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EARNINGS PER SHARE - USD ($) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Mar. 31, 2022 | Mar. 31, 2021 | Mar. 31, 2022 | Mar. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |  |  |  |
EARNINGS PER SHARE |  |  |
NOTE 7 | EARNINGS PER SHARE
Basic earnings per share data for each period presented is computed using the weighted average number of shares of common stock outstanding during each such period. Diluted earnings per share data is computed using the weighted average number of common and dilutive common equivalent shares outstanding during each period. Dilutive common-equivalent shares consist of shares that would be issued upon the exercise of stock options and warrants, computed using the treasury stock method. A reconciliation of basic and diluted earnings per share is as follows:
Schedule of Earnings Per Share, Basic and Diluted |  |  |  |  |  |  |  |  |  |  |  |
|  | For the Three Months Ended March 31, |  |  | For the Six Months Ended March 31, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net (loss)/income |  | $ | (356,000 | ) |  | $ | (835,000 | ) |  | $ | (176,000 | ) |  | $ | 364,000 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 10,061,000 |  |  |  | 9,909,000 |  |  |  | 10,061,000 |  |  |  | 9,897,000 |
Dilutive common share equivalents |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 482,000 |
Weighted average diluted shares outstanding |  |  | 10,061,000 |  |  |  | 9,909,000 |  |  |  | 10,061,000 |  |  |  | 10,379,000 |
(Loss)/earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (0.04 | ) |  | $ | (0.08 | ) |  | $ | (0.02 | ) |  | $ | 0.04 |
Diluted |  | $ | (0.04 | ) |  | $ | (0.08 | ) |  | $ | (0.02 | ) |  | $ | 0.04 |
The following securities were excluded from the calculation of diluted earnings per share in each period because their inclusion would have been anti-dilutive:
Schedule of antidilutive securities excluded |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | For the Three Months Ended March 31, |  |  | For the Six Months Ended March 31, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Options |  |  | 1,110,000 |  |  |  | 1,049,000 |  |  |  | 1,110,000 |  |  |  | 10,000 |
Warrants |  |  | 151,000 |  |  |  | 151,000 |  |  |  | 151,000 |  |  |  | – |
Total potentially dilutive shares |  |  | 1,261,000 |  |  |  | 1,200,000 |  |  |  | 1,261,000 |  |  |  | 10,000 |
Numerator: |  |  |  |
Net (loss)/income | $ (356,000) | $ (835,000) | $ (176,000) | $ 364,000
Denominator: |  |  |  |
Weighted average common shares outstanding | 10,061,000 | 9,909,000 | 10,061,000 | 9,897,000
Dilutive common share equivalents | 0 | 0 | 0 | 482,000
Weighted average diluted shares outstanding | 10,061,000 | 9,909,000 | 10,061,000 | 10,379,000
(Loss)/earnings per share: |  |  |  |
Basic | $ (0.04) | $ (0.08) | $ (0.02) | $ 0.04
Diluted | $ (0.04) | $ (0.08) | $ (0.02) | $ 0.04
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | 1,261,000 | 1,200,000 | 1,261,000 | 10,000
Sales and marketing expense | $ 13,000 | $ 14,000 | $ 27,000 | $ 28,000
General and administrative expense | 141,000 | 138,000 | 283,000 | 276,000
Total | $ 154,000 | $ 152,000 | $ 310,000 | $ 304,000
Stock Options [Member] |  |  |  |
(Loss)/earnings per share: |  |  |  |
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | 1,110,000 | 1,049,000 | 1,110,000 | 10,000
Warrant [Member] |  |  |  |
(Loss)/earnings per share: |  |  |  |
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | 151,000 | 151,000 | 151,000 | 0

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