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INCOME (LOSS) PER SHARE | 9 Months Ended
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Jun. 30, 2013
INCOME (LOSS) PER SHARE [Abstract] |
INCOME (LOSS) PER SHARE |
| 4. | INCOME (LOSS) PER SHARE
We compute basic income (loss) per share using the weighted average number of common shares outstanding. The Company has three categories of dilutive potential common shares: the Series A preferred shares issued in May 2011 in connection with the registered direct offering, the Warrants issued in connection with the same offering in May 2011, and shares issuable upon exercise of options. We compute diluted earnings per share using the if-converted method for preferred stock and the treasury stock method for stock options and warrants. Shares issuable upon exercise of options were not considered in computing diluted earnings per share for the three and nine months ended June 30, 2012 because they were anti-dilutive. Warrants for 1,377 common shares were not considered in computing diluted earnings per share for the three and nine months ended June 30, 2013, because they were anti-dilutive. Warrants for 1,377 common shares and 982 common shares issuable upon conversion of preferred shares were not considered in computing diluted earnings per share for the three and nine months ended June 30, 2012 because they were also anti-dilutive. The following table reconciles our computation of basic income (loss) per share to diluted income (loss) per share:
|  | Three Months Ended June 30, |  |  | Nine Months Ended June 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
|  |  |  |  | (Restated) |  |  |  |  |  | (Restated) |
Basic net income (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) applicable to common shareholders |  | $ | 576 |  |  | $ | (246 | ) |  | $ | 521 |  |  | $ | (3,621 | )
Weighted average common shares outstanding |  |  | 7,673 |  |  |  | 7,259 |  |  |  | 7,656 |  |  |  | 7,079 |
Basic net income (loss) per share |  | $ | 0.08 |  |  | $ | (0.03 | ) |  | $ | 0.07 |  |  | $ | (0.51 | )
Diluted net loss per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Diluted net income (loss) applicable to common shareholders |  | $ | 576 |  |  | $ | (246 | ) |  | $ | 521 |  |  | $ | (3,621 | )
Weighted average common shares outstanding |  |  | 7,673 |  |  |  | 7,259 |  |  |  | 7,656 |  |  |  | 7,079 |
Plus: Incremental shares from assumed conversions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Series A preferred shares |  |  | 696 |  |  |  | - |  |  |  | 696 |  |  |  | - |
Dilutive stock options/shares |  |  | 31 |  |  |  | - |  |  |  | 1 |  |  |  | - |
Diluted weighted average common shares outstanding |  |  | 8,400 |  |  |  | 7,259 |  |  |  | 8,353 |  |  |  | 7,079 |
Diluted net income (loss) per share |  | $ | 0.07 |  |  | $ | (0.03 | ) |  | $ | 0.06 |  |  | $ | (0.51 | )

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