Income (Loss) per Share

6 Months Ended

Mar. 31, 2013

Income (Loss) per Share

Income (Loss) per Share

5. Income (Loss) per Share

Income (loss) per share (“EPS”) is calculated using the principles of FASB ASC Topic 260, Earnings Per Share. (“ASC Topic 260”).

For the three and six month periods ended March 31, 2013, the Common Stock Equivalent related to approximately 49,000 and 50,000 options to purchase common stock were included in the computations of diluted EPS.

For the three and six months ended March 31, 2012, the Common Stock Equivalent related to approximately 56,000 and 47,000 options to purchase common stock were included in the computations of diluted EPS.