Technical Communications (TCCO) 10-Q 11 Feb 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Dec. 28, 2013	Feb. 07, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Dec-13	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Entity Registrant Name	'TECHNICAL COMMUNICATIONS CORP	'
Entity Central Index Key	'0000096699	'
Current Fiscal Year End Date	'--09-28	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	1,838,921

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Dec. 28, 2013	Sep. 28, 2013
Current Assets:	'	'
Cash and cash equivalents	$3,929,989	$2,810,923
Marketable securities	'	'
Available for sale securities	1,741,614	1,247,384
Held to maturity securities	518,709	522,856
Accounts receivable - trade, less allowance of $25,000 at December 28, 2013 and September 28, 2013	293,680	1,375,764
Inventories	2,214,034	2,618,604
Income taxes receivable	651,508	723,988
Deferred income taxes	894,459	894,459
Other current assets	157,796	225,583
Total current assets	10,401,789	10,419,561
Marketable securities	'	'
Held to maturity securities	1,453,870	1,462,622
Equipment and leasehold improvements	4,315,701	4,300,304
Less: accumulated depreciation and amortization	-3,881,835	-3,831,402
Equipment and leasehold improvements, net	433,866	468,902
Total Assets	12,289,525	12,351,085
Current Liabilities:	'	'
Accounts payable	213,604	261,588
Customer deposits	48,766	259,602
Accrued liabilities:	'	'
Accrued compensation and related expenses	243,716	241,003
Accrued expenses	143,385	166,848
Total current liabilities	649,471	929,041
Commitments and contingencies	'	'
Stockholders' Equity:	'	'
Common stock, par value $0.10 per share; 7,000,000 shares authorized; 1,838,716 shares issued and outstanding at December 28, 2013 and September 28, 2013	183,872	183,872
Additional paid-in capital	3,813,033	3,774,759
Accumulated other comprehensive loss	-6,434	-2,020
Retained earnings	7,649,583	7,465,433
Total stockholders' equity	11,640,054	11,422,044
Total Liabilities and Stockholders' Equity	$12,289,525	$12,351,085

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 28, 2013	Sep. 28, 2013
Statement Of Financial Position [Abstract]	'	'
Allowance for doubtful accounts receivable	$25,000	$25,000
Common stock, par value	$0.10	$0.10
Common stock, shares authorized	7,000,000	7,000,000
Common stock, shares issued	1,838,716	1,838,716
Common stock, shares outstanding	1,838,716	1,838,716

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Income Statement [Abstract]	'	'
Net sales	$2,508,720	$1,596,696
Cost of sales	788,860	494,964
Gross profit	1,719,860	1,101,732
Operating expenses:	'	'
Selling, general and administrative	707,118	777,897
Product development	761,885	855,411
Total operating expenses	1,469,003	1,633,308
Operating income (loss)	250,857	-531,576
Other income:	'	'
Interest income	6,685	7,274
Income (loss) before provision (benefit) for income taxes	257,542	-524,302
Provision (benefit) for income taxes	73,392	-214,112
Net income (loss)	$184,150	($310,190)
Net income (loss) per common share:	'	'
Basic	$0.10	($0.17)
Diluted	$0.10	($0.17)
Weighted average shares:	'	'
Basic	1,838,716	1,838,716
Diluted	1,868,468	1,838,716
Dividends paid per common share:	'	$0.10

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Statement Of Income And Comprehensive Income [Abstract]	'	'
Net income (loss)	$184,150	($310,190)
Unrealized loss on available for sale securities, net of tax	-4,414	-1,002
Comprehensive income (loss)	$179,736	($311,192)

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Operating Activities:	'	'
Net income (loss)	$184,150	($310,190)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	50,433	53,995
Share-based compensation	38,274	44,915
Deferred income taxes	'	-67,505
Amortization of premium on held to maturity securities	16,669	'
Unrealized loss on available for sale securities	-4,414	-1,002
Changes in certain operating assets and liabilities:	'	'
Accounts receivable	1,082,084	295,868
Inventories	404,570	191,891
Income taxes receivable	72,480	-147,113
Other current assets	67,787	4,697
Customer deposits	-210,836	108,818
Accounts payable and other accrued liabilities	-68,734	-71,866
Net cash provided by operating activities	1,632,463	102,508
Investing Activities:	'	'
Additions to equipment and leasehold improvements	-15,397	-16,417
Proceeds from maturities of marketable securities	498,000	23,536
Purchases of marketable securities	-996,000	-59,776
Net cash used in investing activities	-513,397	-52,657
Financing Activities:	'	'
Dividends paid	'	-183,872
Net cash used in financing activities	'	-183,872
Net increase (decrease) in cash and cash equivalents	1,119,066	-134,021
Cash and cash equivalents at beginning of the period	2,810,923	2,056,311
Cash and cash equivalents at end of the period	3,929,989	1,922,290
Supplemental Disclosures:	'	'
Interest paid	'	'
Income taxes paid	$942	$506

