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Earnings (Loss) Per Common Share | 12 Months Ended
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Sep. 30, 2016
Earnings Per Share [Abstract] |
Earnings (Loss) Per Common Share | 16. Earnings (Loss) Per Common Share The Company applies the two-class method in calculating per share data. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of common shares used in basic earnings (loss) per share during the period. Diluted earnings (loss) per share is determined on the assumption that outstanding dilutive stock options have been exercised and the aggregate proceeds as defined were used to reacquire common stock using the average price of such common stock for the period. The following table summarizes the calculation of net earnings (loss) and weighted average common shares and common equivalent shares outstanding for purposes of the computation of earnings (loss) per share (in thousands, except share and per share amounts):
|  | YEAR ENDED SEPTEMBER 30, |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Net income (loss) |  | $ | (45,970 | ) |  | $ | (32,641 | ) |  | $ | 36,911 |
Less: Income allocable to unvested restricted stock |  |  | — |  |  |  | — |  |  |  | (444 | )
Income (loss) available to common shareholders |  |  | (45,970 | ) |  |  | (32,641 | ) |  |  | 36,467 |
Reallocation of participating earnings |  |  | — |  |  |  | — |  |  |  | 2 |
Income (loss) attributable to common shareholders for diluted earnings per share |  | $ | (45,970 | ) |  | $ | (32,641 | ) |  |  | 36,469 |
Weighted average number of common share equivalents: |  |  |  |  |  |  |  |  |  |  |  |
Common shares used in basic earnings (loss) per share |  |  | 13,044,875 |  |  |  | 12,996,958 |  |  |  | 12,950,958 |
Common share equivalents outstanding related to stock options |  |  | — |  |  |  | — |  |  |  | 46,051 |
Total weighted average common shares and common share equivalents used in diluted earnings per share |  |  | 13,044,875 |  |  |  | 12,996,958 |  |  |  | 12,997,009 |
Earnings (loss) per shares: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (3.52 | ) |  | $ | (2.51 | ) |  | $ | 2.82 |
Diluted |  | $ | (3.52 | ) |  | $ | (2.51 | ) |  | $ | 2.81 |
For the calculation of diluted earnings per share for fiscal years 2016 and 2015, 159,000 and 89,700 stock options, respectively, were excluded in the calculation of weighted average shares outstanding as a result of their impact being antidilutive. No stock options were excluded in the calculation of weighted average shares outstanding for fiscal year 2014.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64863997&loc=d3e1278-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64863997&loc=d3e1252-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=65016374&loc=d3e4984-109258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
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