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EARNINGS PER SHARE | 12 Months Ended
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Sep. 30, 2024
Earnings Per Share [Abstract] |
EARNINGS PER SHARE | NOTE 11 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, and the conversion of preferred stock, using the if-converted method. A reconciliation of basic and diluted earnings/loss per share is as follows:
Schedule of reconciliation of basic and diluted earnings/loss per share |  |  |  |  |  |  |  |
|  | For the Fiscal Years Ended |
|  | September 30, |
|  | 2024 |  |  | 2023 |
Numerator: |  |  |  |  |  |  |  |
(Loss) / income from continuing operations |  | $ | (1,948,000 | ) |  | $ | 159,000 |
Loss from discontinued operations, net of tax |  |  | (3,000 | ) |  |  | (3,895,000 | )
Net loss |  | $ | (1,951,000 | ) |  | $ | (3,736,000 | )
Denominator: |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 1,101,000 |  |  |  | 1,101,000 |
Dilutive common share equivalents |  |  | – |  |  |  | – |
Weighted average dilutive shares outstanding |  |  | 1,101,000 |  |  |  | 1,101,000 |
Basic loss per share : |  |  |  |  |  |  |  |
Basic (loss) / earnings per share from continuing operations |  | $ | (1.77 | ) |  | $ | 0.14 |
Basic loss per share from discontinued operations |  |  | (0.00 | ) |  |  | (3.53 | )
Basic loss per share |  | $ | (1.77 | ) |  | $ | (3.39 | )
Diluted loss per share: |  |  |  |  |  |  |  |
Diluted (loss) / earnings per share from continuing operations |  | $ | (1.77 | ) |  | $ | 0.14 |
Diluted loss per share from discontinued operations |  |  | (0.00 | ) |  |  | (3.53 | )
Diluted loss per share |  | $ | (1.77 | ) |  | $ | (3.39 | )
The following securities were excluded from the calculation of diluted earnings per share in Fiscal 2024 and Fiscal 2023 because their inclusion would have been anti-dilutive:
Schedule of anti-dilutive |  |  |  |  |  |  |  |
|  | For the Fiscal Years Ended |
|  | September 30, |
|  | 2024 |  |  | 2023 |
Options |  |  | 81,400 |  |  |  | 92,300 |
Warrants |  |  | 7,500 |  |  |  | 7,500 |
Total potentially dilutive shares |  |  | 88,900 |  |  |  | 99,800 |

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