Net Income (Loss) Per Share

6 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

Note 4. Net Income (Loss) Per Share

Basic net income (loss) per share includes no dilution and is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding for the period. Diluted net income (loss) per share reflects, in the periods in which they have a dilutive effect, the dilution which would occur upon the exercise of stock options. A reconciliation of the shares used in calculating basic and diluted net income per share is as follows:

	Three months ended				Six months ended
	March 31				March 31
	2013		2012		2013		2012
Weighted average shares outstanding-basic		10,122,344		10,122,344		10,122,344		10,122,344
Number of shares issued on the assumed exercise of stock options		-		-		-		-
Weighted average shares outstanding-diluted		10,122,344		10,122,344		10,122,344		10,122,344

Options to purchase 1,478,125 and 1,535,567 shares of common stock, at prices from $0.74 to $7.45 and from $0.77 to $7.45, were outstanding for the three months and six months ended March 31, 2013 and 2012, respectively, but were not included in the computation of diluted earnings per share because they were anti-dilutive.