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SHARE-BASED PAYMENTS (Tables) | 9 Months Ended
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Jun. 30, 2012
SHARE-BASED PAYMENTS |
Schedule of share-based compensation (benefit) expense and related income tax effects |
|  | Three months ended |  | Nine months ended |
|  | June 30, |  | June 30, |
|  | 2012 |  | 2011 |  | 2012 |  | 2011 |
Share-based compensation (benefit) expense |  |  | $ | (124,000 | ) |  |  | $ | (945,000 | ) |  |  | $ | (192,000 | ) |  |  | $ | 972,000 |  |
Income tax effect |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | - |  |
Equity-classified share options |
Share-based payments |
Summary of the activity in share options |
|  |  |  |  |  | Weighted- |  |  |
|  |  |  |  |  | Average |  |  |
|  |  |  | Weighted- |  | Remaining |  |  |
|  |  |  | Average |  | Contractual |  | Aggregate |
|  |  |  | Exercise |  | Term |  | Intrinsic |
Options |  | Shares |  | Price |  | (in years) |  | Value |
Outstanding at October 1, 2011 |  |  | 60,000 |  |  |  | $ | 8.62 |  |  |  |  |  |  |  |  |  |
Granted |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exercised |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expired/Forfeited |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |
Outstanding at June 30, 2012 |  |  | 60,000 |  |  |  | $ | 8.62 |  |  |  | 2.4 |  |  |  | $ | – |  |
Exercisable at June 30, 2012 |  |  | 60,000 |  |  |  | $ | 8.62 |  |  |  | 2.4 |  |  |  | $ | – |  |
Liability-classified share options |
Share-based payments |
Summary of the activity in share options |
|  |  |  |  |  | Weighted- |  |  |
|  |  |  |  |  | Average |  |  |
|  |  |  | Weighted- |  | Remaining |  |  |
|  |  |  | Average |  | Contractual |  | Aggregate |
|  |  |  | Exercise |  | Term |  | Intrinsic |
Options |  | Shares |  | Price |  | (in years) |  | Value |
Outstanding at October 1, 2011 |  |  | 755,375 |  |  |  | $ | 8.40 |  |  |  |  |  |  |  |  |  |
Granted |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |
Exercised |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expired/Forfeited |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |  |
Outstanding at June 30, 2012 |  |  | 755,375 |  |  |  | $ | 8.40 |  |  |  | 5.7 |  |  |  | $ | - |  |
Exercisable at June 30, 2012 |  |  | 591,625 |  |  |  | $ | 9.53 |  |  |  | 5.2 |  |  |  | $ | - |  |
Schedule of assumptions used in estimating fair value for all share options outstanding |
|  | Nine months ended June 30, |
|  | 2012 |  | 2011 |
Expected volatility range |  | 60.1% to 65.2% |  | 36.4% to 70.9% |
Weighted-average volatility |  | 61.9% |  | 62.2% |
Expected dividends |  | 0.0% |  | 0.0% |
Expected term (in years) |  | 2.4 to 7.5 |  | 0.3 to 8.5 |
Risk-free interest rate |  | 0.4% to 1.1% |  | 0.0% to 2.8% |
Expected forfeitures |  | None |  | None |
Summary of components of the total share-based compensation |
|  |  |  | Three months ended |  |  |  | Nine months ended |
|  |  |  | June 30, |  |  |  | June 30, |
|  |  |  | 2012 |  |  |  | 2011 |  |  |  | 2012 |  |  |  | 2011 |
Due to vesting |  |  |  | $ | 20,000 |  |  |  | $ | 76,000 |  |  |  | $ | 76,000 |  |  |  | $ | 293,000 |
Due to remeasurement |  |  |  | (144,000 | ) |  |  | (1,021,000 | ) |  |  | (268,000 | ) |  |  | 679,000 |
Total share-based compensation (benefit) expense for liability-based awards |  |  |  | $ | (124,000 | ) |  |  | $ | (945,000 | ) |  |  | $ | (192,000 | ) |  |  | $ | 972,000 |

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- 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
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