0001144204-13-008209.txt : 20130213 0001144204-13-008209.hdr.sgml : 20130213 20130213161127 ACCESSION NUMBER: 0001144204-13-008209 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 12 CONFORMED PERIOD OF REPORT: 20121231 FILED AS OF DATE: 20130213 DATE AS OF CHANGE: 20130213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DYNASIL CORP OF AMERICA CENTRAL INDEX KEY: 0000030831 STANDARD INDUSTRIAL CLASSIFICATION: GLASS, GLASSWARE, PRESSED OR BLOWN [3220] IRS NUMBER: 221734088 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-35011 FILM NUMBER: 13603254 BUSINESS ADDRESS: STREET 1: 385 COOPER RD CITY: WEST BERLIN STATE: NJ ZIP: 08091 BUSINESS PHONE: 8567674600 MAIL ADDRESS: STREET 1: 385 COOPER RD CITY: WEST BERLIN STATE: NJ ZIP: 08091 10-Q 1 v332547_10q.htm FORM 10-Q

U. S. SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE

— ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED DECEMBER 31, 2012

¨ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE

— ACT OF 1934 FOR THE TRANSITION PERIOD FROM _______ TO ______.

Commission file number: 000-27503

DYNASIL CORPORATION OF AMERICA

(Exact name of registrant as specified in its charter)

	Delaware	22-1734088
	(State or other jurisdiction of	(I.R.S. Employer
	incorporation or organization)	Identification No.)

	44 Hunt Street, Watertown, MA	02472
	(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (617) 668-6855

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days Yes S No¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer ¨	Accelerated filer ¨
Non-accelerated filer ¨	Smaller reporting company x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act) Yes ¨ No x

As of February 7, 2013 there were 14,960,200 shares of common stock, par value $.0005 per share, outstanding.

DYNASIL CORPORATION OF AMERICA AND SUBSIDIARIES

INDEX

		Page
PART 1. FINANCIAL INFORMATION
Item 1. Financial Statements

DYNASIL CORPORATION OF AMERICA AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS AS OF DECEMBER 31, 2012 AND SEPTEMBER 30, 2012		3

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) FOR THE THREE MONTHS ENDED DECEMBER 31, 2012 AND 2011		5

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY FOR THE THREE MONTHS ENDED DECEMBER 31, 2012		6

CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE THREE MONTHS ENDED DECEMBER 31, 2012 AND 2011		7

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS		8

Item 1A. Risk Factors		16

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations		16

Item 3. Quantitative and Qualitative Disclosures About Market Risk		22

Item 4. Controls and Procedures		23

PART II. OTHER INFORMATION		23

Item 6. Exhibits		23

Signatures		24

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

DYNASIL CORPORATION OF AMERICA AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

(UNAUDITED)

	December 31,		September 30,
	2012		2012
	(unaudited)

ASSETS
Current assets
Cash and cash equivalents	$	2,471,900	$	3,414,880
Accounts receivable, net of allowance for doubtful accounts of $149,280 and $146,210 and sales returns allowance of $44,004 and $51,860 for December 31, 2012 and September 30, 2012, respectively.		4,849,552		5,475,142
Costs in excess of billings and unbilled receivables		1,941,547		1,735,798
Inventories, net of reserves		3,550,710		3,271,700
Deferred tax asset		126,187		126,187
Prepaid expenses and other current assets		1,401,925		1,334,649
Total current assets		14,341,821		15,358,356

Property, Plant and Equipment, net		5,093,097		4,984,150

Other Assets
Intangibles, net		6,527,608		6,703,305
Goodwill		10,264,499		10,254,160
Deferred financing costs, net		152,650		165,457
Total other assets		16,944,757		17,122,922

Total Assets	$	36,379,675	$	37,465,428

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
Current portion of long-term debt	$	11,511,905	$	11,984,492
Accounts payable		2,807,421		2,416,397
Deferred revenue		826,880		694,672
Accrued expenses and other liabilities		1,951,680		2,809,580
Total current liabilities		17,097,886		17,905,141

Long-term Liabilities
Pension liability		342,848		345,443
Deferred tax liability		365,328		371,256
Total long-term liabilities		708,176		716,699

The accompanying notes are an integral part of these unaudited consolidated financial statements.

DYNASIL CORPORATION OF AMERICA AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

(UNAUDITED) (Continued)

	December 31,			September 30,
	2012			2012
	(unaudited)

LIABILITIES AND STOCKHOLDERS' EQUITY (Continued)

Stockholders' Equity
Common Stock, $0.0005 par value, 40,000,000 shares authorized, 15,620,314 and 15,610,517 shares issued, 14,810,154 and and 14,800,357 shares outstanding at December 31, 2012 and September 30, 2012, respectively.		7,810			7,805
Additional paid in capital		17,117,241			17,037,618
Accumulated other comprehensive income		91,645			61,906
Retained earnings		2,343,259			2,722,601
		19,559,955			19,829,930
Less 810,160 shares of treasury stock - at cost		(986,342	)		(986,342	)
Total stockholders' equity		18,573,613			18,843,588

Total Liabilities and Stockholders' Equity	$	36,379,675		$	37,465,428

The accompanying notes are an integral part of these unaudited consolidated financial statements.

DYNASIL CORPORATION OF AMERICA AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

(UNAUDITED)

	Three Months Ended
	December 31,
	2012			2011
Net revenue	$	10,553,275		$	12,132,295
Cost of revenue		5,926,409			7,005,347
Gross profit		4,626,866			5,126,948
Operating expenses:
Sales and marketing expenses:		479,878			392,801
Research and development expenses		637,129			519,395
General and administrative expenses		3,701,146			4,028,424
Total operating expenses		4,818,153			4,940,620
Income (loss) from operations		(191,287	)		186,328
Interest expense, net		186,757			124,157
Income (loss) before income tax (benefit) provision		(378,044	)		62,171
Income tax (benefit) provision		1,298			(308,167	)
Net income (loss)	$	(379,342	)	$	370,338

Net income (loss)	$	(379,342	)	$	370,338
Other comprehensive income (loss):
Foreign currency translation		29,739			(60,360	)
Total comprehensive income (loss)	$	(349,603	)	$	309,978

Basic net income per common share	$	(0.03	)	$	0.02
Diluted net income per common share	$	(0.03	)	$	0.02

Weighted average shares outstanding
Basic		14,673,356			15,583,103
Diluted		14,673,356			15,683,834

The accompanying notes are an integral part of these unaudited consolidated financial statements.

DYNASIL CORPORATION OF AMERICA AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

(UNAUDITED)

					Additional		Other										Total
	Common		Common		Paid-in		Comprehensive		Retained			Treasury Stock					Stockholders'
	Shares		Amount		Capital		Income		Earnings			Shares		Amount			Equity
Balance, September 30, 2012		15,610,517	$	7,805	$	17,037,618	$	61,906	$	2,722,601			810,160	($	986,342	)	$	18,843,588
Issuance of shares of common stock under employee stock purchase plan		5,797		3		6,107		-0-		-0-			-0-		-0-			6,110

Stock-based compensation costs		4,000		2		73,516		-0-		-0-			-0-		-0-			73,518

Foreign currency translation adjustment		-0-		-0-		-0-		29,739		-0-			-0-		-0-			29,739

Net loss		-0-		-0-		-0-		-0-		(379,342	)		-0-		-0-			(379,342	)
Balance, December 31, 2012		15,620,314		7,810		17,117,241		91,645		2,343,259			810,160		(986,342	)		18,573,613

The accompanying notes are an integral part of these unaudited consolidated financial statements.

DYNASIL CORPORATION OF AMERICA AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(UNAUDITED)

	Three Months Ended
	December 31,
	2012			2011
Cash flows from operating activities:
Net income (loss)	$	(379,342	)	$	370,338
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Stock compensation expense		73,516			199,212
Foreign exchange loss		26,398			(48,277	)
Gain on sale of property, plant and equipment		(87,803	)		-0-
Depreciation and amortization		426,458			380,120
Noncash interest expense		12,807			9,978
Provision for doubtful accounts and sales returns		3,160			60,970
Inventory reserves		11,208			-0-
Deferred income taxes		1,532			(122,727	)
Other changes in assets and libilities:
Accounts receivable, net		607,217			(1,647,098	)
Inventories		(322,298	)		272,350
Costs in excess of billings / unbilled receivables		(205,749	)		184,105
Prepaid expenses and other assets		(76,842	)		(124,256	)
Accounts payable		399,184			(484,930	)
Accrued expenses and other liabilities		(852,463	)		(92,853	)
Deferred Revenue		140,355			262,942
Net cash used in operating activities		(222,662	)		(780,126	)

Cash flows from investing activities:
Proceeds from sale of property, plant, and equipment		80,252			-0-
Purchases of property, plant and equipment		(315,568	)		(405,341	)
Net cash used in investing activities		(235,316	)		(405,341	)

Cash flows from financing activities
Proceeds from issuance of common stock		6,110			15,133
Repayment of long-term debt		(472,587	)		(475,159	)
Net cash used in financing activities		(466,477	)		(460,026	)

Effect of exchange rates on cash and cash equivalents		(18,525	)		(96,923	)

Net decrease in cash and cash equivalents		(942,980	)		(1,742,416	)

Cash and cash equivalents, beginning		3,414,880			4,479,840
Cash and cash equivalents, ending	$	2,471,900		$	2,737,424

The accompanying notes are an integral part of these unaudited consolidated financial statements.

DYNASIL CORPORATION OF AMERICA

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Note 1 - Basis of Presentation and Ability to Continue as a Going Concern

The accompanying consolidated balance sheet as of December 31, 2012, the consolidated statements of operations and comprehensive income (loss) for the three months ended December 31, 2012 and 2011, changes in stockholders’ equity for the three months ended December 31, 2012 and cash flows for the three months ended December 31, 2012 and 2011 of Dynasil Corporation of America and subsidiaries (the “Company”), and the related information contained in these notes have been prepared by management and are unaudited. In the opinion of management, all adjustments (which include normal recurring and nonrecurring items) necessary to present fairly the financial position, results of operations and cash flows in conformity with generally accepted accounting principles for the periods presented have been made. Interim operating results are not necessarily indicative of operating results for a full year.

The preparation of our unaudited consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Certain information and note disclosures normally included in the Company's annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. These consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company's September 30, 2012 Annual Report on Form 10-K previously filed by the Company with the Securities and Exchange Commission.

The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates continuation of the Company as a going concern. However, the Company has failed to comply with the financial covenants set forth in the terms of its outstanding loan agreements and sustained a substantial loss from operations for the year ended September 30, 2012. The Company has continued to sustain losses from operations for the three months ended December 31, 2012. These factors raise substantial doubt over the Company’s ability to continue as a going concern.

The Company continues to be in default of the financial covenants set forth in the terms of its loan agreements for its fiscal first quarter ended December 31, 2012. These covenants require the Company to maintain specified ratios of earnings before interest, taxes, depreciation and amortization (EBITDA) to fixed charges and to total/senior debt. A default gives the lenders the right to accelerate the maturity of the outstanding indebtedness. Furthermore, Sovereign Bank, N.A, the Company’s senior lender, may, at its option, impose a default interest rate with respect to the senior debt outstanding, which is 5% higher than the rate otherwise in effect. To date, the lenders have not taken any such actions. However, the Company cannot predict when or whether a resolution of this situation will be achieved.

The Company is current with all principal and interest payments due on all its outstanding indebtedness through February 13, 2013, the date of this filing, and management is engaged in discussions with its senior lender to address the financial covenant situation. Because of the uncertainty of any resolution of the covenant violations and possibility of an acceleration of the indebtedness by the lenders, the Company reclassified all of its outstanding indebtedness as a current liability in the accompanying consolidated balance sheets.

The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and positive cash flows and/or to obtain the necessary financing from shareholders or other sources to meet its outstanding obligations and repay its liabilities arising from normal business operations when they become due.

In view of the matters described in the preceding paragraphs, recoverability of a major portion of the recorded asset amounts shown in the accompanying consolidated balance sheet is dependent upon the continued operations of the Company. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.

The Company has recently taken and will continue to take actions to improve its liquidity, including the implementation of a number of initiatives designed to conserve cash, optimize profitability and right-size the cost structure of its various businesses. The Company has retained Argus Management Corporation and Mirus Capital as financial advisors to assist it in evaluating strategic and restructuring alternatives, including the potential sale of product lines and/or a Company division. While the Company is actively considering such strategic alternatives, there can be no assurances that any such transaction will occur, or, if a transaction is completed, it will be on terms favorable to the Company. The Company does not currently have cash available to satisfy its obligations under its indebtedness if it were to be accelerated or payment demanded. If the Company is not able to resolve its current defaults under its outstanding indebtedness and improve its liquidity through the actions described above, it may not have sufficient liquidity to meet its anticipated cash needs for the next twelve months.

We consider events or transactions that have occurred after the unaudited consolidated balance sheet date of December 31, 2012, but prior to the filing of the unaudited consolidated financial statements with the SEC on this Form 10-Q, to provide additional evidence relative to certain estimates or to identify matters that require additional disclosure, as applicable. Subsequent events have been evaluated through the date of the filing of this Quarterly Report on Form 10-Q with the SEC.

Note 2 –Debt Classification

The Company was in default of certain financial covenants set forth in the terms of its outstanding indebtedness as of December 31, 2012 and September 30, 2012. Based on the covenant violations and the resulting possibility of an acceleration of the indebtedness by the lenders, all of the outstanding indebtedness of the Company has been classified as current liabilities in the accompanying balance sheets.

Note 3 - Inventories

Inventories are stated at the lower of average cost or market. Cost is determined using the first-in, first-out (FIFO) method. Inventories consist of raw materials, work-in-process and finished goods. The Company evaluates inventory levels and expected usage on a periodic basis and records, as a charge to cost of revenue, any amounts required to reduce the carrying value to net realizable value.

Inventories, net of reserves, consists of the following:

	December 31,		September 30,
	2012		2012
Raw Materials	$	2,334,613	$	2,096,681
Work-in-Process		689,134		885,328
Finished Goods		526,963		289,691
	$	3,550,710	$	3,271,700

Note 4 – Costs in Excess of Billings and Unbilled Receivables

Costs in excess of billings and unbilled receivables relate to research and development contracts and consist of actual revenues earned under the contracts which have not yet been billed to customers.

Note 5 – Intangible Assets

Intangible assets at December 31, 2012 and September 30, 2012 consist of the following:

	Useful	Gross		Accumulated
December 31, 2012	Life (years)	Amount		Amortization		Net
Acquired Customer Base	5-15	$	7,858,775	$	2,387,612	$	5,471,163
Know How	15		512,000		172,115		339,885
Trade Names	15 - Indefinite		558,435		66,872		491,563
Biomedical Technologies	5		300,000		75,003		224,997
		$	9,229,210	$	2,701,602	$	6,527,608

	Useful	Gross		Accumulated
September 30, 2012	Life (years)	Amount		Amortization		Net
Acquired Customer Base	5-15	$	7,858,775	$	2,257,533	$	5,601,242
Know How	15		512,000		145,147		366,853
Trade Names	15 - Indefinite		558,435		63,222		495,213
Biomedical Technologies	5		300,000		60,003		239,997
		$	9,229,210	$	2,525,905	$	6,703,305

Amortization expense for the three months ended December 31, 2012 and 2011 was $181,268 and $162,803 respectively. Estimated amortization expense for each of the next five fiscal years is as follows:

	2013 (9 Months)		2014		2015		2016		2017		Thereafter		Total
Acquired Customer Base	$	406,961	$	542,615	$	542,615	$	542,615	$	542,615	$	2,893,742	$	5,471,163
Know How		25,600		34,133		34,133		34,133		34,133		177,753		339,885
Trade Names		10,950		14,600		14,600		14,600		14,600		81,992		151,342
Biomedical Technologies		45,000		60,000		60,000		59,997		-0-		-0-		224,997
	$	488,511	$	651,348	$	651,348	$	651,345	$	591,348	$	3,153,487	$	6,187,387

Note 6 – Goodwill

Goodwill is subject to an annual impairment test. We consider many factors which may indicate the requirement to perform additional, interim impairment tests. These include:

A significant adverse long term outlook for any of our industries;

An adverse finding or rejection from a regulatory body involved in new product regulatory approvals;

Failure of an anticipated commercialization of a product or product line;

Unanticipated competition or the introduction of a disruptive technology;

The testing for recoverability under the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10 of a significant asset group within a reporting unit;

A loss of key personnel; and

An expectation that a reporting unit carrying goodwill, or a significant portion of a reporting unit, will be sold or otherwise disposed of.

There were no changes, aside from foreign exchange rate fluctuations, in the carrying value of goodwill during the three months ended December 31, 2012.

Note 7 – Earnings (Loss) Per Common Share

Basic earnings (loss) per common share is computed by dividing the net income applicable or loss attributable to common shares by the weighted average number of common shares. Diluted earnings per common share adjusts basic earnings per share for the effects of common stock options, common stock warrants, convertible preferred stock and other potential dilutive common shares outstanding during the periods.

For purposes of computing diluted earnings per share, 100,731 common share equivalents related to stock options were assumed to be outstanding for the three months ended December 31, 2011. For the three months ended December 31, 2012, no common share equivalents related to stock options were included in the calculation of dilutive shares since there was a loss from continuing operations and the inclusion of common share equivalents would be anti-dilutive. Also, if the Company had not been in a loss position as of December 31, 2012, 116,834 shares of restricted stock would have been considered in the denominator used to calculate diluted earnings per common share. In addition, as of December 31, 2012 and 2011, common stock options for 774,483 and 815,624 shares, respectively, with exercise prices above current quarterly average market price per share have been excluded from the calculation of dilutive earnings per share since their effect is also anti-dilutive.

The computation of the weighted shares outstanding for the three months ended December 31 is as follows:

	December 31, 2012		December 31, 2011
Weighted average shares outstanding
Basic		14,673,356		15,583,103
Effect of dilutive securities
Stock Options		0		100,731
Dilutive Average Shares Outstanding		14,673,356		15,683,834

Note 8 - Stock Based Compensation

The fair value of the stock options granted is estimated at the date of grant using the Black-Scholes option pricing model.

