Document And Entity Information
v0.0.0.0
Document And Entity Information (USD $)
12 Months Ended
Sep. 30, 2012
Dec. 01, 2012
Document And Entity Information [Abstract]    
Document Type 10-K  
Amendment Flag false  
Document Period End Date Sep. 30, 2012  
Document Fiscal Year Focus 2012  
Document Fiscal Period Focus FY  
Entity Filer Category Smaller Reporting Company  
Entity Registrant Name MICROWAVE FILTER CO INC /NY/  
Entity Central Index Key 0000716688  
Current Fiscal Year End Date --09-30  
Entity Common Stock, Shares Outstanding   2,585,321
Entity Public Float   $ 2,151,118
Entity Voluntary Filers No  
Entity Well-known Seasoned Issuer No  
Entity Current Reporting Status Yes  

Consolidated Balance Sheets
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Consolidated Balance Sheets (USD $)
Sep. 30, 2012
Sep. 30, 2011
Assets    
Cash and cash equivalents $ 1,023,017 $ 1,258,885
Accounts receivable-trade, net of allowance for doubtful accounts of $26,000 and $26,000 263,385 352,054
Federal and state income tax recoverable 0 24,828
Inventories, net of obsolete inventory reserve of $408,340 and $392,703 529,075 567,261
Prepaid expenses and other current assets 111,342 94,114
Total current assets 1,926,819 2,297,142
Property, plant and equipment, net 672,525 617,818
Total assets 2,599,344 2,914,960
Liabilities and Stockholders' Equity    
Accounts payable 92,325 195,535
Customer deposits 30,563 51,886
Accrued payroll and related expenses 51,289 57,514
Accrued compensated absences 172,198 250,443
Other current liabilities 31,308 83,654
Total current liabilities 377,683 639,032
Total liabilities 377,683 639,032
Stockholders' equity:    
Common stock, $.10 par value. Authorized 5,000,000 shares Issued 4,324,140 in 2012 and 2011, Outstanding 2,585,321 in 2012 and 2,586,227 in 2011 432,414 432,414
Additional paid-in capital 3,248,706 3,248,706
Retained earnings 232,013 285,485
Common stock in treasury, at cost, 1,738,819 shares in 2012 and 1,737,913 shares in 2011 (1,691,472) (1,690,677)
Total stockholders' equity 2,221,661 2,275,928
Total Liabilities and Stockholders' Equity $ 2,599,344 $ 2,914,960

Consolidated Balance Sheets (Parenthetical)
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Consolidated Balance Sheets (Parenthetical) (USD $)
Sep. 30, 2012
Sep. 30, 2011
Consolidated Balance Sheets [Abstract]    
Accounts receivable, allowance for doubtful accounts $ 26,000 $ 26,000
Inventories, obsolete inventory reserve $ 408,340 $ 392,703
Common stock, par value $ 0.10 $ 0.10
Common stock, shares authorized 5,000,000 5,000,000
Common stock, shares, issued 4,324,140 4,324,140
Common stock, shares, outstanding 2,585,321 2,586,227
Treasury stock, shares 1,738,819 1,737,913

Consolidated Statements Of Operations
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Consolidated Statements Of Operations (USD $)
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Consolidated Statements Of Operations [Abstract]    
Net sales $ 4,458,819 $ 5,043,934
Cost of goods sold 2,801,385 3,186,508
Gross profit 1,657,434 1,857,426
Selling, general and administrative expenses 1,648,388 1,650,357
Income from operations 9,046 207,069
Non-operating Income    
Interest income 4,282 6,664
Miscellaneous 23,891 1,810
Income before income taxes 37,219 215,543
Benefit for income taxes (38,582) (27,372)
NET INCOME $ 75,801 $ 242,915
Per share data:    
Basic and Diluted Earnings Per Common Share $ 0.03 $ 0.09
Shares used in computing net earnings per common share:    
Basic and diluted 2,585,845 2,587,807

Consolidated Statements Of Stockholders' Equity
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Consolidated Statements Of Stockholders' Equity (USD $)
Common Stock [Member]
Additional Paid-In Capital [Member]
Retained Earnings [Member]
Treasury Stock [Member]
Total
Balance at Sep. 30, 2010 $ 432,414 $ 3,248,706 $ 430,504 $ (1,686,056) $ 2,425,568
Balance, shares at Sep. 30, 2010 4,324,140     1,732,654  
Net income     242,915   242,915
Purchase of treasury stock, value       (4,621) (4,621)
Purchase of treasury stock, shares       5,259  
Cash dividend paid     (387,934)   (387,934)
Balance at Sep. 30, 2011 432,414 3,248,706 285,485 (1,690,677) 2,275,928
Balance, shares at Sep. 30, 2011 4,324,140     1,737,913  
Net income     75,801   75,801
Purchase of treasury stock, value       (795) (795)
Purchase of treasury stock, shares       906  
Cash dividend paid     (129,273)   (129,273)
Balance at Sep. 30, 2012 $ 432,414 $ 3,248,706 $ 232,013 $ (1,691,472) $ 2,221,661
Balance, shares at Sep. 30, 2012 4,324,140     1,738,819  

