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Earnings Per Share | 6 Months Ended
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Mar. 31, 2024
Earnings Per Share [Abstract] |
Earnings Per Share | 4. Earnings Per Share Basic earnings per share (“EPS”) is computed by dividing net income 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. Dilutive potential common shares include outstanding restricted stock units (“RSUs”) and stock options. In the case of a net loss, diluted earnings per share is calculated in the same manner as basic EPS. For the three and six months ended March 31, 2024, options for 817,191 and 645,244 weighted average shares, respectively, were excluded from the diluted EPS calculations because they were anti-dilutive. For the three and six months ended March 31, 2023, options for 327,000 and 293,000 weighted average shares, respectively, were excluded from the diluted EPS calculations because they were anti-dilutive. These shares could become dilutive in the future. A reconciliation of the components of the basic and diluted EPS calculations follows, in thousands, except per share amounts:
|  | Three Months Ended March 31, |  |  | Six Months Ended March 31, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 970 |  |  | $ | 3,204 |  |  | $ | (8,388 | ) |  | $ | 460 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted-average shares used to compute basic EPS |  |  | 14,197 |  |  |  | 14,028 |  |  |  | 14,193 |  |  |  | 14,018 |
Dilutive potential common shares due to stock options (1) |  |  | — |  |  |  | 128 |  |  |  | — |  |  |  | 124 |
Dilutive potential common shares due to RSUs (1) |  |  | 12 |  |  |  | 1 |  |  |  | — |  |  |  | — |
Weighted-average shares used to compute diluted EPS |  |  | 14,209 |  |  |  | 14,157 |  |  |  | 14,193 |  |  |  | 14,142 |
Income (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) per basic share |  | $ | 0.07 |  |  | $ | 0.23 |  |  | $ | (0.59 | ) |  | $ | 0.03 |
Net income (loss) per diluted share |  | $ | 0.07 |  |  | $ | 0.23 |  |  | $ | (0.59 | ) |  | $ | 0.03 |
(1) The number of common stock equivalents is calculated using the treasury 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/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3 + Details
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