A summary of stock option activity for the three months ended December 31, 2012 is presented below:

	Options Outstanding			Weighted Average Exercise Price per Share ($)		Weighted Average Remain Contractual Term (in Years)
Balance at September 30, 2012		794,483			3.34		1.75
Outstanding and exercisable at September 30, 2012		794,483			3.34		1.75
Granted		0			0
Exercised		0			0
Cancelled		(20,000	)		4.06
Balance at December 31, 2012		774,483			3.32		1.54
Outstanding and exercisable at December 31, 2012		774,483			3.32		1.54

A summary of restricted stock activity for the three months ended December 31, 2012 and 2011 is presented below:

Restricted Stock Activity for the Three Months ended December 31, 2012	Shares			Weighted-Average Grant-Date Fair Value
Nonvested at September 30, 2012		127,834		$	1.92

Granted		4,000		$	1.45
Vested		(15,000	)	$	1.53
Cancelled		-0-			-0-
Nonvested at December 31, 2012		116,834		$	1.95

Restricted Stock Activity for the Three Months ended December 31, 2011	Shares			Weighted-Average Grant-Date Fair Value
Nonvested at September 30, 2011		403,000		$	4.02

Granted		-0-			-0-
Vested		(37,500	)	$	4.00
Cancelled		-0-			-0-
Nonvested at December 31, 2011		365,500		$	4.02

Stock Compensation Expense for the three months ended December 31, 2012 and 2011 is as follows:

	Three Months Ended		Three Months Ended
	December 31, 2012		December 31, 2011
Stock Compensation Expense
Stock Grants		52,461		60,281
Restricted Stock Grants		12,618		109,302
Option Grants		7,359		22,055
Employee Stock Purchase Plan		1,078		2,692
Total	$	73,516	$	194,330

At December 31, 2012, there was approximately $144,000 in unrecognized stock compensation cost, which is expected to be recognized over a weighted average period of eight months.

Note 9 – Segment, Customer and Geographical Reporting

Segment Financial Information

Dynasil’s business is comprised of four segments: contract research (“Contract Research”), optics (“Optics”), instruments (“Instruments”) and biomedical (“Biomedical”). Within these segments, there is a segregation of reportable units based upon the organizational structure used to evaluate performance and make decisions on resource allocation, as well as availability and materiality of separate financial results consistent with that structure. The Contract Research segment is one of the largest small business participants in U.S. government-funded research. The Optics segment manufactures optical materials, components and coatings. The Instruments segment manufactures specialized instruments used in various applications in the medical, industrial, and homeland security/defense sectors. The Biomedical segment is developing technologies for a wide spectrum of applications, including hematology, hypothermic core cooling and tissue sealants and will primarily pursue product commercialization of technologies and technology licensing opportunities though no assurance can be given that any of these technologies will become successfully commercialized.

The Company’s segment information for the three months ended December 31, 2012 and 2011 is summarized below:

Results of Operations for the Three Months Ended December 31,
2012
	Contract Research			Optics		Instruments			Biomedical			Total
Revenue		4,910,840			4,251,940		1,284,038			106,457			10,553,275
Gross Profit		2,214,053			1,700,555		605,801			106,457			4,626,866
Operating Income (Loss)		(606	)		385,676		(455,694	)		(120,663	)		(191,287	)

Depreciation and Amortization		62,782			185,628		163,048			15,000			426,458
Capital expenditures		186,330			122,146		7,092			-			315,568

Intangibles, Net		339,886			946,525		5,016,201			224,996			6,527,608
Goodwill		4,938,625			1,310,802		4,015,072			-			10,264,499
Total Assets		13,290,669			10,607,828		12,092,507			388,671			36,379,675

Results of Operations for the Three Months Ended December 31,
2011
	Contract Research		Optics		Instruments		Biomedical			Total
Revenue		6,225,283		3,912,551		1,983,536		10,925			12,132,295
Gross Profit		2,440,288		1,462,418		1,251,423		(27,181	)		5,126,948
Operating Income (Loss)		145,217		164,123		79,544		(202,556	)		186,328

Depreciation and Amortization		37,160		193,503		134,457		15,000			380,120
Capital expenditures		262,020		140,876		2,445		-			405,341

Intangibles, Net		429,400		1,075,619		5,493,933		285,000			7,283,952
Goodwill		4,938,625		1,283,775		6,299,571		-			12,521,971
Total Assets		11,284,826		13,692,936		15,351,880		384,688			40,714,330

Customer Financial Information

For the three months ended December 31, 2012 and 2011, the top three customers for the Contract Research segment were various agencies of the U.S. Government. For the three months ended December 31, 2012 and 2011, these customers made up 68% and 78%, respectively, of Contract Research revenue.

For the three months ended December 31, 2012 and 2011, there was no customer in the Optics segment whose revenue represented more than 10% of the total segment revenue for the three months ended December 31, 2012 and 2011.

For the three months ended December 31, 2012 and 2011, the top three customers for the Instruments segment made up 40% and 36%, respectively, of Instruments revenue.

For the three months ended December 31, 2012, the Biomedical segment had two customers whose revenue represented 100% of the total segment revenue. There was no revenue for the three months ended December 31, 2011.

Geographic Financial Information

Revenue by geographic location in total and as a percentage of total revenue, for the three months ended December 31, 2012 and 2011 are as follows:

	Three Months Ended					Three Months Ended
	December 31, 2012					December 31, 2011
Geographic Location	Revenue		% of Total			Revenue		% of Total
United States		8,494,488		80.5	%	$	10,028,479		82.7	%
Europe		888,341		8.4	%		1,126,352		9.3	%
Other		1,170,446		11.1	%		977,464		8.1	%
	$	10,553,275		100.0	%	$	12,132,295		100.0	%

Note 10 - Income Taxes

Dynasil Corporation of America and its wholly-owned U.S. subsidiaries file a consolidated federal income tax return and various state returns. The Company’s U.K. subsidiary files tax returns in the U.K.

The Company uses the asset and liability approach to account for income taxes. Under this approach, deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes and net operating loss and tax credit carryforwards. The amount of deferred taxes on these temporary differences is determined using the tax rates that are expected to apply to the period when the asset is realized or the liability is settled, as applicable, based on tax rates, and tax laws, in the respective tax jurisdiction then in effect.

In assessing the ability to realize the net deferred tax assets, management considers various factors including taxable income in carryback years, future reversals of existing taxable temporary differences, tax planning strategies and projections of future taxable income, to determine whether it is more likely than not that some portion or all of the net deferred tax assets will not be realized. Based upon the Company’s recent losses and uncertainty of future profits, the Company has determined that the uncertainty regarding the realization of these assets is sufficient to warrant the need for a full valuation allowance against its U.S. net deferred tax assets. As a result, the Company has recorded a valuation allowance of approximately $1.7 million.

The Company applies the authoritative provisions related to accounting for uncertainty in income taxes. As required by these provisions, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more-likely-than-not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being reached upon ultimate settlement with the relevant tax authority. As of December 31, 2012 and September 30, 2012, the Company has no unrecorded liabilities for uncertain tax positions. Interest and penalty charges, if any, related to uncertain tax positions would be classified as income tax expense in the accompanying consolidated statement of operations. As of December 31, 2012 and September 30, 2012, the Company had no accrued interest or penalties related to uncertain tax positions. The Company currently has no federal or state tax examinations in progress.

The effective rate of (0.34%) for the three months ended December 31, 2012 differs from the U.S. federal statutory income tax rate of 34% primarily due to a full valuation allowance against the Company’s U.S. deferred tax asset. The effective rate of (96.85%) for the three months ended December 31, 2011 is primarily due to the recognition of research credits.

The Company files its tax returns as prescribed by the tax laws of the jurisdictions in which it operates. The Company’s tax filings for federal and state jurisdictions for the tax years beginning with 2009 are still subject to examination.

Note 11 – Fair Value Measurements

The Company uses a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. Assets and liabilities measured at fair value are to be categorized into one of the three hierarchy levels based on the inputs used in the valuation. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of fair value hierarchy are as follows:

• Level 1: Observable inputs based on quoted prices (unadjusted) in active markets for identical assets or liabilities.

• Level 2: Observable inputs based on quoted prices for similar assets and liabilities in active markets, or quoted prices for identical assets and liabilities in inactive markets.

• Level 3: Unobservable inputs that reflect an entity’s own assumptions about what inputs a market participant would use in pricing the asset or liability based on the best information available in the circumstances.

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

The carrying amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the immediate or short-term maturity of these financial instruments. The carrying amounts for fixed rate long-term debt and variable rate long term debt approximate fair value because the underlying instruments are primarily at current market rates available to the Company for similar borrowings.

Note 11 – Subsequent Events

The Company has evaluated subsequent events through the date that the financial statements were released.

ITEM 1A. RISK FACTORS

In addition to the other information set forth in this report, you should carefully consider the factors discussed in Part I, "Item 1A. Risk Factors" in our Annual Report on Form 10-K for the year ended September 30, 2012, which could materially affect our business, financial condition or future results. The risks described in this report and in our Annual Report on Form 10-K are not the only risks facing our Company. Additional risks and uncertainties not currently known to us or that we currently deem to be immaterial also may materially adversely affect our business, financial condition or future results.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following management's discussion and analysis should be read in conjunction with our financial statements and the notes thereto in the Dynasil Corporation of America ("Dynasil", the "Company" or "we") Form 10-K for the fiscal year ended September 30, 2012.

General Business Overview

On December 31, 2012, the Company announced it is in default of certain financial covenants set forth in the terms of its outstanding indebtedness with respect to its fiscal year ended September 30, 2012. Under the default condition, our lenders have the ability to require immediate payment of all indebtedness under our loan agreements. While the lenders have not exercised this right, their ability to require immediate payment has caused all of our outstanding indebtedness to be accelerated to current classification on our consolidated financial statements.

The Company continues to be current with all principal and interest payments due on all its outstanding indebtedness and management expects to continue discussions with its lenders to address the financial covenant situation. However, the Company cannot predict when or whether a resolution of this situation will be achieved.

Given the uncertainty created by the defaults under the Company’s outstanding indebtedness, the Company's independent registered public accounting firm has included a “going concern” qualification in its audit opinion for the year ended September 30, 2012.

Revenue for the first quarter of fiscal year 2013, which ended December 31, 2012, was $10.6 million, a decrease of 13.0% compared with revenue of $12.1 million for the quarter ended December 31, 2011. The decrease in revenue was primarily in the Contract Research and Instruments segments. Contract Research revenues declined $1.3 million or 21.1% primarily as a result of lower billable material and subcontractor costs. Contract revenue backlog continues to be strong at approximately $33.3 million. The Instruments segment revenues declined $699,000 or 35.3% primarily due to delays by customers of purchases of the existing products in anticipation of the availability of newly refreshed products which have not yet been approved by the necessary regulatory agencies.

Cost of Revenue for the first quarter of 2013 was $5.9 million, a decrease of 15.4% compared with $7.0 million for the quarter ended December 31, 2011. Total operating expenses decreased $122,000 or 2.5% to $4.8 million from the three month period ended December 31, 2011.

Loss from Operations for the quarter ended December 31, 2012 was ($191,000) compared with Income from Operations of $186,000 for the quarter ended December 31, 2011. Loss before Taxes for the quarter was ($378,000) compared with Income before Taxes of $62,000 for the quarter ended December 31, 2011. Net Loss was ($379,000) or ($0.03) per share for the quarter ended December 31, 2012, compared with Net Income of $370,000, or $0.02 per share, for the quarter ended December 31, 2011.

We continue to invest in efforts to support growth initiatives for organic product development of specific product lines within Instruments, our dual mode detector commercialization effort within Contract Research and development of Biomedical technologies. These investments include technology development activities, capital equipment depreciation, development of intellectual property, and staff additions. The dual mode detector technology is producing revenue while still under development. We are currently delivering limited quantities of commercial grade crystals now and are working to further improve the size and quality of this product. Also, at the current time, the Company is actively exploring commercialization opportunities in thin film digital x-rays, sensors for nondestructive testing and radiation dosimeters based on technologies developed in the Contracts Research segment. Additionally, Dynasil has prepared a separate business and financing plan for one of the biomedical technologies. Our intention is to spin out the tissue sealant technology into an independent entity in which Dynasil will retain a substantial interest. This will accomplish both the elimination of some of the G&A support for these technologies as well as enable us to recruit additional expertise to help us advance the technology. While we expect to complete this financing plan in the next three months, we do not have definitive agreements, lender approval or commitments from investors and there can be no assurance that we can consummate this transaction in that timeframe or at any future time.

Commercialization of technology from our extensive research and development portfolio and strategic acquisitions are expected to be the key drivers of our future growth and we plan to continue to invest in these growth opportunities, depending upon the availability of capital to fund these endeavors.

Results of Operations

Results of Operations for the Three Months Ended December 31,
2012
	Contract Research			Optics		Instruments			Biomedical			Total
Revenue		4,910,840			4,251,940		1,284,038			106,457			10,553,275
Gross Profit		2,214,053			1,700,555		605,801			106,457			4,626,866
Operating Income (Loss)		(606	)		385,676		(455,694	)		(120,663	)		(191,287	)

Depreciation and Amortization		62,782			185,628		163,048			15,000			426,458
Capital expenditures		186,330			122,146		7,092			-			315,568

Intangibles, Net		339,886			946,525		5,016,201			224,996			6,527,608
Goodwill		4,938,625			1,310,802		4,015,072			-			10,264,499
Total Assets		13,290,669			10,607,828		12,092,507			388,671			36,379,675

Results of Operations for the Three Months Ended December 31,
2011
	Contract Research		Optics		Instruments		Biomedical			Total
Revenue		6,225,283		3,912,551		1,983,536		10,925			12,132,295
Gross Profit		2,440,288		1,462,418		1,251,423		(27,181	)		5,126,948
Operating Income (Loss)		145,217		164,123		79,544		(202,556	)		186,328

Depreciation and Amortization		37,160		193,503		134,457		15,000			380,120
Capital expenditures		262,020		140,876		2,445		-			405,341

Intangibles, Net		429,400		1,075,619		5,493,933		285,000			7,283,952
Goodwill		4,938,625		1,283,775		6,299,571		-			12,521,971
Total Assets		11,284,826		13,692,936		15,351,880		384,688			40,714,330

Revenue for the three months ended December 31, 2012 was $10,553,275, a 13.0% decrease from $12,132,295 for the three months ended December 31, 2011. Revenue from our Contract Research segment decreased $1,314,443 or 21.1% while revenue from our Instruments segment decreased $699,498 or 35.3%. The Contract Research segment revenue decline primarily reflects lower billable material and subcontractor costs during the three months ended December 31, 2012 compared to the three months ended December 31, 2011. The research backlog for the Contracts research segment has remained consistent at nearly 18 months. The Company expects the Contract Research revenue to continue to be below the prior year in the quarter ending March 31, 2012. We believe the Instruments segment revenue decline is a result of customers delaying purchases of our existing products in anticipation of the availability of newly refreshed products which have not yet been approved by the necessary regulatory agencies. We have taken steps to reduce costs while awaiting regulatory approvals which are expected imminently but the timing is as yet unknown. Further, there can be no assurance when or if regulatory approvals will be obtained. We believe that without and until we obtain regulatory approvals, product revenues in the Instruments segment will continue to deteriorate. The Optics segment revenue increased $339,389 or 8.7% for the three months ended December 31, 2012, primarily as a result of the timing and mix of product sales. The Biomedical segment revenues primarily relate to a technology development contract with the Mayo Clinic.

Gross Profit for the three months ended December 31, 2012 was $4,626,866, or 43.8% of sales, compared to $5,126,948 or 42.3% of sales for the three months ended December 31, 2011. Gross profit as a percent of sales increased for the Contract Research segment to 45.1% at December 31, 2012 from 39.2% at December 31, 2011 primarily as a result of timing of certain non-billable costs and the level of profitability of the contracts in process during the respective periods. Gross profit for the Instruments segment decreased to 47.2% of sales at December 31, 2012 from 63.1% of sales for the quarter ended December 31, 2011 as a result of lower product volumes and unfavorable manufacturing efficiencies. Gross profit for the Optics segment increased to 40.0% of sales at December 31, 2012 from 37.4% of sales for the quarter ended December 31, 2011 primarily as a result of better margins on the mix of products sold. The Biomedical segment gross profit equals its revenue because the cost of the funded research is included in research and development expense beginning in fiscal 2013.

Total operating expenses for the three months ended December 31, 2012 decreased slightly to $4,818,153, or 45.7% of sales compared to $4,940,620 or 40.7% of sales for the three months ended December 31, 2011. The decrease in total operating expenses includes an approximate $600,000 decrease in general and administrative expenses associated with the product refresh within the Instruments segment, partially offset by increased personnel costs in the other segments.

Loss from Operations for the three months ended December 31, 2012 was ($191,287) compared to Income from Operations of $186,328, a decrease of $377,615 from the prior year comparable period. The decrease was primarily associated with the lower sales in the Contracts Research and Instruments segments discussed above as well as higher costs measured as a percentage of sales in the Instruments segment. The increase in operating income in the Optics and Biomedical segments primarily reflect the increase in revenue and improved gross profit discussed above.

Net interest expense for the three months ended December 31, 2012 was $186,757, compared with $124,157 for the three months ended December 31, 2011. The increase in interest expense was primarily associated with the issuance of a $3 million subordinated note payable in July, 2012 at an interest rate of 10%. Interest-bearing debt outstanding at December 31, 2012 was $11,511,905, compared to $11,984,492 at September 30, 2012.

Income tax expense for the three months ended December 31, 2012 consisted primarily of state tax expense offset by the estimated NOL carryback to 2011 and certain U.K. tax research credits. The Company recorded a tax benefit of $308,000 for the three months ended December 31, 2011 primarily from the recognition of Research and Experimentation credits and certain state tax losses.

Net Loss for the three months ended December 31, 2012 was ($379,342), or ($0.03) in basic earnings per share, compared with Net Income of $370,338, or $0.02 in basic earnings per share, for the quarter ended December 31, 2011.

Liquidity and Capital Resources

Liquidity Overview

On December 31, 2012, the Company announced it is in default of the financial covenants set forth in the terms of its outstanding indebtedness at September 30, 2012. These covenants require the Company to maintain specified ratios of earnings before interest, taxes, depreciation and amortization (EBITDA) to fixed charges and to total/senior debt. The Company continues to be current with all principal and interest payments due on all its outstanding indebtedness and management expects to continue discussions with its lenders to address the financial covenant situation.

These financial covenant defaults give the lenders the right to accelerate the maturity of the indebtedness outstanding and foreclose on any security interest. Furthermore, Sovereign Bank, N.A, the Company's senior lender, may, at its option, impose a default interest rate with respect to the senior debt outstanding, which is 5% higher than the rate otherwise in effect. To date, the lenders have not taken any such actions.

