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Note 17 - Net (Loss) Income Per Share | 12 Months Ended
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Sep. 30, 2023
Notes to Financial Statements |
Earnings Per Share [Text Block] | 17. NET LOSS 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 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:
|  | Years ended |
|  | September 30, |
|  | 2023 |  |  | 2022 |
Net loss |  | $ | (18,396 | ) |  | $ | (16,212 | )
Basic and diluted loss per share |  | $ | (0.50 | ) |  | $ | (0.44 | )
Weighted average shares outstanding - basic |  |  | 36,939,335 |  |  |  | 36,495,012 |
Assumed exercise of dilutive options |  |  | - |  |  |  | - |
Weighted average shares outstanding - diluted |  |  | 36,939,335 |  |  |  | 36,495,012 |
Potentially dilutive securities outstanding at period end excluded from diluted computation as the inclusion would have been antidilutive: |  |  |  |  |  |  |  |
Options |  |  | 2,904,522 |  |  |  | 3,940,899 |
RSU |  |  | 385,429 |  |  |  | 343,175 |
Obligation to issue common stock |  |  | 69,564 |  |  |  | 139,128 |
Total |  |  | 3,359,515 |  |  |  | 4,423,202 |

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