Net Income Per Share:

12 Months Ended

Sep. 30, 2011

Net Income Per Share:

Net Income Per Share:

4. Net Income Per Share:

        Net income per share is calculated pursuant to ASC Topic 260, Earnings per Share ("ASC Topic 260"). Basic earnings per share ("EPS") exclude potentially dilutive securities and is computed by dividing net income by the weighted average number of Common shares outstanding for the period. Diluted EPS is computed assuming the conversion or exercise of all dilutive securities such as employee stock options.

        In fiscal 2011 there was a difference of 42,398 shares between basic weighted average shares outstanding and diluted weighted average shares outstanding used in the computation of diluted EPS. In fiscal 2010 there was a difference of 26,358 shares between basic weighted average shares outstanding and diluted weighted average shares outstanding used in the computation of diluted EPS. In fiscal 2009 there was a difference of 15,121 shares between basic weighted average shares outstanding and diluted weighted average shares outstanding used in the computation of diluted EPS.

        The number of incremental shares from the assumed exercise of stock options is calculated by using the treasury stock method. As of September 30, 2011 and 2010, there were 617,800 and 491,200 options to purchase common stock outstanding, respectively. For fiscal year 2011, 184,300 options to purchase common stock were excluded from the computation of diluted earnings per share, as the effect would be anti-dilutive. For fiscal year 2010, 240,770 options to purchase common stock were excluded from the computation of diluted earnings per share, as the effect would be anti-dilutive.