, Middle East, and Africa 3,238,533 1,439,157 Asia Pacific 6,579,633 10,187,016 $ 26,306,790 $ 20,314,178

Note 2 - Basis of Presentatio_2

Note 2 - Basis of Presentation and Significant Accounting Policies (Details Textual)	12 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Oct. 01, 2018USD ($)	Sep. 30, 2016USD ($)
Number of Wholly Owned Subsidiaries	3
Number of Additional Inactive Subsidiaries	2
Investments, Typical Final Maturity Maximum	3 years
Investments, Typical Portfolio Weighted Average Maturity		18 years
Restricted Cash and Cash Equivalents, Total	$ 742,983	$ 39,446
Deferred Revenue for Collection Issues	0	0
Allowance for Doubtful Accounts Receivable, Ending Balance	150,000	0
Inventory Obsolescence Write Down (Recoveries)	21,481	161,600
Capital Lease Obligations, Total	$ 0	0
Product Warranty Period	1 year
Cost of Revenue, Total	$ 13,567,076	10,035,577
Revenues, Total	26,306,790	20,314,178
Advertising Expense	28,092	42,232
Standard and Extended Product Warranty Accrual, Ending Balance	$ 99,216	104,518		$ 243,423
Number of Reportable Segments	2
Foreign Currency Transaction Loss, before Tax	$ 236,430
Shipping and Handling [Member]
Cost of Revenue, Total	291,994	148,862
Revenues, Total	$ 169,184	$ 124,141
Accounting Standards Update 2014-09 [Member] | Subsequent Event [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption			$ 0
Minimum [Member]
Property, Plant and Equipment, Useful Life	2 years
Finite-Lived Intangible Asset, Useful Life	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life	7 years
Finite-Lived Intangible Asset, Useful Life	15 years
Customer Concentration Risk [Member] | Customer 1 [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage	12.00%	31.00%
Customer Concentration Risk [Member] | Customer 2 [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage	11.00%	22.00%
Customer Concentration Risk [Member] | Customer 3 [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage		14.00%

Note 3 - Recent Accounting Pr_2

Note 3 - Recent Accounting Pronouncements (Details Textual) - USD ($)	Sep. 30, 2018	Jan. 01, 2018	Sep. 30, 2017
Deferred Tax Assets, Valuation Allowance, Total	$ 15,017,000		$ 12,306,000
Deferred Tax Assets, Gross, Total	$ 20,974,000		$ 20,637,000
Accounting Standards Update 2016-09 [Member]
Deferred Tax Assets, Valuation Allowance, Total		$ 1,100,000
Deferred Tax Assets, Gross, Total		$ 1,100,000

Note 4 - Acquisition (Details T

Note 4 - Acquisition (Details Textual)	Jan. 18, 2018	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)
Genasys Acquisition [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual							$ 1,469,995
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual							(115,189)
Finite-Lived Intangible Asset, Useful Life	6 years
Genasys Acquisition [Member] | Selling, General and Administrative Expenses [Member]
Business Combination, Acquisition Related Costs		$ 55,800	$ 119,202	$ 151,313	$ 45,016	$ 41,016	$ 412,347
Genasys [Member]
Entity Number of Employees		17					17

Note 4 - Acquisition - Prelimin

Note 4 - Acquisition - Preliminary Acquisition Consideration (Details) - USD ($)	Jan. 18, 2018	Sep. 30, 2018	Sep. 30, 2017
Cash paid at closing		$ 2,431,795
Assets Acquired
Goodwill, Ending Balance		$ 2,445,990
Genasys Acquisition [Member]
Cash paid at closing	$ 2,826,189
Acquisition escrow liability	185,250
Total consideration	3,011,439
Assets Acquired
Cash and restricted cash acquired	579,644
Accounts receivable	426,940
Fixed assets	5,712
Intangible assets	1,850,000
Goodwill, Ending Balance	2,603,688
Other assets	54,520
Total assets acquired	5,520,504
Liabilities assumed
Accounts payable	275,653
Accrued expenses and other liabilities	315,817
Severance obligation	397,558
Debt	1,520,037
Total liabilities assumed	2,509,065
Net assets acquired	$ 3,011,439

