Genasys (GNSS) 10-K 9 Dec 19 2019 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2019	Dec. 06, 2019	Mar. 31, 2019
Document Information [Line Items]
Entity Registrant Name	LRAD Corp
Entity Central Index Key	0000924383
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)		33,008,330
Entity Public Float			$ 66,567,675
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	Common Stock

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Current assets:
Cash and cash equivalents	$ 18,819,078	$ 11,063,091
Short-term marketable securities	3,695,364	3,592,175
Restricted cash	263,136	403,427
Accounts receivable, net	3,644,059	2,785,997
Inventories, net	5,835,163	6,734,183
Prepaid expenses and other	1,781,837	3,091,401
Total current assets	34,038,637	27,670,274
Long-term marketable securities	1,384,819	1,200,541
Long-term restricted cash	434,704	339,556
Deferred tax assets, net	5,387,000	5,957,000
Property and equipment, net	2,269,506	2,448,725
Goodwill	2,305,750	2,445,990
Intangible assets, net	1,175,634	1,557,346
Other assets	123,933	241,365
Total assets	47,119,983	41,860,797
Current liabilities:
Accounts payable	859,530	3,083,344
Accrued liabilities	8,134,341	3,199,864
Notes payable, current portion	279,588	296,594
Total current liabilities	9,273,459	6,579,802
Notes payable, less current portion	32,903	52,358
Other liabilities, noncurrent	2,432,272	1,739,430
Total liabilities	11,738,634	8,371,590
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; 32,949,987 and 33,176,146 shares issued and outstanding, respectively	330	332
Additional paid-in capital	89,571,641	90,251,145
Accumulated deficit	(53,731,903)	(56,516,895)
Accumulated other comprehensive loss	(458,719)	(245,375)
Total stockholders' equity	35,381,349	33,489,207
Total liabilities and stockholders' equity	$ 47,119,983	$ 41,860,797

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2019	Sep. 30, 2018
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)	32,949,987	33,176,146
Common stock, outstanding (in shares)	32,949,987	33,176,146

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Revenues:
Revenues	$ 36,979,055	$ 26,306,790
Cost of revenues	18,522,548	13,567,076
Gross Profit	18,456,507	12,739,714
Operating expenses
Selling, general and administrative	10,792,401	10,692,681
Research and development	4,527,741	3,523,498
Total operating expenses	15,320,142	14,216,179
Income (loss) from operations	3,136,365	(1,476,465)
Other income and expense, net	220,827	107,023
Income (loss) from operations before income taxes	3,357,192	(1,369,442)
Income tax expense	572,200	2,375,600
Net income (loss)	$ 2,784,992	$ (3,745,042)
Net income (loss) per common share
Basic (in dollars per share)	$ 0.09	$ (0.12)
Diluted (in dollars per share)	$ 0.08	$ (0.12)
Weighted average common shares outstanding:
Basic (in shares)	32,689,028	32,492,645
Diluted (in shares)	33,397,095	32,492,645
Product [Member]
Revenues:
Revenues	$ 33,384,175	$ 23,495,788
Service [Member]
Revenues:
Revenues	$ 3,594,880	$ 2,811,002

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Net income (loss)	$ 2,784,992	$ (3,745,042)
Other comprehensive income (loss)
Unrealized gain (loss) on marketable securities	20,307	(7,676)
Unrealized foreign currency loss	(233,651)	(236,430)
Comprehensive income (loss)	$ 2,571,648	$ (3,989,148)

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, 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
Stock buyback (in shares)	(286,746)
Stock buyback	$ (3)	(725,442)			(725,445)
Other comprehensive loss				(244,106)	(244,106)
Net income			(3,745,042)		(3,745,042)
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
Share-based compensation expense		735,003			$ 735,003
Issuance of common stock upon exercise of stock options, net (in shares)	406,151				406,151
Issuance of common stock upon exercise of stock options, net	$ 4	756,509			$ 756,513
Issuance of common stock upon vesting of restricted stock units (in shares)	156,115
Issuance of common stock upon vesting of restricted stock units	$ 2	(2)
Stock buyback (in shares)	(788,425)
Stock buyback	$ (8)	(2,171,014)			(2,171,022)
Other comprehensive loss				(213,344)	(213,344)
Net income			2,784,992		2,784,992
Balance (in shares) at Sep. 30, 2019	32,949,987
Balance at Sep. 30, 2019	$ 330	$ 89,571,641	$ (53,731,903)	$ (458,719)	$ 35,381,349

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating Activities:
Net income (loss)	$ 2,784,992	$ (3,745,042)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	824,889	483,087
Provision for doubtful accounts	(23,407)	150,000
Warranty provision	85,078	6,093
Inventory obsolescence	142,288	171,535
Share-based compensation	735,003	584,873
Deferred income taxes	570,000	2,374,000
Gain on disposition of asset		252
Loss on impairment of patents		11,133
Changes in operating assets and liabilities:
Accounts receivable	(854,676)	3,149,579
Inventories	756,732	(1,648,484)
Prepaid expenses and other	1,358,690	(2,075,323)
Other assets	116,973	(60,615)
Accounts payable	(2,211,695)	192,638
Payroll and related	(67,692)	127,623
Warranty settlements	(34,065)	(11,395)
Accrued and other liabilities	5,671,921	1,541,865
Net cash provided by operating activities	9,855,031	1,251,819
Investing Activities:
Purchases of marketable securities	(4,495,228)	(4,920,547)
Proceeds from maturities of marketable securities	4,228,068	5,190,821
Capital expenditures	(343,126)	(625,845)
Purchase of Genasys, net of cash and restricted cash acquired		(2,431,795)
Net cash used in investing activities	(610,286)	(2,787,366)
Financing Activities:
Proceeds from exercise of stock options	703,313	2,434,888
Repurchase of common stock	(2,171,022)	(725,445)
Proceeds from the issuance of unsecured promissory notes		62,656
Payments on promissory notes	(17,044)	(1,175,205)
Net cash (used in) provided by financing activities	(1,484,753)	596,894
Effect of foreign exchange rate on cash	(49,148)	(59,160)
Net increase (decrease) in cash, cash equivalents, and restricted cash	7,710,844	(997,813)
Cash, cash equivalents and restricted cash, beginning of period	11,806,074	12,803,887
Cash, cash equivalents and restricted cash, end of period	19,516,918	11,806,074
Total cash, cash equivalents and restricted cash shown in the consolidated statement of cash flows	19,516,918	12,803,887
Supplemental disclosures of cash flow information:
Interest paid	2,860	18,015
Noncash investing and financing activities:
Change in unrealized gain (loss) on marketable securities	20,307	(7,676)
Business combinations accounted for as a purchase:
Fair value of assets acquired		5,520,504
Cash paid or payable		(3,011,439)
Liabilities assumed		$ 2,509,065

Note 1 - Operations

Note 1 - Operations	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Nature of Operations [Text Block]	1. LRAD ® October 23, 2019,

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation and Significant Accounting Policies	12 Months Ended
	Sep. 30, 2019
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. It is customary for the Company to require a deposit as collateral. At September 30, 2019, two 33% 11% no 10% September 30, 2018, two 12% 11% 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 September 30, 2019 2018, $18,819,078 $11,063,091, 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, 2019 2018, $697,840 $742,983, 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, 2019 2018 September 30, 2019 2018, $126,593 $150,000, CONTRACT MANUFACTURERS The Company employs contract manufacturers for production of certain components and sub-assemblies. The Company may no 2019 2018, 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 . $133,532 September 30, 2019 may not $21,481 September 30, 2018 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. 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 is recorded as the difference, if any, between the aggregate consideration paid for an acquisition and the fair value of the acquired net tangible and intangible assets acquired. The Company evaluates goodwill for impairment on an annual basis in our fiscal fourth not not not two not September 30, 2019. 8, LEASES Through September 30, 2019, September 30, 2019 2018, no Adoption of new accounting standard The Company will adopt Accounting Standards Codification (“ASC”) Topic 842, Leases 842” October 1, 2019. 3, 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 $277,721 $291,994 September 30, 2019 2018, $277,888 $169,184 September 30, 2019 2018, ADVERTISING Advertising costs are charged to expense as incurred. The Company expensed $21,417 $28,092 September 30, 2019 2018, 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 $150,229 $99,216 September 30, 2019 2018, 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 no September 30, 2019. September 30, 2018, no $11,133. 5, 8, 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 17, NET INCOME (LOSS) PER SHARE Basic net income (loss) per share is computed by dividing net income (loss) 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. Refer to Note 16, FOREIGN CURRENCY TRANSLATION The Company’s reporting currency is U.S. dollars. The functional currency of the Company is the U.S. dollar. The functional currency of Genasys Spain is the Euro. The Company translates the assets and liabilities of Genasys Spain at the exchange rates in effect on the balance sheet date. The Company translates the revenue, costs and expenses of Genasys Spain 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 $233,718 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. Refer to Note 14, RECLASSIFICATIONS Where necessary, the prior year’s information has been reclassified to conform to the fiscal year 2019 no SUBSEQUENT EVENTS Management has evaluated events subsequent to September 30, 2019 no September 30, 2019.

