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Note 17 - Income (Loss) Per Common Share | 12 Months Ended
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Sep. 30, 2024
Notes to Financial Statements |
Earnings Per Share [Text Block] | 17. Income (Loss) Per Common Share Basic earnings (loss) per share is computed by dividing net income (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 RSUs have been exchanged for common stock and 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 income (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, |
|  | 2024 |  |  | 2023 |
Net income (loss) |  | $ | (6,578 | ) |  | $ | 12,206 |
Less: Income allocable to unvested restricted stock |  |  | — |  |  |  | — |
Income (loss) attributable to common shareholders for diluted earnings (loss) per share |  | $ | (6,578 | ) |  | $ | 12,206 |
Weighted average number of common share equivalents: |  |  |  |  |  |  |  |
Common shares used in basic earnings (loss) per share |  |  | 13,151,600 |  |  |  | 13,146,085 |
Common share equivalents outstanding related to RSUs |  |  | — |  |  |  | 68,981 |
Total weighted average common shares and common share equivalents used in diluted earnings (loss) per share |  |  | 13,151,600 |  |  |  | 13,215,066 |
Earnings (loss) per share: |  |  |  |  |  |  |  |
Basic |  | $ | (0.50 | ) |  | $ | 0.93 |
Diluted |  | $ | (0.50 | ) |  | $ | 0.92 |
For the calculation of diluted earnings (loss) per share for fiscal years 2024 and 2023, RSUs of 408,895 and 308,568, respectively, were excluded in the calculation of weighted average shares outstanding as a result of their impact being antidilutive.

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