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Share-Based Compensation (Tables)

3 Months Ended

Dec. 31, 2012

Share-Based Compensation [Abstract]

Stock Option Activity

		Number				Weighted Average
		of Shares				Exercise Price
Outstanding October 1, 2012			3,463,339			$	1.31
Granted			500			$	1.00
Forfeited/expired			(85,800	)		$	1.34
Exercised			(24,700	)		$	0.78
Outstanding December 31, 2012			3,353,339			$	1.31
Exercisable December 31, 2012			2,604,055			$	1.27

Summary of share-based compensation expense

		Three months ended
		December 31,
		2012				2011
Cost of revenue		$	3,899			$	6,881
Selling, general and administrative			189,831				118,399
Research and development			12,248				14,006
Total		$	205,978			$	139,286

Weighted-average estimated fair value of employee stock options granted

		Three months ended
		December 31,
		2012				2011
Volatility			81.0	%			na
Risk-free interest rate			0.9	%			na
Forfeiture rate			10.0	%			na
Dividend yield			0.0	%			na
Expected life in years			6.4				na
Weighted average fair value of options granted during the period		$	0.70				na

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Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References

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-Publisher FASB

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-Number 123R

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

-Section F



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-Paragraph 64

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



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Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

+ References

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

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