Note 3 - Recent Accounting Pron

Note 3 - Recent Accounting Pronouncements	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	3 . RECENT ACCOUNTING PRONOUNCEMENTS New pronouncements pending adoption In June 2016, No. 2016 13, Measurement of Credit Losses on Financial Instruments 326” November 2019, No. 2019 10, Financial Instruments – Credit Losses (Topic 326 815 842 326 December 15, 2022. first October 1, 2023, In June 2018, No. 2018 7, Compensation – Stock Compensation (Topic 718 2018 7” 718 2018 7 December 15, 2018, October 1, 2019. not In February 2018, No. 2018 02, Income Statement—Reporting Comprehensive Income (Topic 220 not December 15, 2018 October 1, 2019. not In February 2016, No. 2016 02, Leases ( “ASC 842 ” ) 12 12 842. 842 July 2018, No. 2018 11 2018 11” 842 March 2019, 2019 01 2019 01” not The new guidance was effective for the Company beginning October 1, 2019. 842 840, ● The transitional practical expedients, which must be elected as a package and applied consistently to all leases. In electing this practical expedient package the Company is not o reassess whether an existing or expired contract is or contains a lease o reassess the lease classification for any expired or existing leases and o reassess initial direct lease costs for all leases that commenced before the adoption ● Short-term lease practical expedient in which the Company can elect not 842 The most significant impact on our financial statements will be the recognition of a Right of Use (“ROU”) asset and lease liability for our operating leases, primarily related to the Company’s facility lease described in Note 13, may not 842 842 October 1, 2019, $7.8 $5.8 no 842. New pronouncements adopted In November 2016, No. 2016 18, Statement of Cash Flows (Topic 230 230 No. 2016 18 December 15, 2017, No. 2016 18 January 1, 2018. September 30, 2019 2018, 13, 11, not In March 2016, No. 2016 09, Compensation – Stock Compensation (Topic 718 no first 2018. $1.1 not 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 4,

Note 4 - Revenue Recognition

Note 4 - Revenue Recognition	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	4. REVENUE RECOGNITION The Company adopted ASU 2014 09 October 1, 2018, Topic 606 five 1. Identify the contract(s) with customers 2. Identify the performance obligations 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations 5. Recognize revenue when the performance obligations have been satisfied Topic 606 The Company derives its revenue from the sale of products to customers, 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 Product revenue is recognized as a distinct single performance obligation when products are tendered to a carrier for delivery, which represents the point in time that our customer obtains control of the products. A smaller portion of product revenue is recognized when the customer receives delivery of the products. A portion of products are sold through resellers and system integrators based on firm commitments from an end user, and as a result, resellers and system integrators carry little or 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 The Company offers 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 the sale of 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 The Company disaggregates revenue by reporting segment (LRAD and Genasys Spain) and geographically to depict the nature of revenue in a manner consistent with our business operations and to be consistent with other communications and public filings. Refer to Note 17, 18, Contract Assets and Liabilities The Company enters into contracts to sell products and provide services and recognizes contract assets and liabilities that arise from these transactions. The Company recognizes revenue and corresponding accounts receivable according to ASC 606 may may September 30, 2019 September 30, 2018, 10, The Company’s contract assets are as follows: Prepaid maintenance agreement Balance at September 30, 2018 $ 93,750 New prepaid maintenance agreements - Recognition of expense as a result of performing services (93,750 ) Balance at September 30, 2019 $ - The Company’s contract liabilities are as follows: Customer deposits Deferred revenue Total contract liabilities Balance at September 30, 2018 $ 199,596 $ 536,458 $ 736,054 New performance obligations 7,241,768 1,627,331 8,869,099 Recognition of revenue as a result of satisfying performance obligations (2,378,273 ) (1,083,261 ) (3,461,534 ) Effect of exchange rate on deferred revenue - (21,121 ) (21,121 ) Balance at September 30, 2019 $ 5,063,091 $ 1,059,407 $ 6,122,498 Less: non-current portion - (550,885 ) (550,885 ) Current portion at September 30, 2019 $ 5,063,091 $ 508,522 $ 5,571,613 Remaining Performance Obligations Remaining performance obligations related to ASC 606 one As of September 30, 2019, $6,122,498. $5,571,613 91% 12 Practical Expedients In cases where the Company is responsible for shipping after the customer has obtained control of the goods, the Company has elected to treat these activities as fulfillment activities rather than as a separate performance obligation. Additionally, the Company has elected to capitalize the cost to obtain a contract only if the period of amortization would be longer than one one

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurements	12 Months Ended
	Sep. 30, 2019
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 Level1: 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, 2019 2018. 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, 2019 2018. September 30, 2019 Cost Basis Unrealized Gain Fair Value Cash Equivalents Short-term Securities Long-term Securities Level 1: Money market funds $ 275,538 $ - $ 275,538 $ 275,538 $ - $ - Level 2: Certificates of deposit 971,592 - 971,592 - 499,000 472,592 Municipal securities 240,463 205 240,668 - 80,336 160,332 Corporate bonds 3,856,766 11,157 3,867,923 - 3,116,028 751,895 Subtotal 5,068,821 11,362 5,080,183 - 3,695,364 1,384,819 Total $ 5,344,359 $ 11,362 $ 5,355,721 $ 275,538 $ 3,695,364 $ 1,384,819 September 30, 2018 Cost Basis Unrealized Gain Fair Value Cash Equivalents Short-term Securities Long-term Securities Level 1: Money market funds $ 410,393 $ - $ 410,393 $ 410,393 $ - $ - Level 2: Certificates of deposit 499,000 - 499,000 - - 499,000 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 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, 2019: Fair Value Measurements at September 30, 2019 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 $ 1,142,814 $ - $ - $ 1,142,814 $ - Goodwill $ 2,305,750 $ - $ - $ 2,305,750 $ - Patents $ 32,820 $ - $ - $ 32,820 $ - The Company did not September 30, 2019. $140,240 September 30, 2018 September 30, 2019 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 Spain. There was no 8, (b) Represents acquired goodwill from the acquisition of Genasys Spain. There was no 8, (c) During the year ended September 30, 2018, no

Note 6 - Inventories

Note 6 - Inventories	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Inventory Disclosure [Text Block]	6 . INVENTORIES Inventories consisted of the following: September 30, 2019 2018 Raw materials $ 5,060,331 $ 4,487,273 Finished goods 998,607 1,768,544 Work in process 306,809 875,417 Inventories, gross 6,365,747 7,131,234 Reserve for obsolescence (530,584 ) (397,051 ) Inventories, net $ 5,835,163 $ 6,734,183 The Company relies on one

Note 7 - Property and Equipment

Note 7 - Property and Equipment	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	7 . PROPERTY AND EQUIPMENT Property and equipment consisted of the following: September 30, 2019 2018 Office furniture and equipment $ 1,332,443 $ 1,326,784 Machinery and equipment 1,223,726 1,095,099 Leasehold improvements 2,019,794 - Construction in progress 7,565 2,001,539 Property and equipment, gross 4,583,528 4,423,422 Accumulated depreciation (2,314,022 ) (1,974,697 ) Property and equipment, net $ 2,269,506 $ 2,448,725 Year Ended September 30, 2019 2018 Depreciation expense $ 521,492 $ 251,186 At September 30, 2018, 13,

Note 8 - Goodwill and Intangibl

Note 8 - Goodwill and Intangible Assets	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	8. GOODWILL AND INTANGIBLE ASSETS Goodwill is attributable to the acquisition of Genasys Spain and is due to combining the mass messaging solutions and software development capabilities with existing Company products for enhanced offerings and the skill level of the workforce. The Company periodically reviews goodwill for impairment in accordance with relevant accounting standards. There were no September 30, 2019. September 30, 2019 September 30, 2018, $2,305,750 $2,445,990, During the year ended September 30, 2018, no $11,133 September 30, 2018. no September 30, 2019. Intangible assets and goodwill related to Genasys Spain are translated from Euros to U.S. dollars at the balance sheet date. The net impact of foreign currency exchange differences arising during year ended September 30, 2019, $219,325. The Company’s intangible assets consisted of the following: September 30, 2019 2018 Technology $ 611,043 $ 648,208 Customer relationships 584,477 620,026 Trade name portfolio 212,537 225,464 Non-compete agreements 230,248 244,252 Patents 72,126 72,126 1,710,431 1,810,076 Accumulated amortization (534,797 ) (252,730 ) $ 1,175,634 $ 1,557,346 Year Ended September 30, 2019 2018 Amortization Expense $ 303,397 $ 231,901 Estimated amortization expense for the twelve September 30, 2020 $ 294,242 2021 239,586 2022 217,073 2023 186,683 2024 173,734 Thereafter 64,316 Total estimated amortization expense $ 1,175,634

Note 9 - Prepaid Expenses and O

Note 9 - Prepaid Expenses and Other	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Prepaid Expenses And Other Disclosure [Text Block]	9 . PREPAID EXPENSES AND OTHER September 30, 2019 2018 Deposits for inventory $ 1,064,640 $ 1,366,069 Leashold improvement receivable - 1,132,017 Prepaid insurance 194,285 162,822 Prepaid rent 87,782 - Prepaid maintenance agreement - 93,750 Dues and subscriptions 88,031 92,097 Other 347,099 244,646 $ 1,781,837 $ 3,091,401 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, 2019, Prepaid Rent Prepaid rent consists of payments made in advance for the Company’s facility lease. 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 March 31, 2019. September 30, 2018, $93,750