Summary_of_Significant_Account

Summary of Significant Accounting Policies and Significant Judgments and Estimates	3 Months Ended
	Dec. 28, 2013
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies and Significant Judgments and Estimates	'
	NOTE 1.	Summary of Significant Accounting Policies and Significant Judgments and Estimates
	Basis of Presentation. The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated in consolidation.
	The discussion and analysis of our financial condition and results of operations are based on our condensed consolidated financial statements, which have been prepared in accordance with GAAP. The preparation of these condensed consolidated financial statements requires management to make estimates and judgments that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods.
	On an ongoing basis, management evaluates its estimates and judgments, including but not limited to those related to revenue recognition, inventory reserves, receivable reserves, marketable securities, income taxes, fair value of financial instruments and share-based compensation. Management bases its estimates on historical experience and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. By their nature estimates are subject to an inherent degree of uncertainty. Actual results may differ from these estimates under different assumptions or conditions.
	The accounting policies that management believes are most critical to aid in fully understanding and evaluating our reported financial results include the following:
	Revenue Recognition
	Product revenue is recognized when there is persuasive evidence of an arrangement, the fee is fixed or determinable, delivery of the product to the customer has occurred and we have determined that collection of the fee is probable. Title to the product generally passes upon shipment of the product, as the products are shipped FOB shipping point, except for certain foreign shipments for which title passes upon entry of the product into the first port in the buyer’s country. If the product requires installation to be performed by TCC, all revenue related to the product is deferred and recognized upon completion of the installation. We provide for a warranty reserve at the time the product revenue is recognized.
	We perform funded research and development and technology development for commercial companies and government agencies under both cost reimbursement and fixed-price contracts. Cost reimbursement contracts provide for the reimbursement of allowable costs and, in some situations, the payment of a fee. These contracts may contain incentive clauses providing for increases or decreases in the fee depending on how actual costs compare with a budget. Revenue from reimbursement contracts is recognized as services are performed. On fixed-price contracts that are expected to exceed one year in duration, revenue is recognized pursuant to the proportional performance method based upon the proportion of actual costs incurred to the total estimated costs for the contract. In each type of contract, we receive periodic progress payments or payments upon reaching interim milestones, and we retain the rights to the intellectual property developed in government contracts. All payments to TCC for work performed on contracts with agencies of the U.S. government are subject to audit and adjustment by the Defense Contract Audit Agency. Adjustments are recognized in the period made. When current estimates of total contract revenue and contract costs for a product development contract indicate a loss, a provision for the entire loss on the contract is recorded. Any losses incurred in performing funded research and development projects are recognized as funded research and development expenses.
	Cost of product revenue includes material, labor and overhead. Costs incurred in connection with funded research and development are included in cost of sales. Product development costs are charged to billable engineering services, bid and proposal efforts or support of business development activities as appropriate. Product development costs charged to billable projects are recorded as cost of sales; engineering costs charged to bid and proposal efforts are recorded as selling expenses; and product development costs charged to business development activities are recorded as marketing expenses. Product development costs consist primarily of personnel costs, outside contractor and engineering services, supplies and materials.
	Inventory
	We value our inventory at the lower of actual cost (based on first-in, first-out (FIFO)) to purchase and/or manufacture or the current estimated market value (based on the estimated selling prices, less the cost to sell) of the inventory. We periodically review inventory quantities on hand and record a provision for excess and/or obsolete inventory based primarily on our estimated forecast of product demand, as well as historical usage. Due to the custom and specific nature of certain of our products, demand and usage for products and materials can fluctuate significantly. A significant decrease in demand for our products could result in a short-term increase in the cost of inventory purchases and an increase in excess inventory quantities on hand. In addition, our industry is characterized by rapid technological change, frequent new product development and rapid product obsolescence, any of which could result in an increase in the amount of obsolete inventory quantities on hand. Therefore, although we make every effort to ensure the accuracy of our forecasts of future product demand, any significant unanticipated changes in demand or technological developments could have a significant negative impact on the value of our inventory and would reduce our reported operating results.
	Accounts Receivable
	Accounts receivable are reduced by an allowance for amounts that may become uncollectible in the future. The estimated allowance for uncollectible amounts is based primarily on a specific analysis of accounts in the receivable portfolio and historical write-off experience. While management believes the allowance to be adequate, if the financial condition of our customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required, which would reduce net income. The allowance recorded for accounts receivable at December 28, 2013 and September 28, 2013 was $25,000.
	Marketable Securities
	The Company accounts for marketable securities in accordance with FASB ASC 320, Investments - Debt and Equity Securities. All marketable securities must be classified as one of the following: held to maturity, available for sale, or trading. The Company holds certain marketable securities classified as available for sale or held to maturity. The available for sale investments are valued at fair value, with unrealized holding gains and losses reported in stockholders’ equity as a separate component of accumulated other comprehensive income (loss). The cost of securities sold is determined based on the specific identification method. Realized gains and losses, and declines in value judged to be other than temporary, are included in investment income. The Company’s held to maturity securities, comprised of investments in municipal bonds, are valued at amortized cost. The purchase discount or premium is amortized to income or expense, respectively, over the life of the securities.
	Accounting for Income Taxes
	The preparation of our consolidated financial statements requires us to estimate our income taxes in each of the jurisdictions in which we operate, including those outside the United States, which may subject the Company to certain risks that ordinarily would not be expected in the United States. The income tax accounting process involves estimating our actual current exposure together with assessing temporary differences resulting from differing treatments of items, such as deferred revenue, for tax and accounting purposes. These differences result in the recognition of deferred tax assets and liabilities. We must then record a valuation allowance to reduce our deferred tax assets to the amount that is more likely than not to be realized.
	Significant management judgment is required in determining our provision for income taxes, our deferred tax assets and liabilities, and any valuation allowance recorded against deferred tax assets. We have recorded a valuation allowance against our deferred tax assets of approximately $1.1 million as of December 28, 2013 due to uncertainties related to our ability to utilize these assets. The valuation allowance is based on our estimates of taxable income by jurisdiction and the period over which our deferred tax assets will be recoverable. In the event that actual results differ from these estimates or we adjust these estimates in future periods, we may need to adjust our valuation allowance, which could materially impact our financial position and results of operation.
	Due to the nature of our current operations in foreign countries (selling products into these countries with the assistance of local representatives), the Company has not been subject to any foreign taxes in recent years, and it is not anticipated that we will be subject to foreign taxes in the near future.
	Fair Value of Financial Instruments
	In determining the fair value of financial instruments, the Company follows the provisions of FASB ASC 820, Fair Value Measurements and Disclosures. FASB ASC 820 defines fair value, establishes a framework for measuring fair value under GAAP and enhances disclosures about fair value measurements. The topic provides a consistent definition of fair value which focuses on an exit price, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The topic also prioritizes, within the measurement of fair value, the use of market-based information over entity specific information and establishes a three-level hierarchy for fair value measurements based on the nature of inputs used in the valuation of an asset or liability as of the measurement date. The three level hierarchy is as follows:
	Level 1		-		Pricing inputs are quoted prices available in active markets for identical investments as of the reporting date.
	Level 2		-		Pricing inputs are quoted prices for similar investments, or inputs that are observable, either directly or indirectly, for substantially the full term through corroboration with observable market data.
	Level 3		-		Pricing inputs are unobservable for the investment, that is, inputs that reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability.
	In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, an investment’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the investment.
	The Company holds certain marketable securities classified as available for sale. These available for sale securities are comprised of certificates of deposit in U.S. banks and money market funds held in a brokerage account. The fair value of these investments is based on quoted prices from recognized pricing services (e.g. Standard & Poor’s, Bloomberg, etc.), or in the case of mutual funds, at their closing net asset value.
	The Company assesses the levels of the investments at each measurement date, and transfers between levels are recognized on the actual date of the event or change in circumstances that caused the transfer in accordance with the Company’s accounting policy regarding the recognition of transfers between levels of the fair value hierarchy. During the three months ended December 28, 2013, there were no transfers between levels.
	The following table sets forth by level, within the fair value hierarchy, the financial instruments carried at fair value as of December 28, 2013 and September 28, 2013, in accordance with the fair value hierarchy as defined above. As of December 28, 2013 and September 28, 2013, the Company did not hold any assets classified as Level 3.
			Total			Quoted Prices in			Significant Other
						Active Markets for			Observable Inputs
						Identical Assets			(Level 2)
						(Level 1)
	December 28, 2013 (Unaudited)
	Certificates of deposits:
	Certificates of deposit		$	1,741,614		$	—		$	1,741,614
	Total debt instruments			1,741,614			—			1,741,614
	Mutual funds:
	Money market funds			1,398,279			1,398,279			—
	Total mutual funds			1,398,279			1,398,279			—
	Total investments		$	3,139,893		$	1,398,279		$	1,741,614
	September 28, 2013
	Certificates of deposits:
	Certificates of deposit		$	1,247,384		$	—		$	1,247,384
	Total debt instruments			1,247,384			—			1,247,384
	Mutual funds:
	Money market funds			880,230			880,230			—
	Total mutual funds			880,230			880,230			—
	Total investments		$	2,127,614		$	880,230		$	1,247,384
	Assets and liabilities measured at fair value on a nonrecurring basis are recognized at fair value subsequent to initial recognition when they are deemed to be impaired. As of December 28, 2013 and September 28, 2013, the Company’s assets and liabilities subject to measurement at fair value on a nonrecurring basis are equipment and leasehold improvements. Neither was deemed to be impaired or measured at fair value on a nonrecurring basis.
	Share-Based Compensation
	Share-based compensation cost is measured at the grant date based on the calculated fair value of the award. The expense is recognized over the employee’s requisite service period, generally the vesting period of the award. The related excess tax benefit received upon the exercise of stock options, if any, is reflected in the Company’s statement of cash flows as a financing activity rather than an operating activity. There were no excess tax benefits for the three month periods ended December 28, 2013 and December 29, 2012.
	The Company selected the Black-Scholes option pricing model as the method for determining the estimated fair value of its stock awards. The Black-Scholes method of valuation requires several assumptions: (1) the expected term of the stock award, (2) the expected future stock price volatility over the expected term, (3) a risk-free interest rate and (4) the expected dividend rate. The expected term represents the expected period of time the Company believes the options will be outstanding based on historical information. Estimates of expected future stock price volatility are based on the historic volatility of the Company’s common stock and the risk free interest rate is based on the U.S. Treasury Note rate. The Company utilizes a forfeiture rate based on an analysis of its actual experience. The forfeiture rate is not material to the calculation of share-based compensation.
	The fair value of options at date of grant was estimated with the following assumptions (unaudited):
			Three Months Ended
			December 28, 2013			December 29, 2012
	Option term			6.5 years			6.5 years
	Risk-free interest rate			1.33	%		0.71	%
	Stock price volatility			65	%		66	%
	Dividend yield			—			—
	There were 200 options granted during the three months ended December 28, 2013, and 1,000 options granted during the three months ended December 29, 2012. The weighted average grant date fair value for the options granted for the three month periods ended December 28, 2013 and December 29, 2012 was $4.67 and $3.29, respectively.
	The following table summarizes share-based compensation costs included in the Company’s condensed consolidated income statements for the three month periods ended December 28, 2013 and December 29, 2012 (unaudited):
			December 28, 2013			December 29, 2012
	Cost of sales		$	4,080		$	4,074
Selling, general and administrative expenses			11,930			11,967
Product development expenses			22,264			28,874
Total share-based compensation expense before taxes		$	38,274		$	44,915
As of December 28, 2013 and September 28, 2013, there was $252,498 and $289,838, respectively, of unrecognized compensation cost related to options granted. The unrecognized compensation cost will be recognized as the options vest. As of December 28, 2013, the weighted average period over which the compensation cost is expected to be recognized is 1.9 years.
The Company had the following stock option plans outstanding as of December 28, 2013: the Technical Communications Corporation 2001 Stock Option Plan, the 2005 Non-Statutory Stock Option Plan and the 2010 Equity Incentive Plan. There were an aggregate 750,000 shares authorized for issuance under these plans, of which options to purchase 257,782 shares were outstanding at December 28, 2013. Vesting periods for options are at the discretion of the Board of Directors and typically range between zero and five years. Options under these plans are granted with an exercise price equal to fair market value at time of grant and have a term of ten years from the date of grant.
As of December 28, 2013, there were no shares available for new option grants under the 2001 Stock Option Plan; there were 33,028 shares available for grant under the 2005 Non-Statutory Stock Option Plan and 54,206 shares available for grant under the 2010 Equity Plan.
The following table summarizes stock option activity during the first three months of fiscal 2014 (unaudited):
		Options Outstanding
		Number of Shares								Weighted  Average		Weighted Average
		Unvested			Vested			Total		Exercise Price		Contractual Life
Outstanding, September 28, 2013			60,488			197,094			257,582	$	8.83	6.21 years
Grants			200			—			200		7.65
Vested			(1,600	)		1,600			—		8.02
Cancellations/forfeitures			—			—			—
Outstanding, December 28, 2013			59,088			198,694			257,782	$	8.83	5.96 years
Information related to the stock options vested and expected to vest as of December 28, 2013 is as follows (unaudited):
Range of Exercise Prices		Number of			Weighted-Average			Weighted		Exercisable		Exercisable
		Shares			Remaining			Average		Number of		Weighted-
					Contractual			Exercise Price		Shares		Average
					Life (years)							Exercise  Price
$2.01 - $3.00			15,288			1.69		$	3		15,288	$	3
$3.01 - $4.00			16,600			2.58		$	3.66		16,600	$	3.66
$4.01 - $5.00			28,900			7.18		$	4.79		27,000	$	4.78
$5.01 - $10.00			54,600			5.51		$	7.43		50,780	$	7.38
$10.01 - $15.00			142,394			6.74		$	11.41		89,026	$	11.36
			257,782			5.96		$	8.83		198,694	$	8.16
The aggregate intrinsic value of the Company’s “in-the-money” outstanding and exercisable options as of December 28, 2013 and September 28, 2013 was $272,881 and $159,521, respectively. Unvested common stock options are subject to the risk of forfeiture until the fulfillment of specified conditions.