Consolidated Statements Of Stockholders' Equity (Parenthetical)
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Consolidated Statements Of Stockholders' Equity (Parenthetical) (USD $)
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Statement of Stockholders' Equity [Abstract]    
Cash dividend, per share $ 0.05 $ 0.15

Consolidated Statements Of Cash Flows
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Consolidated Statements Of Cash Flows (USD $)
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Cash flows from operating activities:    
Net income $ 75,801 $ 242,915
Adjustments to reconcile net income to net cash provided by (used in) operating activities:    
Depreciation 157,691 107,902
Gain on sale of fixed assets (20,000) 0
Provision for doubtful accounts 0 8,390
Inventory obsolescence provision 15,637 (10,892)
Change in assets and liabilities:    
Accounts receivable-trade 88,669 63,222
Federal and state income tax recoverable 24,828 (27,372)
Inventories 22,549 (20,365)
Prepaid and other current assets (17,228) (1,697)
Accounts payable and customer deposits (124,533) 46,127
Accrued payroll, compensated absences and related expenses (84,470) 9,970
Other current liabilities (52,346) 47,823
Net cash provided by operating activities 86,598 466,023
Cash flows from investing activities:    
Capital expenditures (212,398) (281,302)
Proceeds from sale of fixed assets 20,000 0
Net cash used in investing activities (192,398) (281,302)
Cash flows from financing activities:    
Purchase of treasury stock (795) (4,621)
Cash dividend paid (129,273) (387,934)
Net cash used in financing activities (130,068) (392,555)
Net decrease in cash and cash equivalents (235,868) (207,834)
Cash and cash equivalents at beginning of year 1,258,885 1,466,719
Cash and cash equivalents at end of year 1,023,017 1,258,885
Supplemental disclosures of cash flows:    
Interest 0 0
Income taxes $ 0 $ 13,030

Summary Of Significant Accounting Policies
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Summary Of Significant Accounting Policies
12 Months Ended
Sep. 30, 2012
Summary Of Significant Accounting Policies [Abstract]  
Summary Of Significant Accounting Policies
1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

a.  Nature of Business

  Microwave Filter Company, Inc.  operates primarily in the United States and principally in one industry.  The Company extends credit to business customers based upon ongoing credit evaluations.  Microwave Filter Company, Inc.  (MFC) designs, develops, manufactures and sells electronic filters, both for radio and microwave frequencies, to help process signal distribution and to prevent unwanted signals from disrupting transmit or receive operations.  Markets served include cable television, television and radio broadcast, satellite broadcast, mobile radio, commercial communications and defense electronics.  Niagara Scientific, Inc.  (NSI), a wholly owned subsidiary, custom designs case packing machines to automatically pack products into shipping cases.  Customers are processors of food and other commodity products with a need to reduce labor cost with a modest investment and quick payback.  For the last three years, NSI's sales have consisted of spare parts orders.

b.  Basis of Consolidation

  The consolidated financial statements include the accounts of Microwave Filter Company, Inc.  (MFC) and its wholly-owned subsidiaries, Niagara Scientific, Inc.  (NSI) and Microwave Filter International, LTD.  (MFI) (dormant); located in Syracuse, New York.  All significant intercompany balances and transactions have been eliminated in consolidation.

c.  Revenue Recognition

  The Company recognizes revenue at the time products are shipped to customers and title and risk of loss have passed to the customer.  The Company is not required to install any of its products.  Payments received from customers in advance of products shipped are recorded as customer deposits until earned.

d.  Cash and Cash Equivalents

  The Company's financial instruments that are exposed to concentrations of credit risk consist primarily of cash and accounts receivable.  The Company's cash is held at federally insured institutions and balances may periodically exceed insured limits.  The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk with respect to cash.  The Company also routinely assesses the financial strength of its customers and, as a consequence, believes that its trade accounts receivable credit risk exposure is limited.
e.  Investments

  Investments generally consist of commercial paper, government backed obligations and other guaranteed commercial debt that have an original maturity of more than three months and a remaining maturity of less than one year.
Investments are carried at cost which approximates market.  The Company's policy is to hold investments until maturity.  The Company's practice is to invest cash with financial institutions that have acceptable credit ratings.

f.  Trade Accounts Receivable and Allowance for Doubtful Accounts

  Trade accounts receivable are recorded at the invoiced amount and do not bear interest.  The allowance for doubtful accounts is the Company's best estimate of the amount of probable credit losses in the Company's existing accounts receivable.  The Company reviews its allowance for doubtful accounts monthly.  Past due balances over 90 days are reviewed individually for collectibility.  Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.  The Company does not have any off-balance-sheet credit exposure related to its customers.

g.  Inventories and Reserve for Obsolescence

 Inventories are stated at the lower of cost determined on the first-in, first-out method or market.