As of December 31, 2012, the Company had total indebtedness outstanding of approximately $12 million, consisting of approximately $9.0 million of senior debt owed to Sovereign Bank and approximately $3.0 million of subordinated debt owed to Massachusetts Capital Resources Company. The Company's indebtedness is secured by substantially all the accounts and assets of the Company and is guaranteed by its subsidiaries.

The causes for the covenant violations are lower revenue and higher than expected expenses in the Company's Instruments and Contract Research segments during the fiscal quarter ended September 30, 2012 and continuing into the first quarter of fiscal 2013, combined with the continued investment in its Biomedical technologies and its Dual Mode nuclear detection initiative. In addition, the Company incurred a significant, non-recurring charge in the fourth quarter of 2012 of approximately $466,000 to its selling, general and administrative expenses related to costs incurred as a result of a review, under the direction of the Audit Committee of the Board, of certain cash application processes and billing practices of the RMD division. This investigation has been completed and has resulted in modifications in the division's practices and internal controls. The Company does not anticipate additional expenses for this matter.

Management expects to continue discussions with its lenders to address the financial covenant defaults as of September 30, 2012 as described above. These financial covenant defaults continued through the first quarter of fiscal 2013. The Company cannot predict when or whether a resolution of this situation will be achieved.

Liquidity Outlook

Net cash as of December 31, 2012 was $2,472,900 or approximately $943,000 less than the net cash of $3,414,880 at September 30, 2012. The Company does not currently have cash available to satisfy its obligations under its indebtedness if it were to be accelerated or payment demanded. If the Company is not able to resolve its current defaults under its outstanding indebtedness and improve its liquidity through the actions described above, it may not have sufficient liquidity to meet its anticipated cash needs for the next twelve months.

Cash Provided by (Used in) Operating Activities

In total, including the changes accounts receivable and accounts payable and accrued expenses, operating activities used cash of $223,000 for the three months ended December 31, 2012.

Cash Used in Investing and Financing Activities

Cash used for the purchase of property, plant and equipment for the three months ended December 31, 2012 was approximately $316,000. Payments of long term debt for the three months ended December 31, 2012 were $473,000 primarily as part of regularly scheduled payments to Sovereign Bank, N.A., the Company’s senior lender, under the five year Term Debt and Acquisition Line of Credit. Net cash used in financing activities was approximately $466,000 for the three months ended December 31, 2012.

Critical Accounting Policies and Estimates

There have been no material changes in our critical accounting policies or critical accounting estimates since September 30, 2012. We have not adopted any accounting policies since September 30, 2012 that have or will have a material impact on our consolidated financial statements. For further discussion of our accounting policies see the “Summary of Significant Accounting Policies” in the Notes to Consolidated Financial Statements in our Annual Report on Form 10-K for the fiscal year ended September 30, 2012 as well as the notes in this Form 10-Q.

The accounting policies that reflect our more significant estimates, judgments and assumptions and which we believe are the most critical to aid in fully understanding and evaluating our reported financial results include the following:

Revenue Recognition

Revenue from sales of products is recognized at the time title and the risks and rewards of ownership pass. Revenue from research and development activities is derived generally from the following types of contracts: reimbursement of costs plus fees, fixed price or time and material type contracts. Revenue is recognized when the products are shipped per customers’ instructions, the contract has been executed, the contract or sales price is fixed or determinable, delivery of services or products has occurred and the Company’s ability to collect the contract price is considered reasonably assured.

Government funded services revenues from cost plus contracts are recognized as costs are incurred on the basis of direct costs plus allowable indirect costs and an allocable portion of the contracts’ fixed fees. Revenue from fixed-type contracts is recognized under the percentage of completion method with estimated costs and profits included in contract revenue as work is performed. Revenues from time and materials contracts are recognized as costs are incurred at amounts generally commensurate with billing amounts. Recognition of losses on projects is taken as soon as the loss is reasonably determinable.

The majority of the Company’s contract research revenue is derived from the United States government and government related contracts. Such contracts have certain risks which include dependence on future appropriations and administrative allotment of funds and changes in government policies. Costs incurred under United States government contracts are subject to audit. The Company believes that the results of such audits will not have a material adverse effect on its financial position or its results of operations.

Goodwill

Goodwill is subject to an annual impairment test. We consider many factors which may indicate the requirement to perform additional, interim impairment tests. These include:

A significant adverse long term outlook for any of our industries;

An adverse finding or rejection from a regulatory body involved in new product regulatory approvals;

Failure of an anticipated commercialization product line;

Unanticipated competition or a disruptive technology introduction;

The testing for recoverability under the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10 of a significant asset group within a reporting unit;

A loss of key personnel; and

An expectation that a reporting unit carrying goodwill, or a significant portion of a reporting unit, will be sold or otherwise disposed of.

Goodwill is tested by reviewing the carrying value compared to the fair value at the reporting unit level. Fair value for the reporting unit is derived using the income approach. Under the income approach, fair value is calculated based on the present value of estimated future cash flows. Assumptions by management are necessary to evaluate the impact of operating and economic changes and to estimate future cash flows. Management’s evaluation includes assumptions on future growth rates and cost of capital that are consistent with internal projections and operating plans.

The Company generally performs its annual impairment testing of goodwill during the fourth quarter of its fiscal year, or more frequently if events or changes in circumstances indicate that the assets might be impaired. The Company tests impairment at the reporting unit level using the two-step process. The Company’s primary reporting units tested for impairment are Radiation Monitoring Devices, which comprises our Contract Research segment, Dynasil Products (previously known as RMD Instruments), which is a component of our Instruments segment, and Hilger Crystals, also a component of our Optics segment.

The carrying value of goodwill in our Instruments segment exceeded the new residual fair value of goodwill in the fourth quarter of 2012, and, as a result, the Company recorded a pre-tax impairment loss of $2,284,499 in the quarter ended September 30, 2012.

Intangible Assets

The Company’s intangible assets consist of an acquired customer base of Optometrics, LLC, acquired customer relationships and trade names of RMD Instruments, LLC, and acquired backlog and know-how of Radiation Monitoring Devices, Inc. and purchased biomedical technologies within the Biomedical Segment. The Company amortizes its intangible assets with definitive lives over their useful lives, which range from 4 to 15 years, based on the time period the Company expects to receive the economic benefit from these assets. No impairment charge was recorded during the periods ended December 31, 2012 and 2011.

Impairment of Long-Lived Assets

The Company’s long-lived assets include property, plant and equipment and intangible assets subject to amortization. The Company evaluates long-lived assets for recoverability whenever events or changes in circumstances indicate that an asset may have been impaired. In evaluating an asset for recoverability, the Company estimates the future cash flow expected to result from the use of the asset and eventual disposition. If the expected future undiscounted cash flow is less than the carrying amount of the asset, an impairment loss, equal to the excess of the carrying amount over the fair value of the asset, is recognized.

Allowance for Doubtful Accounts Receivable

The Company performs ongoing credit evaluations of our customers and adjust credit limits based upon payment history and the customer's current credit worthiness, as determined by our review of their current credit information. We continuously monitor collections and payments from our customers and maintain a provision for estimated credit losses based upon our historical experience and any specific customer collection issues that we have identified. While such credit losses have historically been minimal, within our expectations and the provisions established, we cannot guarantee that we will continue to experience the same credit loss rates that we have in the past. A significant change in the liquidity or financial position of any of our significant customers could have a material adverse effect on the collectability of our accounts receivable and our future operating results.

Stock-Based Compensation

The Company accounts for stock-based compensation using fair value. Compensation costs are recognized for stock options granted to employees and directors. Options and warrants granted to employees and non-employees are recorded as an expense over the requisite service period based on the grant date estimated fair value of the grant, determined using the Black-Scholes option pricing model.

Income Taxes

As part of the process of preparing our consolidated financial statements, we are required to estimate our income tax provision (benefit) in each of the jurisdictions in which we operate. This process involves estimating our current income tax provision (benefit) together with assessing temporary differences resulting from differing treatment of items for tax and accounting purposes. These differences result in deferred tax assets and liabilities, which are included within our consolidated balance sheets. We regularly evaluate our ability to recover the reported amount of our deferred income taxes considering several factors, including our estimate of the likelihood of the Company generating sufficient taxable income in future years during the period over which temporary differences reverse.

RECENTLY ISSUED ACCOUNTING STANDARDS

In June 2011, the FASB issued Accounting Standards Update 2011-05 (“ASU 2011-05”), Comprehensive Income (Topic 220), Presentation of Comprehensive Income. ASU 2011-05 eliminates the current option to report other comprehensive income and its components in the statement of changes in stockholder’s equity. In addition, the new guidance requires consecutive presentation of the statement of net income and other comprehensive income with the presentation of reclassification adjustments from other comprehensive income to net income on the face of the financial statements. In December 2011, the FASB issued Accounting Standards Update 2011-12 (“ASU 2011-12”), Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05, which is an update to ASU 2011-05. This amendment indefinitely defers the guidance relating to the presentation of reclassification adjustments. ASUs 2011-05 and 2011-12 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011, with early adoption permitted. The Company adopted ASU 2011-05 and ASU 2011-12 effective March 31, 2012 with the effect being a change in financial statement presentation.

In September 2011, the FASB issued Accounting Standards Update 2011-08 (“ASU 211-08”), Intangibles—Goodwill and Other (Topic 350), Testing Goodwill for Impairment, to simplify how entities test goodwill for impairment. ASU 2011-08 allows entities to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If a greater than 50 percent likelihood exists that the fair value is less than the carrying amount, then a two-step goodwill impairment test as described in Topic 350 must be performed. The qualitative assessment is optional, allowing companies to go directly to the quantitative assessment. The guidance provided by this update becomes effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. This new standard is effective for the Company beginning in fiscal 2013. The Company does not expect it to have a material impact on its consolidated financial statements.

In May 2011, the FASB issued ASU No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS. The amendments result in a consistent definition of fair value and common requirements for measurement of and disclosure regarding fair value between U.S. GAAP and International Financial Reporting Standards. Specifically, the amendments clarify the application of existing fair value measurement and disclosure requirements, including: a) application of the highest and best use and valuation premise concepts, b) measurement of the fair value of an instrument classified in a reporting entity's shareholders equity, and c) quantitative disclosure about the unobservable inputs used in a fair value measurement that is categorized within Level 3 of the fair value hierarchy. The amendments also change a particular principle or requirement for fair value measurement and disclosure, including: a) measurement of the fair value of financial instruments that are managed within a portfolio, b) application of premiums and discounts in a fair value measurement, and c) additional disclosure about fair value measurements. This new standard has been adopted as of October 1, 2012 and did not have a material impact on its consolidated financial statements.

Forward-Looking Statements

The statements contained in this Quarterly Report on Form 10-Q which are not historical facts, are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements regarding future events and our future results are based on current expectations, estimates, forecasts, and projections and the beliefs and assumptions of our management, including, without limitation, our expectations regarding results of operations, our default under the financial covenants under our loan agreements with Sovereign Bank and Massachusetts Capital Resource Company, the commercialization of our products including our dual mode detectors, our development of new technologies including at Dynasil Biomedical, the adequacy of our current financing sources to fund our current operations, our growth initiatives, our capital expenditures and the strength of our intellectual property portfolio. These forward-looking statements may be identified by the use of words such as “may,” “could,” “expect,” “estimate,” “anticipate,” “continue” or similar terms, though not all forward-looking statements contain such words. The actual results of the future events described in such forward-looking statements could differ materially from those stated in such forward-looking statements due to a number of important factors. These factors that could cause actual results to differ from those anticipated or predicted include, without limitation, our ability to resolve our current default under our outstanding indebtedness, our ability to develop and commercialize our products, including obtaining regulatory approvals, the size and growth of the potential markets for our products and our ability to serve those markets, the rate and degree of market acceptance of any of our products, our ability to address our material weaknesses in our internal controls, general economic conditions, costs and availability of raw materials and management information systems, our ability to obtain and maintain intellectual property protection for our products, competition, the loss of key management and technical personnel, our ability to obtain timely payment of our invoices to governmental customers, litigation, the effect of governmental regulatory developments, the availability of financing sources, our ability to identify and execute on acquisition opportunities and integrate such acquisitions into our business, and seasonality, as well as the uncertainties set forth in the Company’s Annual Report on Form 10-K, including the risk factors contained in Item 1a, and from time to time in the Company's other filings with the Securities and Exchange Commission. The Company disclaims any intention or obligation to update any forward-looking statements, whether as a result of new information, future events or otherwise.

ITEM 3 Quantitative and Qualitative Disclosures About Market Risk.

Dynasil, as a smaller reporting company, is not required to complete this item.

ITEM 4 Controls and Procedures

Evaluation of Disclosure Controls and Procedures.

Our Interim Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of our disclosure controls and procedures as of December 31, 2012. The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the company’s management, including its principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure. Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Based on the evaluation of our disclosure controls and procedures as of December 31, 2012, our Interim Chief Executive Officer and our Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures were not effective.

As disclosed in our Annual Report on Form 10-K for the year ended September 30, 2012, which was filed with the SEC on January 15, 2013 (the “Form 10-K”), we identified material weaknesses in our internal control over financial reporting as of September 30, 2012. Internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) are an integral part of disclosure controls and procedures. These material weaknesses, which are described in detail in the Form 10-K, can be summarized as relating to: (i) inadequate and ineffective monitoring controls,(ii) inadequate and ineffective control over the periodic financial close process and (iii) inadequate and ineffective controls over cash accounts and accounts receivable function at our RMD division.

The measures that we have identified to address the material weaknesses are discussed in detail in our Form 10-K. We expect to continue to develop our remediation plans and implement additional measures to make necessary improvements to our internal control over financial reporting. We expect that our remediation efforts, including design, implementation and testing will continue throughout fiscal year 2013, although the material weakness will not be considered remediated until our controls are operational for a period of time, tested, and management concludes that these controls are operating effectively.

Changes in Internal Control Over Financial Reporting

There have been changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during our last fiscal quarter that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. We have begun to implement measures to address the material weaknesses identified in our annual report on internal control over financial reporting. Specifically, during the first fiscal quarter, within our RMD division, we have begun to implement new timekeeping practices and procedures that are more automated, including an electronic time-keeping system integrated with our payroll and human resource systems. Further, legacy bank accounts relating to the acquisition of RMD in 2008 have been closed and improvements in the controllership function of this division have been implemented, including new personnel, increased training and improved controls. We have also begun to implement an improved purchase order and receiving system to record vendor purchase orders to provide visibility into receipts in order to properly accrue for goods received.

PART II – OTHER INFORMATION

ITEM 6 Exhibits

(a) Exhibits and index of Exhibits

10.01 Omnibus Amendment to Leases, dated December 6, 2012, filed as Exhibit 10.1 to Form 8-K filed on December 12, 2012, and incorporated herein by reference.

10.02 Employment Letter of Thomas C. Leonard, dated January 4, 2013, filed as Exhibit 10.1 to Form 8-K filed on January 10, 2013, and incorporated herein by reference.

31.1(a) Rule 13a-14(a)/15d-14(a) Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.1(b) Rule 13a-14(a)/15d-14(a) Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1 Section 1350 Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002(furnished but not filed for purposes of the Securities Exchange Act of 1934)

99.1 Press release, dated February 13, 2013 issued by Dynasil Corporation of America announcing its financial results for the quarter ended December 31, 2012.

101** The following materials from Dynasil Corporation of America’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2012, formatted in XBRL (eXtensible Business Reporting Language); (i) Consolidated Balance Sheets as of December 31, 2012 and September 30, 2012, (ii) Consolidated Statements of Operations for the three months ended December 31, 2012 and 2011, (iii) Consolidated Statements of Changes in Stockholders’ Equity for the three months ended December 31, 2012; (iv) Consolidated Statements of Cash Flows for the three months ended December 31, 2012 and 2011, and (v) Notes to Consolidated Financial Statements.

** Pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities and Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

DYNASIL CORPORATION OF AMERICA

BY:	/s/ Peter Sulick	DATED: February 13, 2013
	Peter Sulick,
	Interim Chief Executive Officer and Interim President

/s/ Thomas C. Leonard		DATED: February 13, 2013
Thomas C. Leonard,
Chief Financial Officer

EX-31.1 2 v332547_ex31-1a.htm EXHIBIT 31.1A

EXHIBIT 31.1 (a)

CERTIFICATION PURSUANT TO RULE 13a–14(a)/15d-14(a) and SECTION 302 OF THE SARBANES-OXLEY ACT

I, Peter Sulick, certify that:

1. I have reviewed this Form 10-Q of Dynasil Corporation of America;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15 d-15(f))for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: February 13, 2013	/s/ Peter Sulick
	Peter Sulick
	Interim Chief Executive Officer and Interim President

EX-31.1 3 v332547_ex31-1b.htm EXHIBIT 31.1B

EXHIBIT 31.1 (b)

CERTIFICATION PURSUANT TO RULE 13a–14(a)/15d-14(a) and SECTION 302 OF THE SARBANES-OXLEY ACT

I, Thomas Leonard, certify that:

1. I have reviewed this Form 10-Q of Dynasil Corporation of America;

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: February 13, 2013	/s/ Thomas C. Leonard
	Thomas C. Leonard
	Chief Financial Officer

EX-32.1 4 v332547_ex32-1.htm EXHIBIT 32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO 18 U.S.C.SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of DYNASIL CORPORATION OF AMERICA (the "Company") on Form 10Q for the period ended December 31, 2012 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Peter Sulick, Interim Chief Executive Officer and President of the Company and Thomas C. Leonard, Chief Financial Officer of the Company, each certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of his knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

	/s/ Peter Sulick
	Peter Sulick
	Interim Chief Executive Officer and Interim President

	/s/ Thomas C. Leonard
	Thomas C. Leonard
	Chief Financial Officer

February 13, 2013

EX-99.1 5 v332547_ex99-1.htm EXHIBIT 99.1

Contacts:

Patty Kehe
Corporate Secretary
Dynasil Corporation of America
Phone: (617) 668-6855
pkehe@dynasil.com

David Calusdian
Executive Vice President and Partner
Sharon Merrill
617.542.5300
DYSL@InvestorRelations.com

Dynasil Corporation of America Reports
First Quarter Fiscal 2013 Financial Results
Company to Host Earnings Conference Call at 5:00 p.m. (ET) Today

Watertown, MA, February 13, 2013 – Dynasil Corporation of America (NASDAQ: DYSL), a leading developer of sensing, detection and analysis technology for homeland security, medical and industrial applications, today announced financial results for the fiscal 2013 first quarter ended December 31, 2012.