Inventories

Inventories	3 Months Ended
	Dec. 28, 2013
Inventory Disclosure [Abstract]	'
Inventories	'
	NOTE 2.	Inventories
	Inventories consisted of the following:
			December 28, 2013		September 28, 2013
			(unaudited)
	Finished goods		$	10,295	$	10,295
	Work in process			696,102		1,110,169
	Raw materials			1,507,637		1,498,140
			$	2,214,034	$	2,618,604

Income_Taxes

Income Taxes	3 Months Ended
	Dec. 28, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	NOTE 3.	Income Taxes
	During the three months ended December 28, 2013, the Company recorded an income tax provision based on its expected effective tax rate for its 2014 fiscal year. The effective tax rate for the first quarter of fiscal year 2014 was 28.5% as compared to 40.8% for the same period of fiscal 2013, primarily because of a reduction in state research tax credits in the first fiscal quarter of 2014 as compared to the same period in fiscal 2013.
	Deferred tax assets consist of tax credits, inventory differences and other temporary differences. The Company’s valuation allowance is related to the temporary differences associated with its inventory. The Company has determined that the tax benefit related to its obsolete inventory will not likely be realized, and therefore has provided a full valuation allowance against the related deferred tax asset. It is the Company’s intention to maintain the related inventory items for the foreseeable future to support equipment in the field, and therefore cannot determine when the tax benefit, if any, will be realized.

Earnings_Per_Share

Earnings Per Share	3 Months Ended
	Dec. 28, 2013
Earnings Per Share [Abstract]	'
Earnings Per Share	'
	NOTE 4.	Earnings Per Share
	Basic and diluted earnings per share were calculated as follows (unaudited):
			December 28, 2013		December 29, 2012
	Net income (loss)		$	184,150	$	(310,190	)
	Weighted average shares outstanding - basic			1,838,716		1,838,716
	Dilutive effect of stock options			29,752		—
	Weighted average shares outstanding - diluted			1,868,468		1,838,716
	Basic net income (loss) per share		$	0.1	$	(0.17	)
	Diluted net income (loss) per share		$	0.1	$	(0.17	)
	Outstanding potentially dilutive stock options, which were not included in the earnings per share calculations because their inclusion would have been anti-dilutive, were 166,794 at December 28, 2013 and 201,019 at December 29, 2012.

Major_Customers_and_Export_Sal

Major Customers and Export Sales	3 Months Ended
	Dec. 28, 2013
Segment Reporting [Abstract]	'
Major Customers and Export Sales	'
	NOTE 5.	Major Customers and Export Sales
	During the quarter ended December 28, 2013, the Company had three customers that represented 92% (70%, 12% and 10%, respectively) of net sales as compared to the quarter ended December 29, 2012, during which two customers represented 90% (60% and 30%, respectively) of net sales.
	A breakdown of foreign and domestic net sales is as follows (unaudited):
			December 28, 2013			December 29, 2012
	Domestic		$	2,262,754		$	1,516,953
	Foreign			245,966			79,743
	Total sales		$	2,508,720		$	1,596,696
	The Company sold products into one country during the three month period ended December 28, 2013 and two countries during the three month period ended December 29, 2012. A sale is attributed to a foreign country based on the location of the contracting party. Domestic revenue may include the sale of products shipped through domestic resellers or manufacturers to international destinations. The table below summarizes our foreign revenues by country as a percentage of total foreign revenue (unaudited).
			December 28, 2013			December 29, 2012
	Colombia			100	%		—
	Saudi Arabia			—			92	%
	Jordan			—			8	%
	A summary of foreign revenue, as a percentage of total foreign revenue by geographic area, is as follows (unaudited):
			December 28, 2013			December 29, 2012
	North America (excluding the U.S.)			—			—
	Central and South America			100	%		—
	Europe			—			—
	Mid-East and Africa			—			100	%
	Far East			—			—

