Earnings (Loss) Per Share ("EPS")

9 Months Ended

Jun. 30, 2013

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 stockholders 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 and nine month periods was 338,650,000 and 310,142,491, respectively.