Note 4 - Acquisition - Estimate

Note 4 - Acquisition - Estimated Fair Value and Estimated Useful Lives of Identifiable Intangible Assets Acquired (Details) - Genasys Acquisition [Member]	Jan. 18, 2018USD ($)
Intangible assets acquired, fair value	$ 1,850,000
Intangible assets acquired, useful lives (Year)	6 years
Technology-Based Intangible Assets [Member]
Intangible assets acquired, fair value	$ 690,000
Intangible assets acquired, useful lives (Year)	7 years
Customer Relationships [Member]
Intangible assets acquired, fair value	$ 660,000
Intangible assets acquired, useful lives (Year)	7 years
Trade Names [Member]
Intangible assets acquired, fair value	$ 240,000
Intangible assets acquired, useful lives (Year)	5 years
Noncompete Agreements [Member]
Intangible assets acquired, fair value	$ 260,000
Intangible assets acquired, useful lives (Year)	3 years

Note 4 - Acquisition - Unaudite

Note 4 - Acquisition - Unaudited Pro Forma Results of Operations (Details) - Genasys Acquisition [Member] - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Net Revenues	$ 27,255,960	$ 22,381,779
Net Loss	$ (3,428,191)	$ (969,195)
Basic and diluted loss per share (in dollars per share)	$ (0.11)	$ (0.03)

Note 4 - Acquisition - Reconcil

Note 4 - Acquisition - Reconciliation of Actual Net Revenue and Net Income to Pro Forma Net Revenue and Net Income (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Pro Forma adjustments, net income	$ 43,398	$ (156,453)
Genasys Acquisition [Member]
LRAD actual results, net revenues	24,836,795	20,314,178
LRAD actual results, net income	(3,629,853)	(876,754)
Genasys actual results, net revenues	2,419,165	2,067,601
Genasys actual results, net income	158,264	64,012
Pro Forma adjustments, net revenues
Pro Forma adjustments, net income	43,398	(156,453)
Pro forma results, net revenues	27,255,960	22,381,779
Pro forma results, net income	$ (3,428,191)	$ (969,195)

Note 4 - Acquisition - Summary

Note 4 - Acquisition - Summary of Pro Forma Adjustments (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Pro forma adjustments, net income	$ 43,398	$ (156,453)
Acquisition-related Costs [Member]
Pro forma adjustments, net income	371,331	41,016
Depreciation and Amortization Costs [Member]
Pro forma adjustments, net income	(316,396)	(292,078)
Tax Effect of Adjustments [Member]
Pro forma adjustments, net income	$ (11,537)	$ 94,609

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurements (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Impairment of Intangible Assets, Finite-lived	$ 11,133
Fair Value, Measurements, Nonrecurring [Member]
Impairment of Intangible Assets, Finite-lived		0
Fair Value, Inputs, Level 3 [Member]
Marketable Securities, Total	$ 0	$ 0

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurements - Fair Value by Major Security Type (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Short-term marketable securities	$ 3,592,175	$ 4,359,542
Long-term Securities	1,200,541	711,124
Fair Value, Measurements, Nonrecurring [Member]
Cost Basis	5,212,054	5,127,192
Unrealized Gains (Losses)	(8,945)	(1,269)
Fair Value	5,203,109	5,125,923
Cash Equivalents	410,393	55,257
Short-term marketable securities	3,592,175	4,359,542
Long-term Securities	1,200,541	711,124
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Cost Basis	410,393	55,257
Unrealized Gains (Losses)
Fair Value	410,393	55,257
Cash Equivalents	410,393	55,257
Short-term marketable securities
Long-term Securities
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Cost Basis	4,801,661	5,071,935
Unrealized Gains (Losses)	(8,945)	(1,269)
Fair Value	4,792,716	5,070,666
Cash Equivalents
Short-term marketable securities	3,592,175	4,359,542
Long-term Securities	1,200,541	711,124
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Certificates of Deposit [Member]
Cost Basis	499,000	2,436,647
Unrealized Gains (Losses)
Fair Value	499,000	2,436,647
Cash Equivalents
Short-term marketable securities		1,937,647
Long-term Securities	499,000	499,000
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Cost Basis		25,315
Unrealized Gains (Losses)		(12)
Fair Value		25,303
Cash Equivalents
Short-term marketable securities		25,303
Long-term Securities
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Cost Basis	4,302,661	2,609,973
Unrealized Gains (Losses)	(8,945)	(1,257)
Fair Value	4,293,716	2,608,716
Cash Equivalents
Short-term marketable securities	3,592,175	2,396,592
Long-term Securities	$ 701,541	$ 212,124