  The Company records a reserve for obsolete or excess inventory.  The Company considers inventory quantities greater than a one-year supply based on current year activity as well as any additional specifically identified inventory to be excess.  The Company also provides for the total value of inventories that are determined to be obsolete based on criteria such as customer demand and changing technologies.

h.  Research and Development

  Costs in connection with research and development, which amount to $408,335 and $428,693 for the fiscal years 2012 and 2011, respectively, are charged to operations as incurred.  

i.  Property, Plant and Equipment

  Property, plant and equipment are recorded at cost.  Depreciation is provided using the straight-line method over the estimated useful lives of the respective assets.  Buildings and building improvements are depreciated over an estimated service life of 20 to 30 years.  Machinery and equipment are depreciated over an estimated useful life of 3 to 10 years.  Office equipment and fixtures are depreciated over an estimated useful life of 3 to 10 years.  At the time of sale or retirement, the cost and accumulated depreciation are removed from the respective accounts and the resulting gain or loss is recognized in income.
j.  Income Taxes

  The Company accounts for income taxes under FASB ASC 740-10 (Prior Authoritative Literature: Statement of Financial Accounting Standards (SFAS) No.  109, Accounting for Income Taxes).  Deferred tax assets and liabilities are based on the difference between the financial statement and tax basis of assets and liabilities as measured by the enacted tax rates which are anticipated to be in effect when these differences reverse.  The deferred tax provision is the result of the net change in the deferred tax assets and liabilities.  A valuation allowance is established when it is necessary to reduce deferred tax assets to amounts expected to be realized.  The Company has provided a full valuation allowance against its deferred tax assets.

  The Company adopted FASB ASC 740-10 (Prior Authoritative Literature: FASB Interpretation No.  48, Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No.  109 (FIN 48) as of October 1, 2007.  FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return.  Additionally, it provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.  No adjustments were required upon adoption.

K.  Earnings Per Share

 The Company presents basic earnings per share ("EPS"), computed based on the weighted average number of common shares outstanding for the period, and when applicable diluted EPS, which gives the effect to all dilutive potential shares outstanding (i.e.  options) during the period after restatement for any stock dividends.  Income used in the EPS calculation is net income for each year. There were no dilutive potential shares outstanding for the years ended September 30, 2012 and 2011.

l.  Fair Value of Financial Instruments

  The carrying values of the Company cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of those instruments.

  The Company currently does not trade in or utilize derivative financial instruments.


m.  Miscellaneous Non-operating Income

  Miscellaneous non-operating income generally consists of sales of scrap material, stock transfer fees, the forfeiture of non-refundable deposits and other incidental items.


n.  Use of Estimates

  The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.  Estimates also affect the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.

o.  Warranty Costs

  The Company established a warranty reserve which provides for the estimated cost of product returns based upon historical experience and any known conditions or circumstances.  Our warranty obligation is affected by product that does not meet specifications and performance requirements and any related costs of addressing such matters.  Warranty costs were approximately $7,000 and $5,000 for the fiscal years ended September 30, 2012 and 2011, respectively.


p.  Impairment of Long-Lived Assets

  The carrying values of long-lived assets other than goodwill are generally evaluated for impairment only if events or changes in facts and circumstances indicate that carrying values may not be recoverable.  Any impairment determined would be recorded in the current period and would be measured by comparing the fair value of the related asset to its carrying value.  Fair value is generally determined by identifying estimated undiscounted cash flows to be generated by those assets.  No impairments have been recorded for the fiscal years ended September 30, 2012 and 2011.

q.  New Accounting Pronouncements

 
None applicable.


Summary Of Significant Accounting Policies (Policies)
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Summary Of Significant Accounting Policies (Policies)
12 Months Ended
Sep. 30, 2012
Summary Of Significant Accounting Policies [Abstract]  
Revenue Recognition
c.  Revenue Recognition

  The Company recognizes revenue at the time products are shipped to customers and title and risk of loss have passed to the customer.  The Company is not required to install any of its products.  Payments received from customers in advance of products shipped are recorded as customer deposits until earned.
Cash And Cash Equivalents
d.  Cash and Cash Equivalents

  The Company's financial instruments that are exposed to concentrations of credit risk consist primarily of cash and accounts receivable.  The Company's cash is held at federally insured institutions and balances may periodically exceed insured limits.  The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk with respect to cash.  The Company also routinely assesses the financial strength of its customers and, as a consequence, believes that its trade accounts receivable credit risk exposure is limited.
Investments
e.  Investments

