SHARE-BASED PAYMENTS (Tables)

12 Months Ended

Sep. 30, 2013

Share-based payments

Schedule of share-based compensation benefit

	Year ended September 30,
	2013			2012
Share-based compensation benefit	$	(73,000	)	$	(103,000	)
Income tax effect	$	-		$	-

Equity-classified share options

Share-based payments

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, 2012	60,000		$	8.62
Granted	-
Exercised	-
Expired/Forfeited	-
Outstanding at September 30, 2013	60,000		$	8.62		1.2		$	-
Exercisable at September 30, 2013	60,000		$	8.62		1.2		$	-

Liability-classified share options

Share-based payments

Schedule of share-based compensation benefit

	Year ended September 30,
	2013				2012
Due to vesting		$	46,000			$	105,000
Due to remeasurement			(119,000	)			(208,000	)
Total share-based compensation benefit for liability-based awards		$	(73,000	)		$	(103,000	)

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, 2012	755,375			$	8.40
Granted	-
Exercised	-
Expired/Forfeited	(38,125	)		$	8.96
Outstanding at September 30, 2013	717,250			$	8.37		4.4		$	-
Exercisable at September 30, 2013	639,750			$	8.86		4.2		$	-

Schedule of assumptions used in estimating fair value for all share options outstanding

	Year ended September 30,
	2013	2012
Expected volatility range	47.6% to 64.3%	59.2% to 66.8%
Weighted-average volatility	58.0%	62.2%
Expected dividends	0.0%	0.0%
Expected term (in years)	1.2 to 6.2	2.2 to 7.2
Risk-free interest rate	0.1% to 1.7%	0.2% to 1.0%
Expected forfeitures	None	None