XML 77 R20.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Note 14 - Net Income Per Share | 12 Months Ended
--- | ---
Sep. 30, 2013
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] | 14. NET INCOME PER SHARE Basic earnings per share are computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period increased to include the number of dilutive potential common shares outstanding during the period. The dilutive effect of outstanding stock options and warrants is reflected in diluted earnings per share by application of the treasury stock method, which assumes that the proceeds from the exercise of the outstanding options and warrants are used to repurchase common stock at market value. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. If the Company has losses for the period, the inclusion of potential common stock instruments outstanding would be anti-dilutive. In addition, under the treasury stock method, the inclusion of stock options and warrants with an exercise price greater than the per-share market value, would be antidilutive. Potential common shares that would be antidilutive are excluded from the calculation of diluted income per share. The following table sets forth the computation of basic and diluted earnings per share:
|  | Year ended September 30, |
|  | 2013 |  |  | 2012 |
Basic |  |  |  |  |  |  |  |
Income available to common stockholders |  | $ | 1,262,812 |  |  | $ | 1,462,020 |
Weighted average common shares outstanding |  |  | 32,464,935 |  |  |  | 32,374,499 |
Basic income per common share |  | $ | 0.04 |  |  | $ | 0.05 |
Diluted |  |  |  |  |  |  |  |
Income available to common stockholders |  | $ | 1,262,812 |  |  | $ | 1,462,020 |
Weighted average common shares outstanding |  |  | 32,464,935 |  |  |  | 32,374,499 |
Assumed exercise of dilutive options and warrants |  |  | 455,084 |  |  |  | 641,456 |
Weighted average dilutive shares outstanding |  |  | 32,920,019 |  |  |  | 33,015,955 |
Diluted income per common share |  | $ | 0.04 |  |  | $ | 0.04 |
Potentially dilutive securities outstanding at period end excluded from |  |  |  |  |  |  |  |
the diluted computation as the inclusion would have been antidilutive: |  |  |  |  |  |  |  |
Options |  |  | 2,057,000 |  |  |  | 800,700 |
Warrants |  |  | 1,627,945 |  |  |  | 1,627,945 |
Total |  |  | 3,684,945 |  |  |  | 2,428,645 |

X
- Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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 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
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration