LOSS PER COMMON SHARE (Tables)

3 Months Ended

Dec. 31, 2012

LOSS PER COMMON SHARE

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

	Three months ended December 31, 2012
	Net Loss				Shares		Per-Share
	(Numerator)				(Denominator)		Amount
Basic net loss per share		$	(2,746,000	)		8,277,160		$	(0.33	)
Effect of dilutive securities -
common stock options		-				-
Diluted net loss per share		$	(2,746,000	)		8,277,160		$	(0.33	)
	Three months ended December 31, 2011
	Net Loss				Shares		Per-Share
	(Numerator)				(Denominator)		Amount
Basic net loss per share		$	(282,000	)		8,277,160		$	(0.03	)
Effect of dilutive securities -
common stock options		-				-
Diluted net loss per share		$	(282,000	)		8,277,160		$	(0.03	)