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Stock-Based Compensation (Tables) | 12 Months Ended
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Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Restricted stock transactions and outstanding | Restricted stock transactions and outstanding awards are summarized as follows:
| Years Ended September 30,
| 2014 |  | 2013 |  | 2012
| Awards |  | Weighted Average Grant Date Fair Value |  | Awards |  | Weighted Average Grant Date Fair Value |  | Awards |  | Weighted Average Grant Date Fair Value
Beginning Outstanding | 69,154 |  |  | $ | 10.13 |  |  | 127,975 |  |  | $ | 9.06 |  |  | 120,970 |  |  | $ | 9.42 |
Awarded | — |  |  | — |  |  | — |  |  | — |  |  | 60,600 |  |  | 7.98 |
Released | (33,951 | ) |  | 10.13 |  |  | (58,771 | ) |  | 7.81 |  |  | (51,595 | ) |  | 8.72 |
Forfeited | — |  |  | — |  |  | (50 | ) |  | 7.98 |  |  | (2,000 | ) |  | 7.22 |
Ending Outstanding | 35,203 |  |  | $ | 10.13 |  |  | 69,154 |  |  | $ | 10.13 |  |  | 127,975 |  |  | $ | 9.06 |
Stock-based compensation plans | Stock-based compensation expense for the fiscal years ended September 30, 2014, 2013 and 2012 reduced the Company’s results of operations as follows:
| Years Ended September 30,
| 2014 |  | 2013 |  | 2012
| (dollars in thousands)
Effect on income before income taxes (1) | $ | (795 | ) |  | $ | (2,472 | ) |  | $ | (1,763 | )
Effect on income taxes | $ | 326 |  |  | $ | 512 |  |  | $ | 255 |
Effect on net income | $ | (469 | ) |  | $ | (1,960 | ) |  | $ | (1,508 | )
(1) Stock-based compensation expense is included in selling, general and administrative expense Stock-based compensation plans are summarized in the table below:
Name of Plan |  | Shares Authorized |  | Shares Available |  | Options Outstanding |  | Plan Expiration
2007 Employee Stock Incentive Plan |  | 2,300,000 |  |  | 850,892 |  |  | 856,394 |  |  | Mar. 2020
1998 Employee Stock Option Plan |  | 500,000 |  |  | — |  |  | 52,460 |  |  | Jan. 2008
Non-Employee Directors Stock Option Plan |  | 500,000 |  |  | 191,600 |  |  | 154,470 |  |  | Mar. 2020
|  |  |  |  | 1,042,492 |  |  | 1,063,324 |  |  |
Stock option transactions and the options outstanding | Stock option transactions and the options outstanding are summarized as follows:
| Years Ended September 30,
| 2014 |  | 2013 |  | 2012
| Options |  | Weighted Average Exercise Price |  | Options |  | Weighted Average Exercise Price |  | Options |  | Weighted Average Exercise Price
Outstanding at beginning of period | 1,059,567 |  |  | $ | 6.71 |  |  | 891,293 |  |  | $ | 9.37 |  |  | 611,384 |  |  | $ | 10.02 |
Granted | 272,906 |  |  | 7.01 |  |  | 312,850 |  |  | 2.95 |  |  | 285,400 |  |  | 7.98 |
Exercised | (263,643 | ) |  | 4.31 |  |  | (8,450 | ) |  | 3.08 |  |  | (600 | ) |  | 5.33 |
Forfeited/canceled | (5,506 | ) |  | 9.63 |  |  | (136,126 | ) |  | 15.75 |  |  | (4,891 | ) |  | 9.50 |
Outstanding at end of period | 1,063,324 |  |  | $ | 7.37 |  |  | 1,059,567 |  |  | $ | 6.71 |  |  | 891,293 |  |  | $ | 9.37 |
Exercisable at end of period | 674,237 |  |  | $ | 8.18 |  |  | 874,591 |  |  | $ | 7.13 |  |  | 400,638 |  |  | $ | 9.25 |
Weighted average grant-date fair value of options granted during the period | $ | 4.38 |  |  |  |  | $ | 1.82 |  |  |  |  | $ | 4.95 |  |  |
Stock options outstanding and exercisable | The following tables summarize information for stock options outstanding and exercisable as of September 30, 2014:
|  | Options Outstanding
Range of Exercise Prices |  | Number Outstanding |  | Remaining Contractual Life |  | Average Exercise Price |  | Aggregate Intrinsic Value
|  |  |  | (in years) |  |  |  | (in thousands)
2.95-3.00 |  | 196,574 |  |  | 8.2 |  | $ | 2.95 |  |  | $ | 1,523 |
3.01-7.00 |  | 160,923 |  |  | 4.1 |  | 5.70 |  |  | 805 |
7.01-8.00 |  | 524,292 |  |  | 8.2 |  | 7.47 |  |  | 1,693 |
8.01-15.00 |  | 109,000 |  |  | 4.9 |  | 10.49 |  |  | 38 |
15.01-23.00 |  | 72,535 |  |  | 6.2 |  | 17.55 |  |  | — |
|  | 1,063,324 |  |  | 7.1 |  | $ | 7.37 |  |  | $ | 4,059 |
Vested and expected to vest as of September 30, 2014 |  | 1,058,894 |  |  | 7.1 |  | $ | 7.37 |  |  | $ | 4,040 |
|  | Options Exercisable
Range of Exercise Prices |  | Number Exercisable |  | Weighted Average Exercise Price |  | Aggregate Intrinsic Value
|  |  |  |  |  | (in thousands)
2.95-3.00 |  | 85,611 |  |  | $ | 2.95 |  |  | $ | 663 |
3.01-7.00 |  | 160,923 |  |  | 5.70 |  |  | 805 |
7.01-8.00 |  | 251,686 |  |  | 7.98 |  |  | 685 |
8.01-15.00 |  | 106,500 |  |  | 10.49 |  |  | — |
15.01 - 23.00 |  | 69,517 |  |  | 17.56 |  |  | — |
|  | 674,237 |  |  | $ | 8.18 |  |  | $ | 2,153 |

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- Definition Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year. + References No definition available. + Details
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- Definition Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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