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EARNINGS (LOSS) PER SHARE

9 Months Ended

Jul. 31, 2011

EARNINGS (LOSS) PER SHARE

4. EARNINGS (LOSS) PER SHARE

Per share results have been computed based on the average number of common shares outstanding.  The computation of basic and diluted net income (loss) per share is determined using net income (loss) applicable to common shareholders as the numerator and the number of shares included in the denominator as follows (in thousands, except per share amounts):

		Three months ended																Nine months ended
		July 31,																July 31,
(in thousands, except per share amount)		2011								2010								2011								2010
		Basic				Diluted				Basic				Diluted				Basic				Diluted				Basic				Diluted
Net income (loss)		$	4,575			$	4,575			$	(1,173	)		$	(1,173	)		$	8,470			$	8,470			$	(4,582	)		$	(4,582	)
Undistributed earnings
Allocated to participating shares			(22	)			(22	)			-				-				(40	)			(40	)			-				-
Net income (loss) applicable     to common shareholders		$	4,553			$	4,553			$	(1,173	)		$	(1,173	)		$	8,430			$	8,430			$	(4,582	)		$	(4,582	)
Weighted average shares outstanding			6,441				6,441				6,441				6,441				6,441				6,441				6,441				6,441
Stock options			—				39				—				—				—				33				—				—
			6,441				6,480				6,441				6,441				6,441				6,474				6,441				6,441
Income (loss) per share		$	0.71			$	0.70			$	(0.18	)		$	(0.18	)		$	1.31			$	1.30			$	(0.71	)		$	(0.71	)

X

- 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 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1252-109256

Reference 2: 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=6945512&loc=d3e4984-109258

Reference 3: 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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 4: 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=6920599&loc=d3e1278-109256

Reference 5: 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 6: 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

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