Note 5 - Fair Value Measureme_5

Note 5 - Fair Value Measurements - Fair Value by Categories of Long-lived Assets (Details) - USD ($)		12 Months Ended
		Sep. 30, 2018		Sep. 30, 2017
Intangible assets, impairment loss		$ (11,133)
Patents [Member]
Intangible assets, impairment loss		(11,133)		0
Fair Value, Measurements, Nonrecurring [Member]
Intangible assets, impairment loss				0
Goodwill from Genasys acquisition(b)	[1]
Fair Value, Measurements, Nonrecurring [Member] | Intangible Assets from Genasys Acquisition [Member]
Intangible assets, impairment loss	[2]
Fair Value, Measurements, Nonrecurring [Member] | Patents [Member]
Intangible assets, impairment loss		(11,133)	[3]
Reported Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member]
Goodwill from Genasys acquisition(b)	[1]	2,445,990
Reported Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Intangible Assets from Genasys Acquisition [Member]
Intangible assets, fair value	[2]	1,520,006
Reported Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Patents [Member]
Intangible assets, fair value		37,340	[3]	55,689
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Goodwill from Genasys acquisition(b)	[1]
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Goodwill from Genasys acquisition(b)	[1]
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Goodwill from Genasys acquisition(b)	[1]	2,445,990
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Intangible Assets from Genasys Acquisition [Member] | Fair Value, Inputs, Level 1 [Member]
Intangible assets, fair value	[2]
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Intangible Assets from Genasys Acquisition [Member] | Fair Value, Inputs, Level 2 [Member]
Intangible assets, fair value	[2]
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Intangible Assets from Genasys Acquisition [Member] | Fair Value, Inputs, Level 3 [Member]
Intangible assets, fair value	[2]	1,520,006
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Patents [Member] | Fair Value, Inputs, Level 1 [Member]
Intangible assets, fair value			[3]
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Patents [Member] | Fair Value, Inputs, Level 2 [Member]
Intangible assets, fair value			[3]
Estimate of Fair Value Measurement [Member] | Fair Value, Measurements, Nonrecurring [Member] | Patents [Member] | Fair Value, Inputs, Level 3 [Member]
Intangible assets, fair value		$ 37,340	[3]	$ 55,689
[1]	Represents acquired goodwill from the acquisition of Genasys. There was no impairment related to these assets. (See Note 4, Acquisition and Note 8, Goodwill and Intangible Assets, for more information)
[2]	Represents acquired intangible assets from the acquisition of Genasys. There was no impairment related to these assets. (See Note 4, Acquisition and Note 8, Goodwill and Intangible Assets, for more information)
[3]	During the year ended September 30, 2018, the Company determined that certain patents were impaired. The impaired patents related to products no longer sold by the Company.

Note 6 - Inventories - Schedule

Note 6 - Inventories - Schedule of Inventory (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Raw materials	$ 4,487,273	$ 3,784,935
Finished goods	1,768,544	1,742,960
Work in process	875,417	147,871
Inventories, gross	7,131,234	5,675,766
Reserve for obsolescence	(397,051)	(418,532)
Inventories, net	$ 6,734,183	$ 5,257,234

Note 7 - Property and Equipme_3

Note 7 - Property and Equipment - Property and Equipment (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Property and equipment	$ 4,423,422	$ 2,163,797
Accumulated depreciation	(1,974,697)	(1,654,194)
Property and equipment, net	2,448,725	509,603
Furniture and Fixtures [Member]
Property and equipment	1,326,784	1,093,502
Machinery and Equipment [Member]
Property and equipment	1,095,099	994,157
Leasehold Improvements [Member]
Property and equipment		76,138
Construction in Progress [Member]
Property and equipment	$ 2,001,539

Note 7 - Property and Equipme_4

Note 7 - Property and Equipment - Property and Equipment, Depreciation Expense (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Depreciation expense	$ 251,186	$ 146,067

