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Stock-based Compensation, Equity Grants, and Warrants (Tables)

3 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of 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)
			Three months ended
	Ref		December 31,
			2018				2017
DLH employees			$	62			$	64
Non-employee directors	(a)		131				693
Total stock option expense			$	193			$	757

Ref (a): Equity grants of restricted stock units, in accordance with DLH compensation policy for non-employee directors. The equity grants were made in the first quarter of fiscal 2019 and in total 90,000 restricted stock units were granted.

Unrecognized stock-based compensation expense

			(in thousands)
			December 31,
	Ref		2018				2017
Unrecognized expense for DLH employees	(a)		$	699			$	1,076
Unrecognized expense for non-employee directors	(b)		395				—
Total unrecognized expense			$	1,094			$	1,076

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 has been based on the grant-date fair value of those awards as calculated for recognition purposes under applicable guidance. For options that vest based on the Company’s common stock achieving and maintaining defined market prices, the Company values the awards with a binomial model that utilizes various probability factors and other criterion in establishing fair value of the grant. The related compensation expense is recognized over the derived service period determined in the valuation. The remaining term for the weighted average expense of these shares will be 2.94 years.

Ref (b): Unrecognized stock expense related to current year's equity grants of restricted stock units to non-employee directors in accordance with DLH compensation policy for non-employee directors.

Schedule of Stock Option Activity

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
		Shares			Price				Term		Value
Options outstanding September 30, 2018		2,134			$	4.31			6.3		$	6,949
Granted		—			$	—
Exercised		(35	)		$	1.12
Options outstanding, December 31, 2018		2,099			$	4.33			6.2		$	5,103

Schedule of Option Shares Outstanding, Vested and Expected to Vest

Stock options shares outstanding, vested and unvested for the period ended

			(in thousands)
			Number of Shares
			December 31,			September 30,
	Ref		2018			2018
Vested and exercisable	(a)		1,300			1,335
Unvested			799			799
Options outstanding			2,099			2,134

Ref (a): Certain awards vest upon satisfaction of certain performance criteria.

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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.

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