“Our first-quarter results underscore our focus on right-sizing the cost structure of our various businesses as we work to conserve cash, work through our debt issues and achieve profitability,” said Dynasil Chairman and Interim CEO Peter Sulick. “In the first quarter of fiscal 2013 we were able to reduce operating expenses to their lowest level in five quarters,” said Dynasil Chairman and Interim CEO Peter Sulick. “Total operating expenses decreased from the first quarter of 2012 and were down 5.5% on a sequential basis. General and administrative expenses, which represent a significant component of our total operating expenses, have declined by over $300,000 as compared to the first quarter of fiscal year 2012.

Net revenue for the first quarter of fiscal 2013 was $10.6 million, compared with $12.1 million for the first quarter of fiscal 2012. Contract Research revenues declined to $4.9 million from $6.2 million in the first quarter of fiscal 2012, primarily due to lower billable material and subcontractor costs in the 2013 period. The Company’s Contract Research backlog has remained consistent at nearly 18 months. Instruments segment revenues were $1.3 million in the first quarter of fiscal 2013 compared with $2.0 million for the 2012 comparable period. The Company attributes this result to customers delaying the purchase of two existing products, a lead paint analyzer and gamma medical probe, in anticipation of the availability of new versions of these products. Dynasil has completed development work on both refreshed products, which are awaiting required regulatory approvals. Offsetting these revenue decreases were increases in the Company’s Optics business of approximately $300,000.

Gross profit for the first quarter of 2013 totaled $4.6 million, or 43.8% of net revenue, compared with $5.1 million, or 42.3% of revenue for the first quarter of fiscal 2012.

Total operating expenses for the first quarter of fiscal 2013 declined to $4.8 million from $4.9 million for the same period of 2012.

Dynasil reported a net loss for the fiscal 2013 first quarter of $0.4 million, or $0.03 per share, compared with net income of $0.4 million, or $0.02 per diluted share, for the same period of 2012.

On December 31, 2012, the Company announced it is in default of certain financial covenants set forth in the terms of its outstanding indebtedness with respect to its fiscal year ended September 30, 2012. The Company continues to be current with all principal and interest payments due on all its outstanding indebtedness and management expects to continue discussions with its lenders to address the financial covenant situation. However, the Company cannot predict when or whether a resolution of this situation will be achieved.

Recent Highlights: Delivery of Pilot Production Order to Thermo Fisher Scientific

In January 2013, Dynasil announced that Thermo Fisher Scientific Inc. (NYSE: TMO) is integrating the Company’s proprietary gamma and neutron scintillator detection technology, known as CLYC, into the Thermo Fisher Scientific RadEye® GN+ Personal Radiation Detector. The device is being deployed to homeland security, defense and law enforcement agencies worldwide.

“We are excited about the prospects of our CLYC dual mode scintillator crystals for homeland security applications as well as other large market opportunities,” Sulick said. “In addition to being able to identify illicit nuclear materials and other threats, our CLYC crystals have broad applicability in industries such as well-logging, where they are used to determine the presence of rocks, minerals, oil, gas and other substances of value. Our Hilger Crystals business unit, which is commercializing this program with support from our RMD business, continues to significantly enhance the CLYC production processes. We have received expressions of interest in CLYC from several prospective customers, and are engaged in design activity on a number of fronts.”

Conference Call Information

Dynasil will host a conference call for investors and analysts at 5:00 p.m. ET today. The call will be hosted by Chairman and Interim CEO and President Peter Sulick and Chief Financial Officer Thomas Leonard. Those who wish to listen to the conference call should visit the Investor Information section of the Company’s website at www.dynasil.com. The call also may be accessed by dialing (877) 407-5790 or (201) 689-8328. For interested individuals unable to join the live conference call, a webcast replay will be available on the Company’s website for one year.

About Dynasil

Dynasil Corporation of America (NASDAQ: DYSL) develops and manufactures detection and analysis technology, precision instruments and optical components for the homeland security, medical and industrial markets. Combining world-class technology with expertise in research and materials science, Dynasil is commercializing products including dual-mode radiation detection solutions for Homeland Security and commercial applications, probes for medical imaging and sensors for non-destructive testing. The Company is building a relationship with the Mayo Clinic to develop early-stage opportunities such as advanced biomedical technologies. Dynasil has an impressive and growing portfolio of issued and pending U.S. patents. The Company is based in Watertown, Massachusetts, with additional operations in Mass., Minn., NY, NJ and the United Kingdom. More information about the Company is available at www.dynasil.com.

Forward-looking Statements

This news release may contain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements regarding future events and our future results are based on current expectations, estimates, forecasts, and projections and the beliefs and assumptions of our management, including, without limitation, our expectations regarding results of operations, the commercialization of our products including our dual mode detectors, the adequacy of our current financing sources to fund our current operations, our growth initiatives, our capital expenditures and the strength of our intellectual property portfolio. These forward-looking statements may be identified by the use of words such as “may,” “could,” “expect,” “estimate,” “anticipate,” “continue” or similar terms, though not all forward-looking statements contain such words. The actual results of the future events described in such forward-looking statements could differ materially from those stated in such forward-looking statements due to a number of important factors. These factors that could cause actual results to differ from those anticipated or predicted include, without limitation, our ability to resolve our current default under our outstanding indebtedness, our ability to develop and commercialize our products, including obtaining regulatory approvals, the size and growth of the potential markets for our products and our ability to serve those markets, the rate and degree of market acceptance of any of our products, our ability to address our material weaknesses in our internal controls, general economic conditions, costs and availability of raw materials and management information systems, our ability to obtain and maintain intellectual property protection for our products, competition, the loss of key management and technical personnel, our ability to obtain timely payment of our invoices to governmental customers, litigation, the effect of governmental regulatory developments, the availability of financing sources, our ability to identify and execute on acquisition opportunities and integrate such acquisitions into our business, and seasonality, as well as the uncertainties set forth in the Company’s Annual Report on Form 10-K, including the risk factors contained in Item 1a, and from time to time in the Company's other filings with the Securities and Exchange Commission. The Company disclaims any intention or obligation to update any forward-looking statements, whether as a result of new information, future events or otherwise.

# # #

Dynasil Corporation of America and Subsidiaries

Consolidated Balance Sheets

	31-Dec		30-Sep
	2012		2012
	(Unaudited)
ASSETS
Current Assets
Cash and cash equivalents	$	2,471,900	$	3,414,880
Accounts receivable, net		4,849,552		5,475,142
Cost in excess of billings and unbilled receivables		1,941,547		1,735,798
Inventories, net of reserves		3,550,710		3,271,700
Deferred tax asset		126,187		126,187
Prepaid expenses and other current assets		1,401,925		1,334,649
Total current assets		14,341,821		15,358,356

Property, Plant and Equipment, net		5,093,097		4,984,150
Other Assets
Intangibles, net		6,527,608		6,703,305
Goodwill		10,264,499		10,254,160
Deferred financing costs, net		152,650		165,457
Total other assets		16,944,757		17,122,922

Total Assets	$	36,379,675	$	37,465,428

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
Current portion of long-term debt	$	11,511,905	$	11,984,492
Accounts payable		2,807,421		2,416,397
Deferred revenue		826,880		694,672
Accrued expenses and other liabilities		1,951,680		2,809,580
Total current liabilities		17,097,886		17,905,141

Long-term Liabilities
Pension liability		342,848		345,443
Deferred tax liability		365,328		371,256
Total long-term liabilities		708,176		716,699

Stockholders' Equity		18,573,613		18,843,588

Total Liabilities and Stockholders' Equity	$	36,379,675	$	37,465,428

Dynasil Corporation of America

Consolidated Statement of Operations

(Unaudited)

	Three Months Ended
	December 31,
	2012			2011
Net revenue	$	10,553,275		$	12,132,295
Cost of revenue		5,926,409			7,005,347
Gross profit		4,626,866			5,126,948
Operating expenses:
Sales and marketing expenses		479,878			392,801
Research and development expenses		637,129			519,395
General and administrative expenses		3,701,146			4,028,424
Total operating expenses		4,818,153			4,940,620
Income (loss) from operations		(191,287	)		186,328
Interest expense, net		186,767			124,157
Income (loss) before income tax (benefit) provision		(378,044	)		62,171
Income tax (benefit) provision		1,298			(308,167	)
Net income (loss)	$	(379,342	)	$	370,338

Net Income (loss)	$	(379,342	)	$	370,338
Other comprehensive income (loss):
Foreign currency translation		29,739			(60,360	)
Total comprehensive income (loss)	$	(349,603	)	$	309,978

Basic net income per common share	$	(0.03	)	$	0.02
Diluted net income per common share	$	(0.03	)	$	0.02

Weighted average shares outstanding
Basic		14,673,356			15,583,103
Diluted		14,673,356			15,683,834

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Note 1 - Basis of Presentation and Ability to Continue as a Going Concern The accompanying consolidated balance sheet as of December 31, 2012, the consolidated statements of operations and comprehensive income (loss) for the three months ended December 31, 2012 and 2011, changes in stockholders’ equity for the three months ended December 31, 2012 and cash flows for the three months ended December 31, 2012 and 2011 of Dynasil Corporation of America and subsidiaries (the “Company”), and the related information contained in these notes have been prepared by management and are unaudited. In the opinion of management, all adjustments (which include normal recurring and nonrecurring items) necessary to present fairly the financial position, results of operations and cash flows in conformity with generally accepted accounting principles for the periods presented have been made. Interim operating results are not necessarily indicative of operating results for a full year. The preparation of our unaudited consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Certain information and note disclosures normally included in the Company's annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. These consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company's September 30, 2012 Annual Report on Form 10-K previously filed by the Company with the Securities and Exchange Commission. The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates continuation of the Company as a going concern. However, the Company has failed to comply with the financial covenants set forth in the terms of its outstanding loan agreements and sustained a substantial loss from operations for the year ended September 30, 2012. The Company has continued to sustain losses from operations for the three months ended December 31, 2012. These factors raise substantial doubt over the Company’s ability to continue as a going concern. The Company continues to be in default of the financial covenants set forth in the terms of its loan agreements for its fiscal first quarter ended December 31, 2012. These covenants require the Company to maintain specified ratios of earnings before interest, taxes, depreciation and amortization (EBITDA) to fixed charges and to total/senior debt. A default gives the lenders the right to accelerate the maturity of the outstanding indebtedness. Furthermore, Sovereign Bank, N.A, the Company’s senior lender, may, at its option, impose a default interest rate with respect to the senior debt outstanding, which is 5% higher than the rate otherwise in effect. To date, the lenders have not taken any such actions. However, the Company cannot predict when or whether a resolution of this situation will be achieved. The Company is current with all principal and interest payments due on all its outstanding indebtedness through February 13, 2013, the date of this filing, and management is engaged in discussions with its senior lender to address the financial covenant situation. Because of the uncertainty of any resolution of the covenant violations and possibility of an acceleration of the indebtedness by the lenders, the Company reclassified all of its outstanding indebtedness as a current liability in the accompanying consolidated balance sheets. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and positive cash flows and/or to obtain the necessary financing from shareholders or other sources to meet its outstanding obligations and repay its liabilities arising from normal business operations when they become due. In view of the matters described in the preceding paragraphs, recoverability of a major portion of the recorded asset amounts shown in the accompanying consolidated balance sheet is dependent upon the continued operations of the Company. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence. The Company has recently taken and will continue to take actions to improve its liquidity, including the implementation of a number of initiatives designed to conserve cash, optimize profitability and right-size the cost structure of its various businesses. The Company has retained Argus Management Corporation and Mirus Capital as financial advisors to assist it in evaluating strategic and restructuring alternatives, including the potential sale of product lines and/or a Company division. While the Company is actively considering such strategic alternatives, there can be no assurances that any such transaction will occur, or, if a transaction is completed, it will be on terms favorable to the Company. The Company does not currently have cash available to satisfy its obligations under its indebtedness if it were to be accelerated or payment demanded. If the Company is not able to resolve its current defaults under its outstanding indebtedness and improve its liquidity through the actions described above, it may not have sufficient liquidity to meet its anticipated cash needs for the next twelve months. We consider events or transactions that have occurred after the unaudited consolidated balance sheet date of December 31, 2012, but prior to the filing of the unaudited consolidated financial statements with the SEC on this Form 10-Q, to provide additional evidence relative to certain estimates or to identify matters that require additional disclosure, as applicable. Subsequent events have been evaluated through the date of the filing of this Quarterly Report on Form 10-Q with the SEC.

Note 2 –Debt Classification The Company was in default of certain financial covenants set forth in the terms of its outstanding indebtedness as of December 31, 2012 and September 30, 2012. Based on the covenant violations and the resulting possibility of an acceleration of the indebtedness by the lenders, all of the outstanding indebtedness of the Company has been classified as current liabilities in the accompanying balance sheets.

Note 3 - Inventories Inventories are stated at the lower of average cost or market. Cost is determined using the first-in, first-out (FIFO) method. Inventories consist of raw materials, work-in-process and finished goods. The Company evaluates inventory levels and expected usage on a periodic basis and records, as a charge to cost of revenue, any amounts required to reduce the carrying value to net realizable value. Inventories, net of reserves, consists of the following: <table style="width: 65%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td style="text-align: center; vertical-align: top;" nowrap="nowrap"> </td><td style="text-align: center; vertical-align: top;" nowrap="nowrap"> </td><td style="text-align: center; vertical-align: top;" colspan="2" nowrap="nowrap">December 31,</td><td style="text-align: center; vertical-align: top;" nowrap="nowrap"> </td><td style="text-align: center; vertical-align: top;" nowrap="nowrap"> </td><td style="text-align: center; vertical-align: top;" colspan="2" nowrap="nowrap">September 30,</td><td style="text-align: center; vertical-align: top;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">2012</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">2012</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 58%;">Raw Materials</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 18%;">2,334,613</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 18%;">2,096,681</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td>Work-in-Process</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">689,134</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">885,328</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Finished Goods</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">526,963</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">289,691</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">3,550,710</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">3,271,700</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table>

Note 4 – Costs in Excess of Billings and Unbilled Receivables Costs in excess of billings and unbilled receivables relate to research and development contracts and consist of actual revenues earned under the contracts which have not yet been billed to customers.

Note 5 – Intangible Assets Intangible assets at December 31, 2012 and September 30, 2012 consist of the following: <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Useful</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Gross</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Accumulated</td><td style="font-weight: bold;"> </td><td> </td><td colspan="2"> </td><td> </td></tr><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; font-weight: bold;">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Life (years)</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Amount</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Amortization</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Net</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 31%;">Acquired Customer Base</td><td style="width: 1%;"> </td><td style="text-align: center; width: 1%;"> </td><td style="text-align: center; width: 15%;">5-15</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 14%;">7,858,775</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 14%;">2,387,612</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 14%;">5,471,163</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Know How</td><td> </td><td style="text-align: center;"> </td><td style="text-align: center;">15</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">512,000</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">172,115</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">339,885</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Trade Names</td><td> </td><td style="text-align: center;"> </td><td style="text-align: center;">15 - Indefinite</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">558,435</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">66,872</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">491,563</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Biomedical Technologies</td><td style="padding-bottom: 1pt;"> </td><td style="text-align: center; padding-bottom: 1pt;"> </td><td style="text-align: center; padding-bottom: 1pt;">5</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">300,000</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">75,003</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">224,997</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="text-align: center; padding-bottom: 2.5pt;"> </td><td style="text-align: center; padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">9,229,210</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">2,701,602</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">6,527,608</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table> <table style="width: 90%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Useful</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Gross</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Accumulated</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2"> </td><td style="font-weight: bold;"> </td></tr><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; font-weight: bold;">September 30, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Life (years)</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Amount</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Amortization</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Net</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 31%;">Acquired Customer Base</td><td style="width: 1%;"> </td><td style="text-align: center; width: 1%;"> </td><td style="text-align: center; width: 15%;">5-15</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 14%;">7,858,775</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 14%;">2,257,533</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 14%;">5,601,242</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Know How</td><td> </td><td style="text-align: center;"> </td><td style="text-align: center;">15</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">512,000</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">145,147</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">366,853</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Trade Names</td><td> </td><td style="text-align: center;"> </td><td style="text-align: center;">15 - Indefinite</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">558,435</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">63,222</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">495,213</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Biomedical Technologies</td><td style="padding-bottom: 1pt;"> </td><td style="text-align: center; padding-bottom: 1pt;"> </td><td style="text-align: center; padding-bottom: 1pt;">5</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">300,000</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">60,003</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">239,997</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="text-align: center; padding-bottom: 2.5pt;"> </td><td style="text-align: center; padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">9,229,210</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">2,525,905</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">6,703,305</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table> Amortization expense for the three months ended December 31, 2012 and 2011 was $181,268 and $162,803respectively. Estimated amortization expense for each of the next five fiscal years is as follows: <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2013 (9 Months)</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2014</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2015</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2016</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">2017</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Thereafter</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">Total</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 16%;">Acquired Customer Base</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 9%;">406,961</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 9%;">542,615</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 9%;">542,615</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 9%;">542,615</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 9%;">542,615</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 9%;">2,893,742</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 9%;">5,471,163</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Know How</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">25,600</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">34,133</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">34,133</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">34,133</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">34,133</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">177,753</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">339,885</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Trade Names</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">10,950</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">14,600</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">14,600</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">14,600</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">14,600</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">81,992</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">151,342</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Biomedical Technologies</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">45,000</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">60,000</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">60,000</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">59,997</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">-0-</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">-0-</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">224,997</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">488,511</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">651,348</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">651,348</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">651,345</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">591,348</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">3,153,487</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">6,187,387</td></tr></table>

Note 6 – Goodwill  Goodwill is subject to an annual impairment test. We consider many factors which may indicate the requirement to perform additional, interim impairment tests. These include: <table style="margin-top: 0pt; width: 100%; font: 10pt times new roman, times, serif; margin-bottom: 0pt;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="width: 24pt;"></td><td style="width: 18pt;">·</td><td style="text-align: justify;">A significant adverse long term outlook for any of our industries;</td></tr></table><table style="margin-top: 0pt; width: 100%; font: 10pt times new roman, times, serif; margin-bottom: 0pt;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="width: 24pt;"></td><td style="width: 18pt;">·</td><td style="text-align: justify;">An adverse finding or rejection from a regulatory body involved in new product regulatory approvals;</td></tr></table><table style="margin-top: 0pt; width: 100%; font: 10pt times new roman, times, serif; margin-bottom: 0pt;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="width: 24pt;"></td><td style="width: 18pt;">·</td><td style="text-align: justify;">Failure of an anticipated commercialization of a product or product line;</td></tr></table><table style="margin-top: 0pt; width: 100%; font: 10pt times new roman, times, serif; margin-bottom: 0pt;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="width: 24pt;"></td><td style="width: 18pt;">·</td><td style="text-align: justify;">Unanticipated competition or the introduction of a disruptive technology; </td></tr></table><table style="margin-top: 0pt; width: 100%; font: 10pt times new roman, times, serif; margin-bottom: 0pt;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="width: 24pt;"></td><td style="width: 18pt;">·</td><td>The testing for recoverability under the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10 of a significant asset group within a reporting unit;</td></tr></table><table style="margin-top: 0pt; width: 100%; font: 10pt times new roman, times, serif; margin-bottom: 0pt;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="width: 24pt;"></td><td style="width: 18pt;">·</td><td>A loss of key personnel; and</td></tr></table><table style="margin-top: 0pt; width: 100%; font: 10pt times new roman, times, serif; margin-bottom: 0pt;" cellspacing="0" cellpadding="0"><tr style="vertical-align: top;"><td style="width: 24pt;"></td><td style="width: 18pt;">·</td><td>An expectation that a reporting unit carrying goodwill, or a significant portion of a reporting unit, will be sold or otherwise disposed of. </td></tr></table> There were no changes, aside from foreign exchange rate fluctuations, in the carrying value of goodwill during the three months ended December 31, 2012.

