Earnings (Loss) Per Share ("EPS")

3 Months Ended

Dec. 31, 2012

Earnings (Loss) Per Share ("EPS") [Abstract]

Earnings (Loss) Per Share ("EPS")

5. Earnings (Loss) Per Share ("EPS"):

FASB ASC 260, Earnings Per Share provides for calculations of "basic" and "diluted" earnings per share. Basic earnings per share includes no dilution and is computed by dividing net income (loss) available to common shareholders by the weighted average common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity similar to fully diluted earnings per share. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. The weighted average number of shares outstanding during the three month period was 273,459,140, after recognizing the Stock Split. The weighted average number of shares outstanding for the cumulative period ended December 31, 2012 was 261,711,089 after recognizing the Stock Split.