Cash_Equivalents_and_Marketabl

Cash Equivalents and Marketable Securities	3 Months Ended
	Dec. 28, 2013
Cash And Cash Equivalents [Abstract]	'
Cash Equivalents and Marketable Securities	'
	NOTE 6.	Cash Equivalents and Marketable Securities
	The Company considers all highly liquid instruments with an original maturity of three months or less to be cash equivalents. Substantially all cash equivalents are invested in money market mutual funds. Money market mutual funds held in a brokerage account are considered available for sale. The Company accounts for marketable securities in accordance with FASB ASC 320, Investments - Debt and Equity Securities. All marketable securities must be classified as one of the following: held to maturity, available for sale, or trading. The Company classifies its marketable securities as either available for sale or held to maturity. Available for sale securities are carried at fair value, with unrealized holding gains and losses reported in stockholders’ equity as a separate component of accumulated other comprehensive income (loss). Held to maturity securities are carried at amortized cost. The cost of securities sold is determined based on the specific identification method. Realized gains and losses, and declines in value judged to be other than temporary, are included in investment income. During fiscal year 2013, the Company determined it would hold its investment in municipal bonds until maturity and subsequently reclassified these securities from available for sale to held to maturity. These securities are now carried at amortized cost.
	As of December 28, 2013, available for sale securities consisted of the following (unaudited):
			Cost		Accrued		Gross Unrealized				Estimated
					Interest		Gains		Losses		Fair Value
	Money market funds		$	1,398,279	$	—	$	—	$	—	$	1,398,279
	Certificates of deposit			1,746,031		2,017		—		6,434		1,741,614
			$	3,144,310	$	2,017	$	—	$	6,434	$	3,139,893
	As of December 28, 2013, held to maturity securities consisted of the following (unaudited):
			Cost		Accrued		Amortization		Amortized		Unrealized		Estimated
					Interest		Bond Premium		Cost		Gains		Fair Value
	Municipal bonds		$	2,056,276	$	28,046	$	111,743	$	1,972,579	$	14,077	$	1,986,656
	As of September 28, 2013, available for sale securities consisted of the following:
			Cost		Accrued		Gross Unrealized				Estimated
					Interest		Gains		Losses		Fair  Value
	Money market funds		$	801,337	$	—	$	—	$	—	$	801,337
	Certificates of deposit			1,248,043		1,186		—		1,845		1,247,384
			$	2,049,380	$	1,186	$	—	$	1,845	$	2,048,721
	As of September 28, 2013, held to maturity securities consisted of the following:
			Cost		Accrued		Amortization		Amortized		Unrealized		Estimated
					Interest		Bond Premium		Cost		Gains		Fair Value
	Municipal bonds		$	2,056,276	$	24,087	$	94,885	$	1,985,478	$	10,425	$	1,995,903
	The contractual maturities of available for sale investments as of December 28, 2013 were all due within eighteen months. The contractual maturities of held to maturity investments as of December 28, 2013 were as follows (unaudited):
			Cost		Amortized Cost
	Within 1 year		$	549,623	$	518,709
	After 1 year through 5 years			1,506,653		1,453,870
			$	2,056,276	$	1,972,579
	The Company’s available for sale securities were included in the following captions in the consolidated balance sheets:
			December 28, 2013		September 28, 2013
			(unaudited)
	Cash and cash equivalents		$	1,398,279	$	880,230
	Marketable securities			1,741,614		1,247,384
			$	3,139,893	$	2,127,614

