XML 30 R22.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Stock-based Compensation, Equity Grants, and Warrants (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
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 | 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 |
|  |  | (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 Option Shares Outstanding, Vested and Expected to Vest |
|  |  | (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.

X
- Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -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 S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number of fully vested share options (or share units) and share options expected to vest at the date of the latest statement of financial position, weighted-average exercise price (or conversion ratio), aggregate intrinsic value (except for nonpublic entities), and weighted-average remaining contractual term for both options (or share units) currently outstanding and options (or share units) exercisable (or convertible). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration