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Note 14 - Net Loss Per Share | 12 Months Ended
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Sep. 30, 2017
Notes to Financial Statements |
Earnings Per Share [Text Block] | 1 4 . NET LOSS PER SHARE Basic earnings per share are computed by dividing net loss by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing net loss 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 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 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 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, |
|  | 2017 |  |  | 2016 |
Numerator: |  |  |  |  |  |  |  |
Loss available to common stockholders |  | $ | (876,754 | ) |  | $ | (1,281,599 | )
Denominator: |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 31,855,430 |  |  |  | 31,970,600 |
Basic loss income per common share |  | $ | (0.03 | ) |  | $ | (0.04 | )
Diluted loss income per common share |  | $ | (0.03 | ) |  | $ | (0.04 | )

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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 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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