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Earnings Per Share & Diluted Earnings Per Share (Tables)
12 Months Ended
Sep. 30, 2024
Earnings Per Share [Abstract]  
Reconciliation of Denominators of Basic and Diluted EPS Calculations

A reconciliation of the denominators of the basic and diluted EPS calculations follows, in thousands, except per share amounts:

 

 

 

Years Ended September 30,

 

 

 

2024

 

 

2023

 

 

2022

 

Numerator:

 

 

 

 

 

 

 

 

 

Net (loss) income

 

$

(8,486

)

 

$

(12,582

)

 

$

17,367

 

 

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

 

Weighted-average shares used to compute basic EPS

 

 

14,208

 

 

 

14,065

 

 

 

14,014

 

Dilutive potential common shares due to stock
    options (1)

 

 

 

 

 

 

 

 

170

 

Dilutive potential common shares due to RSUs (1)

 

 

 

 

 

 

 

 

 

Weighted-average shares used to compute diluted EPS

 

 

14,208

 

 

 

14,065

 

 

 

14,184

 

 

 

 

 

 

 

 

 

 

 

(Loss) Income per share:

 

 

 

 

 

 

 

 

 

Net (loss) income per basic share

 

$

(0.60

)

 

$

(0.89

)

 

$

1.24

 

Net (loss) income per diluted share

 

$

(0.60

)

 

$

(0.89

)

 

$

1.22

 

 

(1) The number of common stock equivalents is calculated using the treasury stock method and the average market price during the period.