Summary_of_Significant_Account1

Summary of Significant Accounting Policies and Significant Judgments and Estimates (Policies)	3 Months Ended
	Dec. 28, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation. The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions have been eliminated in consolidation.
	The discussion and analysis of our financial condition and results of operations are based on our condensed consolidated financial statements, which have been prepared in accordance with GAAP. The preparation of these condensed consolidated financial statements requires management to make estimates and judgments that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods.
	On an ongoing basis, management evaluates its estimates and judgments, including but not limited to those related to revenue recognition, inventory reserves, receivable reserves, marketable securities, income taxes, fair value of financial instruments and share-based compensation. Management bases its estimates on historical experience and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. By their nature estimates are subject to an inherent degree of uncertainty. Actual results may differ from these estimates under different assumptions or conditions.
Revenue Recognition	'
	Revenue Recognition
	Product revenue is recognized when there is persuasive evidence of an arrangement, the fee is fixed or determinable, delivery of the product to the customer has occurred and we have determined that collection of the fee is probable. Title to the product generally passes upon shipment of the product, as the products are shipped FOB shipping point, except for certain foreign shipments for which title passes upon entry of the product into the first port in the buyer’s country. If the product requires installation to be performed by TCC, all revenue related to the product is deferred and recognized upon completion of the installation. We provide for a warranty reserve at the time the product revenue is recognized.
	We perform funded research and development and technology development for commercial companies and government agencies under both cost reimbursement and fixed-price contracts. Cost reimbursement contracts provide for the reimbursement of allowable costs and, in some situations, the payment of a fee. These contracts may contain incentive clauses providing for increases or decreases in the fee depending on how actual costs compare with a budget. Revenue from reimbursement contracts is recognized as services are performed. On fixed-price contracts that are expected to exceed one year in duration, revenue is recognized pursuant to the proportional performance method based upon the proportion of actual costs incurred to the total estimated costs for the contract. In each type of contract, we receive periodic progress payments or payments upon reaching interim milestones, and we retain the rights to the intellectual property developed in government contracts. All payments to TCC for work performed on contracts with agencies of the U.S. government are subject to audit and adjustment by the Defense Contract Audit Agency. Adjustments are recognized in the period made. When current estimates of total contract revenue and contract costs for a product development contract indicate a loss, a provision for the entire loss on the contract is recorded. Any losses incurred in performing funded research and development projects are recognized as funded research and development expenses.
	Cost of product revenue includes material, labor and overhead. Costs incurred in connection with funded research and development are included in cost of sales. Product development costs are charged to billable engineering services, bid and proposal efforts or support of business development activities as appropriate. Product development costs charged to billable projects are recorded as cost of sales; engineering costs charged to bid and proposal efforts are recorded as selling expenses; and product development costs charged to business development activities are recorded as marketing expenses. Product development costs consist primarily of personnel costs, outside contractor and engineering services, supplies and materials
Inventory	'
	Inventory
	We value our inventory at the lower of actual cost (based on first-in, first-out (FIFO)) to purchase and/or manufacture or the current estimated market value (based on the estimated selling prices, less the cost to sell) of the inventory. We periodically review inventory quantities on hand and record a provision for excess and/or obsolete inventory based primarily on our estimated forecast of product demand, as well as historical usage. Due to the custom and specific nature of certain of our products, demand and usage for products and materials can fluctuate significantly. A significant decrease in demand for our products could result in a short-term increase in the cost of inventory purchases and an increase in excess inventory quantities on hand. In addition, our industry is characterized by rapid technological change, frequent new product development and rapid product obsolescence, any of which could result in an increase in the amount of obsolete inventory quantities on hand. Therefore, although we make every effort to ensure the accuracy of our forecasts of future product demand, any significant unanticipated changes in demand or technological developments could have a significant negative impact on the value of our inventory and would reduce our reported operating results.
Accounts Receivable	'
	Accounts Receivable
	Accounts receivable are reduced by an allowance for amounts that may become uncollectible in the future. The estimated allowance for uncollectible amounts is based primarily on a specific analysis of accounts in the receivable portfolio and historical write-off experience. While management believes the allowance to be adequate, if the financial condition of our customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required, which would reduce net income. The allowance recorded for accounts receivable at December 28, 2013 and September 28, 2013 was $25,000.
Marketable Securities	'
	Marketable Securities
	The Company accounts for marketable securities in accordance with FASB ASC 320, Investments - Debt and Equity Securities. All marketable securities must be classified as one of the following: held to maturity, available for sale, or trading. The Company holds certain marketable securities classified as available for sale or held to maturity. The available for sale investments are valued at fair value, with unrealized holding gains and losses reported in stockholders’ equity as a separate component of accumulated other comprehensive income (loss). The cost of securities sold is determined based on the specific identification method. Realized gains and losses, and declines in value judged to be other than temporary, are included in investment income. The Company’s held to maturity securities, comprised of investments in municipal bonds, are valued at amortized cost. The purchase discount or premium is amortized to income or expense, respectively, over the life of the securities.
Accounting for Income Taxes	'
	Accounting for Income Taxes
	The preparation of our consolidated financial statements requires us to estimate our income taxes in each of the jurisdictions in which we operate, including those outside the United States, which may subject the Company to certain risks that ordinarily would not be expected in the United States. The income tax accounting process involves estimating our actual current exposure together with assessing temporary differences resulting from differing treatments of items, such as deferred revenue, for tax and accounting purposes. These differences result in the recognition of deferred tax assets and liabilities. We must then record a valuation allowance to reduce our deferred tax assets to the amount that is more likely than not to be realized.
	Significant management judgment is required in determining our provision for income taxes, our deferred tax assets and liabilities, and any valuation allowance recorded against deferred tax assets. We have recorded a valuation allowance against our deferred tax assets of approximately $1.1 million as of December 28, 2013 due to uncertainties related to our ability to utilize these assets. The valuation allowance is based on our estimates of taxable income by jurisdiction and the period over which our deferred tax assets will be recoverable. In the event that actual results differ from these estimates or we adjust these estimates in future periods, we may need to adjust our valuation allowance, which could materially impact our financial position and results of operation.
	Due to the nature of our current operations in foreign countries (selling products into these countries with the assistance of local representatives), the Company has not been subject to any foreign taxes in recent years, and it is not anticipated that we will be subject to foreign taxes in the near future.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	In determining the fair value of financial instruments, the Company follows the provisions of FASB ASC 820, Fair Value Measurements and Disclosures. FASB ASC 820 defines fair value, establishes a framework for measuring fair value under GAAP and enhances disclosures about fair value measurements. The topic provides a consistent definition of fair value which focuses on an exit price, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The topic also prioritizes, within the measurement of fair value, the use of market-based information over entity specific information and establishes a three-level hierarchy for fair value measurements based on the nature of inputs used in the valuation of an asset or liability as of the measurement date. The three level hierarchy is as follows:
	Level 1	-		Pricing inputs are quoted prices available in active markets for identical investments as of the reporting date.
	Level 2	-		Pricing inputs are quoted prices for similar investments, or inputs that are observable, either directly or indirectly, for substantially the full term through corroboration with observable market data.
	Level 3	-		Pricing inputs are unobservable for the investment, that is, inputs that reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability.
	In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, an investment’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the investment.
	The Company holds certain marketable securities classified as available for sale. These available for sale securities are comprised of certificates of deposit in U.S. banks and money market funds held in a brokerage account. The fair value of these investments is based on quoted prices from recognized pricing services (e.g. Standard & Poor’s, Bloomberg, etc.), or in the case of mutual funds, at their closing net asset value.
	The Company assesses the levels of the investments at each measurement date, and transfers between levels are recognized on the actual date of the event or change in circumstances that caused the transfer in accordance with the Company’s accounting policy regarding the recognition of transfers between levels of the fair value hierarchy. During the three months ended December 28, 2013, there were no transfers between levels.
	The following table sets forth by level, within the fair value hierarchy, the financial instruments carried at fair value as of December 28, 2013 and September 28, 2013, in accordance with the fair value hierarchy as defined above. As of December 28, 2013 and September 28, 2013, the Company did not hold any assets classified as Level 3.
		Total			Quoted Prices in			Significant Other
					Active Markets for			Observable Inputs
					Identical Assets			(Level 2)
					(Level 1)
	December 28, 2013 (Unaudited)
	Certificates of deposits:
	Certificates of deposit	$	1,741,614		$	—		$	1,741,614
	Total debt instruments		1,741,614			—			1,741,614
	Mutual funds:
	Money market funds		1,398,279			1,398,279			—
	Total mutual funds		1,398,279			1,398,279			—
	Total investments	$	3,139,893		$	1,398,279		$	1,741,614
	September 28, 2013
	Certificates of deposits:
	Certificates of deposit	$	1,247,384		$	—		$	1,247,384
	Total debt instruments		1,247,384			—			1,247,384
	Mutual funds:
	Money market funds		880,230			880,230			—
	Total mutual funds		880,230			880,230			—
	Total investments	$	2,127,614		$	880,230		$	1,247,384
	Assets and liabilities measured at fair value on a nonrecurring basis are recognized at fair value subsequent to initial recognition when they are deemed to be impaired. As of December 28, 2013 and September 28, 2013, the Company’s assets and liabilities subject to measurement at fair value on a nonrecurring basis are equipment and leasehold improvements. Neither was deemed to be impaired or measured at fair value on a nonrecurring basis.
Share-Based Compensation	'
	Share-Based Compensation
	Share-based compensation cost is measured at the grant date based on the calculated fair value of the award. The expense is recognized over the employee’s requisite service period, generally the vesting period of the award. The related excess tax benefit received upon the exercise of stock options, if any, is reflected in the Company’s statement of cash flows as a financing activity rather than an operating activity. There were no excess tax benefits for the three month periods ended December 28, 2013 and December 29, 2012.
	The Company selected the Black-Scholes option pricing model as the method for determining the estimated fair value of its stock awards. The Black-Scholes method of valuation requires several assumptions: (1) the expected term of the stock award, (2) the expected future stock price volatility over the expected term, (3) a risk-free interest rate and (4) the expected dividend rate. The expected term represents the expected period of time the Company believes the options will be outstanding based on historical information. Estimates of expected future stock price volatility are based on the historic volatility of the Company’s common stock and the risk free interest rate is based on the U.S. Treasury Note rate. The Company utilizes a forfeiture rate based on an analysis of its actual experience. The forfeiture rate is not material to the calculation of share-based compensation.
	The fair value of options at date of grant was estimated with the following assumptions (unaudited):
		Three Months Ended
		December 28, 2013			December 29, 2012
	Option term		6.5 years			6.5 years
	Risk-free interest rate		1.33	%		0.71	%
	Stock price volatility		65	%		66	%
	Dividend yield		—			—
	There were 200 options granted during the three months ended December 28, 2013, and 1,000 options granted during the three months ended December 29, 2012. The weighted average grant date fair value for the options granted for the three month periods ended December 28, 2013 and December 29, 2012 was $4.67 and $3.29, respectively.
	The following table summarizes share-based compensation costs included in the Company’s condensed consolidated income statements for the three month periods ended December 28, 2013 and December 29, 2012 (unaudited):
		December 28, 2013			December 29, 2012
	Cost of sales	$	4,080		$	4,074
	Selling, general and administrative expenses		11,930			11,967
	Product development expenses		22,264			28,874
	Total share-based compensation expense before taxes	$	38,274		$	44,915
	As of December 28, 2013 and September 28, 2013, there was $252,498 and $289,838, respectively, of unrecognized compensation cost related to options granted. The unrecognized compensation cost will be recognized as the options vest. As of December 28, 2013, the weighted average period over which the compensation cost is expected to be recognized is 1.9 years.
	The Company had the following stock option plans outstanding as of December 28, 2013: the Technical Communications Corporation 2001 Stock Option Plan, the 2005 Non-Statutory Stock Option Plan and the 2010 Equity Incentive Plan. There were an aggregate 750,000 shares authorized for issuance under these plans, of which options to purchase 257,782 shares were outstanding at December 28, 2013. Vesting periods for options are at the discretion of the Board of Directors and typically range between zero and five years. Options under these plans are granted with an exercise price equal to fair market value at time of grant and have a term of ten years from the date of grant.
	As of December 28, 2013, there were no shares available for new option grants under the 2001 Stock Option Plan; there were 33,028 shares available for grant under the 2005 Non-Statutory Stock Option Plan and 54,206 shares available for grant under the 2010 Equity Plan.
	The following table summarizes stock option activity during the first three months of fiscal 2014 (unaudited):
		Options Outstanding
		Number of Shares								Weighted  Average		Weighted Average
		Unvested			Vested			Total		Exercise Price		Contractual Life
	Outstanding, September 28, 2013		60,488			197,094			257,582	$	8.83	6.21 years
	Grants		200			—			200		7.65
	Vested		(1,600	)		1,600			—		8.02
	Cancellations/forfeitures		—			—			—
	Outstanding, December 28, 2013		59,088			198,694			257,782	$	8.83	5.96 years
	Information related to the stock options vested and expected to vest as of December 28, 2013 is as follows (unaudited):
	Range of Exercise Prices	Number of			Weighted-Average			Weighted		Exercisable		Exercisable
		Shares			Remaining			Average		Number of		Weighted-
					Contractual			Exercise Price		Shares		Average
					Life (years)							Exercise  Price
	$2.01 - $3.00		15,288			1.69		$	3		15,288	$	3
	$3.01 - $4.00		16,600			2.58		$	3.66		16,600	$	3.66
	$4.01 - $5.00		28,900			7.18		$	4.79		27,000	$	4.78
	$5.01 - $10.00		54,600			5.51		$	7.43		50,780	$	7.38
	$10.01 - $15.00		142,394			6.74		$	11.41		89,026	$	11.36
			257,782			5.96		$	8.83		198,694	$	8.16
	The aggregate intrinsic value of the Company’s “in-the-money” outstanding and exercisable options as of December 28, 2013 and September 28, 2013 was $272,881 and $159,521, respectively. Unvested common stock options are subject to the risk of forfeiture until the fulfillment of specified conditions.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies and Significant Judgments and Estimates (Tables)	3 Months Ended
	Dec. 28, 2013
Accounting Policies [Abstract]	'
Fair Value of Financial Instruments	'
	The following table sets forth by level, within the fair value hierarchy, the financial instruments carried at fair value as of December 28, 2013 and September 28, 2013, in accordance with the fair value hierarchy as defined above. As of December 28, 2013 and September 28, 2013, the Company did not hold any assets classified as Level 3.
		Total			Quoted Prices in			Significant Other
					Active Markets for			Observable Inputs
					Identical Assets			(Level 2)
					(Level 1)
	December 28, 2013 (Unaudited)
	Certificates of deposits:
	Certificates of deposit	$	1,741,614		$	—		$	1,741,614
	Total debt instruments		1,741,614			—			1,741,614
	Mutual funds:
	Money market funds		1,398,279			1,398,279			—
	Total mutual funds		1,398,279			1,398,279			—
	Total investments	$	3,139,893		$	1,398,279		$	1,741,614
	September 28, 2013
	Certificates of deposits:
	Certificates of deposit	$	1,247,384		$	—		$	1,247,384
	Total debt instruments		1,247,384			—			1,247,384
	Mutual funds:
	Money market funds		880,230			880,230			—
	Total mutual funds		880,230			880,230			—
	Total investments	$	2,127,614		$	880,230		$	1,247,384
Assumptions for Estimated Fair Value of Options at Date of Grant	'
	The fair value of options at date of grant was estimated with the following assumptions (unaudited):
		Three Months Ended
		December 28, 2013			December 29, 2012
	Option term		6.5 years			6.5 years
	Risk-free interest rate		1.33	%		0.71	%
	Stock price volatility		65	%		66	%
	Dividend yield		—			—
Share-Based Compensation Costs	'
	The following table summarizes share-based compensation costs included in the Company’s condensed consolidated income statements for the three month periods ended December 28, 2013 and December 29, 2012 (unaudited):
		December 28, 2013			December 29, 2012
	Cost of sales	$	4,080		$	4,074
	Selling, general and administrative expenses		11,930			11,967
	Product development expenses		22,264			28,874
	Total share-based compensation expense before taxes	$	38,274		$	44,915
Stock Option Activity	'
	The following table summarizes stock option activity during the first three months of fiscal 2014 (unaudited):
		Options Outstanding
		Number of Shares								Weighted  Average		Weighted Average
		Unvested			Vested			Total		Exercise Price		Contractual Life
	Outstanding, September 28, 2013		60,488			197,094			257,582	$	8.83	6.21 years
	Grants		200			—			200		7.65
	Vested		(1,600	)		1,600			—		8.02
	Cancellations/forfeitures		—			—			—
	Outstanding, December 28, 2013		59,088			198,694			257,782	$	8.83	5.96 years
Stock Options Vested and Expected to Vest	'
	Information related to the stock options vested and expected to vest as of December 28, 2013 is as follows (unaudited):
	Range of Exercise Prices	Number of			Weighted-Average			Weighted		Exercisable		Exercisable
		Shares			Remaining			Average		Number of		Weighted-
					Contractual			Exercise Price		Shares		Average
					Life (years)							Exercise  Price
	$2.01 - $3.00		15,288			1.69		$	3		15,288	$	3
	$3.01 - $4.00		16,600			2.58		$	3.66		16,600	$	3.66
	$4.01 - $5.00		28,900			7.18		$	4.79		27,000	$	4.78
	$5.01 - $10.00		54,600			5.51		$	7.43		50,780	$	7.38
	$10.01 - $15.00		142,394			6.74		$	11.41		89,026	$	11.36
			257,782			5.96		$	8.83		198,694	$	8.16