  Investments generally consist of commercial paper, government backed obligations and other guaranteed commercial debt that have an original maturity of more than three months and a remaining maturity of less than one year.
Investments are carried at cost which approximates market.  The Company's policy is to hold investments until maturity.  The Company's practice is to invest cash with financial institutions that have acceptable credit ratings.
Trade Accounts Receivable And Allowance For Doubtful Accounts f.  Trade Accounts Receivable and Allowance for Doubtful Accounts

  Trade accounts receivable are recorded at the invoiced amount and do not bear interest.  The allowance for doubtful accounts is the Company's best estimate of the amount of probable credit losses in the Company's existing accounts receivable.  The Company reviews its allowance for doubtful accounts monthly.  Past due balances over 90 days are reviewed individually for collectibility.  Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.  The Company does not have any off-balance-sheet credit exposure related to its customers.
Inventories And Reserve For Obsolescence
g.  Inventories and Reserve for Obsolescence

 Inventories are stated at the lower of cost determined on the first-in, first-out method or market.

  The Company records a reserve for obsolete or excess inventory.  The Company considers inventory quantities greater than a one-year supply based on current year activity as well as any additional specifically identified inventory to be excess.  The Company also provides for the total value of inventories that are determined to be obsolete based on criteria such as customer demand and changing technologies.
Research And Development
h.  Research and Development

  Costs in connection with research and development, which amount to $408,335 and $428,693 for the fiscal years 2012 and 2011, respectively, are charged to operations as incurred.  
Property, Plant And Equipment
i.  Property, Plant and Equipment

  Property, plant and equipment are recorded at cost.  Depreciation is provided using the straight-line method over the estimated useful lives of the respective assets.  Buildings and building improvements are depreciated over an estimated service life of 20 to 30 years.  Machinery and equipment are depreciated over an estimated useful life of 3 to 10 years.  Office equipment and fixtures are depreciated over an estimated useful life of 3 to 10 years.  At the time of sale or retirement, the cost and accumulated depreciation are removed from the respective accounts and the resulting gain or loss is recognized in income.
Income Taxes
j.  Income Taxes

  The Company accounts for income taxes under FASB ASC 740-10 (Prior Authoritative Literature: Statement of Financial Accounting Standards (SFAS) No.  109, Accounting for Income Taxes).  Deferred tax assets and liabilities are based on the difference between the financial statement and tax basis of assets and liabilities as measured by the enacted tax rates which are anticipated to be in effect when these differences reverse.  The deferred tax provision is the result of the net change in the deferred tax assets and liabilities.  A valuation allowance is established when it is necessary to reduce deferred tax assets to amounts expected to be realized.  The Company has provided a full valuation allowance against its deferred tax assets.

  The Company adopted FASB ASC 740-10 (Prior Authoritative Literature: FASB Interpretation No.  48, Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No.  109 (FIN 48) as of October 1, 2007.  FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return.  Additionally, it provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.  No adjustments were required upon adoption.
Earnings Per Share
K.  Earnings Per Share

 The Company presents basic earnings per share ("EPS"), computed based on the weighted average number of common shares outstanding for the period, and when applicable diluted EPS, which gives the effect to all dilutive potential shares outstanding (i.e.  options) during the period after restatement for any stock dividends.  Income used in the EPS calculation is net income for each year. There were no dilutive potential shares outstanding for the years ended September 30, 2012 and 2011.
Fair Value Of Financial Instruments
l.  Fair Value of Financial Instruments

  The carrying values of the Company cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of those instruments.

  The Company currently does not trade in or utilize derivative financial instruments.
Miscellaneous Non-Operating Income
m.  Miscellaneous Non-operating Income

  Miscellaneous non-operating income generally consists of sales of scrap material, stock transfer fees, the forfeiture of non-refundable deposits and other incidental items.
Use Of Estimates
n.  Use of Estimates

  The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.  Estimates also affect the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
Warranty Costs
o.  Warranty Costs

  The Company established a warranty reserve which provides for the estimated cost of product returns based upon historical experience and any known conditions or circumstances.  Our warranty obligation is affected by product that does not meet specifications and performance requirements and any related costs of addressing such matters.  Warranty costs were approximately $7,000 and $5,000 for the fiscal years ended September 30, 2012 and 2011, respectively.
Impairment Of Long-Lived Assets
p.  Impairment of Long-Lived Assets

  The carrying values of long-lived assets other than goodwill are generally evaluated for impairment only if events or changes in facts and circumstances indicate that carrying values may not be recoverable.  Any impairment determined would be recorded in the current period and would be measured by comparing the fair value of the related asset to its carrying value.  Fair value is generally determined by identifying estimated undiscounted cash flows to be generated by those assets.  No impairments have been recorded for the fiscal years ended September 30, 2012 and 2011.
New Accounting Pronouncements
q.  New Accounting Pronouncements

 
None applicable.

