INCOME (LOSS) PER SHARE

9 Months Ended

Jun. 30, 2013

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 8    INCOME (LOSS) PER SHARE

Basic per share data for each period presented is computed using the weighted-average number of shares of common stock outstanding during each such period.  Diluted per share data is computed using the weighted-average number of common and dilutive common-equivalent shares outstanding during each period. Dilutive common-equivalent shares consist of shares that would be issued upon the exercise of stock options and warrants, computed using the treasury stock method. Diluted loss per share data for the three-month periods ended June 30, 2013 and 2012, and the nine-month period ended June 30, 2012, excludes all outstanding common equivalent shares as inclusion of such shares would be anti-dilutive. Diluted income per share data for the nine-month period ended June 30, 2013 excludes 1,273,675 of common equivalent shares as inclusion of such shares would be anti-dilutive.