(LOSS) EARNINGS PER COMMON SHARE (Tables)

9 Months Ended

Jun. 30, 2012

(LOSS) EARNINGS PER COMMON SHARE

Reconciliations between net (loss) earnings attributable to the entity's stockholders and common shares outstanding of the basic and diluted net (loss) earnings per share computations

	Three months ended June 30, 2012
	Net Loss				Shares		Per-Share
	(Numerator)				(Denominator)		Amount
Basic net loss per share		$	(1,366,000	)		8,277,160		$	(0.17	)
Effect of dilutive securities - common stock options		-				-
Diluted net loss per share		$	(1,366,000	)		8,277,160		$	(0.17	)

	Nine months ended June 30, 2012
	Net Loss				Shares		Per-Share
	(Numerator)				(Denominator)		Amount
Basic net loss per share		$	(4,629,000	)		8,277,160		$	(0.56	)
Effect of dilutive securities - common stock options		-				-
Diluted net loss per share		$	(4,629,000	)		8,277,160		$	(0.56	)

	Three months ended June 30, 2011
	Net Earnings			Shares		Per-Share
	(Numerator)			(Denominator)		Amount
Basic net earnings per share		$	802,000		8,277,160		$	0.10
Effect of dilutive securities - common stock options		-			104,602
Diluted net earnings per share		$	802,000		8,381,762		$	0.10

	Nine months ended June 30, 2011
	Net Earnings			Shares		Per-Share
	(Numerator)			(Denominator)		Amount
Basic net earnings per share		$	424,000		8,277,160		$	0.05
Effect of dilutive securities - common stock options		-			60,473
Diluted net earnings per share		$	424,000		8,337,633		$	0.05