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Earnings Per Share of Common Stock | 6 Months Ended
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Mar. 31, 2015
Earnings Per Share [Abstract] |
Earnings Per Share of Common Stock | Earnings Per Share of Common Stock Basic net income (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted net income (loss) per common share reflects the maximum dilution that would have resulted from the assumed exercise and share repurchase related to dilutive stock options and is computed by dividing net income (loss) by the assumed weighted average number of common shares outstanding. We are required to present earnings per share, or EPS, utilizing the two class method because we had outstanding, non-vested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents, which are considered participating securities. Basic and diluted earnings per share computations for the Company’s reported net income (loss) attributable to common stockholders are as follows:
| For the three months ended |  | For the six months ended
| March 31, 2015 |  | March 31, 2014 |  | March 31, 2015 |  | March 31, 2014
| (Amounts in thousands except per share data)
Net income (loss) | $ | (675 | ) |  | $ | 167 |  |  | $ | (1,112 | ) |  | $ | 513 |
Less: net income (loss) attributable to nonvested common stock | (26 | ) |  | 6 |  |  | (40 | ) |  | 18 |
Net income (loss) attributable to common stockholders | $ | (649 | ) |  | $ | 161 |  |  | $ | (1,072 | ) |  | $ | 495 |
Weighted average total shares outstanding – basic | 3,662 |  |  | 3,580 |  |  | 3,637 |  |  | 3,562 |
Less: weighted average non-vested shares outstanding | 137 |  |  | 134 |  |  | 130 |  |  | 123 |
Weighted average number of common shares outstanding – basic | 3,525 |  |  | 3,446 |  |  | 3,507 |  |  | 3,439 |
Potential common shares from non-vested stock awards and the assumed exercise of stock options | — |  |  | 47 |  |  | — |  |  | 45 |
Weighted average common shares outstanding – diluted | 3,525 |  |  | 3,493 |  |  | 3,507 |  |  | 3,484 |
Net income (loss) per share – basic | $ | (0.19 | ) |  | $ | 0.05 |  |  | $ | (0.31 | ) |  | $ | 0.14 |
Net income (loss) per share – diluted | $ | (0.19 | ) |  | $ | 0.05 |  |  | $ | (0.31 | ) |  | $ | 0.14 |
All anti-dilutive securities, including certain stock options, are excluded from the diluted income (loss) per share computation. The calculation of diluted loss per share for the three and six months ended March 31, 2015 excludes 35,000 stock options and the calculation of basic net income per share for the three and six months ended March 31, 2014 excludes 49,000 stock options with an exercise price in excess of fair value, because in each case the inclusion of those shares in the calculation would have been anti-dilutive.

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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 Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 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=7655603&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=32703322&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=26872669&loc=d3e20235-122688 + Details
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