Note 10 - Accrued and Other Lia

Note 10 - Accrued and Other Liabilities	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Current and Noncurrent Accrued Liabilities [Text Block]	10 . ACCRUED AND OTHER LIABILITIES Accrued liabilities consisted of the following: September 30, 2019 2018 Payroll and related $ 2,050,324 $ 2,041,735 Deferred revenue 508,522 460,086 Customer deposits 5,063,091 199,596 Accrued contract costs 252,833 197,034 Severance - 152,730 Warranty reserve 150,229 99,216 Deferred rent 109,342 49,467 Total $ 8,134,341 $ 3,199,864 Other liabilities - noncurrent consisted of the following: September 30, 2019 2018 Deferred rent $ 1,881,387 $ 1,663,058 Deferred extended warranty revenue 550,885 76,372 Total $ 2,432,272 $ 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, 2019 2018. Deferred Revenue Deferred revenue at September 30, 2019 September 30, 2020. Customer Deposits Customer deposits represent amounts paid by customers as a down payment on hardware orders to be delivered during the year ended September 30, 2020. Accrued contract costs Accrued contract costs consist of accrued expenses for contracting a third September 30, 2011. May 2019 May 2024. Severance Severance liability at September 30, 2018 September 30, 2019. Deferred Rent Deferred rent liability as of September 30, 2019 $1,990,729 September 30, 2019 842, 3, 842. Warranty Reserve Details of the estimated warranty reserve were as follows: September 30, 2019 2018 Beginning balance $ 99,216 $ 104,518 Warranty provision 85,078 6,093 Warranty settlements (34,065 ) (11,395 ) Ending balance $ 150,229 $ 99,216 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 adjusts the accrued warranty liability to an amount equal to estimated warranty expense for products currently under warranty. Deferred extended warranty revenue Deferred extended warranty revenue consists of warranties purchased in excess of the Company’s standard warranty. Extended warranties typically range from one two

Note 11 - Debt

Note 11 - Debt	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Debt Disclosure [Text Block]	1 1 . DEBT In connection with the acquisition of Genasys Spain the Company assumed certain debts of Genasys Spain. The balances of the acquired debt consist of loans with governmental agencies as of September 30, 2019. September 30, 2019 Agency Due Date Principal Ministry of Economy and Competitiveness February 2, 2022 49,355 Ministry of Economy and Competitiveness February 2, 2024 263,136 (a) $ 312,491 (a) This loan is secured by $263,136 66.6% September 30, 2019. 2020 2020. September 30, 2019. The following is a schedule of future annual payments as of September 30, 2019: 2020 $ 279,588 2021 16,452 2022 16,451 2023 - Total $ 312,491 As of September 30, 2019, $279,588 $32,903.

Note 12 - Income Taxes

Note 12 - Income Taxes	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	12. Income taxes consisted of the following: Years ended September 30, 2019 2018 Current tax provision Federal $ - $ - State 2,200 1,600 Total current tax provision 2,200 1,600 Deferred provision Federal 484,500 2,017,900 State 85,500 356,100 Total deferred provision 570,000 2,374,000 Provision for income taxes $ 572,200 $ 2,375,600 A reconciliation of income taxes at the federal statutory rate of 21% Years ended September 30, 2019 2018 Income taxes computed at the federal statutory rate $ 715,000 $ (332,000 ) Change in valuation allowance (5,000 ) 2,711,000 Change in tax rate - 6,754,000 Expired net operating loss carryforwards - 441,000 Nondeductible compensation, interest expense and other 40,000 39,000 State income taxes, net of federal tax benefit 155,000 (41,000 ) Change in R&D credit carryover (66,000 ) (133,000 ) Stock options and other prior year true-ups (142,000 ) (499,000 ) Acquired deferred tax assets of Genasys Spain (7,800 ) (6,564,400 ) Refundable Federal AMT Credit 28,000 - State business credit utilization (145,000 ) - Provision for income taxes $ 572,200 $ 2,375,600 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, 2019 2018 At September 30, 2019 2018 Deferred tax assets Net operating loss carryforwards $ 12,682,000 $ 13,644,000 Research and development credit 5,856,000 5,805,000 Share-based compensation 506,000 532,000 Equipment (78,000 ) (41,000 ) Patents 24,000 35,000 Accruals and other 1,222,000 818,000 State tax deduction (6,000 ) (5,000 ) Federal AMT Credit 24,000 53,000 Allowances 169,000 133,000 Gross deferred tax asset 20,399,000 20,974,000 Less valuation allowance (15,012,000 ) (15,017,000 ) Total deferred tax assets, net of valuation allowance $ 5,387,000 $ 5,957,000 At September 30, 2019, $5,387,000. September 30, 2019, $44,398,000, 2022 2037. $2,257,000 $794,000 September 30, 2019, 2020 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 seven ten September 30, 2015, not 2017 2019, may September 30, 2019 $15,012,000. may may As of September 30, 2019, 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, 3 74,000 September 30, 2018. September 30, 2019, no

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	1 3 . COMMITMENTS AND CONTINGENCIES The Company leases office equipment and operating facilities. During the year ended September 30, 2019, October 1, 2019, 842 12 3, 842. 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, Total operating lease expense, including facilities and office equipment commitments, recorded by the Company for the years ended September 30, 2019 2018 1,050,784 $956,535, The obligations under all operating leases are as follows: Years ending September 30, 2020 $ 1,005,217 2021 1,032,090 2022 1,059,088 2023 1,011,894 2024 1,008,177 Thereafter 4,247,218 Total lease obligations $ 9,363,684 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 2019 2018, 2019, $1,295,338 2018, $1,205,099 Employee Benefit—401K The Company has a defined contribution plan ( 401 September 30, 2019 2018, $220,234 $130,511, 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, 2019 2018. 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, 2019 2018.

Note 14 - Share-based Compensat

Note 14 - Share-based Compensation	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	1 4 . SHARE-BASED COMPENSATION Stock Option Plans At September 30, 2019, two 2005 “2005 March 2015, 2015 “2015 December 6, 2016 March 14, 2017. 2015, 5,000,000 September 30, 2019, 499,494 1,994,623 2005 2015 1,874,164 4,368,281 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. There were no September 30, 2019. September 30, 2018 2018 Volatility 45.4 % Risk free interest rate 2.18 % Forfeiture rate 10.0 % Dividend yield 0.0 % Expected life in years 4.6 Weighted average FV $ 0.89 The Company did not 2019 2018. seven As of September 30, 2019, $415,449 1.3 Performance-Based Stock Options On August 1, 2016, 750,000 seven 2019 2020 375,000 four The Company determined that as of September 30, 2019, $128,025 September 30, 2019. not September 30, 2019. Restricted Stock Units 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 On February 7, 2019, 30,000 five first $412,500, March 12, 2020 2019, 99,300 three first three $248,250, three Compensation expense for RSUs was $470,857 September 30, 2019. $276,438 September 30, 2018. Restricted Stock Unit Summary Information A summary of the activity of RSUs as of September 30, 2019 Number of Shares Weighted Average Grant Date Fair Value Outstanding September 30, 2018 218,330 $ 2.24 Granted 249,300 $ 2.65 Released (156,115 ) $ 2.23 Forfeited/cancelled (36,666 ) $ 2.39 Outstanding September 30, 2019 274,849 $ 2.59 Stock Option Summary Information A summary of the activity in options to purchase the capital stock of the Company as of September 30, 2019 Number of Shares Weighted Average Exercise Price Outstanding September 30, 2018 3,394,858 $ 2.18 Granted - $ - Forfeited/expired (769,439 ) $ 2.99 Exercised (406,151 ) $ 1.86 Outstanding September 30, 2019 2,219,268 $ 1.94 Exerciseable September 30, 2019 1,405,578 $ 1.93 The aggregate intrinsic value for options outstanding and options exercisable at September 30, 2019 $3,107,958 $1,985,062, $3.35 September 30, 2019 $638,140 $756,513. September 30, 2018 $752,729 $2,434,888. $638,140 $752,729 September 30, 2019 2018, The following table summarizes information about stock options outstanding at September 30, 2019: Range of Number Outstanding Weighted Average Remaining Contractural Life Weighted Average Exercise Price Number Exercisable Weighted Avrage Exercise Price $1.31 - $1.76 637,876 3.25 $ 1.65 576,155 $ 1.64 $1.86 - $1.86 160,142 3.21 $ 1.86 160,142 $ 1.86 $1.99 - $1.99 1,125,000 3.84 $ 1.99 375,000 $ 1.99 $2.02 - $1.99 296,250 2.07 $ 2.49 294,281 $ 2.50 2,219,268 3.39 $ 1.95 1,405,578 $ 1.94 The Company recorded $264,146 $308,435 September 30, 2019, 2018, The amounts of share-based compensation expense for restricted stock units and stock options are classified in the Consolidated Statements of Operations as follows: Year ended September 30, 2019 2018 Cost of revenues $ 15,792 $ 21,388 Selling, general, and administrative 665,295 479,165 Research and development 53,916 84,320 $ 735,003 $ 584,873

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	1 5 . STOCKHOLDERS’ EQUITY Common Stock Activity During the year ended September 30, 2019, 406,151 $756,513 September 30, 2018, 1,179,456 $2,434,887 September 30, 2019, 156,115 September 30, 2018, 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, 2019 2018. Share Buyback Program The Board of Directors approved a share buyback program in 2015 $4 December 2017, December 31, 2018. In December 2018, January 1, 2019, $5 December 31, 2018. During the year ended September 30, 2019, 788,425 $2,171,022. September 30, 2018, 286,746 $725,445. September 30, 2019,

