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SHARE-BASED PAYMENTS (Tables) | 9 Months Ended
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Jun. 30, 2014
Share-based payments |
Schedule of share-based compensation benefit |
|  | Three months ended |  |  | Nine months ended |  |
|  | June 30, |  |  | June 30, |  |
|  |  | 2014 |  |  |  | 2013 |  |  |  | 2014 |  |  |  | 2013 |  |
Share-based compensation benefit |  |  | $ | (19,000 | ) |  |  | $ | (77,000 | ) |  |  | $ | (209,000 | ) |  |  | $ | (118,000 | ) |
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 in the nine months ended June 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- |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  | Average |  |  |  |  |
|  |  |  |  |  |  | Weighted- |  |  |  | Remaining |  |  |  |  |
|  |  |  |  |  |  | Average |  |  |  | Contractual |  |  |  | Aggregate |
|  |  |  |  |  |  | Exercise |  |  |  | Term |  |  |  | Intrinsic |
Options |  | Shares |  | Price |  |  | (in years) |  |  |  | Value |
Outstanding at October 1, 2013 |  |  | 60,000 |  |  |  | $ | 8.62 |  |  |  |  |  |  |  |  |
Granted |  |  | 30,000 |  |  |  | 3.01 |  |  |  |  |  |  |  |  |
Exercised |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |
Expired/Forfeited |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |
Outstanding at June 30, 2014 |  |  | 90,000 |  |  |  | $ | 6.75 |  |  |  |  | 3.4 |  |  |  |  | $ | - |
Exercisable at June 30, 2014 |  |  | 60,000 |  |  |  | $ | 8.62 |  |  |  |  | 0.4 |  |  |  |  | $ | - |
Liability-classified share options |
Share-based payments |
Schedule of share-based compensation benefit |
|  |  | Three months ended |  |  | Nine months ended
|  |  | June 30, |  |  | June 30,
|  |  | 2014 |  |  |  | 2013 |  |  |  | 2014 |  |  |  | 2013 |
Due to vesting |  |  | $ | 8,000 |  |  |  | $ | 8,000 |  |  |  | $ | 18,000 |  |  |  | $ | 32,000 |
Due to remeasurement |  |  | (35,000 | ) |  |  | (85,000 | ) |  |  | (245,000 | ) |  |  | (150,000 | )
Total share-based compensation benefit for liability-based awards |  |  | $ | (27,000 | ) |  |  | $ | (77,000 | ) |  |  | $ | (227,000 | ) |  |  | $ | (118,000 | )
Schedule of assumptions used in estimating fair value |
|  | Nine months ended June 30, |
|  | 2014 |  | 2013 |
Expected volatility range |  | 34.1% to 57.1% |  | 49.8% to 64.4% |
Weighted-average volatility |  | 50.1% |  | 60.0% |
Expected dividends |  | 0.0% |  | 0.0% |
Expected term (in years) |  | 0.4 to 9.5 |  | 1.4 to 6.5 |
Risk-free interest rate |  | 0.1% to 2.5% |  | 0.3% to 1.9% |
Expected forfeitures |  | None |  | None |
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, 2013 |  |  | 717,250 |  |  |  | $ | 8.37 |  |  |  |  |  |  |  |  |
Granted |  |  | 30,000 |  |  |  | 3.01 |  |  |  |  |  |  |  |  |
Exercised |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |
Expired/Forfeited |  |  | - |  |  |  |  |  |  |  |  |  |  |  |  |
Outstanding at June 30, 2014 |  |  | 747,250 |  |  |  | $ | 8.15 |  |  |  |  | 3.9 |  |  |  |  | $ | - |
Exercisable at June 30, 2014 |  |  | 717,250 |  |  |  | $ | 8.37 |  |  |  |  | 3.7 |  |  |  |  | $ | - |

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- 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 + Details
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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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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + 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 + Details
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