Note 7 – Earnings (Loss) Per Common Share  Basic earnings (loss) per common share is computed by dividing the net income applicable or loss attributable to common shares by the weighted average number of common shares. Diluted earnings per common share adjusts basic earnings per share for the effects of common stock options, common stock warrants, convertible preferred stock and other potential dilutive common shares outstanding during the periods. For purposes of computing diluted earnings per share, 100,731 common share equivalents related to stock options were assumed to be outstanding for the three months ended December 31, 2011. For the three months ended December 31, 2012, no common share equivalents related to stock options were included in the calculation of dilutive shares since there was a loss from continuing operations and the inclusion of common share equivalents would be anti-dilutive. Also, if the Company had not been in a loss position as of December 31, 2012, 116,834 shares of restricted stock would have been considered in the denominator used to calculate diluted earnings per common share. In addition, as of December 31, 2012 and 2011, common stock options for 774,483 and 815,624 shares, respectively, with exercise prices above current quarterly average market price per share have been excluded from the calculation of dilutive earnings per share since their effect is also anti-dilutive. The computation of the weighted shares outstanding for the three months ended December 31 is as follows: <table style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2011</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td>Weighted average shares outstanding</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-left: 0.25in; width: 66%;">Basic</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 14%;">14,673,356</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 14%;">15,583,103</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-left: 0.25in;">Effect of dilutive securities</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt; padding-left: 27pt;">Stock Options</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">0</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">100,731</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 2.5pt; padding-left: 0.25in;">Dilutive Average Shares Outstanding</td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">14,673,356</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">15,683,834</td></tr></table>

Note 8 - Stock Based Compensation The fair value of the stock options granted is estimated at the date of grant using the Black-Scholes option pricing model. A summary of stock option activity for the three months ended December 31, 2012 is presented below: <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; color: black; font-weight: bold;" colspan="2" nowrap="nowrap">Options Outstanding</td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; color: black; font-weight: bold;" colspan="2" nowrap="nowrap">Weighted Average Exercise Price per Share ($)</td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; color: black; font-weight: bold;" colspan="2" nowrap="nowrap">Weighted Average Remain Contractual Term (in Years)</td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 2.5pt; width: 61%; color: black;">Balance at September 30, 2012</td><td style="padding-bottom: 2.5pt; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 10%; color: black;">794,483</td><td style="text-align: left; padding-bottom: 2.5pt; width: 1%; color: black;"> </td><td style="padding-bottom: 2.5pt; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 10%; color: black;">3.34</td><td style="text-align: left; padding-bottom: 2.5pt; width: 1%; color: black;"> </td><td style="padding-bottom: 2.5pt; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 10%; color: black;">1.75</td><td style="text-align: left; padding-bottom: 2.5pt; width: 1%; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt; color: black;">Outstanding and exercisable at September 30, 2012</td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">794,483</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">3.34</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">1.75</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="color: black;">Granted</td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">0</td><td style="text-align: left; color: black;"> </td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">0</td><td style="text-align: left; color: black;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="color: black;">Exercised</td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">0</td><td style="text-align: left; color: black;"> </td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">0</td><td style="text-align: left; color: black;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 1pt; color: black;">Cancelled</td><td style="padding-bottom: 1pt; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: left; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: right; color: black;">(20,000</td><td style="text-align: left; padding-bottom: 1pt; color: black;">)</td><td style="padding-bottom: 1pt; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: left; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: right; color: black;">4.06</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="text-align: right; padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-bottom: 2.5pt; color: black;">Balance at December 31, 2012</td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">  </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">774,483</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">3.32</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">1.54</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt; color: black;">Outstanding and exercisable at December 31, 2012</td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">  </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">774,483</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">3.32</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">1.54</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td></tr></table> A summary of restricted stock activity for the three months ended December 31, 2012 and 2011 is presented below: <table style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" nowrap="nowrap">Restricted Stock Activity for the Three Months ended December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">Shares</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">Weighted-Average Grant-Date Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 52%; color: black;">Nonvested at September 30, 2012</td><td style="text-align: left; width: 1%; color: black;"> </td><td style="text-align: left; width: 1%; color: black;"> </td><td style="text-align: right; width: 10%; color: black;">127,834</td><td style="text-align: left; width: 1%; color: black;"> </td><td style="width: 1%; color: black;"> </td><td style="text-align: left; width: 1%; color: black;">$</td><td style="text-align: right; width: 12%; color: black;">1.92</td><td style="text-align: left; width: 1%; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; color: black;">Granted </td><td style="text-align: left; color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">4,000</td><td style="text-align: left; color: black;"> </td><td style="color: black;"> </td><td style="text-align: left; color: black;">$</td><td style="text-align: right; color: black;">1.45</td><td style="text-align: left; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; color: black;">Vested </td><td style="text-align: left; color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">(15,000</td><td style="text-align: left; color: black;">)</td><td style="color: black;"> </td><td style="text-align: left; color: black;">$</td><td style="text-align: right; color: black;">1.53</td><td style="text-align: left; color: black;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt; color: black;">Cancelled </td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: left; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: right; color: black;">-0-</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="padding-bottom: 1pt; color: black;"> </td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="text-align: right; padding-bottom: 1pt; color: black;">-0-</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt; color: black;">Nonvested at December 31, 2012</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">116,834</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="text-align: left; padding-bottom: 2.5pt; color: black;">$</td><td style="text-align: right; padding-bottom: 2.5pt; color: black;">1.95</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td></tr></table> <table style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" nowrap="nowrap">Restricted Stock Activity for the ThreeMonths ended December 31, 2011</td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; color: black; font-weight: bold;" colspan="2" nowrap="nowrap">Shares</td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">Weighted-Average Grant-Date Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="width: 52%; color: black;">Nonvested at September 30, 2011</td><td style="width: 1%; color: black;"> </td><td style="text-align: left; width: 1%; color: black;"> </td><td style="text-align: right; width: 10%; color: black;">403,000</td><td style="text-align: left; width: 1%; color: black;"> </td><td style="width: 1%; color: black;"> </td><td style="text-align: left; width: 1%; color: black;">$</td><td style="text-align: right; width: 12%; color: black;">4.02</td><td style="text-align: left; width: 1%; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="color: black;">Granted</td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">-0-</td><td style="text-align: left; color: black;"> </td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">-0-</td><td style="text-align: left; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="color: black;">Vested</td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">(37,500</td><td style="text-align: left; color: black;">)</td><td style="color: black;"> </td><td style="text-align: left; color: black;">$</td><td style="text-align: right; color: black;">4.00</td><td style="text-align: left; color: black;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 1pt; color: black;">Cancelled</td><td style="padding-bottom: 1pt; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: left; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: right; color: black;">-0-</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="padding-bottom: 1pt; color: black;"> </td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="text-align: right; padding-bottom: 1pt; color: black;">-0-</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-bottom: 1pt; color: black;">Nonvested at December 31, 2011</td><td style="padding-bottom: 1pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">365,500</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="padding-bottom: 1pt; color: black;"> </td><td style="text-align: left; padding-bottom: 1pt; color: black;">$</td><td style="text-align: right; padding-bottom: 1pt; color: black;">4.02</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td></tr></table> Stock Compensation Expense for the three months ended December 31, 2012 and 2011 is as follows: <table style="width: 82%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap">Three Months Ended</td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap">Three Months Ended</td><td nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td style="padding-bottom: 1pt;" nowrap="nowrap"></td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">December 31, 2011</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td nowrap="nowrap">Stock Compensation Expense</td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap"> </td><td nowrap="nowrap"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; width: 56%;">Stock Grants</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">52,461</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">60,281</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Restricted Stock Grants</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">12,618</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">109,302</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Option Grants</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">7,359</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">22,055</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Employee Stock Purchase Plan</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">1,078</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">2,692</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;">Total</td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">73,516</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">194,330</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table> At December 31, 2012, there was approximately $144,000 in unrecognized stock compensation cost, which is expected to be recognized over a weighted average period of eight months.

Note 9 – Segment, Customer and Geographical Reporting Segment Financial Information Dynasil’s business is comprised of four segments: contract research (“Contract Research”), optics (“Optics”), instruments (“Instruments”) and biomedical (“Biomedical”). Within these segments, there is a segregation of reportable units based upon the organizational structure used to evaluate performance and make decisions on resource allocation, as well as availability and materiality of separate financial results consistent with that structure. The Contract Research segment is one of the largest small business participants in U.S. government-funded research. The Optics segment manufactures optical materials, components and coatings. The Instruments segment manufactures specialized instruments used in various applications in the medical, industrial, and homeland security/defense sectors. The Biomedical segment is developing technologies for a wide spectrum of applications, including hematology, hypothermic core cooling and tissue sealants and will primarily pursue product commercialization of technologies and technology licensing opportunities though no assurance can be given that any of these technologies will become successfully commercialized. The Company’s segment information for the three months ended December 31, 2012 and 2011 is summarized below: <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td style="text-align: center;" colspan="20">Results of Operations for the Three Months Ended December 31,</td><td style="font-weight: bold;"> </td></tr><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; text-align: center;" colspan="20">2012</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="vertical-align: bottom;"><td> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Contract Research</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Optics</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Instruments</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Biomedical</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Total</td><td style="font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="width: 35%;">Revenue</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">4,910,840</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">4,251,940</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">1,284,038</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">106,457</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">10,553,275</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Gross Profit</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">2,214,053</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,700,555</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">605,801</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">106,457</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">4,626,866</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Operating Income (Loss)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(606</td><td style="text-align: left;">)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">385,676</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(455,694</td><td style="text-align: left;">)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(120,663</td><td style="text-align: left;">)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(191,287</td><td style="text-align: left;">)</td></tr><tr style="background-color: white; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Depreciation and Amortization</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">62,782</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">185,628</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">163,048</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">15,000</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">426,458</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Capital expenditures</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">186,330</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">122,146</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">7,092</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">-</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">315,568</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Intangibles, Net</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">339,886</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">946,525</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">5,016,201</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">224,996</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6,527,608</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td>Goodwill</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">4,938,625</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,310,802</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">4,015,072</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">-</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">10,264,499</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Total Assets</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">13,290,669</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">10,607,828</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">12,092,507</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">388,671</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">36,379,675</td><td style="text-align: left;"> </td></tr></table> <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td style="text-align: center;" colspan="20">Results of Operations for the Three Months Ended December 31,</td><td style="font-weight: bold;"> </td></tr><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; text-align: center;" colspan="20">2011</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="vertical-align: bottom;"><td> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Contract Research</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Optics</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Instruments</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Biomedical</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Total</td><td style="font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="width: 35%;">Revenue</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">6,225,283</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">3,912,551</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">1,983,536</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">10,925</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">12,132,295</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Gross Profit</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">2,440,288</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,462,418</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,251,423</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(27,181</td><td style="text-align: left;">)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">5,126,948</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Operating Income (Loss)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">145,217</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">164,123</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">79,544</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(202,556</td><td style="text-align: left;">)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">186,328</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Depreciation and Amortization</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">37,160</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">193,503</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">134,457</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">15,000</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">380,120</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Capital expenditures</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">262,020</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">140,876</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">2,445</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">-</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">405,341</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Intangibles, Net</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">429,400</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,075,619</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">5,493,933</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">285,000</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">7,283,952</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td>Goodwill</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">4,938,625</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,283,775</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6,299,571</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">-</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">12,521,971</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Total Assets</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">11,284,826</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">13,692,936</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">15,351,880</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">384,688</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">40,714,330</td><td style="text-align: left;"> </td></tr></table> Customer Financial Information For the three months ended December 31, 2012 and 2011, the top three customers for the Contract Research segment were various agencies of the U.S. Government. For the three months ended December 31, 2012 and 2011, these customers made up 68% and 78%, respectively, of Contract Research revenue.  For the three months ended December 31, 2012 and 2011, there was no customer in the Optics segment whose revenue represented more than 10% of the total segment revenue for the three months ended December 31, 2012 and 2011.  For the three months ended December 31, 2012 and 2011, the top three customers for the Instruments segment made up 40% and 36%, respectively, of Instruments revenue.  For the three months ended December 31, 2012, the Biomedical segment had two customers whose revenue represented 100% of the total segment revenue. There was no revenue for the three months ended December 31, 2011.  Geographic Financial Information Revenue by geographic location in total and as a percentage of total revenue, for the three months ended December 31, 2012 and 2011 are as follows: <table style="width: 82%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Three Months Ended</td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Three Months Ended</td><td style="font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">December 31, 2012</td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">December 31, 2011</td><td style="font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; font-weight: bold;" nowrap="nowrap">Geographic Location</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">% of Total</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">% of Total</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 48%;">United States</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">8,494,488</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">80.5</td><td style="text-align: left; width: 1%;">%</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">10,028,479</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">82.7</td><td style="text-align: left; width: 1%;">%</td></tr><tr style="background-color: white; vertical-align: bottom;"><td>Europe</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">888,341</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">8.4</td><td style="text-align: left;">%</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,126,352</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">9.3</td><td style="text-align: left;">%</td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 1pt;">Other</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">1,170,446</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">11.1</td><td style="text-align: left; padding-bottom: 1pt;">%</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">977,464</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">8.1</td><td style="text-align: left; padding-bottom: 1pt;">%</td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">10,553,275</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">100.0</td><td style="text-align: left; padding-bottom: 2.5pt;">%</td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">12,132,295</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">100.0</td><td style="text-align: left; padding-bottom: 2.5pt;">%</td></tr></table>

Note 10 - Income Taxes Dynasil Corporation of America and its wholly-owned U.S. subsidiaries file a consolidated federal income tax return and various state returns. The Company’s U.K. subsidiary files tax returns in the U.K. The Company uses the asset and liability approach to account for income taxes. Under this approach, deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes and net operating loss and tax credit carryforwards. The amount of deferred taxes on these temporary differences is determined using the tax rates that are expected to apply to the period when the asset is realized or the liability is settled, as applicable, based on tax rates, and tax laws, in the respective tax jurisdiction then in effect. In assessing the ability to realize the net deferred tax assets, management considers various factors including taxable income in carryback years, future reversals of existing taxable temporary differences, tax planning strategies and projections of future taxable income, to determine whether it is more likely than not that some portion or all of the net deferred tax assets will not be realized. Based upon the Company’s recent losses and uncertainty of future profits, the Company has determined that the uncertainty regarding the realization of these assets is sufficient to warrant the need for a full valuation allowance against its U.S. net deferred tax assets. As a result, the Company recorded a valuation allowance of approximately $1.7 million. The Company applies the authoritative provisions related to accounting for uncertainty in income taxes. As required by these provisions, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more-likely-than-not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being reached upon ultimate settlement with the relevant tax authority. As of December 31, 2012 and September 30, 2012, the Company has no unrecorded liabilities for uncertain tax positions. Interest and penalty charges, if any, related to uncertain tax positions would be classified as income tax expense in the accompanying consolidated statement of operations. As of December 31, 2012 and September 30, 2012, the Company had no accrued interest or penalties related to uncertain tax positions. The Company currently has no federal or state tax examinations in progress. The effective rate of (0.34%) for the three months ended December 31, 2012 differs from the U.S. federal statutory income tax rate of 34% primarily due to a full valuation allowance against the Company’s U.S. deferred tax asset. The effective rate of (96.85%) for the three months ended December 31, 2011 is primarily due to the recognition of research credits. The Company files its tax returns as prescribed by the tax laws of the jurisdictions in which it operates. The Company’s tax filings for federal and state jurisdictions for the tax years beginning with 2009 are still subject to examination.

Note 11 – Fair Value Measurements The Company uses a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. Assets and liabilities measured at fair value are to be categorized into one of the three hierarchy levels based on the inputs used in the valuation. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of fair value hierarchy are as follows: • Level 1: Observable inputs based on quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2: Observable inputs based on quoted prices for similar assets and liabilities in active markets, or quoted prices for identical assets and liabilities in inactive markets. • Level 3: Unobservable inputs that reflect an entity’s own assumptions about what inputs a market participant would use in pricing the asset or liability based on the best information available in the circumstances. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the immediate or short-term maturity of these financial instruments. The carrying amounts for fixed rate long-term debt and variable rate long term debt approximate fair value because the underlying instruments are primarily at current market rates available to the Company for similar borrowings.

Note 11 – Subsequent Events The Company has evaluated subsequent events through the date that the financial statements were released.