Note 8 - Goodwill and Intangi_3

Note 8 - Goodwill and Intangible Assets (Details Textual) - USD ($)	Jan. 18, 2018	Sep. 30, 2018	Jan. 18, 2018	Sep. 30, 2017
Intangible Assets, Net (Excluding Goodwill), Total		$ 1,557,346		$ 55,689
Goodwill, Ending Balance		2,445,990
Impairment of Intangible Assets, Finite-lived		11,133
Patents [Member]
Impairment of Intangible Assets, Finite-lived		$ 11,133		$ 0
Genasys [Member]
Finite-lived Intangible Assets Acquired	$ 1,850,000
Goodwill, Acquired During Period			$ 2,603,688

Note 8 - Goodwill and Intangi_4

Note 8 - Goodwill and Intangible Assets - Summary of Intangible Assets (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Intangible assets, gross carrying amount	$ 1,810,076	$ 108,247
Accumulated amortization	(252,730)	(52,558)
Intangible assets, net	1,557,346	55,689
Amortization expense	231,901	7,216
Technology-Based Intangible Assets [Member]
Intangible assets, gross carrying amount	648,208
Customer Relationships [Member]
Intangible assets, gross carrying amount	620,026
Trade Names [Member]
Intangible assets, gross carrying amount	225,464
Noncompete Agreements [Member]
Intangible assets, gross carrying amount	244,252
Patents [Member]
Intangible assets, gross carrying amount	$ 72,126	$ 108,247

Note 8 - Goodwill and Intangi_5

Note 8 - Goodwill and Intangible Assets - Estimated Future Amortization Expense (Details)	Sep. 30, 2018USD ($)
2,019	$ 312,493
2,020	312,493
2,021	254,819
2,022	231,075
2,023	200,400
Thereafter	246,066
Total estimated amortization expense	$ 1,557,346

Note 9 - Prepaid Expenses and_3

Note 9 - Prepaid Expenses and Other (Details Textual) - USD ($)	Mar. 31, 2011	Sep. 30, 2018	Jul. 01, 2018	Sep. 30, 2017
Allowance for Tenant Improvements		$ 1,588,214	$ 1,588,214
Leasehold Improvement Receivable		1,312,017
Prepaid Expense	$ 1,500,000
Amortization Period of Prepaid Maintenance Agreement	8 years
Prepaid Expense, Current, Total		93,750		$ 187,500
Third Party Service Provider [Member]
Prepaid Expense, Current, Total		187,500		187,500
Prepaid Expense, Noncurrent, Total		$ 93,750		$ 93,750

Note 9 - Prepaid Expenses and_4

Note 9 - Prepaid Expenses and Other - Summary of Prepaid Expenses and Others (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Deposits for inventory	$ 1,366,069	$ 29,804
Leashold improvement receivable	1,132,017
Prepaid insurance	162,822	91,542
Prepaid maintenance agreement	93,750	187,500
Receivable for stock options exercised		252,043
Dues and subscriptions	92,097	247,163
Other	244,646	175,270
Prepaid expenses and other	$ 3,091,401	$ 983,322

Note 10 - Accrued and Other L_3

Note 10 - Accrued and Other Liabilities (Details Textual)	3 Months Ended
	Sep. 30, 2018USD ($)
Deferred Rent Credit	$ 1,712,525
Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties, Total	$ 23,890

Note 10 - Accrued and Other L_4

Note 10 - Accrued and Other Liabilities - Summary of Accrued Liabilities (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Payroll and related	$ 2,041,735	$ 1,870,579
Deferred revenue	659,682	343,163
Accrued contract costs	197,034	197,034
Severance	152,730
Warranty reserve	99,216	104,518
Deferred rent	49,467	46,101
Total	$ 3,199,864	$ 2,561,395

Note 10 - Accrued and Other L_5

Note 10 - Accrued and Other Liabilities - Noncurrent (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Deferred rent	$ 1,663,058
Deferred extended warranty revenue	76,372
Total	$ 1,739,430

Note 10 - Accrued and Other L_6

Note 10 - Accrued and Other Liabilities - Changes in Warranty Reserve (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Beginning balance	$ 104,518	$ 243,423
Warranty provision	6,093	(70,946)
Warranty settlements	(11,395)	(67,959)
Ending balance	$ 99,216	$ 104,518