Summary Of Significant Accounting Policies (Details)
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Summary Of Significant Accounting Policies (Details) (USD $)
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Property, Plant and Equipment [Line Items]    
Research and development costs $ 408,335 $ 428,693
Warranty costs $ 7,000 $ 5,000
Minimum [Member]
   
Property, Plant and Equipment [Line Items]    
Original maturity of investments 3 months  
Period for inventory quantities to be identified as excess 1 year  
Maximum [Member]
   
Property, Plant and Equipment [Line Items]    
Remaining maturity of investments 1 year  
Buildings And Building Improvements [Member] | Minimum [Member]
   
Property, Plant and Equipment [Line Items]    
Estimated useful life 20 years  
Buildings And Building Improvements [Member] | Maximum [Member]
   
Property, Plant and Equipment [Line Items]    
Estimated useful life 30 years  
Machinery And Equipment [Member] | Minimum [Member]
   
Property, Plant and Equipment [Line Items]    
Estimated useful life 3 years  
Machinery And Equipment [Member] | Maximum [Member]
   
Property, Plant and Equipment [Line Items]    
Estimated useful life 10 years  
Office Equipment And Fixtures [Member] | Minimum [Member]
   
Property, Plant and Equipment [Line Items]    
Estimated useful life 3 years  
Office Equipment And Fixtures [Member] | Maximum [Member]
   
Property, Plant and Equipment [Line Items]    
Estimated useful life 10 years  
Niagara Scientific, Inc. [Member]
   
Property, Plant and Equipment [Line Items]    
Period that sales has consisted of spare parts orders 3 years  

Inventories
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Inventories
12 Months Ended
Sep. 30, 2012
Inventories [Abstract]  
Inventories
2.  INVENTORIES

Inventories net of provision for obsolescence consisted of the following:

   
September 30
   
2012
   
2011
 
Raw materials and stock parts  
$
455,000
 
$
499,622
Work-in-process    
13,554
   
14,056
Finished goods    
60,521
   
53,583
 
 
$
529,075
 
$
567,261

                                          
  The Company's reserve for obsolescence equaled $408,340 at September 30, 2012 and $392,703 at September 30, 2011.


Inventories (Tables)
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Inventories (Tables)
9 Months Ended
Jun. 30, 2012
Inventories [Abstract]  
Schedule Of Inventories Net Of Provision For Obsolescence
   
2012
   
2011
 
Raw materials and stock parts  
$
455,000
 
$
499,622
Work-in-process    
13,554
   
14,056
Finished goods    
60,521
   
53,583
 
 
$
529,075
 
$
567,261

Inventories (Schedule Of Inventories Net Of Provision For Obsolescence) (Details)
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Inventories (Schedule Of Inventories Net Of Provision For Obsolescence) (Details) (USD $)
Sep. 30, 2012
Sep. 30, 2011
Inventories [Abstract]    
Raw materials and stock parts $ 455,000 $ 499,622
Work-in-process 13,554 14,056
Finished goods 60,521 53,583
Inventories, net 529,075 567,261
Reserve for obsolescence $ 408,340 $ 392,703

Property, Plant And Equipment
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Property, Plant And Equipment
12 Months Ended
Sep. 30, 2012
Property, Plant and Equipment [Abstract]  
Property, Plant And Equipment
3.  PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consisted of the following:

   
September 30,
   
   
2012
   
2011
           
Land
$
143,000
 
$
143,000
Building and improvements  
1,865,502
   
1,865,502
Machinery and equipment  
3,407,157
   
3,295,490
Office equipment and fixtures  
1,830,781
   
1,805,196
           
   
7,246,440
   
7,109,188
Less: Accumulated depreciation  
6,573,915
   
6,491,370
           
 Property, plant and equipment, net
$
672,525
 
$
617,818
           
Depreciation expense
$
157,691
 
$
107,902

Property, Plant And Equipment (Tables)
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Property, Plant And Equipment (Tables)
12 Months Ended
Sep. 30, 2012
Property, Plant and Equipment [Abstract]  
Schedule Of Property, Plant And Equipment
   
