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(Loss) Earnings Per Share | 9 Months Ended
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Jun. 30, 2016
(Loss) Earnings Per Share [Text Block] |
17 . | (Loss) Earnings Per Share
The following is the calculation of (loss) earnings per share:
|  |  | Three months ended June 30, |  |  | Nine months ended June 30, |
|  |  | 2015 |  |  | 2016 |  |  | 2015 |  |  | 2016 |
| (Loss) profit before discontinued operations | $ | (1,269,001 | ) | $ | (2,668,641 | ) | $ | 15,665,368 |  | $ | (6,704,472 | )
| Income from discontinued operations |  | 315,061 |  |  | - |  |  | 1,836,580 |  |  | - |
| Net profit (loss) | $ | (953,940 | ) | $ | (2,668,641 | ) | $ | 17,501,948 |  | $ | (6,704,472 | )
| Weighted average shares used in basic computation (note) |  | 12,720,229 |  |  | 17,284,432 |  |  | 12,719,808 |  |  | 17,228,399 |
| Diluted effect of unvested restricted shares |  | - |  |  | - |  |  | 2,317 |  |  | - |
| Weighted average shares used in diluted computation |  | 12,720,229 |  |  | 17,284,432 |  |  | 12,722,125 |  |  | 17,228,399 |
| (Loss) earnings per share – Basic |  |  |  |  |  |  |  |  |  |  |  |
| From continuing operations | $ | (0.10 | ) | $ | (0.15 | ) | $ | 1.23 |  | $ | (0.39 | )
| From discontinued operations |  | 0.02 |  |  | - |  |  | 0.14 |  |  | - |
|  | $ | (0.08 | ) | $ | (0.15 | ) | $ | 1.37 |  | $ | (0.39 | )
| (Loss) earnings per share – Diluted |  |  |  |  |  |  |  |  |  |  |  |
| From continuing operations | $ | (0.10 | ) | $ | (0.15 | ) | $ | 1.23 |  | $ | (0.39 | )
| From discontinued operations |  | 0.02 |  |  | - |  |  | 0.14 |  |  | - |
|  | $ | (0.08 | ) | $ | (0.15 | ) | $ | 1.37 |  | $ | (0.39 | )
Note The above weighted average shares include 57,000 vested restricted shares granted pursuant to the 2015 Plan that were not yet issued for the three and nine months ended June 30, 2015, and 50,835 vested restricted shares granted pursuant to the 2015 Plan that were not yet issued for the three and nine months ended June 30, 2016. For the three months ended June 30, 2015, 632,500 unvested restricted shares were anti-dilutive and excluded from shares used in the diluted computation. For the three and nine months ended June 30, 2016, 885,000 unvested restricted shares were anti-dilutive and excluded from shares used in the diluted computation. For the three and nine months ended June 30, 2015 and 2016, the outstanding 4,200 stock options were anti-dilutive and excluded from diluted (loss) earnings per share.

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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 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 2: 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 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
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