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Stock-based Compensatin, Equity Grants, and Warrants | 9 Months Ended
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Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Stock-based Compensation, Equity Grants, and Warrants | Stock-based compensation, equity grants, and warrants Stock-based compensation expense Stock-based compensation expense, shown in the table below, is recorded in general and administrative expenses included in our statement of operations:
|  |  | (in thousands) |  | (in thousands)
|  |  | Three Months Ended |  | Nine Months Ended
| Ref |  | June 30, |  | June 30,
|  |  | 2014 |  | 2013 |  | 2014 |  | 2013
DLH employees |  |  | $ | 78 |  |  | $ | 40 |  |  | $ | 263 |  |  | $ | 105 |
Non-employee directors | (a) |  | — |  |  | — |  |  | 109 |  |  | 54 |
Warrants to consultants | (b) |  | — |  |  | 3 |  |  | — |  |  | 9 |
Total compensation expense |  |  | $ | 78 |  |  | $ | 43 |  |  | $ | 372 |  |  | $ | 168 |
Ref (a): Equity grants of restricted stock to non-executive directors, in accordance with DLH compensation policy for non-executive directors. The shares vested immediately and stock expense was recognized accordingly. Ref (b): Warrants are issued from time-to-time to non-employee third parties in order to induce them to enter into certain transactions with the Company. The Company recognizes non-cash expense related to such activity over the estimated period of performance. Unrecognized stock-based compensation expense
|  |  | (in thousands)
|  |  | Period Ended
|  |  | June 30,
| Ref |  | 2014 |  | 2013
Unrecognized expense for DLH employees | (a) |  | $ | 196 |  |  | $ | 131 |
Unrecognized expense for non-employee directors | (b) |  | 150 |  |  | 150 |
Total unrecognized expense |  |  | $ | 346 |  |  | $ | 281 |
Ref (a): Compensation expense for the portion of equity awards for which the requisite service has not been rendered is recognized as the requisite service is rendered. The compensation expense for that portion of awards shall be based on the grant-date fair value of those awards as calculated for recognition purposes under applicable guidance. Ref (b): Unrecognized stock expense related to prior years equity grants of restricted stock to non-executive directors, based on performance criteria, in accordance with DLH compensation policy for non-executive directors. The shares will vest upon future satisfaction of specified performance. Stock option activity for the nine months ended June 30, 2014: The aggregate intrinsic value in the table below represents the total pretax intrinsic value (i.e., the difference between the Company’s closing stock price on the last trading day of the period and the exercise price, times the number of shares) that would have been received by the option holders had all option holders exercised their in the money options on those dates. This amount will change based on the fair market value of the Company’s stock.
|  |  |  |  |  |  | (in years) |  |
|  |  |  |  |  |  | Weighted |  |
|  |  |  |  | Weighted |  | Average |  | (in thousands)
|  |  | (in thousands) |  | Average |  | Remaining |  | Aggregate
|  |  | Number of |  | Exercise |  | Contractual |  | Intrinsic
| Ref |  | Shares |  | Price |  | Term |  | Value
Options outstanding, September 30, 2013 |  |  | 1,613 |  |  | $1.15 |  | 7.9 |  | $ | 388 |
Granted | (a) |  | 605 |  |  | $1.35 |  |  |  |  |
Cancelled |  |  | (63 | ) |  | $1.35 |  |  |  |  |
Options outstanding, June 30, 2014 |  |  | 2,155 |  |  | $1.20 |  | 7.9 |  | $ | 1,482 |
Ref (a): Shares granted in conjunction with stock option awards and employment agreement extensions during first quarter of fiscal 2014. Stock options shares anti-dilutive for the period ended:
|  |  | (in thousands) |  | (in thousands)
|  |  | Number of Shares |  | Number of Shares
|  |  | Three Months Ended |  | Nine Months Ended
|  |  | June 30, |  | June 30,
| Ref |  | 2014 |  | 2013 |  | 2014 |  | 2013
Options outstanding |  |  | 2,155 |  |  | 1,613 |  |  | 2,155 |  |  | 1,613 |
Warrants | (a) |  | 20 |  |  | 74 |  |  | 20 |  |  | 74 |
Less effect of dilutive securities |  |  | (75 | ) |  | (18 | ) |  | (94 | ) |  | — |
Stock option shares anti-dilutive |  |  | 2,100 |  |  | 1,669 |  |  | 2,081 |  |  | 1,687 |
Ref (a): June 2013 periods include Wynnefield warrants of 53,846 shares that were exercised in October 2013. See Note 12 for further information. Stock options shares outstanding, vested and unvested for the period ended:
|  |  | (in thousands)
|  |  | Number of Shares
|  |  | June 30,
| Ref |  | 2014 |  | 2013
Vested and exercisable |  |  | 463 |  |  | 413 |
Unvested | (a) |  | 1,692 |  |  | 1,200 |
Options outstanding |  |  | 2,155 |  |  | 1,613 |
Ref (a): Certain awards vest upon satisfaction of certain performance criteria. The Company will not recognize expense on the performance based shares until it is probable that these conditions will be achieved. Such charges could be material in future periods.

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 + Details
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