Note 16 - Net Income (Loss) Per

Note 16 - Net Income (Loss) Per Share	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Earnings Per Share [Text Block]	1 6 . NET INCOME ( LOSS ) PER SHARE Basic earnings per share are computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income 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: Year ended September 30, 2019 2018 Net income (loss) $ 2,784,992 $ (3,745,042 ) Basic income (loss) per share $ 0.09 $ (0.12 ) Diluted income (loss) per share $ 0.08 $ (0.12 ) Weighted average shares outstanding - basic 32,689,028 32,492,645 Assumed exercise of dilutive options 708,067 - Weighted average shares outstanding - diluted 33,397,095 32,492,645 Potentially diluted securities outstanding at period end excluded from diluted computation as the inclusion would have been antidilutive: Options 573,750 3,394,858 RSU - 218,330 Total 573,750 3,613,188

Note 17 - Segment Information

Note 17 - Segment Information	12 Months Ended
	Sep. 30, 2019
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: For the year ended September 30, 2019: Revenue from External Customers Intercompany Revenues Operating Income Depreciation and amortization expense Interest Expense Income Tax Expense LRAD $ 34,931,448 $ - $ 3,097,498 $ 517,081 $ - $ 572,200 Genasys Spain 2,047,607 907,785 38,867 307,808 - - $ 36,979,055 $ 907,785 $ 3,136,365 $ 824,889 $ - $ 572,200 Long-lived assets Total Assets LRAD $ 2,283,344 $ 42,470,356 Genasys Spain $ 3,467,546 $ 4,649,627 $ 5,750,890 $ 47,119,983 For the year ended September 30, 2018: Revenue from External Customers Intercompany Revenues Operating Income (loss) Depreciation and amortization expense Interest Expense Income Tax Expense LRAD $ 24,836,795 $ - $ (1,387,902 ) $ 254,618 $ - $ 2,375,000 Genasys Spain 1,469,995 313,110 (88,563 ) 228,469 20,949 - $ 26,306,790 $ 313,110 $ (1,476,465 ) $ 483,087 $ 20,949 $ 2,375,000 Long-lived assets Total Assets LRAD $ 2,478,144 $ 36,770,872 Genasys Spain 3,973,917 5,089,925 $ 6,452,061 $ 41,860,797

Note 18 - Major Customers, Supp

Note 18 - Major Customers, Suppliers and Related Information	12 Months Ended
	Sep. 30, 2019
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, 2019, two 37% 10% no 10% September 30, 2018, one 20% 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, 2019 2018 Americas $ 27,981,225 $ 16,488,624 Europe, Middle East, and Africa 2,420,106 3,238,533 Asia Pacific 6,577,724 6,579,633 $ 36,979,055 $ 26,306,790 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, 2019
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. It is customary for the Company to require a deposit as collateral. At September 30, 2019, two 33% 11% no 10% September 30, 2018, two 12% 11% 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 September 30, 2019 2018, $18,819,078 $11,063,091, 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, 2019 2018, $697,840 $742,983,
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.
Accounts Receivable [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, 2019 2018 September 30, 2019 2018, $126,593 $150,000,
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 2019 2018,
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 . $133,532 September 30, 2019 may not $21,481 September 30, 2018
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.
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 is recorded as the difference, if any, between the aggregate consideration paid for an acquisition and the fair value of the acquired net tangible and intangible assets acquired. The Company evaluates goodwill for impairment on an annual basis in our fiscal fourth not not not two not September 30, 2019. 8,
Lessee, Leases [Policy Text Block]	LEASES Through September 30, 2019, September 30, 2019 2018, no Adoption of new accounting standard The Company will adopt Accounting Standards Codification (“ASC”) Topic 842, Leases 842” October 1, 2019. 3,
Cost of Goods and Service, Shipping and Handling Costs, 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 $277,721 $291,994 September 30, 2019 2018, $277,888 $169,184 September 30, 2019 2018,
Advertising Cost [Policy Text Block]	ADVERTISING Advertising costs are charged to expense as incurred. The Company expensed $21,417 $28,092 September 30, 2019 2018,
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 $150,229 $99,216 September 30, 2019 2018,
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 no September 30, 2019. September 30, 2018, no $11,133. 5, 8,
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 17,
Earnings Per Share, Policy [Policy Text Block]	NET INCOME (LOSS) PER SHARE Basic net income (loss) per share is computed by dividing net income (loss) 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. Refer to 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 the Company is the U.S. dollar. The functional currency of Genasys Spain is the Euro. The Company translates the assets and liabilities of Genasys Spain at the exchange rates in effect on the balance sheet date. The Company translates the revenue, costs and expenses of Genasys Spain 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 $233,718 not
Share-based Payment Arrangement [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. Refer to Note 14,
Reclassification, Policy [Policy Text Block]	RECLASSIFICATIONS Where necessary, the prior year’s information has been reclassified to conform to the fiscal year 2019 no
Subsequent Events, Policy [Policy Text Block]	SUBSEQUENT EVENTS Management has evaluated events subsequent to September 30, 2019 no September 30, 2019.

Note 4 - Revenue Recognition (T

Note 4 - Revenue Recognition (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Contract with Customer, Asset and Liability [Table Text Block]	Prepaid maintenance agreement Balance at September 30, 2018 $ 93,750 New prepaid maintenance agreements - Recognition of expense as a result of performing services (93,750 ) Balance at September 30, 2019 $ - Customer deposits Deferred revenue Total contract liabilities Balance at September 30, 2018 $ 199,596 $ 536,458 $ 736,054 New performance obligations 7,241,768 1,627,331 8,869,099 Recognition of revenue as a result of satisfying performance obligations (2,378,273 ) (1,083,261 ) (3,461,534 ) Effect of exchange rate on deferred revenue - (21,121 ) (21,121 ) Balance at September 30, 2019 $ 5,063,091 $ 1,059,407 $ 6,122,498 Less: non-current portion - (550,885 ) (550,885 ) Current portion at September 30, 2019 $ 5,063,091 $ 508,522 $ 5,571,613

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurements (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	September 30, 2019 Cost Basis Unrealized Gain Fair Value Cash Equivalents Short-term Securities Long-term Securities Level 1: Money market funds $ 275,538 $ - $ 275,538 $ 275,538 $ - $ - Level 2: Certificates of deposit 971,592 - 971,592 - 499,000 472,592 Municipal securities 240,463 205 240,668 - 80,336 160,332 Corporate bonds 3,856,766 11,157 3,867,923 - 3,116,028 751,895 Subtotal 5,068,821 11,362 5,080,183 - 3,695,364 1,384,819 Total $ 5,344,359 $ 11,362 $ 5,355,721 $ 275,538 $ 3,695,364 $ 1,384,819 September 30, 2018 Cost Basis Unrealized Gain Fair Value Cash Equivalents Short-term Securities Long-term Securities Level 1: Money market funds $ 410,393 $ - $ 410,393 $ 410,393 $ - $ - Level 2: Certificates of deposit 499,000 - 499,000 - - 499,000 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
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements at September 30, 2019 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 $ 1,142,814 $ - $ - $ 1,142,814 $ - Goodwill $ 2,305,750 $ - $ - $ 2,305,750 $ - Patents $ 32,820 $ - $ - $ 32,820 $ - 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 )

Note 6 - Inventories (Tables)

Note 6 - Inventories (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 30, 2019 2018 Raw materials $ 5,060,331 $ 4,487,273 Finished goods 998,607 1,768,544 Work in process 306,809 875,417 Inventories, gross 6,365,747 7,131,234 Reserve for obsolescence (530,584 ) (397,051 ) Inventories, net $ 5,835,163 $ 6,734,183

Note 7 - Property and Equipme_2

Note 7 - Property and Equipment (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, 2019 2018 Office furniture and equipment $ 1,332,443 $ 1,326,784 Machinery and equipment 1,223,726 1,095,099 Leasehold improvements 2,019,794 - Construction in progress 7,565 2,001,539 Property and equipment, gross 4,583,528 4,423,422 Accumulated depreciation (2,314,022 ) (1,974,697 ) Property and equipment, net $ 2,269,506 $ 2,448,725
Depreciation Expense [Member]
Notes Tables
Property, Plant and Equipment [Table Text Block]	Year Ended September 30, 2019 2018 Depreciation expense $ 521,492 $ 251,186

Note 8 - Goodwill and Intangi_2

Note 8 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, 2019 2018 Technology $ 611,043 $ 648,208 Customer relationships 584,477 620,026 Trade name portfolio 212,537 225,464 Non-compete agreements 230,248 244,252 Patents 72,126 72,126 1,710,431 1,810,076 Accumulated amortization (534,797 ) (252,730 ) $ 1,175,634 $ 1,557,346 Year Ended September 30, 2019 2018 Amortization Expense $ 303,397 $ 231,901
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2020 $ 294,242 2021 239,586 2022 217,073 2023 186,683 2024 173,734 Thereafter 64,316 Total estimated amortization expense $ 1,175,634

Note 9 - Prepaid Expenses and_2

Note 9 - Prepaid Expenses and Other (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	September 30, 2019 2018 Deposits for inventory $ 1,064,640 $ 1,366,069 Leashold improvement receivable - 1,132,017 Prepaid insurance 194,285 162,822 Prepaid rent 87,782 - Prepaid maintenance agreement - 93,750 Dues and subscriptions 88,031 92,097 Other 347,099 244,646 $ 1,781,837 $ 3,091,401