Note 11 - Debt (Details Textual

Note 11 - Debt (Details Textual)	12 Months Ended
	Sep. 30, 2018USD ($)
Long-term Debt, Current Maturities, Total	$ 296,594
Long-term Debt, Excluding Current Maturities, Total	52,538
Term Loans [Member]
Interest Expense, Debt, Total	20,949
Genasys [Member] | Loans With Governmental Agencies [Member]
Business Combination, Acquired Debt, Fair Value	1,520,037
Genasys Acquisition [Member] | Loans With Governmental Agencies [Member] | Collateral Pledged [Member] | Loan with Ministry of Science and Innovation, Due February 2, 2024 [Member]
Restricted Cash, Total	$ 279,141
Cash Pledged as Collateral, Percentage of the Original Principal Received	66.60%

Note 11 - Debt - Loans With Gov

Note 11 - Debt - Loans With Governmental Agencies (Details)	12 Months Ended
	Sep. 30, 2018USD ($)
Principal, loans with governmental agencies	$ 348,952
Loans With Governmental Agencies [Member]
Principal, loans with governmental agencies	$ 348,952
Loans With Governmental Agencies [Member] | Ministry of Economy and Competitiveness, Debt, Due February 2, 2022 [Member]
Due date, loans with governmental agencies	Feb. 2, 2022
Principal, loans with governmental agencies	$ 69,811
Loans With Governmental Agencies [Member] | Ministry of Economy and Competitiveness, Debt, Due February 2, 2024 [Member]
Due date, loans with governmental agencies	Feb. 2, 2024
Principal, loans with governmental agencies	$ 279,141	[1]
[1]	This loan is secured by $279,141 of cash pledged as collateral by Genasys, which is the current balance of the loan. This amount represents 66.6% of the original principal received. This amount is included in restricted cash at September 30, 2018. The Company expects the Ministry of Economy and Competitiveness to declare the terms of the loan satisfied within fiscal year 2019 and that the outstanding balance of the loan will be paid in full during fiscal year 2019. Accordingly, this has been included in the current portion of notes payable as of September 30, 2018.

Note 11 - Debt - Future Annual

Note 11 - Debt - Future Annual Payments (Details)	Sep. 30, 2018USD ($)
2,019	$ 296,594
2,020	17,453
2,021	17,453
2,022	17,452
Total	$ 348,952

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	24.28%
Deferred Tax Assets, Net, Total	$ 5,957,000
Deferred Tax Assets, Tax Credit Carryforwards, Research	5,805,000	$ 2,559,000
Deferred Tax Assets, Valuation Allowance, Total	15,017,000	$ 12,306,000
Unrecognized Tax Benefits, Ending Balance	0
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability	2,374,000
State and Local Jurisdiction [Member]
Deferred Tax Assets, Tax Credit Carryforwards, Research	911,000
Internal Revenue Service (IRS) [Member]
Operating Loss Carryforwards, Total	48,720,000
Deferred Tax Assets, Tax Credit Carryforwards, Research	$ 2,114,000

Note 12 - Income Taxes - Summar

Note 12 - Income Taxes - Summary of Income Taxes (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Federal
State	1,600	1,600
Total current tax provision	1,600	1,600
Federal	2,017,900	166,600
State	356,100	29,400
Total deferred provision	2,374,000	196,000
Provision for income taxes	$ 2,375,600	$ 197,600

Note 12 - Income Taxes - Reconc

Note 12 - Income Taxes - Reconciliation of Income Taxes (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Income taxes computed at the federal statutory rate	$ (332,000)	$ (231,000)
Change in valuation allowance	2,711,000	197,000
Change in tax rate	6,754,000
Expired net operating loss carryforwards	441,000	283,000
Nondeductible compensation, interest expense and other	39,000	21,000
State income taxes, net of federal tax benefit	(41,000)	(24,000)
Change in R&D credit carryover	(133,000)	(98,000)
Stock options and other prior year true-ups	(499,000)	48,000
Acquired deferred tax assets of Genasys Spain	(6,564,400)	1,600
Provision for income taxes	$ 2,375,600	$ 197,600

