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EARNINGS (LOSS) PER SHARE | 12 Months Ended
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Sep. 30, 2015
Earnings Per Share [Abstract] |
EARNINGS (LOSS) PER SHARE | EARNINGS (LOSS) PER SHARE Basic and diluted EPS for the years ended September 30, 2015, 2014 and 2013 were determined using the following information (in thousands):
| 2015 |  | 2014 |  | 2013
Weighted average shares outstanding - basic | 44,608 |  |  | 49,367 |  |  | 54,428 |
Incremental shares from stock based compensation | 2,011 |  |  | — |  |  | 2,135 |
Convertible debt due 2017 | 320 |  |  | — |  |  | — |
Weighted average shares outstanding - diluted | 46,939 |  |  | 49,367 |  |  | 56,563 |
Anti-dilutive options excluded from diluted EPS computation | 493 |  |  | 582 |  |  | 714 |
Anti-dilutive restricted stock excluded from diluted EPS computation | — |  |  | 1,642 |  |  | — |
Griffon has the intent and ability to settle the principal amount of the 2017 Notes in cash, and therefore the potential issuance of shares related to the principal amount of the 2017 Notes does not affect diluted shares. Shares of the ESOP that have been allocated to employee accounts are treated as outstanding in determining earnings per share.

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