Note 10 - Accrued and Other L_2

Note 10 - Accrued and Other Liabilities (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	September 30, 2019 2018 Payroll and related $ 2,050,324 $ 2,041,735 Deferred revenue 508,522 460,086 Customer deposits 5,063,091 199,596 Accrued contract costs 252,833 197,034 Severance - 152,730 Warranty reserve 150,229 99,216 Deferred rent 109,342 49,467 Total $ 8,134,341 $ 3,199,864
Other Noncurrent Liabilities [Table Text Block]	September 30, 2019 2018 Deferred rent $ 1,881,387 $ 1,663,058 Deferred extended warranty revenue 550,885 76,372 Total $ 2,432,272 $ 1,739,430
Schedule of Product Warranty Liability [Table Text Block]	September 30, 2019 2018 Beginning balance $ 99,216 $ 104,518 Warranty provision 85,078 6,093 Warranty settlements (34,065 ) (11,395 ) Ending balance $ 150,229 $ 99,216

Note 11 - Debt (Tables)

Note 11 - Debt (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Loans With Governmental Agencies [Table Text Block]	Agency Due Date Principal Ministry of Economy and Competitiveness February 2, 2022 49,355 Ministry of Economy and Competitiveness February 2, 2024 263,136 (a) $ 312,491
Schedule of Maturities of Long-term Debt [Table Text Block]	2020 $ 279,588 2021 16,452 2022 16,451 2023 - Total $ 312,491

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Years ended September 30, 2019 2018 Current tax provision Federal $ - $ - State 2,200 1,600 Total current tax provision 2,200 1,600 Deferred provision Federal 484,500 2,017,900 State 85,500 356,100 Total deferred provision 570,000 2,374,000 Provision for income taxes $ 572,200 $ 2,375,600
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Years ended September 30, 2019 2018 Income taxes computed at the federal statutory rate $ 715,000 $ (332,000 ) Change in valuation allowance (5,000 ) 2,711,000 Change in tax rate - 6,754,000 Expired net operating loss carryforwards - 441,000 Nondeductible compensation, interest expense and other 40,000 39,000 State income taxes, net of federal tax benefit 155,000 (41,000 ) Change in R&D credit carryover (66,000 ) (133,000 ) Stock options and other prior year true-ups (142,000 ) (499,000 ) Acquired deferred tax assets of Genasys Spain (7,800 ) (6,564,400 ) Refundable Federal AMT Credit 28,000 - State business credit utilization (145,000 ) - Provision for income taxes $ 572,200 $ 2,375,600
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	At September 30, 2019 2018 Deferred tax assets Net operating loss carryforwards $ 12,682,000 $ 13,644,000 Research and development credit 5,856,000 5,805,000 Share-based compensation 506,000 532,000 Equipment (78,000 ) (41,000 ) Patents 24,000 35,000 Accruals and other 1,222,000 818,000 State tax deduction (6,000 ) (5,000 ) Federal AMT Credit 24,000 53,000 Allowances 169,000 133,000 Gross deferred tax asset 20,399,000 20,974,000 Less valuation allowance (15,012,000 ) (15,017,000 ) Total deferred tax assets, net of valuation allowance $ 5,387,000 $ 5,957,000

Note 13 - Commitments and Con_2

Note 13 - Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Years ending September 30, 2020 $ 1,005,217 2021 1,032,090 2022 1,059,088 2023 1,011,894 2024 1,008,177 Thereafter 4,247,218 Total lease obligations $ 9,363,684

Note 14 - Share-based Compens_2

Note 14 - Share-based Compensation (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2018 Volatility 45.4 % Risk free interest rate 2.18 % Forfeiture rate 10.0 % Dividend yield 0.0 % Expected life in years 4.6 Weighted average FV $ 0.89
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Number of Shares Weighted Average Grant Date Fair Value Outstanding September 30, 2018 218,330 $ 2.24 Granted 249,300 $ 2.65 Released (156,115 ) $ 2.23 Forfeited/cancelled (36,666 ) $ 2.39 Outstanding September 30, 2019 274,849 $ 2.59
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Number of Shares Weighted Average Exercise Price Outstanding September 30, 2018 3,394,858 $ 2.18 Granted - $ - Forfeited/expired (769,439 ) $ 2.99 Exercised (406,151 ) $ 1.86 Outstanding September 30, 2019 2,219,268 $ 1.94 Exerciseable September 30, 2019 1,405,578 $ 1.93
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Range of Number Outstanding Weighted Average Remaining Contractural Life Weighted Average Exercise Price Number Exercisable Weighted Avrage Exercise Price $1.31 - $1.76 637,876 3.25 $ 1.65 576,155 $ 1.64 $1.86 - $1.86 160,142 3.21 $ 1.86 160,142 $ 1.86 $1.99 - $1.99 1,125,000 3.84 $ 1.99 375,000 $ 1.99 $2.02 - $1.99 296,250 2.07 $ 2.49 294,281 $ 2.50 2,219,268 3.39 $ 1.95 1,405,578 $ 1.94
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Year ended September 30, 2019 2018 Cost of revenues $ 15,792 $ 21,388 Selling, general, and administrative 665,295 479,165 Research and development 53,916 84,320 $ 735,003 $ 584,873

Note 16 - Net Income (Loss) P_2

Note 16 - Net Income (Loss) Per Share (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year ended September 30, 2019 2018 Net income (loss) $ 2,784,992 $ (3,745,042 ) Basic income (loss) per share $ 0.09 $ (0.12 ) Diluted income (loss) per share $ 0.08 $ (0.12 ) Weighted average shares outstanding - basic 32,689,028 32,492,645 Assumed exercise of dilutive options 708,067 - Weighted average shares outstanding - diluted 33,397,095 32,492,645 Potentially diluted securities outstanding at period end excluded from diluted computation as the inclusion would have been antidilutive: Options 573,750 3,394,858 RSU - 218,330 Total 573,750 3,613,188

Note 17 - Segment Information (

Note 17 - Segment Information (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Revenue from External Customers Intercompany Revenues Operating Income Depreciation and amortization expense Interest Expense Income Tax Expense LRAD $ 34,931,448 $ - $ 3,097,498 $ 517,081 $ - $ 572,200 Genasys Spain 2,047,607 907,785 38,867 307,808 - - $ 36,979,055 $ 907,785 $ 3,136,365 $ 824,889 $ - $ 572,200 Long-lived assets Total Assets LRAD $ 2,283,344 $ 42,470,356 Genasys Spain $ 3,467,546 $ 4,649,627 $ 5,750,890 $ 47,119,983 Revenue from External Customers Intercompany Revenues Operating Income (loss) Depreciation and amortization expense Interest Expense Income Tax Expense LRAD $ 24,836,795 $ - $ (1,387,902 ) $ 254,618 $ - $ 2,375,000 Genasys Spain 1,469,995 313,110 (88,563 ) 228,469 20,949 - $ 26,306,790 $ 313,110 $ (1,476,465 ) $ 483,087 $ 20,949 $ 2,375,000 Long-lived assets Total Assets LRAD $ 2,478,144 $ 36,770,872 Genasys Spain 3,973,917 5,089,925 $ 6,452,061 $ 41,860,797

Note 18 - Major Customers, Su_2

Note 18 - Major Customers, Suppliers and Related Information (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	Years ended September 30, 2019 2018 Americas $ 27,981,225 $ 16,488,624 Europe, Middle East, and Africa 2,420,106 3,238,533 Asia Pacific 6,577,724 6,579,633 $ 36,979,055 $ 26,306,790

Note 2 - Basis of Presentatio_2

Note 2 - Basis of Presentation and Significant Accounting Policies (Details Textual)	12 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)
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	1 year 180 days
Cash and Cash Equivalents, at Carrying Value, Ending Balance	$ 18,819,078	$ 11,063,091
Restricted Cash and Cash Equivalents, Total	697,840	742,983
Deferred Revenue for Collection Issues	0	0
Accounts Receivable, Allowance for Credit Loss, Ending Balance	126,593	150,000
Inventory Obsolescence Write Down (Recoveries)	(133,532)	21,481
Cost of Revenue, Total	18,522,548	13,567,076
Revenue from Contract with Customer, Including Assessed Tax	36,979,055	26,306,790
Advertising Expense	21,417	28,092
Standard and Extended Product Warranty Accrual, Ending Balance	150,229	99,216	$ 104,518
Impairment of Intangible Assets, Finite-lived		11,133
Number of Reportable Segments	2
Number of Operating Segments	2
Foreign Currency Transaction Loss, before Tax	$ 233,718
Patents [Member]
Impairment of Intangible Assets, Finite-lived	0	11,133
Shipping and Handling [Member]
Cost of Revenue, Total	277,721	291,994
Revenue from Contract with Customer, Including Assessed Tax	$ 277,888	$ 169,184
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] | Accounts Receivable [Member]
Number Of Major Customers	2	2
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer 1 [Member]
Concentration Risk, Percentage	33.00%	12.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer 2 [Member]
Concentration Risk, Percentage	11.00%	11.00%