Inventories_Tables

Inventories (Tables)	3 Months Ended
	Dec. 28, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventories	'
	Inventories consisted of the following:
		December 28, 2013		September 28, 2013
		(unaudited)
	Finished goods	$	10,295	$	10,295
	Work in process		696,102		1,110,169
	Raw materials		1,507,637		1,498,140
		$	2,214,034	$	2,618,604

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	3 Months Ended
	Dec. 28, 2013
Earnings Per Share [Abstract]	'
Summary of Basic and Diluted Earnings Per Share	'
	Basic and diluted earnings per share were calculated as follows (unaudited):
		December 28, 2013		December 29, 2012
	Net income (loss)	$	184,150	$	(310,190	)
	Weighted average shares outstanding - basic		1,838,716		1,838,716
	Dilutive effect of stock options		29,752		—
	Weighted average shares outstanding - diluted		1,868,468		1,838,716
	Basic net income (loss) per share	$	0.1	$	(0.17	)
	Diluted net income (loss) per share	$	0.1	$	(0.17	)

Major_Customers_and_Export_Sal1

Major Customers and Export Sales (Tables)	3 Months Ended
	Dec. 28, 2013
Segment Reporting [Abstract]	'
Breakdown of Foreign and Domestic Net Sales	'
	A breakdown of foreign and domestic net sales is as follows (unaudited):
		December 28, 2013			December 29, 2012
	Domestic	$	2,262,754		$	1,516,953
	Foreign		245,966			79,743
	Total sales	$	2,508,720		$	1,596,696
Foreign Revenue, as Percentage of Total Foreign Revenue by Geographic Area	'
	destinations. The table below summarizes our foreign revenues by country as a percentage of total foreign revenue (unaudited).
		December 28, 2013			December 29, 2012
	Colombia		100	%		—
	Saudi Arabia		—			92	%
	Jordan		—			8	%
Foreign Revenues by Country as Percentage of Total Foreign Revenue	'
	A summary of foreign revenue, as a percentage of total foreign revenue by geographic area, is as follows (unaudited):
		December 28, 2013			December 29, 2012
	North America (excluding the U.S.)		—			—
	Central and South America		100	%		—
	Europe		—			—
	Mid-East and Africa		—			100	%
	Far East		—			—

Cash_Equivalents_and_Marketabl1

Cash Equivalents and Marketable Securities (Tables)	3 Months Ended
	Dec. 28, 2013
Cash And Cash Equivalents [Abstract]	'
Available-for-Sale Securities	'
	As of December 28, 2013, available for sale securities consisted of the following (unaudited):
		Cost		Accrued		Gross Unrealized				Estimated
				Interest		Gains		Losses		Fair Value
	Money market funds	$	1,398,279	$	—	$	—	$	—	$	1,398,279
	Certificates of deposit		1,746,031		2,017		—		6,434		1,741,614
		$	3,144,310	$	2,017	$	—	$	6,434	$	3,139,893
	As of September 28, 2013, available for sale securities consisted of the following:
		Cost		Accrued		Gross Unrealized				Estimated
				Interest		Gains		Losses		Fair  Value
	Money market funds	$	801,337	$	—	$	—	$	—	$	801,337
	Certificates of deposit		1,248,043		1,186		—		1,845		1,247,384
		$	2,049,380	$	1,186	$	—	$	1,845	$	2,048,721
Held to Maturity Securities	'
	As of December 28, 2013, held to maturity securities consisted of the following (unaudited):
		Cost		Accrued		Amortization		Amortized		Unrealized		Estimated
				Interest		Bond Premium		Cost		Gains		Fair Value
	Municipal bonds	$	2,056,276	$	28,046	$	111,743	$	1,972,579	$	14,077	$	1,986,656
	As of September 28, 2013, held to maturity securities consisted of the following:
		Cost		Accrued		Amortization		Amortized		Unrealized		Estimated
				Interest		Bond Premium		Cost		Gains		Fair Value
	Municipal bonds	$	2,056,276	$	24,087	$	94,885	$	1,985,478	$	10,425	$	1,995,903
Contractual Maturities of Held to Maturity Investments	'
	The contractual maturities of held to maturity investments as of December 28, 2013 were as follows (unaudited):
		Cost		Amortized Cost
	Within 1 year	$	549,623	$	518,709
	After 1 year through 5 years		1,506,653		1,453,870
		$	2,056,276	$	1,972,579
Available-for-Sale Securities Included in Balance Sheets	'
	The Company’s available for sale securities were included in the following captions in the consolidated balance sheets:
		December 28, 2013		September 28, 2013
		(unaudited)
	Cash and cash equivalents	$	1,398,279	$	880,230
	Marketable securities		1,741,614		1,247,384
		$	3,139,893	$	2,127,614