2012
   
2011
           
Land
$
143,000
 
$
143,000
Building and improvements  
1,865,502
   
1,865,502
Machinery and equipment  
3,407,157
   
3,295,490
Office equipment and fixtures  
1,830,781
   
1,805,196
           
   
7,246,440
   
7,109,188
Less: Accumulated depreciation  
6,573,915
   
6,491,370
           
 Property, plant and equipment, net
$
672,525
 
$
617,818
           
Depreciation expense
$
157,691
 
$
107,902

Property, Plant And Equipment (Schedule Of Property, Plant And Equipment) (Details)
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Property, Plant And Equipment (Schedule Of Property, Plant And Equipment) (Details) (USD $)
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Property, Plant and Equipment [Abstract]    
Land $ 143,000 $ 143,000
Building and improvements 1,865,502 1,865,502
Machinery and equipment 3,407,157 3,295,490
Office equipment and fixtures 1,830,781 1,805,196
Property, plant and equipment, gross 7,246,440 7,109,188
Less: Accumulated depreciation 6,573,915 6,491,370
Property, plant and equipment, net 672,525 617,818
Depreciation expense $ 157,691 $ 107,902

Credit Facilities
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Credit Facilities
12 Months Ended
Sep. 30, 2012
Credit Facilities [Abstract]  
Credit Facilities
4.  CREDIT FACILITIES

 The Company has unused aggregate lines of credit totaling $750,000 collateralized by inventory, equipment and accounts receivable. The variable interest rate is the "prime rate" as published each business day in the "Money Rates" column of the Wall Street Journal.


Credit Facilities (Details)
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Credit Facilities (Details) (USD $)
Sep. 30, 2012
Credit Facilities [Abstract]  
Unused aggregate lines of credit $ 750,000

Profit Sharing And 401-K Plans
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Profit Sharing And 401-K Plans
12 Months Ended
Sep. 30, 2012
Profit Sharing And 401-K Plans [Abstract]  
Profit Sharing And 401-K Plans
5.  PROFIT SHARING AND 401-K PLANS

  The Company maintains both a non-contributory profit sharing plan and a contributory 401-K plan for all employees over the age of 21 with one year of service.  Annual contributions to the profit sharing plan are determined by the Board of Directors and are made from current or accumulated earnings, while contributions to the 401-K plan were matched at a rate of 100% of an employee's first 6% of contributions during fiscal 2012.  The maximum corporate match was 6% of an employee's compensation during fiscal 2012.

  The Company's matching contributions to the 401-K plan for the years ended September 30, 2012 and 2011 were $96,709 and $103,188, respectively.  Additionally, the Company may make discretionary contributions to the non-contributory profit sharing plan.  These contributions were $0 and $50,000 in 2012 and 2011, respectively.

Profit Sharing And 401-K Plans (Details)
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Profit Sharing And 401-K Plans (Details) (USD $)
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Profit Sharing And 401-K Plans [Abstract]    
Number of years of service required for profit sharing and 401-K plans 1 year  
Matching rate of contributions to 401-K plan 100.00%  
Percentage of employee's contributions matched by employer 6.00%  
Maximum corporate match of employee's compensation 6.00%  
Employer's matching contributions to 401-K plan $ 96,709 $ 103,188
Discretionary contributions to non-contributory profit sharing plan $ 0 $ 50,000

Obligations Under Operating Leases
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Obligations Under Operating Leases
12 Months Ended
Sep. 30, 2012
Obligations Under Operating Leases [Abstract]  
Obligations Under Operating Leases
6.  OBLIGATIONS UNDER OPERATING LEASES

  The Company leases equipment under operating lease agreements expiring at various dates through September 30, 2014.  Rental expense under these leases for the years ended September 30, 2012 and 2011 amounted to $9,290 and $9,290, respectively.

  Minimum rental commitments at September 30, 2012 for these leases are:

 
Year Ended
 
Lease
 
September 30,
 
Payments
 
----------------
 
------------
 
2013
$
9,290
 
2014
 
1,490
 

 

       
   
$
10,780
       


Obligations Under Operating Leases (Tables)
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Obligations Under Operating Leases (Tables)
12 Months Ended
Sep. 30, 2012
Obligations Under Operating Leases [Abstract]  
Minimum Rental Commitments
 
Year Ended
 
Lease
 
September 30,
 
Payments
 
----------------
 
------------
 
2013
$
9,290
 
2014
 
1,490
 

 

       
   
$
10,780
       

Obligations Under Operating Leases (Minimum Rental Commitments) (Details)
v0.0.0.0
Obligations Under Operating Leases (Minimum Rental Commitments) (Details) (USD $)
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Obligations Under Operating Leases [Abstract]    
Rent expense $ 9,290 $ 9,290
2013 9,290  
2014 1,490  
Total rental commitments $ 10,780  

Income Taxes
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Income Taxes
12 Months Ended
Sep. 30, 2012
Income Taxes [Abstract]  
Income Taxes
7.  INCOME TAXES

  The provision for income taxes consisted of the following:

       
Year Ended September 30,
 
       
2012
       
2011
 
Currently payable:                    
     Federal
$
 
0
 
$
 
13,030
 
     State
 
(
38,582
)
 
