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EARNINGS PER SHARE | 6 Months Ended
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Mar. 31, 2020
Earnings Per Share [Abstract] |
EARNINGS PER SHARE | NOTE D - EARNINGS PER SHARE Basic and diluted earnings per share for the three and six months ended March 31, 2020 and 2019 were calculated by dividing net income by the weighted-average number of shares outstanding for the period considering the effect of dilutive equity options and stock awards for the diluted earnings per share calculations.
|  | Three Months |  |  | Six Months |
|  | Ended March 31, |  |  | Ended March 31, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
|  | (In thousands except for per share data) |
Income applicable to common shares |  | $ | 305 |  |  | $ | 767 |  |  | $ | 858 |  |  | $ | 1,452 |
Weighted average number of common shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
outstanding - basic |  |  | 5,820 |  |  |  | 5,821 |  |  |  | 5,821 |  |  |  | 5,821 |
Stock options and restricted stock |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Weighted average number of common shares |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
and common share equivalents - diluted |  |  | 5,820 |  |  |  | 5,821 |  |  |  | 5,821 |  |  |  | 5,821 |
Basic earnings per share |  | $ | 0.05 |  |  | $ | 0.13 |  |  | $ | 0.15 |  |  | $ | 0.25 |
Diluted earnings per share |  | $ | 0.05 |  |  | $ | 0.13 |  |  | $ | 0.15 |  |  | $ | 0.25 |
There were no outstanding stock awards or options to purchase common stock at March 31, 2020 and 2019.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 + Details
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