Note 12 - Income Taxes - Signif

Note 12 - Income Taxes - Significant Portion of Net Deferred Tax Asset (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Net operating loss carryforwards	$ 13,644,000	$ 16,443,000
Deferred Tax Assets, Tax Credit Carryforwards, Research	5,805,000	2,559,000
Share-based compensation	532,000	898,000
Equipment	(41,000)	(80,000)
Patents	35,000	69,000
Accruals and other	818,000	546,000
State tax deduction	(5,000)	(7,000)
Federal AMT Credit	53,000	52,000
Allowances	133,000	157,000
Gross deferred tax asset	20,974,000	20,637,000
Less valuation allowance	(15,017,000)	(12,306,000)
Total deferred tax assets, net of valuation allowance	$ 5,957,000	$ 8,331,000

Note 13 - Commitments and Con_3

Note 13 - Commitments and Contingencies (Details Textual)	1 Months Ended	12 Months Ended
	Aug. 31, 2016shares	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jul. 01, 2018USD ($)a
Area of Leased Facility | a				54,766
Operating Leases, Average Monthly Payments Due, Current		$ 36,146
Operating Leases, Average Monthly Payments, Due in Second Year		74,460
Operating Leases, Average Monthly Payments, Due in Third Year		76,694
Operating Leases, Average Monthly Payments, Due in Fourth Year		78,994
Operating Leases, Average Monthly Payments, Due in Fifth Year		81,364
Operating Leases, Average Monthly Payments, Due in Sixth Year		83,805
Operating Leases, Average Monthly Payments, Due in Seventh Year		86,319
Operating Leases, Average Monthly Payments, Due in Eighth Year		88,909
Operating Leases, Average Monthly Payments, Due in Ninth Year		91,576
Operating Leases, Average Monthly Payments, Due in Tenth Year		94,324
Allowance for Tenant Improvements		1,588,214		$ 1,588,214
Operating Leases, Rent Expense, Net, Total		956,535	$ 351,418
Defined Contribution Plan, Employer Discretionary Contribution Amount		130,511	196,239
Bonuses and Related Payroll Tax Expense [Member]
Increase (Decrease) in Other Employee-Related Liabilities		$ 1,205,099	$ 1,100,693
Performance Shares [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vesting Upon Employee Termination and Change of Control, Number of Shares | shares	375,000

Note 13 - Commitments and Con_4

Note 13 - Commitments and Contingencies - Obligations Under Operating Leases (Details)	Sep. 30, 2018USD ($)
2,019	$ 626,277
2,020	1,018,685
2,021	1,030,380
2,022	1,072,300
2,023	995,554
Thereafter	5,255,394
Total lease obligations	$ 9,998,590

Note 14 - Share-based Compens_3

Note 14 - Share-based Compensation (Details Textual) - USD ($)	Mar. 20, 2018	Mar. 14, 2017	Aug. 01, 2016	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance					3,394,858	4,663,502
Payments of Ordinary Dividends, Common Stock					$ 0	$ 0
Share-based Compensation, Total					584,873	1,116,400
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value					2,404,380
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value					$ 1,890,891
Share Price					$ 3.06
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value					$ 752,729	72,709
Proceeds from Stock Options Exercised					2,434,888	133,000
Gross Proceeds from Stock Options Exercised						373,288
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense					752,729	72,709
Allocated Share-based Compensation Expense, Total					584,873	$ 1,116,400
Employee Stock Option [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total					$ 566,512
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition					1 year 182 days
Performance Shares [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			750,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			7 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Performance Criteria, Maximum Vested Per Year, Number			375,000
Restricted Stock Units (RSUs) [Member]
Share-based Compensation, Total					$ 210,176
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period					218,330
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					3 years
Restricted Stock Units (RSUs) [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Per Person	25,000	25,000		25,000
Share-based Compensation, Total	$ 278,750	$ 197,500
Restricted Stock Units (RSUs) [Member] | Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period					93,330
Non-employee Stock Option [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, that Would Have Been Granted in Period				20,000
2015 Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized					5,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance					2,145,905
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant					5,732,213
2005 Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance					1,467,283
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant					2,119,025