Summary_of_Significant_Account3

Summary of Significant Accounting Policies and Significant Judgments and Estimates - Additional Information (Detail) (USD $)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012	Sep. 28, 2013
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'
Expected period of revenue recognized pursuant to proportional performance	'1 year	'	'
Allowance for accounts receivable	$25,000	'	$25,000
Valuation allowance for deferred tax assets	1,100,000	'	'
Fair value measurements, transfers between levels	0	'	'
Excess tax benefits	0	0	'
Number of Shares, Granted	200	1,000	'
Weighted average fair value, Granted	$4.67	$3.29	'
Unrecognized compensation cost related to options granted	252,498	'	289,838
Weighted average period of compensation cost	'1 year 10 months 24 days	'	'
Shares authorized for issuance	750,000	'	'
Shares outstanding	257,782	'	257,582
Fair market value term period	'10 years	'	'
Intrinsic value of outstanding and exercisable options	$272,881	'	$159,521
2001 Stock Option Plan [Member]	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'
Share available for grants	0	'	'
2005 Non-Statutory Stock Option Plan [Member]	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'
Share available for grants	33,028	'	'
2010 Equity Incentive Plan [Member]	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'
Share available for grants	54,206	'	'
Minimum [Member]	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'
Vesting periods	'0 years	'	'
Maximum [Member]	'	'	'
Basis Of Presentation And Significant Accounting Policies [Line Items]	'	'	'
Vesting periods	'5 years	'	'

Summary_of_Significant_Account4

Summary of Significant Accounting Policies and Significant Judgments and Estimates - Fair Value of Financial Instruments (Detail) (USD $)	Dec. 28, 2013	Sep. 28, 2013
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	$3,139,893	$2,127,614
Debt and Certificates of Deposits [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	1,741,614	1,247,384
Debt and Certificates of Deposits [Member] | Certificates of Deposit [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	1,741,614	1,247,384
Mutual Funds [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	1,398,279	880,230
Mutual Funds [Member] | Money Market Funds [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	1,398,279	880,230
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	1,398,279	880,230
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Debt and Certificates of Deposits [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	'	'
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Debt and Certificates of Deposits [Member] | Certificates of Deposit [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	'	'
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Mutual Funds [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	1,398,279	880,230
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Mutual Funds [Member] | Money Market Funds [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	1,398,279	880,230
Significant Other Observable Inputs (Level 2) [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	1,741,614	1,247,384
Significant Other Observable Inputs (Level 2) [Member] | Debt and Certificates of Deposits [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	1,741,614	1,247,384
Significant Other Observable Inputs (Level 2) [Member] | Debt and Certificates of Deposits [Member] | Certificates of Deposit [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	1,741,614	1,247,384
Significant Other Observable Inputs (Level 2) [Member] | Mutual Funds [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	'	'
Significant Other Observable Inputs (Level 2) [Member] | Mutual Funds [Member] | Money Market Funds [Member]	'	'
Fair Value Inputs Liabilities Quantitative Information Financial Statement Captions [Line Items]	'	'
Available-for-sale securities, Estimated Fair Value	'	'

Summary_of_Significant_Account5

Summary of Significant Accounting Policies and Significant Judgments and Estimates - Assumptions for Estimated Fair Value of Options at Date of Grant (Detail)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Accounting Policies [Abstract]	'	'
Option term	'6 years 6 months	'6 years 6 months
Risk-free interest rate	1.33%	0.71%
Stock price volatility	65.00%	66.00%
Dividend yield	'	'

Summary_of_Significant_Account6

Summary of Significant Accounting Policies and Significant Judgments and Estimates - Share-Based Compensation Costs (Detail) (USD $)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Total stock-based compensation expense before taxes	$38,274	$44,915
Cost of Sales [Member]	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Total stock-based compensation expense before taxes	4,080	4,074
Selling, General and Administrative Expenses [Member]	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Total stock-based compensation expense before taxes	11,930	11,967
Product Development Expenses [Member]	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Total stock-based compensation expense before taxes	$22,264	$28,874

Summary_of_Significant_Account7

Summary of Significant Accounting Policies and Significant Judgments and Estimates - Stock Option Activity (Detail) (USD $)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Accounting Policies [Abstract]	'	'
Beginning balance, Outstanding, Unvested	60,488	'
Grants, Unvested	200	1,000
Vested, Unvested	-1,600	'
Cancellations/forfeitures, Unvested	'	'
Ending balance, Outstanding, Unvested	59,088	'
Beginning balance, Outstanding, Vested	197,094	'
Grants, Vested	'	'
Vested, Vested	1,600	'
Cancellations/forfeitures, Vested	'	'
Ending balance, Outstanding, Vested	198,694	'
Number of Shares, Outstanding, Beginning balance	257,582	'
Number of Shares, Granted	200	1,000
Number of Shares, Vested	'	'
Number of Shares, Cancellations/ forfeitures	'	'
Number of Shares, Outstanding, Ending balance	257,782	'
Weighted Average Exercise Price, Outstanding, Beginning balance	$8.83	'
Weighted Average Exercise Price, Granted	$7.65	'
Weighted Average Exercise Price, Vested	$8.02	'
Weighted Average Exercise Price, Cancellations/ forfeitures	'	'
Weighted Average Exercise Price, Outstanding, Ending balance	$8.83	'
Weighted Average Contractual Life, Outstanding, Beginning balance	'6 years 2 months 16 days	'
Weighted Average Contractual Life, Outstanding, Ending balance	'5 years 11 months 16 days	'

Summary_of_Significant_Account8

Summary of Significant Accounting Policies and Significant Judgments and Estimates - Stock Options Vested and Expected to Vest (Detail) (USD $)	3 Months Ended
	Dec. 28, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Number of Shares	257,782
Weighted-Average Remaining Contractual Life (years)	'5 years 11 months 16 days
Weighted Average Exercise Price	$8.83
Exercisable Number of Shares	198,694
Exercisable Weighted-Average Exercise Price	$8.16
$2.01 - $3.00 [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Range of Exercise Prices, Lower limit	$2.01
Range of Exercise Prices, Upper limit	$3
Number of Shares	15,288
Weighted-Average Remaining Contractual Life (years)	'1 year 8 months 9 days
Weighted Average Exercise Price	$3
Exercisable Number of Shares	15,288
Exercisable Weighted-Average Exercise Price	$3
$3.01 - $4.00 [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Range of Exercise Prices, Lower limit	$3.01
Range of Exercise Prices, Upper limit	$4
Number of Shares	16,600
Weighted-Average Remaining Contractual Life (years)	'2 years 6 months 29 days
Weighted Average Exercise Price	$3.66
Exercisable Number of Shares	16,600
Exercisable Weighted-Average Exercise Price	$3.66
$4.01 - $5.00 [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Range of Exercise Prices, Lower limit	$4.01
Range of Exercise Prices, Upper limit	$5
Number of Shares	28,900
Weighted-Average Remaining Contractual Life (years)	'7 years 2 months 5 days
Weighted Average Exercise Price	$4.79
Exercisable Number of Shares	27,000
Exercisable Weighted-Average Exercise Price	$4.78
$5.01 - $10.00 [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Range of Exercise Prices, Lower limit	$5.01
Range of Exercise Prices, Upper limit	$10
Number of Shares	54,600
Weighted-Average Remaining Contractual Life (years)	'5 years 6 months 4 days
Weighted Average Exercise Price	$7.43
Exercisable Number of Shares	50,780
Exercisable Weighted-Average Exercise Price	$7.38
$10.01 - $15.00 [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Range of Exercise Prices, Lower limit	$10.01
Range of Exercise Prices, Upper limit	$15
Number of Shares	142,394
Weighted-Average Remaining Contractual Life (years)	'6 years 8 months 27 days
Weighted Average Exercise Price	$11.41
Exercisable Number of Shares	89,026
Exercisable Weighted-Average Exercise Price	$11.36