(
40,402
)
Deferred (credit)      
0
 
 

0

                   
   
$
(
38,582
)
$
(
27,372
           
       

  The provision for income taxes differs from the amount that would result from applying the federal statutory rate for the periods ended September 30, 2012 and 2011 as follows:

      Year ended September 30,  
   
2012
 
2011
      Amount     %       Amount     %  
Statutory tax rate $   12,654     34.0 %
$
  73,285     34.0 %
State income tax net of:                            
     Federal benefit   ( 25,464 ) ( 68.4 %)   (
26,665
) ( 12.4 %)
Research and experimentation                            
     tax credits   ( 26,784 ) ( 72.0 %)   ( 27,865 ) ( 12.9 %)
Federal graduated














     rate differential


0


0.0
%

(
10,152
)
(
4.7
%)
Valuation allowance change  
685

1.8 %   ( 114,754 ) ( 53.2
%)
NOL true up     0
    0.0 %     78,577
    36.5 %
Permanent differences    
327
   
0.9
%    
202
   
0.0
%
                             
  (
38,582
) (
103.7
%)
$
(
27,372
) (
12.7
%)
                             

The temporary differences which give rise to deferred tax assets and (liabilities) at September 30 are as follows:

     
2012
     
2011
 
                 
Inventory
$
 
144,338
 
$
 
139,354
 
Accrued warranty    
4,250
     
4,250
 
Accrued vacation    
71,683
     
98,286
 
Accounts receivable    
8,895
     
8,895
 
Valuation allowance  
(
229,166
)  
(
250,785
)
                 
Net deferred tax assets                
(liabilities) - current
$
 
0
  $  
0
 
                 
                 
Accelerated depreciation
$
(
55,691
)
$
(
32,634
Research and experimentation                
tax credit carry forward    
224,187
     
197,403
 
AMT credit carry forward    
39,399
     
39,399
 
NOL carry forward    
18,577
     
0
 
Valuation allowance  
(
226,472
)  
(
204,168
)
                 
Net deferred tax assets                
(liabilities) – noncurrent
$
 
0
 
$
 
0
 
                 
Net deferred tax assets
$
 
0
 
$
 
0
 


  As required by FASB ASC 740 (Prior Authoritative Literature: SFAS 109, Accounting for Income Taxes) the Company has evaluated the positive and negative evidence bearing upon the realization of its deferred tax assets.  The Company has determined that, at this time, it is more likely than not that the Company will not realize all of the benefits of federal and state deferred tax assets, and, as a result, a valuation allowance was established.  The research and experimentation tax credit carry forwards and NOL carry forwards expire in 2031.  At September 30, 2012, the Company's federal AMT credit can be carried forward indefinitely. The Company is currently open to audit under the statute of limitations by the Internal Revenue Service for the fiscal years September 30, 2010 through September 30, 2012.

Income Taxes (Tables)
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Income Taxes (Tables)
12 Months Ended
Sep. 30, 2012
Income Taxes [Abstract]  
Provision For Income Taxes
       
Year Ended September 30,
 
       
2012
       
2011
 
Currently payable:                    
     Federal
$
 
0
 
$
 
13,030
 
     State
 
(
38,582
)
 
(
40,402
)
Deferred (credit)      
0
 
 

0

                   
   
$
(
38,582
)
$
(
27,372
           
       
Reconciliation Of The Statutory Federal Income Tax Rate
      Year ended September 30,  
   
2012
 
2011
      Amount     %       Amount     %  
Statutory tax rate $   12,654     34.0 %
$
  73,285     34.0 %
State income tax net of:                            
     Federal benefit   ( 25,464 ) ( 68.4 %)   (
26,665
) ( 12.4 %)
Research and experimentation                            
     tax credits   ( 26,784 ) ( 72.0 %)   ( 27,865 ) ( 12.9 %)
Federal graduated














     rate differential


0


0.0
%

(
10,152
)
(
4.7
%)
Valuation allowance change  
685

1.8 %   ( 114,754 ) ( 53.2
%)
NOL true up     0
    0.0 %     78,577
    36.5 %
Permanent differences    
327
   
0.9
%    
202
   
0.0
%
                             
  (
38,582
) (
103.7
%)
$
(
27,372
) (
12.7
%)
                             
Temporary Differences Which Give Rise To Deferred Tax Assets And (Liabilities)
     
2012
     
2011
 
                 
Inventory
$
 
144,338
 
$
 
139,354
 
Accrued warranty    
4,250
     
4,250
 
Accrued vacation    
71,683
     
98,286
 
Accounts receivable    
8,895
     
8,895
 
Valuation allowance  
(
229,166
)  
(
250,785
)
                 
Net deferred tax assets                
(liabilities) - current
$
 
0
  $  
0
 
                 
                 
