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Earnings Per Share | 3 Months Ended
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Dec. 31, 2013
Earnings Per Share [Abstract] |
Earnings Per Share | Earnings Per Share Basic earnings per share (EPS) is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted EPS is computed similarly to basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if potentially dilutive common shares had been issued. In the case of a net loss, diluted earnings per share is calculated in the same manner as basic EPS. For the three months ended December 31, 2013, options for 1,275,000 shares and 38,000 restricted stock awards are excluded from the diluted EPS calculations because they are anti-dilutive. For the three months ended December 31, 2012, options for 1,205,000 shares and 72,000 restricted stock awards were excluded from the diluted EPS calculations because they were anti-dilutive.
| Three Months Ended December 31,
| 2013 |  | 2012
| (in thousands, except per share amounts)
Basic Loss Per Share Computation |  |  |
Net loss attributable to Amtech Systems, Inc. | $ | (794 | ) |  | $ | (4,194 | )
Weighted Average Shares Outstanding: |  |  |
Common stock | 9,560 |  |  | 9,494 |
Basic loss per share attributable to Amtech shareholders | $ | (0.08 | ) |  | $ | (0.44 | )
Diluted Loss Per Share Computation |  |  |
Net loss attributable to Amtech Systems, Inc. | $ | (794 | ) |  | $ | (4,194 | )
Weighted Average Shares Outstanding: |  |  |
Common stock | 9,560 |  |  | 9,494 |
Common stock equivalents (1) | — |  |  | — |
Diluted shares | 9,560 |  |  | 9,494 |
Diluted loss per share attributable to Amtech shareholders | $ | (0.08 | ) |  | $ | (0.44 | )
(1) | The number of common stock equivalents is calculated using the treasury stock method and the average market price during the period.

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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 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: 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=6880815&loc=d3e20235-122688 Reference 4: 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=7655603&loc=d3e1252-109256 Reference 5: 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=16381557&loc=d3e4984-109258 Reference 6: 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=7655603&loc=d3e1278-109256 + Details
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