Note 14 - Share-based Compens_4

Note 14 - Share-based Compensation - Weighted-average Assumptions (Details) - $ / shares	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Volatility	45.40%
Risk free interest rate	2.18%
Forfeiture rate	10.00%	10.00%
Dividend yield	0.00%	0.00%
Expected life in years (Year)	4 years 219 days
Weighted average FV (in dollars per share)	$ 0.89	$ 0.71
Minimum [Member]
Volatility		42.60%
Risk free interest rate		1.73%
Expected life in years (Year)		3 years 292 days
Maximum [Member]
Volatility		53.70%
Risk free interest rate		2.01%
Expected life in years (Year)		4 years 219 days

Note 14 - Share-based Compens_5

Note 14 - Share-based Compensation - Restricted Stock Activity (Details) - Restricted Stock Units (RSUs) [Member] - shares	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Outstanding October 1, 2017 (in shares)	125,000
Number of Shares Granted (in shares)	218,330
Released (in shares)	(125,000)	(125,000)
Forfeited/cancelled (in shares)
Outstanding September 30, 2018 (in shares)	218,330	125,000

Note 14 - Share-based Compens_6

Note 14 - Share-based Compensation - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Number of Shares Outstanding, Beginning Balance (in shares)	4,663,502
Weighted Average Exercise Price, Shares Outstanding, Beginning Balance (in dollars per share)	$ 2.18
Number of Shares Granted (in shares)	3,500
Weighted Average Exercise Price, Shares Granted (in dollars per share)	$ 2.21
Number of Shares Forfeited/expired (in shares)	(92,688)
Weighted Average Exercise Price, Shares Forfeited/expired (in dollars per share)	$ 2.74
Number of Shares Exercised (in shares)	(1,179,456)	(233,333)
Weighted Average Exercise Price, Exercised (in dollars per share)	$ 2.06
Number of Shares Outstanding, Ending Balance (in shares)	3,394,858	4,663,502
Weighted Average Exercise Price, Shares Outstanding, Ending Balance (in dollars per share)	$ 2.21	$ 2.18
Number of Shares Exercisable (in shares)	2,384,576
Weighted Average Exercise Price, Shares Exercisable (in dollars per share)	$ 2.27

Note 14 - Share-based Compens_7

Note 14 - Share-based Compensation - Stock Options Outstanding (Details)	12 Months Ended
	Sep. 30, 2018$ / sharesshares
Range One [Member]
Lower Exercise Price (in dollars per share)	$ 0.93
Upper Exercise Price (in dollars per share)	$ 1.76
Number Outstanding (in shares) | shares	912,966
Weighted Average Remaining Contractual Life (Year)	5 years 102 days
Weighted Average Exercise Price (in dollars per share)	$ 1.63
Number Exercisable (in shares) | shares	783,059
Weighted Average Exercise Price (in dollars per share)	$ 1.62
Range Two [Member]
Lower Exercise Price (in dollars per share)	1.77
Upper Exercise Price (in dollars per share)	$ 1.99
Number Outstanding (in shares) | shares	1,346,642
Weighted Average Remaining Contractual Life (Year)	5 years 54 days
Weighted Average Exercise Price (in dollars per share)	$ 1.97
Number Exercisable (in shares) | shares	471,642
Weighted Average Exercise Price (in dollars per share)	$ 1.93
Range Three [Member]
Lower Exercise Price (in dollars per share)	2
Upper Exercise Price (in dollars per share)	$ 2.85
Number Outstanding (in shares) | shares	364,000
Weighted Average Remaining Contractual Life (Year)	3 years 29 days
Weighted Average Exercise Price (in dollars per share)	$ 2.55
Number Exercisable (in shares) | shares	360,500
Weighted Average Exercise Price (in dollars per share)	$ 2.55
Range Four [Member]
Lower Exercise Price (in dollars per share)	2.86
Upper Exercise Price (in dollars per share)	$ 3.17
Number Outstanding (in shares) | shares	771,250
Weighted Average Remaining Contractual Life (Year)	120 days
Weighted Average Exercise Price (in dollars per share)	$ 3
Number Exercisable (in shares) | shares	769,375
Weighted Average Exercise Price (in dollars per share)	$ 3
Range Five [Member]
Lower Exercise Price (in dollars per share)	3.14
Upper Exercise Price (in dollars per share)	$ 3.17
Number Outstanding (in shares) | shares	3,394,858
Weighted Average Remaining Contractual Life (Year)
Weighted Average Exercise Price (in dollars per share)
Number Exercisable (in shares) | shares	2,384,576
Weighted Average Exercise Price (in dollars per share)