Accelerated depreciation
$
(
55,691
)
$
(
32,634
Research and experimentation                
tax credit carry forward    
224,187
     
197,403
 
AMT credit carry forward    
39,399
     
39,399
 
NOL carry forward    
18,577
     
0
 
Valuation allowance  
(
226,472
)  
(
204,168
)
                 
Net deferred tax assets                
(liabilities) – noncurrent
$
 
0
 
$
 
0
 
                 
Net deferred tax assets
$
 
0
 
$
 
0
 

Income Taxes (Provision For Income Taxes) (Details)
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Income Taxes (Provision For Income Taxes) (Details) (USD $)
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Income Taxes [Abstract]    
Federal $ 0 $ 13,030
State (38,582) (40,402)
Deferred (credit) 0 0
Provision (benefit) for income taxes $ (38,582) $ (27,372)

Income Taxes (Reconciliation Of The Statutory Federal Income Tax Rate) (Details)
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Income Taxes (Reconciliation Of The Statutory Federal Income Tax Rate) (Details) (USD $)
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Income Taxes [Abstract]    
Statutory tax rate, Amount $ 12,654 $ 73,285
State income tax net of: Federal benefit, Amount (25,464) (26,665)
Research and experimentation tax credits, Amount (26,784) (27,865)
Federal graduated rate differential, Amount 0 (10,152)
Valuation allowance change, Amount 685 (114,754)
NOL true up, Amount 0 78,577
Permanent differences, Amount 327 202
Provision (benefit) for income taxes $ (38,582) $ (27,372)
Statutory tax rate 34.00% 34.00%
State income net of: Federal benefit (68.40%) (12.40%)
Research and experimentation tax credits (72.00%) (12.90%)
Federal graduated rate differential 0.00% (4.70%)
Valuation allowance change 1.80% (53.20%)
NOL true up 0.00% 36.50%
Permanent differences 0.90% 0.00%
Effective tax rate (103.70%) (12.70%)

Income Taxes (Temporary Differences Which Give Rise To Deferred Tax Assets And (Liabilities)) (Details)
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Income Taxes (Temporary Differences Which Give Rise To Deferred Tax Assets And (Liabilities)) (Details) (USD $)
Sep. 30, 2012
Sep. 30, 2011
Income Taxes [Abstract]    
Inventory $ 144,338 $ 139,354
Accrued warranty 4,250 4,250
Accrued vacation 71,683 98,286
Accounts receivable 8,895 8,895
Valuation allowance (229,166) (250,785)
Net deferred tax assets (liabilities) - current 0 0
Accelerated depreciation (55,691) (32,634)
Research and experimentation tax credit carry forward 224,187 197,403
AMT credit carry forward 39,399 39,399
NOL carry forward 18,577 0
Valuation allowance (226,472) (204,168)
Net deferred tax assets (liabilities) - noncurrent 0 0
Net deferred tax assets $ 0 $ 0

Industry Segment Data
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Industry Segment Data
12 Months Ended
Sep. 30, 2012
Industry Segment Data [Abstract]  
Industry Segment Data
8.  INDUSTRY SEGMENT DATA

  The Company's primary business segment involves the operations of Microwave Filter Company, Inc.  (MFC) which designs, develops, manufactures and sells electronic filters, both for radio and microwave frequencies, to help process signal distribution and to prevent unwanted signals from disrupting transmit or receive operations.


Significant Customers
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Significant Customers
12 Months Ended
Sep. 30, 2012
Significant Customers [Abstract]  
Significant Customers
9.  SIGNIFICANT CUSTOMERS

  Sales to one customer represented approximately 21% of total sales during fiscal 2012 compared to approximately 18% of total sales for the fiscal year ended September 30, 2011.


Significant Customers (Details)
v0.0.0.0
Significant Customers (Details)
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Significant Customers [Abstract]    
Percentage of sales to one customer 21.00% 18.00%

Legal Matters
v0.0.0.0
Legal Matters
12 Months Ended
Sep. 30, 2012
Legal Matters [Abstract]  
Legal Matters
10.  LEGAL MATTERS

  The State of New York Workers' Compensation Board has commenced an action against Microwave Filter Company, Inc.  to recover for an underfunded self insured program that Microwave Filter Company, Inc.  participated in.  Due to the relatively short period of time Microwave Filter Company, Inc.  participated in the program and the limited amount of potential exposure, we do not expect the resolution of this action will have a material adverse effect on our financial condition, results of operations or cash flows.
The Company has accrued $12,000 for this action in other current liabilities.


Legal Matters (Details)
v0.0.0.0
Legal Matters (Details) (USD $)
Sep. 30, 2012
Legal Matters [Abstract]  
Accrued action in other current liabilities $ 12,000