Note 3 - Recent Accounting Pr_2

Note 3 - Recent Accounting Pronouncements (Details Textual) - USD ($)	Oct. 01, 2019	Sep. 30, 2019	Sep. 30, 2018	Jan. 01, 2018
Deferred Tax Assets, Valuation Allowance, Total		$ 15,012,000	$ 15,017,000
Accounting Standards Update 2016-09 [Member]
Deferred Tax Assets, Valuation Allowance, Total				$ 1,100,000
Subsequent Event [Member] | Accounting Standards Update 2016-02 [Member]
Operating Lease, Liability, Total	$ 7,800,000
Operating Lease, Right-of-Use Asset	5,800,000
Cumulative Effect on Retained Earnings, Net of Tax, Total	$ 0

Note 4 - Revenue Recognition 1

Note 4 - Revenue Recognition 1 (Details Textual)	Sep. 30, 2019USD ($)
Revenue, Remaining Performance Obligation, Amount	$ 6,122,498

Note 4 - Revenue Recognition 2

Note 4 - Revenue Recognition 2 (Details Textual)	Sep. 30, 2019USD ($)
Revenue, Remaining Performance Obligation, Amount	$ 6,122,498
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-10-01
Revenue, Remaining Performance Obligation, Amount	$ 5,571,613
Revenue, Remaining Performance Obligation, Percentage	91.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year

Note 4 - Revenue Recognition -

Note 4 - Revenue Recognition - Contract Asset and Contract Liabilities (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Balance	$ 736,054
New performance obligations	8,869,099
Recognition of revenue as a result of satisfying performance obligations	(3,461,534)
Effect of exchange rate on deferred revenue	(21,121)
Balance	6,122,498
Less: non-current portion	(550,885)
Current portion	5,571,613
Customer Deposits [Member]
Balance	199,596
New performance obligations	7,241,768
Recognition of revenue as a result of satisfying performance obligations	(2,378,273)
Effect of exchange rate on deferred revenue
Balance	5,063,091
Less: non-current portion
Current portion	5,063,091	$ 199,596
Deferred Revenue [Member]
Balance	536,458
New performance obligations	1,627,331
Recognition of revenue as a result of satisfying performance obligations	(1,083,261)
Effect of exchange rate on deferred revenue	(21,121)
Balance	1,059,407
Less: non-current portion	(550,885)	(76,372)
Current portion	508,522	$ 460,086
Prepaid Maintenance Agreement [Member]
Balance	93,750
New prepaid maintenance agreements
Recognition of expense as a result of performing services	(93,750)
Balance

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurements (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Impairment of Intangible Assets, Finite-lived		$ 11,133
Goodwill, Foreign Currency Translation Gain (Loss)	(140,240)
Goodwill, Impairment Loss	0
Genasys Acquisition [Member]
Goodwill, Impairment Loss		0
Intangible Assets from Genasys Acquisition [Member]
Impairment of Intangible Assets, Finite-lived		0
Fair Value, Nonrecurring [Member]
Impairment of Intangible Assets, Finite-lived	0
Goodwill, Impairment Loss			[1]
Fair Value, Nonrecurring [Member] | Intangible Assets from Genasys Acquisition [Member]
Impairment of Intangible Assets, Finite-lived			[2]
Fair Value, Inputs, Level 3 [Member]
Marketable Securities, Total	$ 0	$ 0
[1]	Represents acquired goodwill from the acquisition of Genasys Spain. There was no impairment related to these assets. Refer to Note 8, Goodwill and Intangible Assets, for more information.
[2]	Represents acquired intangible assets from the acquisition of Genasys Spain. There was no impairment related to these assets. Refer to Note 8, Goodwill and Intangible Assets, for more information.

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurements - Fair Value by Major Security Type (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Short-term marketable securities	$ 3,695,364	$ 3,592,175
Long-term Securities	1,384,819	1,200,541
Fair Value, Nonrecurring [Member]
Cost Basis	5,344,359	5,212,054
Unrealized Gains (Losses)	11,362	(8,945)
Fair Value	5,355,721	5,203,109
Cash Equivalents	275,538	410,393
Short-term marketable securities	3,695,364	3,592,175
Long-term Securities	1,384,819	1,200,541
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Cost Basis	275,538	410,393
Unrealized Gains (Losses)
Fair Value	275,538	410,393
Cash Equivalents	275,538	410,393
Short-term marketable securities
Long-term Securities
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Cost Basis	5,068,821	4,801,661
Unrealized Gains (Losses)	11,362	(8,945)
Fair Value	5,080,183	4,792,716
Cash Equivalents
Short-term marketable securities	3,695,364	3,592,175
Long-term Securities	1,384,819	1,200,541
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Certificates of Deposit [Member]
Cost Basis	971,592	499,000
Unrealized Gains (Losses)
Fair Value	971,592	499,000
Cash Equivalents
Short-term marketable securities	499,000
Long-term Securities	472,592	499,000
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | US States and Political Subdivisions Debt Securities [Member]
Cost Basis	240,463
Unrealized Gains (Losses)	205
Fair Value	240,668
Cash Equivalents
Short-term marketable securities	80,336
Long-term Securities	160,332
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Cost Basis	3,856,766	4,302,661
Unrealized Gains (Losses)	11,157	(8,945)
Fair Value	3,867,923	4,293,716
Cash Equivalents
Short-term marketable securities	3,116,028	3,592,175
Long-term Securities	$ 751,895	$ 701,541

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, 2019	Sep. 30, 2018
Intangible assets, impairment loss		$ (11,133)
Goodwill, impairment loss	0
Intangible Assets from Genasys Acquisition [Member]
Intangible assets, impairment loss		0
Patents [Member]
Intangible assets, impairment loss	0	(11,133)
Fair Value, Nonrecurring [Member]
Intangible assets, impairment loss	0
Goodwill, impairment loss			[1]
Fair Value, Nonrecurring [Member] | Intangible Assets from Genasys Acquisition [Member]
Intangible assets, impairment loss			[2]
Fair Value, Nonrecurring [Member] | Patents [Member]
Intangible assets, impairment loss		(11,133)	[3]
Reported Value Measurement [Member] | Fair Value, Nonrecurring [Member]
Goodwill, fair value	2,305,750	2,445,990	[1]
Reported Value Measurement [Member] | Fair Value, Nonrecurring [Member] | Intangible Assets from Genasys Acquisition [Member]
Intangible assets, fair value	1,142,814	1,520,006	[2]
Reported Value Measurement [Member] | Fair Value, Nonrecurring [Member] | Patents [Member]
Intangible assets, fair value	32,820	37,340	[3]
Estimate of Fair Value Measurement [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Goodwill, fair value			[1]
Estimate of Fair Value Measurement [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Goodwill, fair value			[1]
Estimate of Fair Value Measurement [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Goodwill, fair value	2,305,750	2,445,990	[1]
Estimate of Fair Value Measurement [Member] | Fair Value, 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, 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, Nonrecurring [Member] | Intangible Assets from Genasys Acquisition [Member] | Fair Value, Inputs, Level 3 [Member]
Intangible assets, fair value	1,142,814	1,520,006	[2]
Estimate of Fair Value Measurement [Member] | Fair Value, Nonrecurring [Member] | Patents [Member] | Fair Value, Inputs, Level 1 [Member]
Intangible assets, fair value			[3]
Estimate of Fair Value Measurement [Member] | Fair Value, Nonrecurring [Member] | Patents [Member] | Fair Value, Inputs, Level 2 [Member]
Intangible assets, fair value			[3]
Estimate of Fair Value Measurement [Member] | Fair Value, Nonrecurring [Member] | Patents [Member] | Fair Value, Inputs, Level 3 [Member]
Intangible assets, fair value	$ 32,820	$ 37,340	[3]
[1]	Represents acquired goodwill from the acquisition of Genasys Spain. There was no impairment related to these assets. Refer to Note 8, Goodwill and Intangible Assets, for more information.
[2]	Represents acquired intangible assets from the acquisition of Genasys Spain. There was no impairment related to these assets. Refer to 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, 2019	Sep. 30, 2018
Raw materials	$ 5,060,331	$ 4,487,273
Finished goods	998,607	1,768,544
Work in process	306,809	875,417
Inventories, gross	6,365,747	7,131,234
Reserve for obsolescence	(530,584)	(397,051)
Inventories, net	$ 5,835,163	$ 6,734,183

Note 7 - Property and Equipme_3

Note 7 - Property and Equipment - Property and Equipment (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Property and equipment	$ 4,583,528	$ 4,423,422
Accumulated depreciation	(2,314,022)	(1,974,697)
Property and equipment, net	2,269,506	2,448,725
Furniture and Fixtures [Member]
Property and equipment	1,332,443	1,326,784
Machinery and Equipment [Member]
Property and equipment	1,223,726	1,095,099
Leasehold Improvements [Member]
Property and equipment	2,019,794
Construction in Progress [Member]
Property and equipment	$ 7,565	$ 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, 2019	Sep. 30, 2018
Depreciation expense	$ 521,492	$ 251,186

Note 8 - Goodwill and Intangi_3

Note 8 - Goodwill and Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Goodwill, Impairment Loss	$ 0
Goodwill, Ending Balance	2,305,750	$ 2,445,990
Impairment of Intangible Assets, Finite-lived		11,133
Goodwill and Intangible Assets, Foreign Currency Translation Gain (Loss)	219,325
Patents [Member]
Impairment of Intangible Assets, Finite-lived	$ 0	$ 11,133

