<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>2
<FILENAME>g92565exv11.txt
<DESCRIPTION>EX-11 STATEMENT REGARDING COMPUTATION OF PER SHARE EARNINGS
<TEXT>
<PAGE>
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                                   EXHIBIT 11

              Statement Regarding Computation of Per Share Earnings

Basic

<TABLE>
<CAPTION>
                                            Year Ended September 30,
                                       ----------------------------------
                                        2 0 0 4      2 0 0 3     2 0 0 2
                                       ---------     --------    --------
<S>                                    <C>           <C>         <C>
Weighted average outstanding shares    $ 709,106      744,641     819,260
Net income (loss)                      $(527,935)    $115,864    $670,805
Net income (loss) per common share     $    (.74)    $    .16    $    .82
</TABLE>

Diluted

<TABLE>
<CAPTION>
                                            Year Ended September 30,
                                       ----------------------------------
                                        2 0 0 4      2 0 0 3     2 0 0 2
                                       ---------     --------    --------
<S>                                    <C>           <C>         <C>
Weighted average outstanding shares    $ 738,511      759,550     822,631
Net income (loss)                      $(527,935)    $115,864    $670,805
Net income (loss) per common share     $    (.71)    $    .15    $    .82
</TABLE>


</TEXT>
</DOCUMENT>