SHARE-BASED PAYMENTS (Tables)

9 Months Ended

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