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INCOME PER SHARE OF COMMON STOCK
6 Months Ended
Mar. 31, 2018
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]

11. INCOME PER SHARE OF COMMON STOCK


Net income per share is calculated on the basis of the weighted average number of common shares outstanding during each period plus, for diluted net income per share, the additional dilutive effect of potential common stock. Potential common stock using the treasury stock method consists of dilutive stock options.


For the 13-week period ended March 31, 2018, options to purchase 64,000, 156,300 and 193,000 shares of common stock at exercise prices of $12.04, $14.40 and $22.50 per share, respectively, were not included in diluted earnings per share as their impact was anti-dilutive.


For the 26-week period ended March 31, 2018, options to purchase 64,000 shares of common stock at an exercise price of $12.04 per share, options to purchase 156,300 shares of common stock at an exercise price of $14.40 per share and options to purchase 193,000 shares of common stock at an exercise price of $22.50 per share were included in diluted earnings per share.


For the 13-week period ended April 1, 2017, options to purchase 66,000, 158,800 and 201,500 shares of common stock at exercise prices of $12.04, $14.40 and $22.50 per share, respectively, were not included in diluted earnings per share as their impact was anti-dilutive.


For the 26-week period ended April 1, 2017, the treasury stock impact of options to purchase 66,000, 158,800 and 201,500 shares of common stock at exercise prices of $12.04, $14.40 and $22.50 per share, respectively, were included in diluted earnings per share.