Inventories, net of reserves, consists of the following: <table style="width: 65%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td style="text-align: center; vertical-align: top;" nowrap="nowrap"> </td><td style="text-align: center; vertical-align: top;" nowrap="nowrap"> </td><td style="text-align: center; vertical-align: top;" colspan="2" nowrap="nowrap">December 31,</td><td style="text-align: center; vertical-align: top;" nowrap="nowrap"> </td><td style="text-align: center; vertical-align: top;" nowrap="nowrap"> </td><td style="text-align: center; vertical-align: top;" colspan="2" nowrap="nowrap">September 30,</td><td style="text-align: center; vertical-align: top;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">2012</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">2012</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 58%;">Raw Materials</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 18%;">2,334,613</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 18%;">2,096,681</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td>Work-in-Process</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">689,134</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">885,328</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Finished Goods</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">526,963</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">289,691</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">3,550,710</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">3,271,700</td></tr></table>

Intangible assets at December 31, 2012 and September 30, 2012 consist of the following: <table style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;">Useful</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Gross</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Accumulated</td><td style="font-weight: bold;"> </td><td> </td><td colspan="2"> </td><td> </td></tr><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; font-weight: bold;">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;">Life (years)</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Amount</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Amortization</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Net</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 28%;">Acquired Customer Base</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: center; width: 10%;">5-15</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">7,858,775</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">2,387,612</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">5,471,163</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Know How</td><td> </td><td style="text-align: left;"> </td><td style="text-align: center;">15</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">512,000</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">172,115</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">339,885</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Trade Names</td><td> </td><td style="text-align: left;"> </td><td style="text-align: center;" nowrap="nowrap">15 - Indefinite</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">558,435</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">66,872</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">491,563</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Biomedical Technologies</td><td style="padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="text-align: center; padding-bottom: 1pt;">5</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">300,000</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">75,003</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">224,997</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="text-align: center; padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">9,229,210</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">2,701,602</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">6,527,608</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table> <table style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;">Useful</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Gross</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Accumulated</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2"> </td><td style="font-weight: bold;"> </td></tr><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; font-weight: bold;">September 30, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;">Life (years)</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Amount</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Amortization</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="padding-bottom: 1pt; font-weight: bold;"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2">Net</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 28%;">Acquired Customer Base</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: center; width: 10%;">5-15</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">7,858,775</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">2,257,533</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">5,601,242</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Know How</td><td> </td><td style="text-align: left;"> </td><td style="text-align: center;">15</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">512,000</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">145,147</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">366,853</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Trade Names</td><td> </td><td style="text-align: left;"> </td><td style="text-align: center;" nowrap="nowrap">15 - Indefinite</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">558,435</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">63,222</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">495,213</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Biomedical Technologies</td><td style="padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="text-align: center; padding-bottom: 1pt;">5</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">300,000</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">60,003</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">239,997</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="text-align: center; padding-bottom: 2.5pt;"> </td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">9,229,210</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">2,525,905</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">6,703,305</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table>

Amortization expense for the three months ended December 31, 2012 and 2011 was $181,268 and $162,803respectively. Estimated amortization expense for each of the next five fiscal years is as follows: <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2">2013 (9 Months)</td><td style="padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2">2014</td><td style="padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2">2015</td><td style="padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2">2016</td><td style="padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2">2017</td><td style="padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2">Thereafter</td><td style="padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2">Total</td><td style="padding-bottom: 1pt;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 30%;">Acquired Customer Base</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 7%;">406,961</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 7%;">542,615</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 7%;">542,615</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 7%;">542,615</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 7%;">542,615</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 7%;">2,893,742</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 7%;">5,471,163</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Know How</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">25,600</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">34,133</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">34,133</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">34,133</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">34,133</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">177,753</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">339,885</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Trade Names</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">10,950</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">14,600</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">14,600</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">14,600</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">14,600</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">81,992</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">151,342</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Biomedical Technologies</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">45,000</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">60,000</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">60,000</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">59,997</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">-0-</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">-0-</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">224,997</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">488,511</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">651,348</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">651,348</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">651,345</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">591,348</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">3,153,487</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">6,187,387</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table>

The computation of the weighted shares outstanding for the three months ended December 31 is as follows: <table style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">December 31, 2011</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td>Weighted average shares outstanding</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-left: 0.25in; width: 66%;">Basic</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 14%;">14,673,356</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 14%;">15,583,103</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-left: 0.25in;">Effect of dilutive securities</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt; padding-left: 27pt;">Stock Options</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">0</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">100,731</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 2.5pt; padding-left: 0.25in;">Dilutive Average Shares Outstanding</td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">14,673,356</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">15,683,834</td></tr></table>

A summary of stock option activity for the three months ended December 31, 2012 is presented below: <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; color: black; font-weight: bold;" colspan="2" nowrap="nowrap">Options Outstanding</td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; color: black; font-weight: bold;" colspan="2" nowrap="nowrap">Weighted Average Exercise Price per Share ($)</td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; color: black; font-weight: bold;" colspan="2" nowrap="nowrap">Weighted Average Remain Contractual Term (in Years)</td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 2.5pt; width: 61%; color: black;">Balance at September 30, 2012</td><td style="padding-bottom: 2.5pt; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 10%; color: black;">794,483</td><td style="text-align: left; padding-bottom: 2.5pt; width: 1%; color: black;"> </td><td style="padding-bottom: 2.5pt; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 10%; color: black;">3.34</td><td style="text-align: left; padding-bottom: 2.5pt; width: 1%; color: black;"> </td><td style="padding-bottom: 2.5pt; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 1%; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; width: 10%; color: black;">1.75</td><td style="text-align: left; padding-bottom: 2.5pt; width: 1%; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt; color: black;">Outstanding and exercisable at September 30, 2012</td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">794,483</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">3.34</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">1.75</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="color: black;">Granted</td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">0</td><td style="text-align: left; color: black;"> </td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">0</td><td style="text-align: left; color: black;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="color: black;">Exercised</td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">0</td><td style="text-align: left; color: black;"> </td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">0</td><td style="text-align: left; color: black;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 1pt; color: black;">Cancelled</td><td style="padding-bottom: 1pt; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: left; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: right; color: black;">(20,000</td><td style="text-align: left; padding-bottom: 1pt; color: black;">)</td><td style="padding-bottom: 1pt; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: left; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: right; color: black;">4.06</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="text-align: right; padding-bottom: 1pt;"> </td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-bottom: 2.5pt; color: black;">Balance at December 31, 2012</td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">  </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">774,483</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">3.32</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">1.54</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt; color: black;">Outstanding and exercisable at December 31, 2012</td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">  </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">774,483</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">3.32</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">1.54</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td></tr></table>

A summary of restricted stock activity for the three months ended December 31, 2012 and 2011 is presented below: <table style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" nowrap="nowrap">Restricted Stock Activity for the Three Months ended December 31, 2012</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">Shares</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">Weighted-Average Grant-Date Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 52%; color: black;">Nonvested at September 30, 2012</td><td style="text-align: left; width: 1%; color: black;"> </td><td style="text-align: left; width: 1%; color: black;"> </td><td style="text-align: right; width: 10%; color: black;">127,834</td><td style="text-align: left; width: 1%; color: black;"> </td><td style="width: 1%; color: black;"> </td><td style="text-align: left; width: 1%; color: black;">$</td><td style="text-align: right; width: 12%; color: black;">1.92</td><td style="text-align: left; width: 1%; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; color: black;">Granted </td><td style="text-align: left; color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">4,000</td><td style="text-align: left; color: black;"> </td><td style="color: black;"> </td><td style="text-align: left; color: black;">$</td><td style="text-align: right; color: black;">1.45</td><td style="text-align: left; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; color: black;">Vested </td><td style="text-align: left; color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">(15,000</td><td style="text-align: left; color: black;">)</td><td style="color: black;"> </td><td style="text-align: left; color: black;">$</td><td style="text-align: right; color: black;">1.53</td><td style="text-align: left; color: black;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt; color: black;">Cancelled </td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: left; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: right; color: black;">-0-</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="padding-bottom: 1pt; color: black;"> </td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="text-align: right; padding-bottom: 1pt; color: black;">-0-</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 2.5pt; color: black;">Nonvested at December 31, 2012</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">116,834</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td><td style="padding-bottom: 2.5pt; color: black;"> </td><td style="text-align: left; padding-bottom: 2.5pt; color: black;">$</td><td style="text-align: right; padding-bottom: 2.5pt; color: black;">1.95</td><td style="text-align: left; padding-bottom: 2.5pt; color: black;"> </td></tr></table> <table style="width: 80%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" nowrap="nowrap">Restricted Stock Activity for the ThreeMonths ended December 31, 2011</td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; color: black; font-weight: bold;" colspan="2" nowrap="nowrap">Shares</td><td style="padding-bottom: 1pt; color: black; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">Weighted-Average Grant-Date Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="width: 52%; color: black;">Nonvested at September 30, 2011</td><td style="width: 1%; color: black;"> </td><td style="text-align: left; width: 1%; color: black;"> </td><td style="text-align: right; width: 10%; color: black;">403,000</td><td style="text-align: left; width: 1%; color: black;"> </td><td style="width: 1%; color: black;"> </td><td style="text-align: left; width: 1%; color: black;">$</td><td style="text-align: right; width: 12%; color: black;">4.02</td><td style="text-align: left; width: 1%; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="color: black;">Granted</td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">-0-</td><td style="text-align: left; color: black;"> </td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">-0-</td><td style="text-align: left; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="color: black;">Vested</td><td style="color: black;"> </td><td style="text-align: left; color: black;"> </td><td style="text-align: right; color: black;">(37,500</td><td style="text-align: left; color: black;">)</td><td style="color: black;"> </td><td style="text-align: left; color: black;">$</td><td style="text-align: right; color: black;">4.00</td><td style="text-align: left; color: black;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 1pt; color: black;">Cancelled</td><td style="padding-bottom: 1pt; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: left; color: black;"> </td><td style="border-bottom: black 1pt solid; text-align: right; color: black;">-0-</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="padding-bottom: 1pt; color: black;"> </td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="text-align: right; padding-bottom: 1pt; color: black;">-0-</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-bottom: 1pt; color: black;">Nonvested at December 31, 2011</td><td style="padding-bottom: 1pt; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;"> </td><td style="border-bottom: black 2.5pt double; text-align: right; color: black;">365,500</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td><td style="padding-bottom: 1pt; color: black;"> </td><td style="text-align: left; padding-bottom: 1pt; color: black;">$</td><td style="text-align: right; padding-bottom: 1pt; color: black;">4.02</td><td style="text-align: left; padding-bottom: 1pt; color: black;"> </td></tr></table>

<div style="margin: 0pt 0px; font: 10pt times new roman, times, serif;"> Stock Compensation Expense for the three months ended December 31, 2012 and 2011 is as follows: <table style="width: 82%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap">Three Months Ended</td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap">Three Months Ended</td><td nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td style="padding-bottom: 1pt;" nowrap="nowrap"></td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">December 31, 2012</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center;" colspan="2" nowrap="nowrap">December 31, 2011</td><td style="padding-bottom: 1pt;" nowrap="nowrap"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td nowrap="nowrap">Stock Compensation Expense</td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td nowrap="nowrap"> </td><td style="text-align: center;" colspan="2" nowrap="nowrap"> </td><td nowrap="nowrap"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left; width: 56%;">Stock Grants</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">52,461</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">60,281</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Restricted Stock Grants</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">12,618</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">109,302</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Option Grants</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">7,359</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">22,055</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; padding-bottom: 1pt;">Employee Stock Purchase Plan</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">1,078</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">2,692</td><td style="text-align: left; padding-bottom: 1pt;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;">Total</td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">73,516</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">194,330</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td></tr></table></div>

The Company’s segment information for the three months ended December 31, 2012 and 2011 is summarized below:  <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td style="text-align: center;" colspan="20">Results of Operations for the Three Months Ended December 31,</td><td style="font-weight: bold;"> </td></tr><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; text-align: center;" colspan="20">2012</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="vertical-align: bottom;"><td> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Contract Research</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Optics</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Instruments</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Biomedical</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Total</td><td style="font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="width: 35%;">Revenue</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">4,910,840</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">4,251,940</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">1,284,038</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">106,457</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">10,553,275</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Gross Profit</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">2,214,053</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,700,555</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">605,801</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">106,457</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">4,626,866</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Operating Income (Loss)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(606</td><td style="text-align: left;">)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">385,676</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(455,694</td><td style="text-align: left;">)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(120,663</td><td style="text-align: left;">)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(191,287</td><td style="text-align: left;">)</td></tr><tr style="background-color: white; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Depreciation and Amortization</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">62,782</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">185,628</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">163,048</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">15,000</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">426,458</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Capital expenditures</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">186,330</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">122,146</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">7,092</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">-</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">315,568</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Intangibles, Net</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">339,886</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">946,525</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">5,016,201</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">224,996</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6,527,608</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td>Goodwill</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">4,938,625</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,310,802</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">4,015,072</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">-</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">10,264,499</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Total Assets</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">13,290,669</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">10,607,828</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">12,092,507</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">388,671</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">36,379,675</td><td style="text-align: left;"> </td></tr></table> <table style="width: 100%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td style="text-align: center;" colspan="20">Results of Operations for the Three Months Ended December 31,</td><td style="font-weight: bold;"> </td></tr><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; text-align: center;" colspan="20">2011</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="vertical-align: bottom;"><td> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Contract Research</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Optics</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Instruments</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Biomedical</td><td style="font-weight: bold;"> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="2">Total</td><td style="font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="width: 35%;">Revenue</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">6,225,283</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">3,912,551</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">1,983,536</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">10,925</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">12,132,295</td><td style="text-align: left; width: 1%;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Gross Profit</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">2,440,288</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,462,418</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,251,423</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(27,181</td><td style="text-align: left;">)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">5,126,948</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Operating Income (Loss)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">145,217</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">164,123</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">79,544</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">(202,556</td><td style="text-align: left;">)</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">186,328</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left;">Depreciation and Amortization</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">37,160</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">193,503</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">134,457</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">15,000</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">380,120</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Capital expenditures</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">262,020</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">140,876</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">2,445</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">-</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">405,341</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;"> </td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Intangibles, Net</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">429,400</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,075,619</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">5,493,933</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">285,000</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">7,283,952</td><td style="text-align: left;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td>Goodwill</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">4,938,625</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,283,775</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">6,299,571</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">-</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">12,521,971</td><td style="text-align: left;"> </td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="text-align: left;">Total Assets</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">11,284,826</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">13,692,936</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">15,351,880</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">384,688</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">40,714,330</td><td style="text-align: left;"></td></tr></table>

Revenue by geographic location in total and as a percentage of total revenue, for the three months ended December 31, 2012 and 2011 are as follows: <table style="width: 82%; border-collapse: collapse; font: 10pt times new roman, times, serif;" cellspacing="0" cellpadding="0"><tr style="vertical-align: bottom;"><td> </td><td style="font-weight: bold;"> </td><td style="text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Three Months Ended</td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">Three Months Ended</td><td style="font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td nowrap="nowrap"> </td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">December 31, 2012</td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="font-weight: bold;" nowrap="nowrap"> </td><td style="text-align: center; font-weight: bold;" colspan="6" nowrap="nowrap">December 31, 2011</td><td style="font-weight: bold;" nowrap="nowrap"> </td></tr><tr style="vertical-align: bottom;"><td style="border-bottom: black 1pt solid; font-weight: bold;" nowrap="nowrap">Geographic Location</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">% of Total</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">Revenue</td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="padding-bottom: 1pt; font-weight: bold;" nowrap="nowrap"> </td><td style="border-bottom: black 1pt solid; text-align: center; font-weight: bold;" colspan="2" nowrap="nowrap">% of Total</td><td style="padding-bottom: 1pt; font-weight: bold;"> </td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="text-align: left; width: 48%;">United States</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">8,494,488</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">80.5</td><td style="text-align: left; width: 1%;">%</td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;">$</td><td style="text-align: right; width: 10%;">10,028,479</td><td style="text-align: left; width: 1%;"> </td><td style="width: 1%;"> </td><td style="text-align: left; width: 1%;"> </td><td style="text-align: right; width: 10%;">82.7</td><td style="text-align: left; width: 1%;">%</td></tr><tr style="background-color: white; vertical-align: bottom;"><td>Europe</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">888,341</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">8.4</td><td style="text-align: left;">%</td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">1,126,352</td><td style="text-align: left;"> </td><td> </td><td style="text-align: left;"> </td><td style="text-align: right;">9.3</td><td style="text-align: left;">%</td></tr><tr style="background-color: #ccffcc; vertical-align: bottom;"><td style="padding-bottom: 1pt;">Other</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">1,170,446</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">11.1</td><td style="text-align: left; padding-bottom: 1pt;">%</td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">977,464</td><td style="text-align: left; padding-bottom: 1pt;"> </td><td style="padding-bottom: 1pt;"> </td><td style="border-bottom: black 1pt solid; text-align: left;"> </td><td style="border-bottom: black 1pt solid; text-align: right;">8.1</td><td style="text-align: left; padding-bottom: 1pt;">%</td></tr><tr style="background-color: white; vertical-align: bottom;"><td style="padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">10,553,275</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">100.0</td><td style="text-align: left; padding-bottom: 2.5pt;">%</td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;">$</td><td style="border-bottom: black 2.5pt double; text-align: right;">12,132,295</td><td style="text-align: left; padding-bottom: 2.5pt;"> </td><td style="padding-bottom: 2.5pt;"> </td><td style="border-bottom: black 2.5pt double; text-align: left;"> </td><td style="border-bottom: black 2.5pt double; text-align: right;">100.0</td><td style="text-align: left; padding-bottom: 2.5pt;">%</td></tr></table>

5.00

2096681

2334613

885328

689134

289691

526963

P15Y

P5Y

P15Y

P0Y

P15Y

P5Y

P15Y

P0Y

9229210

300000

512000

558435

7858775

9229210

300000

512000

558435

7858775

2525905

60003

145147

63222

2257533

2701602

75003

172115

66872

2387612

488511

45000

25600

10950

406961

651348

60000

34133

14600

542615

651348

60000

34133

14600

542615

651345

59997

34133

14600

542615

591348

34133

14600

542615

3153487

177753

81992

2893742

6187387

224997

339885

151342

5471163

162803

181268

100731 0

100731

815624

774483

116834

794483

774483

794483

774483

-20000

3.34

3.32

3.34

3.32

4.06

P1Y9M

P1Y6M14D

P1Y9M

P1Y6M14D

403000

365500

127834

116834

4000

-37500

-15000

4.02

1.92

1.95

1.45

4.00

1.53

194330

109302

60281

22055

2692

73516

12618

52461

7359

1078

144000

1.00

0.36

0.827

0.093

0.081

1.00

0.40

1.00

0.805

0.084

0.111

0.78

0.10

0.68

0.10

1700000

-0.0034

0.34

-0.9685

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Stock Based Compensation (Details 2) (USD $)	3 Months Ended
Stock Based Compensation (Details 2) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Total	$ 73,516	$ 194,330
Stock Grants [Member]
Total	52,461	60,281
Restricted Stock [Member]
Total	12,618	109,302
Stock Option [Member]
Total	7,359	22,055
Employee Stock Option [Member]
Total	$ 1,078	$ 2,692

- Definition

Value of stock (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of stock value of such awards forfeited. Stock issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.

