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Note 7 - Results of Operations by Quarter (Unaudited) | 12 Months Ended
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Sep. 30, 2014
Notes to Financial Statements |
Quarterly Financial Information [Text Block] |
7. | RESULTS OF OPERATIONS BY QUARTER (UNAUDITED)
|  | Quarter ended |
|  | December 31 |  |  | March 31 |  |  | June 30 |  |  | September 30 |
|  | (in thousands except per share amounts) |
2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | 9,951 |  |  | $ | 10,828 |  |  | $ | 11,147 |  |  | $ | 11,497 |
Costs and expenses |  |  | 11,220 |  |  |  | 11,346 |  |  |  | 11,410 |  |  |  | 11,637 |
Loss from operations |  |  | (1,269 | ) |  |  | (518 | ) |  |  | (263 | ) |  |  | (140 | )
Other income |  |  | 619 |  |  |  | 591 |  |  |  | 276 |  |  |  | 845 |
Income (loss) before taxes |  |  | (650 | ) |  |  | 73 |  |  |  | 13 |  |  |  | 705 |
Benefit from (provision for) income taxes |  |  | 10 |  |  |  | (20 | ) |  |  | 25 |  |  |  | 475 |
Net income (loss) |  |  | (640 | ) |  |  | 53 |  |  |  | 38 |  |  |  | 1,180 |
Basic and diluted net income (loss) per share |  |  | (.46 | ) |  |  | .04 |  |  |  | .03 |  |  |  | .85 |
2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | 7,693 |  |  | $ | 9,753 |  |  | $ | 9,204 |  |  | $ | 11,026 |
Costs and expenses |  |  | 6,992 |  |  |  | 8,616 |  |  |  | 8,758 |  |  |  | 9,521 |
Income from operations |  |  | 701 |  |  |  | 1,137 |  |  |  | 446 |  |  |  | 1,505 |
Other income |  |  | 563 |  |  |  | 524 |  |  |  | 715 |  |  |  | 697 |
Other-than-temporary impairment losses on investments |  |  | --- |  |  |  | --- |  |  |  | --- |  |  |  | (1,719 | )
Income before taxes |  |  | 1,264 |  |  |  | 1,661 |  |  |  | 1,161 |  |  |  | 483 |
Benefits from (provision for) income taxes |  |  | (430 | ) |  |  | (510 | ) |  |  | (335 | ) |  |  | 485 |
Net income |  |  | 834 |  |  |  | 1,151 |  |  |  | 826 |  |  |  | 968 |
Basic and diluted net income per share |  |  | .60 |  |  |  | .83 |  |  |  | .60 |  |  |  | .71 |
The Company amended its Form 10-Q for the third quarter of fiscal 2014 to restate amounts due to errors in the accounting for income taxes in connection with one of its acquisitions in fiscal 2013 as discussed in detail in Note 3. A reconciliation showing the effects of the restatement on the financial statements included in the original Form 10-Q is provided below:
|  | Three months ended June 30, 2014 |
|  | Previously Reported |  |  | Adjustment |  |  | Restated |
|  | (in thousands except per share amounts) |
2014 |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | 11,147 |  |  | $ | - |  |  | $ | 11,147 |
Costs and expenses |  |  | 11,410 |  |  |  | - |  |  |  | 11,410 |
Loss from operations |  |  | (263 | ) |  |  | - |  |  |  | (263 | )
Other income |  |  | 794 |  |  |  | (518 | ) |  |  | 276 |
Income (loss) before taxes |  |  | 531 |  |  |  | (518 | ) |  |  | 13 |
Benefit from (provision for) income taxes |  |  | 2,310 |  |  |  | (2,285 | ) |  |  | 25 |
Net income (loss) |  |  | 2,841 |  |  |  | (2,803 | ) |  |  | 38 |
Basic and diluted net income (loss) per share |  |  | 2.06 |  |  |  | (2.03 | ) |  |  | .03 |

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