Note 8 - Goodwill and Intangi_4

Note 8 - Goodwill and Intangible Assets - Summary of Intangible Assets (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Intangible assets, gross carrying amount	$ 1,710,431	$ 1,810,076
Accumulated amortization	(534,797)	(252,730)
Intangible assets, net	1,175,634	1,557,346
Amortization Expense	303,397	231,901
Technology-Based Intangible Assets [Member]
Intangible assets, gross carrying amount	611,043	648,208
Customer Relationships [Member]
Intangible assets, gross carrying amount	584,477	620,026
Trade Names [Member]
Intangible assets, gross carrying amount	212,537	225,464
Noncompete Agreements [Member]
Intangible assets, gross carrying amount	230,248	244,252
Patents [Member]
Intangible assets, gross carrying amount	$ 72,126	$ 72,126

Note 8 - Goodwill and Intangi_5

Note 8 - Goodwill and Intangible Assets - Estimated Future Amortization Expense (Details)	Sep. 30, 2019USD ($)
2020	$ 294,242
2021	239,586
2022	217,073
2023	186,683
2024	173,734
Thereafter	64,316
Total estimated amortization expense	$ 1,175,634

Note 9 - Prepaid Expenses and_3

Note 9 - Prepaid Expenses and Other (Details Textual) - USD ($)	Mar. 31, 2011	Sep. 30, 2019	Sep. 30, 2018	Jul. 01, 2018
Allowance for Tenant Improvements		$ 1,588,214		$ 1,588,214
Amortization Period of Prepaid Maintenance Agreement	8 years
Prepaid Maintenance Agreement, Amortization Rate	$ 187,500
Prepaid Maintenance Agreement [Member]
Contract with Customer, Asset, after Allowance for Credit Loss, Total	$ 1,500,000		$ 93,750
Contract with Customer, Asset, Net, Current, Total			$ 93,750

Note 9 - Prepaid Expenses and_4

Note 9 - Prepaid Expenses and Other - Summary of Prepaid Expenses and Others (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Deposits for inventory	$ 1,064,640	$ 1,366,069
Leashold improvement receivable		1,132,017
Prepaid insurance	194,285	162,822
Prepaid rent	87,782
Dues and subscriptions	88,031	92,097
Other	347,099	244,646
Prepaid expenses and other	1,781,837	3,091,401
Prepaid Maintenance Agreement [Member]
Prepaid maintenance agreement		$ 93,750

Note 10 - Accrued and Other L_3

Note 10 - Accrued and Other Liabilities (Details Textual)	12 Months Ended
	Sep. 30, 2019USD ($)
Deferred Rent Credit	$ 1,990,729
Minimum [Member]
Extended Product Warranty Term	1 year
Maximum [Member]
Extended Product Warranty Term	2 years

Note 10 - Accrued and Other L_4

Note 10 - Accrued and Other Liabilities - Summary of Accrued Liabilities (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Payroll and related	$ 2,050,324	$ 2,041,735
Contract liability, current	5,571,613
Accrued contract costs	252,833	197,034
Severance		152,730
Warranty reserve	150,229	99,216
Deferred rent	109,342	49,467
Total	8,134,341	3,199,864
Deferred Revenue [Member]
Contract liability, current	508,522	460,086
Customer Deposits [Member]
Contract liability, current	$ 5,063,091	$ 199,596

Note 10 - Accrued and Other L_5

Note 10 - Accrued and Other Liabilities - Noncurrent (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Deferred rent	$ 1,881,387	$ 1,663,058
Deferred extended warranty revenue	550,885
Total	2,432,272	1,739,430
Deferred Revenue [Member]
Deferred extended warranty revenue	$ 550,885	$ 76,372

Note 10 - Accrued and Other L_6

Note 10 - Accrued and Other Liabilities - Changes in Warranty Reserve (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Beginning balance	$ 99,216	$ 104,518
Warranty provision	85,078	6,093
Warranty settlements	(34,065)	(11,395)
Ending balance	$ 150,229	$ 99,216

Note 11 - Debt (Details Textual

Note 11 - Debt (Details Textual)	Sep. 30, 2019USD ($)
Long-term Debt, Current Maturities, Total	$ 279,588
Long-term Debt, Excluding Current Maturities, Total	32,903
Collateral Pledged [Member] | Loan with Ministry of Science and Innovation, Due February 2, 2024 [Member] | Genasys Acquisition [Member] | Loans With Governmental Agencies [Member]
Long-term Debt, Current Maturities, Total	$ 263,136
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, 2019USD ($)
Principal, loans with governmental agencies	$ 312,491
Loans With Governmental Agencies [Member]
Principal, loans with governmental agencies	$ 312,491
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	$ 49,355
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	$ 263,136	[1]
[1]	This loan is secured by $263,136 of cash pledged as collateral by Genasys Spain, 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, 2019. The Company expects the Ministry of Economy and Competitiveness to declare the terms of the loan satisfied within fiscal year 2020 and that the outstanding balance of the loan will be paid in full during fiscal year 2020. Accordingly, this has been included in the current portion of notes payable as of September 30, 2019.

Note 11 - Debt - Future Annual

Note 11 - Debt - Future Annual Payments (Details)	Sep. 30, 2019USD ($)
2020	$ 279,588
2021	16,452
2022	16,451
2023
Total	$ 312,491

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Deferred Tax Assets, Net, Total	$ 5,387,000
Deferred Tax Assets, Tax Credit Carryforwards, Research	5,856,000	$ 5,805,000
Deferred Tax Assets, Valuation Allowance, Total	15,012,000	$ 15,017,000
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	794,000
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	44,398,000
Deferred Tax Assets, Tax Credit Carryforwards, Research	$ 2,257,000

Note 12 - Income Taxes - Summar

Note 12 - Income Taxes - Summary of Income Taxes (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Federal
State	2,200	1,600
Total current tax provision	2,200	1,600
Federal	484,500	2,017,900
State	85,500	356,100
Total deferred provision	570,000	2,374,000
Provision for income taxes	$ 572,200	$ 2,375,600

Note 12 - Income Taxes - Reconc

Note 12 - Income Taxes - Reconciliation of Income Taxes (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Income taxes computed at the federal statutory rate	$ 715,000	$ (332,000)
Change in valuation allowance	(5,000)	2,711,000
Change in tax rate		6,754,000
Expired net operating loss carryforwards		441,000
Nondeductible compensation, interest expense and other	40,000	39,000
State income taxes, net of federal tax benefit	155,000	(41,000)
Change in R&D credit carryover	(66,000)	(133,000)
Stock options and other prior year true-ups	(142,000)	(499,000)
Acquired deferred tax assets of Genasys Spain	(7,800)	(6,564,400)
Refundable Federal AMT Credit	28,000
State business credit utilization	(145,000)
Provision for income taxes	$ 572,200	$ 2,375,600

Note 12 - Income Taxes - Signif

Note 12 - Income Taxes - Significant Portion of Net Deferred Tax Asset (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Net operating loss carryforwards	$ 12,682,000	$ 13,644,000
Deferred Tax Assets, Tax Credit Carryforwards, Research	5,856,000	5,805,000
Share-based compensation	506,000	532,000
Equipment	(78,000)	(41,000)
Patents	24,000	35,000
Accruals and other	1,222,000	818,000
State tax deduction	(6,000)	(5,000)
Federal AMT Credit	24,000	53,000
Allowances	169,000	133,000
Gross deferred tax asset	20,399,000	20,974,000
Less valuation allowance	(15,012,000)	(15,017,000)
Total deferred tax assets, net of valuation allowance	$ 5,387,000	$ 5,957,000

Note 13 - Commitments and Con_3

Note 13 - Commitments and Contingencies (Details Textual)	Jul. 01, 2018USD ($)ft²	Sep. 30, 2019USD ($)shares	Sep. 30, 2018USD ($)
Area of Leased Facility | ft²	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		1,050,784	$ 956,535
Defined Contribution Plan, Employer Discretionary Contribution Amount		220,234	130,511
Bonuses and Related Payroll Tax Expense [Member]
Increase (Decrease) in Other Employee-Related Liabilities		$ 1,295,338	$ 1,205,099
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, 2019USD ($)
2020	$ 1,005,217
2021	1,032,090
2022	1,059,088
2023	1,011,894
2024	1,008,177
Thereafter	4,247,218
Total lease obligations	$ 9,363,684

Note 14 - Share-based Compens_3

Note 14 - Share-based Compensation (Details Textual) - USD ($)	Feb. 07, 2019	Mar. 20, 2018	Mar. 14, 2017	Aug. 01, 2016	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance					2,219,268	3,394,858	2,219,268
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures, Total					0
Payments of Ordinary Dividends, Common Stock					$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period					7 years
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total					$ 415,449		$ 415,449
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition					1 year 109 days
Share-based Payment Arrangement, Expense					$ 735,003	584,873
Share-based Payment Arrangement, Noncash Expense, Total					735,003	584,873
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value					3,107,958		3,107,958
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value					$ 1,985,062		$ 1,985,062
Share Price					$ 3.35		$ 3.35
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value					$ 638,140	752,729
Gross Proceeds from Stock Options Exercised					756,513	2,434,887
Proceeds from Stock Options Exercised					703,313	2,434,888
Share-based Payment Arrangement, Expense, Tax Benefit					$ 638,140	752,729
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					0
Share-based Payment Arrangement, Expense					$ 128,025
Performance Shares [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				7 years
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, Options, Performance Criteria, Maximum Vested Per Year, Number				375,000
Restricted Stock Units (RSUs) [Member]
Share-based Payment Arrangement, Expense					470,857	276,438
Share-based Payment Arrangement, Noncash Expense, Total					$ 248,250	$ 210,176
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period					249,300
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					3 years	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
Share-based Payment Arrangement, Noncash Expense, 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					99,300	93,330
Restricted Stock Units (RSUs) [Member] | Non-employee Directors [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options, Annual Grants, Gross	30,000
Shares Granted, Value, Share-based Payment Arrangement, before Forfeiture	$ 412,500
Share-based Payment Arrangement, Option [Member] | Employees, Directors, and Consultations [Member]
Share-based Payment Arrangement, Expense					$ 264,146	$ 308,435
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					1,994,623		1,994,623
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant					4,368,281		4,368,281
2005 Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance					499,494		499,494
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant					1,874,164		1,874,164