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Inventories (Details) (USD $)	Dec. 31, 2012	Sep. 30, 2012
Raw Materials	$ 2,334,613	$ 2,096,681
Work-in-Process	689,134	885,328
Finished Goods	526,963	289,691
Inventory, Net, Total	$ 3,550,710	$ 3,271,700

- Definition

Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

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XML 16 R37.htm IDEA: XBRL DOCUMENT

Segment, Customer and Geographical Reporting (Details Textual)	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Entity-Wide Revenue, Major Customer, Percentage	68.00%	78.00%
Concentration Risk, Percentage	100.00%	100.00%
Optics [Member] \| Maximum [Member]
Entity-Wide Revenue, Major Customer, Percentage	10.00%	10.00%
Customer Concentration Risk [Member]
Concentration Risk, Percentage	40.00%	36.00%
Sales Revenue, Segment [Member]
Concentration Risk, Percentage	100.00%

XML 17 R9.htm IDEA: XBRL DOCUMENT

Inventories

3 Months Ended

Dec. 31, 2012

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

Note 3 - Inventories

Inventories, net of reserves, consists of the following:

	December 31,		September 30,
	2012		2012
Raw Materials	$	2,334,613	$	2,096,681
Work-in-Process		689,134		885,328
Finished Goods		526,963		289,691
	$	3,550,710	$	3,271,700

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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Earnings (Loss) Per Common Share (Details)
3 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Weighted average shares outstanding

Basic 14,673,356 15,583,103

Effect of dilutive securities

Stock Options 0 100,731

Dilutive Average Shares Outstanding 14,673,356 15,683,834

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Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of stock options.

+ References

No definition available.

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Balance Type: na

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- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 8

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

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Weighted-Average Grant-Date Fair Value, Cancelled $ 0 $ 0

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CONSOLIDATED BALANCE SHEETS (USD $)

Dec. 31, 2012

Sep. 30, 2012

ASSETS

Cash and cash equivalents $ 2,471,900 $ 3,414,880

Accounts receivable, net of allowance for doubtful accounts of $149,280 and $146,210 and sales returns allowance of $44,004 and $51,860 for December 31, 2012 and September 30, 2012, respectively. 4,849,552 5,475,142

Costs in excess of billings and unbilled receivables 1,941,547 1,735,798

Inventories, net of reserves 3,550,710 3,271,700

Deferred tax asset 126,187 126,187

Prepaid expenses and other current assets 1,401,925 1,334,649

Total current assets 14,341,821 15,358,356

Property, Plant and Equipment, net 5,093,097 4,984,150

Other Assets

Intangibles, net 6,527,608 6,703,305

Goodwill 10,264,499 10,254,160

Deferred financing costs, net 152,650 165,457

Total other assets 16,944,757 17,122,922

Total Assets 36,379,675 37,465,428

LIABILITIES AND STOCKHOLDERS' EQUITY

Current portion of long-term debt 11,511,905 11,984,492

Accounts payable 2,807,421 2,416,397

Deferred revenue 826,880 694,672

Accrued expenses and other liabilities 1,951,680 2,809,580

Total current liabilities 17,097,886 17,905,141

Long-term Liabilities

Pension liability 342,848 345,443

Deferred tax liability 365,328 371,256

Total long-term liabilities 708,176 716,699

Stockholders' Equity

Common Stock, $0.0005 par value, 40,000,000 shares authorized, 15,620,314 and 15,610,517 shares issued, 14,810,154 and and 14,800,357 shares outstanding at December 31, 2012 and September 30, 2012, respectively. 7,810 7,805

Additional paid in capital 17,117,241 17,037,618

Accumulated other comprehensive income 91,645 61,906

Retained earnings 2,343,259 2,722,601

Stockholders' Equity Before Treasury Stock 19,559,955 19,829,930

Less 810,160 shares of treasury stock - at cost (986,342) (986,342)

Total stockholders' equity 18,573,613 18,843,588

Total Liabilities and Stockholders' Equity $ 36,379,675 $ 37,465,428

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CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Cash flows from operating activities:

Net income (loss) $ (379,342) $ 370,338

Adjustments to reconcile net income (loss) to net cash provided by operating activities:

Stock compensation expense 73,516 199,212

Foreign exchange loss 26,398 (48,277)

Gain on sale of property, plant and equipment (87,803) 0

Depreciation and amortization 426,458 380,120

Noncash interest expense 12,807 9,978

Provision for doubtful accounts and sales returns 3,160 60,970

Inventory reserves 11,208 0

Deferred income taxes 1,532 (122,727)

Other changes in assets and libilities:

Accounts receivable, net 607,217 (1,647,098)

Inventories (322,298) 272,350

Costs in excess of billings / unbilled receivables (205,749) 184,105

Prepaid expenses and other assets (76,842) (124,256)

Accounts payable 399,184 (484,930)

Accrued expenses and other liabilities (852,463) (92,853)

Deferred Revenue 140,355 262,942

Net cash used in operating activities (222,662) (780,126)

Cash flows from investing activities:

Proceeds from sale of property, plant, and equipment 80,252 0

Purchases of property, plant and equipment (315,568) (405,341)

Net cash used in investing activities (235,316) (405,341)

Cash flows from financing activities

Proceeds from issuance of common stock 6,110 15,133

Repayment of long-term debt (472,587) (475,159)

Net cash used in financing activities (466,477) (460,026)

Effect of exchange rates on cash and cash equivalents (18,525) (96,923)

Net decrease in cash and cash equivalents (942,980) (1,742,416)

Cash and cash equivalents, beginning 3,414,880 4,479,840

Cash and cash equivalents, ending $ 2,471,900 $ 2,737,424

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Segment, Customer and Geographical Reporting (Details) (USD $)
3 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Sep. 30, 2012

Revenue $ 10,553,275 $ 12,132,295

Gross Profit 4,626,866 5,126,948

Operating Income (Loss) (191,287) 186,328

Depreciation and amortization 426,458 380,120

Capital expenditures 315,568 405,341

Intangibles, net 6,527,608 7,283,952 6,703,305

Goodwill 10,264,499 12,521,971 10,254,160

Total Assets 36,379,675 40,714,330 37,465,428

Contract Research [Member]

Revenue 4,910,840 6,225,283

Gross Profit 2,214,053 2,440,288

Operating Income (Loss) (606) 145,217

Depreciation and amortization 62,782 37,160

Capital expenditures 186,330 262,020

Intangibles, net 339,886 429,400

Goodwill 4,938,625 4,938,625

Total Assets 13,290,669 11,284,826

Optics [Member]

Revenue 4,251,940 3,912,551

Gross Profit 1,700,555 1,462,418

Operating Income (Loss) 385,676 164,123

Depreciation and amortization 185,628 193,503

Capital expenditures 122,146 140,876

Intangibles, net 946,525 1,075,619

Goodwill 1,310,802 1,283,775

Total Assets 10,607,828 13,692,936

Instruments [Member]

Revenue 1,284,038 1,983,536

Gross Profit 605,801 1,251,423

Operating Income (Loss) (455,694) 79,544

Depreciation and amortization 163,048 134,457

Capital expenditures 7,092 2,445

Intangibles, net 5,016,201 5,493,933

Goodwill 4,015,072 6,299,571

Total Assets 12,092,507 15,351,880

Biomedical [Member]

Revenue 106,457 10,925

Gross Profit 106,457 (27,181)

Operating Income (Loss) (120,663) (202,556)

Depreciation and amortization 15,000 15,000

Capital expenditures 0 0

Intangibles, net 224,996 285,000

Goodwill 0 0

Total Assets $ 388,671 $ 384,688

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Stock Based Compensation (Tables)
3 Months Ended

Dec. 31, 2012

Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]
A summary of stock option activity for the three months ended December 31, 2012 is presented below:

Options
Outstanding Weighted Average
Exercise Price per
Share ($) Weighted Average
Remain Contractual
Term (in Years)
Balance at September 30, 2012 794,483 3.34 1.75
Outstanding and exercisable at September 30, 2012 794,483 3.34 1.75
Granted 0 0
Exercised 0 0
Cancelled (20,000 ) 4.06
Balance at December 31, 2012 774,483 3.32 1.54
Outstanding and exercisable at December 31, 2012 774,483 3.32 1.54

Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]
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Restricted Stock Activity for the Three
Months ended December 31, 2012 Shares Weighted-Average
Grant-Date Fair Value
Nonvested at September 30, 2012 127,834 $ 1.92

Granted 4,000 $ 1.45
Vested (15,000 ) $ 1.53
Cancelled -0- -0-
Nonvested at December 31, 2012 116,834 $ 1.95

Restricted Stock Activity for the Three
Months ended December 31, 2011
Shares Weighted-Average
Grant-Date Fair Value
Nonvested at September 30, 2011 403,000 $ 4.02

Granted -0- -0-
Vested (37,500 ) $ 4.00
Cancelled -0- -0-
Nonvested at December 31, 2011 365,500 $ 4.02

Schedule Of Stock Compensation Expense [Table Text Block]

Stock Compensation Expense for the three months ended December 31, 2012 and 2011 is as follows:

Three Months Ended Three Months Ended
December 31, 2012 December 31, 2011
Stock Compensation Expense
Stock Grants 52,461 60,281
Restricted Stock Grants 12,618 109,302
Option Grants 7,359 22,055
Employee Stock Purchase Plan 1,078 2,692
Total $ 73,516 $ 194,330

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3 Months Ended

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Dec. 31, 2011

Revenue $ 10,553,275 $ 12,132,295

Concentration Risk, Percentage 100.00% 100.00%

Customer Concentration Risk [Member]

Concentration Risk, Percentage 40.00% 36.00%

Sales Revenue, Segment [Member]

Concentration Risk, Percentage 100.00%

United State [Member] | Sales Revenue, Segment [Member]

Revenue 8,494,488 10,028,479

Concentration Risk, Percentage 80.50% 82.70%

Europe [Member] | Sales Revenue, Segment [Member]

Revenue 888,341 1,126,352

Concentration Risk, Percentage 8.40% 9.30%

Other Credit Derivatives [Member] | Sales Revenue, Segment [Member]

Revenue $ 1,170,446 $ 977,464

Concentration Risk, Percentage 11.10% 8.10%

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Debt Instrument, Interest Rate Increase 5.00

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Basis of Presentation and Ability to Continue as a Going Concern
3 Months Ended

Dec. 31, 2012

Disclosure Text Block [Abstract]

Nature of Operations [Text Block]
Note 1 - Basis of Presentation and Ability to Continue as a Going Concern

The accompanying consolidated balance sheet as of December 31, 2012, the consolidated statements of operations and comprehensive income (loss) for the three months ended December 31, 2012 and 2011, changes in stockholders’ equity for the three months ended December 31, 2012 and cash flows for the three months ended December 31, 2012 and 2011 of Dynasil Corporation of America and subsidiaries (the “Company”), and the related information contained in these notes have been prepared by management and are unaudited. In the opinion of management, all adjustments (which include normal recurring and nonrecurring items) necessary to present fairly the financial position, results of operations and cash flows in conformity with generally accepted accounting principles for the periods presented have been made. Interim operating results are not necessarily indicative of operating results for a full year.

The preparation of our unaudited consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Certain information and note disclosures normally included in the Company's annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. These consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company's September 30, 2012 Annual Report on Form 10-K previously filed by the Company with the Securities and Exchange Commission.

The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates continuation of the Company as a going concern. However, the Company has failed to comply with the financial covenants set forth in the terms of its outstanding loan agreements and sustained a substantial loss from operations for the year ended September 30, 2012. The Company has continued to sustain losses from operations for the three months ended December 31, 2012. These factors raise substantial doubt over the Company’s ability to continue as a going concern.

The Company continues to be in default of the financial covenants set forth in the terms of its loan agreements for its fiscal first quarter ended December 31, 2012. These covenants require the Company to maintain specified ratios of earnings before interest, taxes, depreciation and amortization (EBITDA) to fixed charges and to total/senior debt. A default gives the lenders the right to accelerate the maturity of the outstanding indebtedness. Furthermore, Sovereign Bank, N.A, the Company’s senior lender, may, at its option, impose a default interest rate with respect to the senior debt outstanding, which is 5% higher than the rate otherwise in effect. To date, the lenders have not taken any such actions. However, the Company cannot predict when or whether a resolution of this situation will be achieved.

The Company is current with all principal and interest payments due on all its outstanding indebtedness through February 13, 2013, the date of this filing, and management is engaged in discussions with its senior lender to address the financial covenant situation. Because of the uncertainty of any resolution of the covenant violations and possibility of an acceleration of the indebtedness by the lenders, the Company reclassified all of its outstanding indebtedness as a current liability in the accompanying consolidated balance sheets.

The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and positive cash flows and/or to obtain the necessary financing from shareholders or other sources to meet its outstanding obligations and repay its liabilities arising from normal business operations when they become due.

In view of the matters described in the preceding paragraphs, recoverability of a major portion of the recorded asset amounts shown in the accompanying consolidated balance sheet is dependent upon the continued operations of the Company. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.

The Company has recently taken and will continue to take actions to improve its liquidity, including the implementation of a number of initiatives designed to conserve cash, optimize profitability and right-size the cost structure of its various businesses. The Company has retained Argus Management Corporation and Mirus Capital as financial advisors to assist it in evaluating strategic and restructuring alternatives, including the potential sale of product lines and/or a Company division. While the Company is actively considering such strategic alternatives, there can be no assurances that any such transaction will occur, or, if a transaction is completed, it will be on terms favorable to the Company. The Company does not currently have cash available to satisfy its obligations under its indebtedness if it were to be accelerated or payment demanded. If the Company is not able to resolve its current defaults under its outstanding indebtedness and improve its liquidity through the actions described above, it may not have sufficient liquidity to meet its anticipated cash needs for the next twelve months.

We consider events or transactions that have occurred after the unaudited consolidated balance sheet date of December 31, 2012, but prior to the filing of the unaudited consolidated financial statements with the SEC on this Form 10-Q, to provide additional evidence relative to certain estimates or to identify matters that require additional disclosure, as applicable. Subsequent events have been evaluated through the date of the filing of this Quarterly Report on Form 10-Q with the SEC.

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CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)

Dec. 31, 2012

Sep. 30, 2012

Allowance for doubtful accounts (in dollars) $ 149,280 $ 146,210

Allowance for sales returns (in dollars) $ 44,004 $ 51,860

Common stock, par value (in dollars per share) $ 0.0005 $ 0.0005

Common stock, shares authorized 40,000,000 40,000,000

Common stock, shares issued 15,620,314 15,610,517

Common stock, shares outstanding 14,810,154 14,800,357

Treasury stock, shares (in shares) 810,160 810,160

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Fair Value Measurements
3 Months Ended

Dec. 31, 2012

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]
Note 11 – Fair Value Measurements

The Company uses a fair value hierarchy that prioritizes the inputs to valuation methods used to measure fair value. Assets and liabilities measured at fair value are to be categorized into one of the three hierarchy levels based on the inputs used in the valuation. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of fair value hierarchy are as follows:

• Level 1: Observable inputs based on quoted prices (unadjusted) in active markets for identical assets or liabilities.

• Level 2: Observable inputs based on quoted prices for similar assets and liabilities in active markets, or quoted prices for identical assets and liabilities in inactive markets.

• Level 3: Unobservable inputs that reflect an entity’s own assumptions about what inputs a market participant would use in pricing the asset or liability based on the best information available in the circumstances.

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

The carrying amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the immediate or short-term maturity of these financial instruments. The carrying amounts for fixed rate long-term debt and variable rate long term debt approximate fair value because the underlying instruments are primarily at current market rates available to the Company for similar borrowings.

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Goodwill
3 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill Disclosure [Text Block]
Note 6 – Goodwill

Goodwill is subject to an annual impairment test. We consider many factors which may indicate the requirement to perform additional, interim impairment tests. These include:

· A significant adverse long term outlook for any of our industries;
· An adverse finding or rejection from a regulatory body involved in new product regulatory approvals;
· Failure of an anticipated commercialization of a product or product line;
· Unanticipated competition or the introduction of a disruptive technology;
· The testing for recoverability under the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10 of a significant asset group within a reporting unit;
· A loss of key personnel; and
· An expectation that a reporting unit carrying goodwill, or a significant portion of a reporting unit, will be sold or otherwise disposed of.

There were no changes, aside from foreign exchange rate fluctuations, in the carrying value of goodwill during the three months ended December 31, 2012.