Inventories_Schedule_of_Invent

Inventories - Schedule of Inventories (Detail) (USD $)	Dec. 28, 2013	Sep. 28, 2013
Inventory Disclosure [Abstract]	'	'
Finished goods	$10,295	$10,295
Work in process	696,102	1,110,169
Raw materials	1,507,637	1,498,140
Total inventories	$2,214,034	$2,618,604

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Income Tax Disclosure [Abstract]	'	'
Effective tax rate	28.50%	40.80%

Earnings_Per_Share_Summary_of_

Earnings Per Share - Summary of Basic and Diluted Earnings Per Share (Detail) (USD $)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Earnings Per Share [Abstract]	'	'
Net income (loss)	$184,150	($310,190)
Weighted average shares outstanding - basic	1,838,716	1,838,716
Dilutive effect of stock options	29,752	'
Weighted average shares outstanding - diluted	1,868,468	1,838,716
Basic net income (loss) per share	$0.10	($0.17)
Diluted net income (loss) per share	$0.10	($0.17)

Earnings_Per_Share_Additional_

Earnings Per Share - Additional Information (Detail)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Earnings Per Share [Abstract]	'	'
Outstanding potentially anti-dilutive stock options	166,794	201,019

Major_Customers_and_Export_Sal2

Major Customers and Export Sales - Additional Information (Detail)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
	Customer	Customer
	Country	Country
Segment Reporting Information [Line Items]	'	'
Number of major customers	3	2
Number of countries in which products are sold	1	2
First Customer [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales represented in percentage	70.00%	60.00%
Second Customer [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales represented in percentage	12.00%	30.00%
Third Customer [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales represented in percentage	10.00%	'
First, Second and Third Customer [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales represented in percentage	92.00%	90.00%

Major_Customers_and_Export_Sal3

Major Customers and Export Sales - Breakdown of Foreign and Domestic Net Sales (Detail) (USD $)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Schedule Of Net Sales By Geographical Segment [Line Items]	'	'
Total sales	$2,508,720	$1,596,696
Domestic [Member]	'	'
Schedule Of Net Sales By Geographical Segment [Line Items]	'	'
Total sales	2,262,754	1,516,953
Foreign [Member]	'	'
Schedule Of Net Sales By Geographical Segment [Line Items]	'	'
Total sales	$245,966	$79,743

Major_Customers_and_Export_Sal4

Major Customers and Export Sales - Foreign Revenue, as Percentage of Total Foreign Revenue by Geographic Area (Detail)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
Colombia [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue from foreign countries as a percentage of foreign revenue	100.00%	'
Saudi Arabia [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue from foreign countries as a percentage of foreign revenue	'	92.00%
Jordan [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue from foreign countries as a percentage of foreign revenue	'	8.00%

Major_Customers_and_Export_Sal5

Major Customers and Export Sales - Foreign Revenues by Country as Percentage of Total Foreign Revenue (Detail)	3 Months Ended
	Dec. 28, 2013	Dec. 29, 2012
North America (Excluding the U.S.) [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue from geographical area as a percentage of foreign revenue	'	'
Central and South America [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue from geographical area as a percentage of foreign revenue	100.00%	'
Europe [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue from geographical area as a percentage of foreign revenue	'	'
Mid-East and Africa [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue from geographical area as a percentage of foreign revenue	'	100.00%
Far East [Member]	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenue from geographical area as a percentage of foreign revenue	'	'

Cash_Equivalents_and_Marketabl2

Cash Equivalents and Marketable Securities - Available-for-Sale Securities (Detail) (USD $)	Dec. 28, 2013	Sep. 28, 2013
Restricted Cash and Cash Equivalents Items [Line Items]	'	'
Available-for-sale securities, Cost	$3,144,310	$2,049,380
Available-for-sale securities, Accrued Interest	2,017	1,186
Available-for-sale securities, Gross Unrealized Gains	'	'
Available-for-sale securities, Gross Unrealized Losses	6,434	1,845
Available-for-sale securities, Estimated Fair Value	3,139,893	2,127,614
Money Market Funds [Member]	'	'
Restricted Cash and Cash Equivalents Items [Line Items]	'	'
Available-for-sale securities, Cost	1,398,279	801,337
Available-for-sale securities, Accrued Interest	'	'
Available-for-sale securities, Gross Unrealized Gains	'	'
Available-for-sale securities, Gross Unrealized Losses	'	'
Available-for-sale securities, Estimated Fair Value	1,398,279	801,337
Certificates of Deposit [Member]	'	'
Restricted Cash and Cash Equivalents Items [Line Items]	'	'
Available-for-sale securities, Cost	1,746,031	1,248,043
Available-for-sale securities, Accrued Interest	2,017	1,186
Available-for-sale securities, Gross Unrealized Gains	'	'
Available-for-sale securities, Gross Unrealized Losses	6,434	1,845
Available-for-sale securities, Estimated Fair Value	$1,741,614	$1,247,384

Cash_Equivalents_and_Marketabl3

Cash Equivalents and Marketable Securities - Held to Maturity Securities (Detail) (USD $)	0 Months Ended
	Dec. 28, 2013	Sep. 28, 2013
Schedule of Held-to-maturity Securities [Line Items]	'	'
Held to Maturity Securities, Cost	$2,056,276	'
Municipal Bonds [Member]	'	'
Schedule of Held-to-maturity Securities [Line Items]	'	'
Held to Maturity Securities, Cost	2,056,276	2,056,276
Held to Maturity Securities, Accrued Interest	28,046	24,087
Held to Maturity Securities, Amortization Bond Premium	111,743	94,885
Held to Maturity Securities, Amortized Cost	1,972,579	1,985,478
Held to Maturity Securities, Unrealized Gains	14,077	10,425
Held to Maturity Securities, Estimated Fair Value	$1,986,656	$1,995,903

Cash_Equivalents_and_Marketabl4

Cash Equivalents and Marketable Securities - Additional Information (Detail)	0 Months Ended
	Dec. 28, 2013
Cash And Cash Equivalents [Abstract]	'
Contractual maturity due	'18 months

Cash_Equivalents_and_Marketabl5

Cash Equivalents and Marketable Securities - Contractual Maturities of Held to Maturity Investments (Detail) (USD $)	Dec. 28, 2013	Sep. 28, 2013
Cash And Cash Equivalents [Abstract]	'	'
Contractual maturities, Within 1 year, Cost	$549,623	'
Contractual maturities, After 1 year through 5 years, Cost	1,506,653	'
Total, Cost	2,056,276	'
Contractual maturities, Within 1 year, Amortized Cost	518,709	522,856
Contractual maturities, After 1 year through 5 years, Amortized Cost	1,453,870	1,462,622
Total, Amortized Cost	$1,972,579	'

Cash_Equivalents_and_Marketabl6

Cash Equivalents and Marketable Securities - Available-for-Sale Securities Included in Balance Sheets (Detail) (USD $)	Dec. 28, 2013	Sep. 28, 2013
Available-for-sale Securities, Total	$1,741,614	$1,247,384
Cash and Cash Equivalents [Member]	'	'
Available-for-sale Securities, Total	1,398,279	880,230
Marketable Securities [Member]	'	'
Available-for-sale Securities, Total	$1,741,614	$1,247,384