Note 14 - Share-based Compens_4

Note 14 - Share-based Compensation - Weighted-average Assumptions (Details)	12 Months Ended
	Sep. 30, 2018$ / shares
Volatility	45.40%
Risk free interest rate	2.18%
Forfeiture rate	10.00%
Dividend yield	0.00%
Expected life in years (Year)	4 years 219 days
Weighted average FV (in dollars per share)	$ 0.89

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, 2019	Sep. 30, 2018
Number of Shares Outstanding (in shares)	218,330
Weighted Average Grant Date Fair Value, Outstanding (in dollars per share)	$ 2.24
Number of Shares Granted (in shares)	249,300
Weighted Average Grant Date Fair Value, Granted (in dollars per share)	$ 2.65
Number of Shares Released (in shares)	(156,115)	(125,000)
Weighted Average Grant Date Fair Value, Released (in dollars per share)	$ 2.23
Number of Shares Forfeited/cancelled (in shares)	(36,666)
Weighted Average Grant Date Fair Value, Forfeited/cancelled (in dollars per share)	$ 2.39
Number of Shares Outstanding (in shares)	274,849	218,330
Weighted Average Grant Date Fair Value, Outstanding (in dollars per share)	$ 2.59	$ 2.24

Note 14 - Share-based Compens_6

Note 14 - Share-based Compensation - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Number of Shares Outstanding, Beginning Balance (in shares)	3,394,858
Weighted Average Exercise Price, Shares Outstanding, Beginning Balance (in dollars per share)	$ 2.18
Number of Shares Granted (in shares)	0
Weighted Average Exercise Price, Shares Granted (in dollars per share)
Number of Shares Forfeited/expired (in shares)	(769,439)
Weighted Average Exercise Price, Shares Forfeited/expired (in dollars per share)	$ 2.99
Number of Shares Exercised (in shares)	(406,151)	(1,179,456)
Weighted Average Exercise Price, Exercised (in dollars per share)	$ 1.86
Number of Shares Outstanding, Ending Balance (in shares)	2,219,268	3,394,858
Weighted Average Exercise Price, Shares Outstanding, Ending Balance (in dollars per share)	$ 1.94	$ 2.18
Number of Shares Exercisable (in shares)	1,405,578
Weighted Average Exercise Price, Shares Exercisable (in dollars per share)	$ 1.93

Note 14 - Share-based Compens_7

Note 14 - Share-based Compensation - Stock Options Outstanding (Details)	12 Months Ended
	Sep. 30, 2019$ / sharesshares
Number Outstanding (in shares) | shares	2,219,268
Weighted Average Remaining Contractual Life (Year)	3 years 142 days
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 1.95
Number Exercisable (in shares) | shares	1,405,578
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 1.94
Range One [Member]
Lower Exercise Price (in dollars per share)
Upper Exercise Price (in dollars per share)	$ 1.76
Number Outstanding (in shares) | shares	637,876
Weighted Average Remaining Contractual Life (Year)	3 years 91 days
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 1.65
Number Exercisable (in shares) | shares	576,155
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 1.64
Range Two [Member]
Lower Exercise Price (in dollars per share)
Upper Exercise Price (in dollars per share)	$ 1.86
Number Outstanding (in shares) | shares	160,142
Weighted Average Remaining Contractual Life (Year)	3 years 76 days
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 1.86
Number Exercisable (in shares) | shares	160,142
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 1.86
Range Three [Member]
Lower Exercise Price (in dollars per share)	1.99
Upper Exercise Price (in dollars per share)	$ 1.99
Number Outstanding (in shares) | shares	1,125,000
Weighted Average Remaining Contractual Life (Year)	3 years 306 days
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 1.99
Number Exercisable (in shares) | shares	375,000
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 1.99
Range Four [Member]
Lower Exercise Price (in dollars per share)	2.02
Upper Exercise Price (in dollars per share)	$ 1.99
Number Outstanding (in shares) | shares	296,250
Weighted Average Remaining Contractual Life (Year)	2 years 25 days
Weighted Average Exercise Price, Outstanding (in dollars per share)	$ 2.49
Number Exercisable (in shares) | shares	294,281
Weighted Average Exercise Price, Exercisable (in dollars per share)	$ 2.50

Note 14 - Share-based Compens_8

Note 14 - Share-based Compensation - Summary of Share-based Compensation Expense (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Share-based Payment Arrangement, Expense	$ 735,003	$ 584,873
Cost of Sales [Member]
Share-based Payment Arrangement, Expense	15,792	21,388
Selling, General and Administrative Expenses [Member]
Share-based Payment Arrangement, Expense	665,295	479,165
Research and Development Expense [Member]
Share-based Payment Arrangement, Expense	$ 53,916	$ 84,320

Note 15 - Stockholders' Equity

Note 15 - Stockholders' Equity (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	406,151	1,179,456
Gross Proceeds from Stock Options Exercised	$ 756,513	$ 2,434,887
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	$ 2,171,022	$ 725,445
Share Buyback Program [Member]
Stock Repurchase Program, Authorized Amount			$ 5,000,000	$ 4,000,000
Stock Repurchased and Retired During Period, Shares	788,425	286,746
Stock Repurchased During Period, Value	$ 2,171,022	$ 725,445
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	156,115	125,000

Note 16 - Net Income (Loss) P_3

Note 16 - Net Income (Loss) Per Share - Basic and Diluted Loss Per Share (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Net income (loss)	$ 2,784,992	$ (3,745,042)
Basic (in dollars per share)	$ 0.09	$ (0.12)
Diluted (in dollars per share)	$ 0.08	$ (0.12)
Weighted average shares outstanding - basic (in shares)	32,689,028	32,492,645
Assumed exercise of dilutive options (in shares)	708,067
Weighted average shares outstanding - diluted (in shares)	33,397,095	32,492,645
Antidilutive securities (in shares)	573,750	3,613,188
Share-based Payment Arrangement, Option [Member]
Antidilutive securities (in shares)	573,750	3,394,858
Restricted Stock Units (RSUs) [Member]
Antidilutive securities (in shares)		218,330

Note 17 - Segment Information_2

Note 17 - Segment Information (Details Textual)	12 Months Ended
	Sep. 30, 2019
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, 2019	Sep. 30, 2018
Revenue from Contract with Customer, Including Assessed Tax	$ 36,979,055	$ 26,306,790
Operating Income	3,136,365	(1,476,465)
Depreciation and amortization	824,889	483,087
Interest expense		20,949
Income tax expense	572,200	2,375,600
Long-lived assets	5,750,890	6,452,061
Total assets	47,119,983	41,860,797
Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	907,785	313,110
LRAD Segment [Member]
Revenue from Contract with Customer, Including Assessed Tax	34,931,448	24,836,795
Operating Income	3,097,498	(1,387,902)
Depreciation and amortization	517,081	254,618
Interest expense
Income tax expense	572,200	2,375,000
Long-lived assets	2,283,344	2,478,144
Total assets	42,470,356	36,770,872
LRAD Segment [Member] | Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax
Genasys Segment [Member]
Revenue from Contract with Customer, Including Assessed Tax	2,047,607	1,469,995
Operating Income	38,867	(88,563)
Depreciation and amortization	307,808	228,469
Interest expense		20,949
Income tax expense
Long-lived assets	3,467,546	3,973,917
Total assets	4,649,627	5,089,925
Genasys Segment [Member] | Intersegment Eliminations [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 907,785	$ 313,110

Note 18 - Major Customers, Su_3

Note 18 - Major Customers, Suppliers and Related Information (Details Textual) - Revenue Benchmark [Member] - Customer Concentration Risk [Member]	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Number Of Major Customers	2	1
Customer 1 [Member]
Concentration Risk, Percentage	37.00%
Customer 2 [Member]
Concentration Risk, Percentage	10.00%
One Customer [Member]
Concentration Risk, Percentage		20.00%

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, 2019	Sep. 30, 2018
Revenues	$ 36,979,055	$ 26,306,790
Americas [Member]
Revenues	27,981,225	16,488,624
EMEA [Member]
Revenues	2,420,106	3,238,533
Asia Pacific [Member]
Revenues	$ 6,577,724	$ 6,579,633

Uncategorized Items - lrad-2019

Label	Element	Value
us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue	us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue	$ 263,136
us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue	us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue	403,427
us-gaap_RestrictedCashAndCashEquivalentsNoncurrent	us-gaap_RestrictedCashAndCashEquivalentsNoncurrent	434,704
us-gaap_RestrictedCashAndCashEquivalentsNoncurrent	us-gaap_RestrictedCashAndCashEquivalentsNoncurrent	$ 339,556