Note 14 - Share-based Compens_8

Note 14 - Share-based Compensation - Summary of Share-based Compensation Expense (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Allocated Share-based Compensation Expense, Total	$ 584,873	$ 1,116,400
Cost of Sales [Member]
Allocated Share-based Compensation Expense, Total	21,388	24,151
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense, Total	479,165	998,540
Research and Development Expense [Member]
Allocated Share-based Compensation Expense, Total	$ 84,320	$ 93,709

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 16, 2018	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	1,179,456	233,333
Proceeds from Stock Options Exercised	$ 2,434,888	$ 133,000
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Preferred Stock, Shares Outstanding, Ending Balance	0	0
Stock Repurchased During Period, Value	$ 725,445
Share Buyback Program [Member]
Stock Repurchase Program, Authorized Amount				$ 4,000,000
Stock Repurchased and Retired During Period, Shares	286,746	0
Stock Repurchased During Period, Value	$ 724,445
Share Buyback Program [Member] | Subsequent Event [Member]
Stock Repurchase Program, Authorized Amount			$ 5,000,000
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	125,000	125,000

Note 16 - Net Loss Per Share -

Note 16 - Net Loss Per Share - Basic and Diluted Loss Per Share (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Net loss available to common stockholders	$ (3,745,042)	$ (876,754)
Basic and diluted (in shares)	32,492,645	31,855,430
Basic loss per common share (in dollars per share)	$ (0.12)	$ (0.03)
Diluted loss per common share (in dollars per share)	$ (0.12)	$ (0.03)
Antidilutive securities (in shares)	3,613,188	4,788,502
Employee Stock Option [Member]
Antidilutive securities (in shares)	3,394,858	4,663,502
Restricted Stock Units (RSUs) [Member]
Antidilutive securities (in shares)	218,330	125,000

Note 17 - Segment Information_2

Note 17 - Segment Information (Details Textual)	12 Months Ended
	Sep. 30, 2018
Number of Reportable Segments	2
Number of Operating Segments	2

Note 17 - Segment Information -

Note 17 - Segment Information - Segment Disclosures (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Revenues	$ 26,306,790	$ 20,314,178
Revenues	(26,306,790)	(20,314,178)
Operating Income	(1,476,465)	(807,740)
Depreciation and amortization	483,087	153,283
Interest expense	20,949
Income tax expense	2,375,600	197,600
Long-lived assets	6,452,061	565,292
Total assets	41,860,797	38,857,800
Intersegment Eliminations [Member]
Revenues	(313,110)
Revenues	313,110
LRAD Segment [Member]
Revenues	24,836,795	20,314,178
Revenues	(24,836,795)	(20,314,178)
Operating Income	(1,387,902)	(807,740)
Depreciation and amortization	254,618	153,283
Interest expense
Income tax expense	2,375,600	197,600
Long-lived assets	2,478,144	565,292
Total assets	36,770,872	38,857,800
LRAD Segment [Member] | Intersegment Eliminations [Member]
Revenues
Revenues
Genasys Segment [Member]
Revenues	1,469,995
Revenues	(1,469,995)
Operating Income	(88,563)
Depreciation and amortization	228,469
Interest expense	20,949
Income tax expense
Long-lived assets	3,973,917
Total assets	5,089,925
Genasys Segment [Member] | Intersegment Eliminations [Member]
Revenues	(313,110)
Revenues	$ 313,110

Note 18 - Major Customers, Su_3

Note 18 - Major Customers, Suppliers and Related Information (Details Textual)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Customer 1 [Member]
Concentration Risk, Percentage	20.00%	15.00%

Note 18 - Major Customers, Su_4

Note 18 - Major Customers, Suppliers and Related Information - Schedule of Major Customers (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Revenues	$ 26,306,790	$ 20,314,178
Americas [Member]
Revenues	16,488,624	8,688,005
Europe, Middle East and Africa [Member]
Revenues	3,238,533	1,439,157
Asia Pacific [Member]
Revenues	$ 6,579,633	$ 10,187,016