<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>3
<FILENAME>dex11.txt
<DESCRIPTION>COMPUTATION OF EARNINGS
<TEXT>
<PAGE>

   Exhibit (11) - Statement Re: Computation of Earnings Per Share and
                  Pro Forma Earnings Per Share (2002)

<TABLE>
<CAPTION>
                                                    Three Months Ended
                                                        December 31,
                                                   2001           2000
                                              -------------    -----------
   <S>                                        <C>              <C>
    Net income (loss)                          $ (2,830,000)   $   151,000
                                              =============    ===========


   Average number of shares outstanding:
   Basic                                         12,821,015     12,678,988
   Effect of dilutive employee stock options              0         83,706
                                              -------------    -----------
   Diluted                                       12,821,015     12,762,694
                                              =============    ===========


   Net income (loss) per share:
   Basic                                      $       (0.22)   $      0.01
   Diluted                                    $       (0.22)   $      0.01
                                              =============    ===========
</TABLE>

                                     Page 1

</TEXT>
</DOCUMENT>