XML 43 R13.htm IDEA: XBRL DOCUMENT
v2.4.0.8

EARNINGS PER SHARE | 6 Months Ended
--- | ---
Mar. 31, 2014
EARNINGS PER SHARE |
EARNINGS PER SHARE | 7. EARNINGS PER SHARE Basic earnings per share available to common shareholders is calculated by dividing net income less preferred stock dividend requirements by the weighted average common shares outstanding for each period. Diluted earnings per share available to common shareholders is calculated by dividing net income less preferred stock dividend requirements (when anti-dilutive) by the sum of the weighted average common shares outstanding and the weighted average dilutive options, using the treasury stock method.
|  | For the three months ended March |
|  | 2014 |  | 2013 |
|  | Basic |  | Diluted |  | Basic |  | Diluted |
Weighted average common shares outstanding |  | 611,432 |  | 611,432 |  | 623,115 |  | 623,115 |
Weighted average of net additional shares outstanding assuming dilutive options exercised and proceeds used to purchase treasury stock and conversion of preferred stock (1) |  | — |  | 126,029 |  | — |  | 120,080 |
Weighted average number of shares outstanding |  | 611,432 |  | 737,461 |  | 623,115 |  | 743,195 |
Net income |  | $ | 531,285 |  | $ | 531,285 |  | $ | 1,213,894 |  | $ | 1,213,894 |
Deduct: convertible preferred stock dividends (2) |  | (48,108 | ) | — |  | (48,108 | ) | — |
Net income available to common shareholders |  | $ | 483,177 |  | $ | 531,285 |  | $ | 1,165,786 |  | $ | 1,213,894 |
Net earnings per share available to common shareholders |  | $ | 0.79 |  | $ | 0.72 |  | $ | 1.87 |  | $ | 1.63 |
(1) Diluted earnings per share calculation includes all stock options, convertible preferred stock, and restricted stock deemed to be dilutive. (2) Diluted earnings per share calculation excludes dividends for convertible preferred stock deemed to be dilutive, as those amounts are assumed to have been converted to common stock of the Company.
|  | For the six months ended March |
|  | 2014 |  | 2013 |
|  | Basic |  | Diluted |  | Basic |  | Diluted |
Weighted average common shares outstanding |  | 616,888 |  | 616,888 |  | 622,692 |  | 622,692 |
Weighted average of net additional shares outstanding assuming dilutive options exercised and proceeds used to purchase treasury stock and conversion of preferred stock (1) |  | — |  | 122,335 |  | — |  | 132,189 |
Weighted average number of shares outstanding |  | 616,888 |  | 739,223 |  | 622,692 |  | 754,881 |
Net income |  | $ | 1,819,281 |  | $ | 1,819,281 |  | $ | 2,676,646 |  | $ | 2,676,646 |
Deduct: convertible preferred stock dividends (2) |  | (97,285 | ) | — |  | (107,399 | ) | — |
Net income available to common shareholders |  | $ | 1,721,996 |  | $ | 1,819,281 |  | $ | 2,569,247 |  | $ | 2,676,646 |
Net earnings per share available to common shareholders |  | $ | 2.79 |  | $ | 2.46 |  | $ | 4.13 |  | $ | 3.55 |
(1) Diluted earnings per share calculation includes all stock options, convertible preferred stock, and restricted stock units deemed to be dilutive. (2) Diluted earnings per share calculation excludes dividends for convertible preferred stock deemed to be dilutive, as those amounts are assumed to have been converted to common stock of the Company.

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

X
- 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 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: 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 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
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration