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SHARE-BASED PAYMENTS (Tables)

12 Months Ended

Sep. 30, 2014

Share-based payments

Schedule of share-based compensation benefit

		Year ended September 30,
		2014					2013
Share-based compensation benefit			$	(380,000	)			$	(73,000	)
Income tax effect			$	-				$	-

Equity-classified share options

Share-based payments

Schedule of assumptions used in estimating fair value

The following assumptions were used in estimating fair value for equity-classified share options granted in the year ended September 30, 2014:

Expected volatility		55.6	%
Expected dividends		0.0	%
Expected term (in years)		10.0
Risk-free interest rate		3.0	%
Expected forfeitures		None

Summary of the activity in share options

											Weighted-
						Weighted-					Average
						Average					Remaining				Aggregate
						Exercise					Contractual				Intrinsic
Options		Shares				Price					Term				Value
Outstanding at October 1, 2013			60,000				$	8.62
Granted			30,000				3.01
Exercised			-
Expired/Forfeited			-
Outstanding at September 30, 2014			90,000				$	6.75				3.2				$	-
Exercisable at September 30, 2014			60,000				$	8.62				0.2				$	-

Liability-classified share options

Share-based payments

Schedule of share-based compensation benefit

		Year ended September 30,
		2014					2013
Due to vesting			$	21,000				$	46,000
Due to remeasurement			(427,000		)			(119,000		)
Total share-based compensation benefit for liability-based awards			$	(406,000	)			$	(73,000	)

Schedule of assumptions used in estimating fair value

		Year ended September 30,
		2014		2013
Expected volatility range		29.0% to 57.2%		47.6% to 64.3%
Weighted-average volatility		45.4%		58.0%
Expected dividends		0.0%		0.0%
Expected term (in years)		0.2 to 9.2		1.2 to 6.2
Risk-free interest rate		0.1% to 2.5%		0.1% to 1.7%
Expected forfeitures		None		None

Summary of the activity in share options

											Weighted-
						Weighted-					Average
						Average					Remaining				Aggregate
						Exercise					Contractual				Intrinsic
Options		Shares				Price					Term				Value
Outstanding at October 1, 2013			717,250				$	8.37
Granted			30,000				3.01
Exercised			-
Expired/Forfeited			-
Outstanding at September 30, 2014			747,250				$	8.15				3.6				$	-
Exercisable at September 30, 2014			717,250				$	8.37				3.4				$	-

X

- Definition

Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits.

+ 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 (h)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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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)

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+ 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 (f)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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