(Loss) Earnings Per Share

12 Months Ended

Sep. 30, 2011

(Loss) Earnings Per Share [Abstract]

(Loss) Earnings Per Share

NOTE 8 – (LOSS) EARNINGS PER SHARE

     For fiscal 2011, no potential common shares were included in the computation of the diluted per-share amount because all would have been antidilutive to the net loss. See Note 19 for more information about those potential shares (i.e., outstanding stock-based compensation awards settled in stock, including stock-settled stock appreciation rights, options, and restricted stock awards). For fiscal 2010 and 2009, the following schedule shows the number of stock appreciation rights (SARs) which were outstanding and could potentially dilute basic earnings per share in the future but which were not included in the computation of diluted earnings per share for the periods indicated because to do so would have been antidilutive.

	First	Second	Third	Fourth
	Quarter	Quarter	Quarter	Quarter
Fiscal 2010
SARs at $56.56 per share	405,000	-	-	-
SARs at $66.07 per share	503,500	503,500	503,500	503,500
SARs at $65.45 per share	25,000	-	-	-
SARs at $58.79 per share	8,000	8,000	8,000	8,000
SARs at $56.27 per share	390,400	390,400	390,400	387,400
SARs at $57.14 per share	12,500	12,500	12,500	12,500
SARs at $57.45 per share	-	-	-	573,400
Fiscal 2009
SARs at $56.56 per share	435,000	435,000	405,000	-
SARs at $66.07 per share	538,000	538,000	508,000	503,500
SARs at $65.45 per share	25,000	25,000	25,000	25,000
SARs at $58.79 per share	-	-	8,000	8,000