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Intangible Assets
3 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]
Note 5 – Intangible Assets

Intangible assets at December 31, 2012 and September 30, 2012 consist of the following:

Useful Gross Accumulated
December 31, 2012 Life (years) Amount Amortization Net
Acquired Customer Base 5-15 $ 7,858,775 $ 2,387,612 $ 5,471,163
Know How 15 512,000 172,115 339,885
Trade Names 15 - Indefinite 558,435 66,872 491,563
Biomedical Technologies 5 300,000 75,003 224,997
$ 9,229,210 $ 2,701,602 $ 6,527,608

Useful Gross Accumulated
September 30, 2012 Life (years) Amount Amortization Net
Acquired Customer Base 5-15 $ 7,858,775 $ 2,257,533 $ 5,601,242
Know How 15 512,000 145,147 366,853
Trade Names 15 - Indefinite 558,435 63,222 495,213
Biomedical Technologies 5 300,000 60,003 239,997
$ 9,229,210 $ 2,525,905 $ 6,703,305

Amortization expense for the three months ended December 31, 2012 and 2011 was $181,268 and $162,803respectively. Estimated amortization expense for each of the next five fiscal years is as follows:

2013 (9 Months) 2014 2015 2016 2017 Thereafter Total
Acquired Customer Base $ 406,961 $ 542,615 $ 542,615 $ 542,615 $ 542,615 $ 2,893,742 $ 5,471,163
Know How 25,600 34,133 34,133 34,133 34,133 177,753 339,885
Trade Names 10,950 14,600 14,600 14,600 14,600 81,992 151,342
Biomedical Technologies 45,000 60,000 60,000 59,997 -0- -0- 224,997
$ 488,511 $ 651,348 $ 651,348 $ 651,345 $ 591,348 $ 3,153,487 $ 6,187,387

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Segment, Customer and Geographical Reporting (Tables)
3 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]
The Company’s segment information for the three months ended December 31, 2012 and 2011 is summarized below:

Results of Operations for the Three Months Ended December 31,
2012
Contract
Research Optics Instruments Biomedical Total
Revenue 4,910,840 4,251,940 1,284,038 106,457 10,553,275
Gross Profit 2,214,053 1,700,555 605,801 106,457 4,626,866
Operating Income (Loss) (606 ) 385,676 (455,694 ) (120,663 ) (191,287 )

Depreciation and Amortization 62,782 185,628 163,048 15,000 426,458
Capital expenditures 186,330 122,146 7,092 - 315,568

Intangibles, Net 339,886 946,525 5,016,201 224,996 6,527,608
Goodwill 4,938,625 1,310,802 4,015,072 - 10,264,499
Total Assets 13,290,669 10,607,828 12,092,507 388,671 36,379,675

Results of Operations for the Three Months Ended December 31,
2011
Contract
Research Optics Instruments Biomedical Total
Revenue 6,225,283 3,912,551 1,983,536 10,925 12,132,295
Gross Profit 2,440,288 1,462,418 1,251,423 (27,181 ) 5,126,948
Operating Income (Loss) 145,217 164,123 79,544 (202,556 ) 186,328

Depreciation and Amortization 37,160 193,503 134,457 15,000 380,120
Capital expenditures 262,020 140,876 2,445 - 405,341

Intangibles, Net 429,400 1,075,619 5,493,933 285,000 7,283,952
Goodwill 4,938,625 1,283,775 6,299,571 - 12,521,971
Total Assets 11,284,826 13,692,936 15,351,880 384,688 40,714,330

Schedule Of Segment Revenue By Geographical Location [Table Text Block]
Revenue by geographic location in total and as a percentage of total revenue, for the three months ended December 31, 2012 and 2011 are as follows:

Three Months Ended Three Months Ended
December 31, 2012 December 31, 2011
Geographic Location Revenue % of Total Revenue % of Total
United States 8,494,488 80.5 % $ 10,028,479 82.7 %
Europe 888,341 8.4 % 1,126,352 9.3 %
Other 1,170,446 11.1 % 977,464 8.1 %
$ 10,553,275 100.0 % $ 12,132,295 100.0 %

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Inventories (Tables)
3 Months Ended

Dec. 31, 2012

Inventory Disclosure [Abstract]

Schedule of Inventory, Current [Table Text Block]
Inventories, net of reserves, consists of the following:

December 31, September 30,
2012 2012
Raw Materials $ 2,334,613 $ 2,096,681
Work-in-Process 689,134 885,328
Finished Goods 526,963 289,691
$ 3,550,710 $ 3,271,700

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 2

-Paragraph 6

-Subparagraph a,b,c

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Segment, Customer and Geographical Reporting
3 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]
Note 9 – Segment, Customer and Geographical Reporting

Segment Financial Information

Dynasil’s business is comprised of four segments: contract research (“Contract Research”), optics (“Optics”), instruments (“Instruments”) and biomedical (“Biomedical”). Within these segments, there is a segregation of reportable units based upon the organizational structure used to evaluate performance and make decisions on resource allocation, as well as availability and materiality of separate financial results consistent with that structure. The Contract Research segment is one of the largest small business participants in U.S. government-funded research. The Optics segment manufactures optical materials, components and coatings. The Instruments segment manufactures specialized instruments used in various applications in the medical, industrial, and homeland security/defense sectors. The Biomedical segment is developing technologies for a wide spectrum of applications, including hematology, hypothermic core cooling and tissue sealants and will primarily pursue product commercialization of technologies and technology licensing opportunities though no assurance can be given that any of these technologies will become successfully commercialized.

The Company’s segment information for the three months ended December 31, 2012 and 2011 is summarized below:

Results of Operations for the Three Months Ended December 31,
2012
Contract
Research Optics Instruments Biomedical Total
Revenue 4,910,840 4,251,940 1,284,038 106,457 10,553,275
Gross Profit 2,214,053 1,700,555 605,801 106,457 4,626,866
Operating Income (Loss) (606 ) 385,676 (455,694 ) (120,663 ) (191,287 )

Depreciation and Amortization 62,782 185,628 163,048 15,000 426,458
Capital expenditures 186,330 122,146 7,092 - 315,568

Intangibles, Net 339,886 946,525 5,016,201 224,996 6,527,608
Goodwill 4,938,625 1,310,802 4,015,072 - 10,264,499
Total Assets 13,290,669 10,607,828 12,092,507 388,671 36,379,675

Results of Operations for the Three Months Ended December 31,
2011
Contract
Research Optics Instruments Biomedical Total
Revenue 6,225,283 3,912,551 1,983,536 10,925 12,132,295
Gross Profit 2,440,288 1,462,418 1,251,423 (27,181 ) 5,126,948
Operating Income (Loss) 145,217 164,123 79,544 (202,556 ) 186,328

Depreciation and Amortization 37,160 193,503 134,457 15,000 380,120
Capital expenditures 262,020 140,876 2,445 - 405,341

Intangibles, Net 429,400 1,075,619 5,493,933 285,000 7,283,952
Goodwill 4,938,625 1,283,775 6,299,571 - 12,521,971
Total Assets 11,284,826 13,692,936 15,351,880 384,688 40,714,330

Customer Financial Information

For the three months ended December 31, 2012 and 2011, the top three customers for the Contract Research segment were various agencies of the U.S. Government. For the three months ended December 31, 2012 and 2011, these customers made up 68% and 78%, respectively, of Contract Research revenue.

For the three months ended December 31, 2012 and 2011, there was no customer in the Optics segment whose revenue represented more than 10% of the total segment revenue for the three months ended December 31, 2012 and 2011.

For the three months ended December 31, 2012 and 2011, the top three customers for the Instruments segment made up 40% and 36%, respectively, of Instruments revenue.

For the three months ended December 31, 2012, the Biomedical segment had two customers whose revenue represented 100% of the total segment revenue. There was no revenue for the three months ended December 31, 2011.

Geographic Financial Information

Revenue by geographic location in total and as a percentage of total revenue, for the three months ended December 31, 2012 and 2011 are as follows:

Three Months Ended Three Months Ended
December 31, 2012 December 31, 2011
Geographic Location Revenue % of Total Revenue % of Total
United States 8,494,488 80.5 % $ 10,028,479 82.7 %
Europe 888,341 8.4 % 1,126,352 9.3 %
Other 1,170,446 11.1 % 977,464 8.1 %
$ 10,553,275 100.0 % $ 12,132,295 100.0 %

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-Name Statement of Financial Accounting Standard (FAS)

-Number 131

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Earnings (Loss) Per Common Share
3 Months Ended

Dec. 31, 2012

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]
Note 7 – Earnings (Loss) Per Common Share

Basic earnings (loss) per common share is computed by dividing the net income applicable or loss attributable to common shares by the weighted average number of common shares. Diluted earnings per common share adjusts basic earnings per share for the effects of common stock options, common stock warrants, convertible preferred stock and other potential dilutive common shares outstanding during the periods.

For purposes of computing diluted earnings per share, 100,731 common share equivalents related to stock options were assumed to be outstanding for the three months ended December 31, 2011. For the three months ended December 31, 2012, no common share equivalents related to stock options were included in the calculation of dilutive shares since there was a loss from continuing operations and the inclusion of common share equivalents would be anti-dilutive. Also, if the Company had not been in a loss position as of December 31, 2012, 116,834 shares of restricted stock would have been considered in the denominator used to calculate diluted earnings per common share. In addition, as of December 31, 2012 and 2011, common stock options for 774,483 and 815,624 shares, respectively, with exercise prices above current quarterly average market price per share have been excluded from the calculation of dilutive earnings per share since their effect is also anti-dilutive.

The computation of the weighted shares outstanding for the three months ended December 31 is as follows:

December 31, 2012 December 31, 2011
Weighted average shares outstanding
Basic 14,673,356 15,583,103
Effect of dilutive securities
Stock Options 0 100,731
Dilutive Average Shares Outstanding 14,673,356 15,683,834

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-Subparagraph (a)

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-Name Statement of Financial Accounting Standard (FAS)

-Number 128

-Paragraph 40

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Stock Based Compensation
3 Months Ended

Dec. 31, 2012

Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]
Note 8 - Stock Based Compensation

The fair value of the stock options granted is estimated at the date of grant using the Black-Scholes option pricing model.

A summary of stock option activity for the three months ended December 31, 2012 is presented below:

Options
Outstanding Weighted Average
Exercise Price per
Share ($) Weighted Average
Remain Contractual
Term (in Years)
Balance at September 30, 2012 794,483 3.34 1.75
Outstanding and exercisable at September 30, 2012 794,483 3.34 1.75
Granted 0 0
Exercised 0 0
Cancelled (20,000 ) 4.06
Balance at December 31, 2012 774,483 3.32 1.54
Outstanding and exercisable at December 31, 2012 774,483 3.32 1.54

A summary of restricted stock activity for the three months ended December 31, 2012 and 2011 is presented below:

Restricted Stock Activity for the Three
Months ended December 31, 2012 Shares Weighted-Average
Grant-Date Fair Value
Nonvested at September 30, 2012 127,834 $ 1.92

Granted 4,000 $ 1.45
Vested (15,000 ) $ 1.53
Cancelled -0- -0-
Nonvested at December 31, 2012 116,834 $ 1.95

Restricted Stock Activity for the Three
Months ended December 31, 2011
Shares Weighted-Average
Grant-Date Fair Value
Nonvested at September 30, 2011 403,000 $ 4.02

Granted -0- -0-
Vested (37,500 ) $ 4.00
Cancelled -0- -0-
Nonvested at December 31, 2011 365,500 $ 4.02

Stock Compensation Expense for the three months ended December 31, 2012 and 2011 is as follows:

Three Months Ended Three Months Ended
December 31, 2012 December 31, 2011
Stock Compensation Expense
Stock Grants 52,461 60,281
Restricted Stock Grants 12,618 109,302
Option Grants 7,359 22,055
Employee Stock Purchase Plan 1,078 2,692
Total $ 73,516 $ 194,330

At December 31, 2012, there was approximately $144,000 in unrecognized stock compensation cost, which is expected to be recognized over a weighted average period of eight months.

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

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-Name Accounting Standards Codification

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-Name Statement of Position (SOP)

-Number 93-6

-Paragraph 53

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-Name Statement of Financial Accounting Standard (FAS)

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Income Taxes
3 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]
Note 10 - Income Taxes

Dynasil Corporation of America and its wholly-owned U.S. subsidiaries file a consolidated federal income tax return and various state returns. The Company’s U.K. subsidiary files tax returns in the U.K.

The Company uses the asset and liability approach to account for income taxes. Under this approach, deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes and net operating loss and tax credit carryforwards. The amount of deferred taxes on these temporary differences is determined using the tax rates that are expected to apply to the period when the asset is realized or the liability is settled, as applicable, based on tax rates, and tax laws, in the respective tax jurisdiction then in effect.

In assessing the ability to realize the net deferred tax assets, management considers various factors including taxable income in carryback years, future reversals of existing taxable temporary differences, tax planning strategies and projections of future taxable income, to determine whether it is more likely than not that some portion or all of the net deferred tax assets will not be realized. Based upon the Company’s recent losses and uncertainty of future profits, the Company has determined that the uncertainty regarding the realization of these assets is sufficient to warrant the need for a full valuation allowance against its U.S. net deferred tax assets. As a result, the Company recorded a valuation allowance of approximately $1.7 million.

The Company applies the authoritative provisions related to accounting for uncertainty in income taxes. As required by these provisions, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more-likely-than-not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being reached upon ultimate settlement with the relevant tax authority. As of December 31, 2012 and September 30, 2012, the Company has no unrecorded liabilities for uncertain tax positions. Interest and penalty charges, if any, related to uncertain tax positions would be classified as income tax expense in the accompanying consolidated statement of operations. As of December 31, 2012 and September 30, 2012, the Company had no accrued interest or penalties related to uncertain tax positions. The Company currently has no federal or state tax examinations in progress.

The effective rate of (0.34%) for the three months ended December 31, 2012 differs from the U.S. federal statutory income tax rate of 34% primarily due to a full valuation allowance against the Company’s U.S. deferred tax asset. The effective rate of (96.85%) for the three months ended December 31, 2011 is primarily due to the recognition of research credits.

The Company files its tax returns as prescribed by the tax laws of the jurisdictions in which it operates. The Company’s tax filings for federal and state jurisdictions for the tax years beginning with 2009 are still subject to examination.

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-Number 109

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Stock Based Compensation (Details Textual) (USD $)

Dec. 31, 2012

Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options $ 144,000

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Earnings (Loss) Per Common Share (Tables)
3 Months Ended

Dec. 31, 2012

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
The computation of the weighted shares outstanding for the three months ended December 31 is as follows:

December 31, 2012 December 31, 2011
Weighted average shares outstanding
Basic 14,673,356 15,583,103
Effect of dilutive securities
Stock Options 0 100,731
Dilutive Average Shares Outstanding 14,673,356 15,683,834

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Intangible Assets (Details) (USD $)
3 Months Ended 12 Months Ended 3 Months Ended 12 Months Ended 3 Months Ended 12 Months Ended 3 Months Ended 12 Months Ended 3 Months Ended 12 Months Ended 3 Months Ended 12 Months Ended

Dec. 31, 2012

Sep. 30, 2012

Dec. 31, 2011

Dec. 31, 2012

Acquired Customer Base [Member]

Sep. 30, 2012

Acquired Customer Base [Member]

Dec. 31, 2012

Acquired Customer Base [Member]

Minimum [Member]

Sep. 30, 2012

Acquired Customer Base [Member]

Minimum [Member]

Dec. 31, 2012

Acquired Customer Base [Member]

Maximum [Member]

Sep. 30, 2012

Acquired Customer Base [Member]

Maximum [Member]

Dec. 31, 2012

Know How [Member]

Sep. 30, 2012

Know How [Member]

Dec. 31, 2012

Trade Names [Member]

Sep. 30, 2012

Trade Names [Member]

Dec. 31, 2012

Trade Names [Member]

Minimum [Member]

Sep. 30, 2012

Trade Names [Member]

Minimum [Member]

Dec. 31, 2012

Trade Names [Member]

Maximum [Member]

Sep. 30, 2012

Trade Names [Member]

Maximum [Member]

Dec. 31, 2012

Biomedical Technologies [Member]

Sep. 30, 2012

Biomedical Technologies [Member]

Useful Life (years) 5 years 5 years 15 years 15 years 15 years 15 years 15 years 15 years 0 years ^[1] 0 years ^[1] 5 years 5 years

Gross amount $ 9,229,210 $ 9,229,210 $ 7,858,775 $ 7,858,775 $ 512,000 $ 512,000 $ 558,435 $ 558,435 $ 300,000 $ 300,000

Accumulated Amortization 2,701,602 2,525,905 2,387,612 2,257,533 172,115 145,147 66,872 63,222 75,003 60,003

Net $ 6,527,608 $ 6,703,305 $ 7,283,952 $ 5,471,163 $ 5,601,242 $ 339,885 $ 366,853 $ 491,563 $ 495,213 $ 224,997 $ 239,997

[1] Indefinite

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CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)

Common Stock [Member]

Additional Paid-In Capital [Member]

Accumulated Other Comprehensive Income [Member]

Retained Earnings [Member]

Treasury Stock [Member]

Total

Balance at Sep. 30, 2012 $ 7,805 $ 17,037,618 $ 61,906 $ 2,722,601 $ (986,342) $ 18,843,588

Balance (in shares) at Sep. 30, 2012 15,610,517 810,160

Issuance of shares of common stock under employee stock purchase plan 3 6,107 0 0 0 6,110

Issuance of shares of common stock under employee stock purchase plan (in shares) 5,797 0

Stock-based compensation costs 2 73,516 0 0 0 73,518

Stock-based compensation costs (in shares) 4,000 0

Foreign currency translation adjustment 0 0 29,739 0 0 29,739

Net loss 0 0 0 (379,342) 0 (379,342)

Balance at Dec. 31, 2012 $ 7,810 $ 17,117,241 $ 91,645 $ 2,343,259 $ (986,342) $ 18,573,613

Balance (in shares) at Dec. 31, 2012 15,620,314 810,160

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Costs in Excess of Billings and Unbilled Receivables
3 Months Ended

Dec. 31, 2012

Cost In Excess Of Billings [Abstract]

Dividend Add Back Due To Preferred Stock Conversion [Text Block]
Note 4 – Costs in Excess of Billings and Unbilled Receivables

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Intangible Assets (Details 1) (USD $)

Dec. 31, 2012

2013 (9 Months) $ 488,511

2014 651,348

2015 651,348

2016 651,345

2017 591,348

Thereafter 3,153,487

Total 6,187,387

Acquired Customer Base [Member]

2013 (9 Months) 406,961

2014 542,615

2015 542,615

2016 542,615

2017 542,615

Thereafter 2,893,742

Total 5,471,163

Know How [Member]

2013 (9 Months) 25,600

2014 34,133

2015 34,133

2016 34,133

2017 34,133

Thereafter 177,753

Total 339,885

Trade Names [Member]

2013 (9 Months) 10,950

2014 14,600

2015 14,600

2016 14,600

2017 14,600

Thereafter 81,992

Total 151,342

Biomedical Technologies [Member]

2013 (9 Months) 45,000

2014 60,000

2015 60,000

2016 59,997

2017 0

Thereafter 0

Total $ 224,997

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Intangible Assets (Tables)
3 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Finite-Lived Intangible Assets [Table Text Block]
Intangible assets at December 31, 2012 and September 30, 2012 consist of the following:

Useful Gross Accumulated
December 31, 2012 Life (years) Amount Amortization Net
Acquired Customer Base 5-15 $ 7,858,775 $ 2,387,612 $ 5,471,163
Know How 15 512,000 172,115 339,885
Trade Names 15 - Indefinite 558,435 66,872 491,563
Biomedical Technologies 5 300,000 75,003 224,997
$ 9,229,210 $ 2,701,602 $ 6,527,608

Useful Gross Accumulated
September 30, 2012 Life (years) Amount Amortization Net
Acquired Customer Base 5-15 $ 7,858,775 $ 2,257,533 $ 5,601,242
Know How 15 512,000 145,147 366,853
Trade Names 15 - Indefinite 558,435 63,222 495,213
Biomedical Technologies 5 300,000 60,003 239,997
$ 9,229,210 $ 2,525,905 $ 6,703,305

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]
Amortization expense for the three months ended December 31, 2012 and 2011 was $181,268 and $162,803respectively. Estimated amortization expense for each of the next five fiscal years is as follows:

2013 (9 Months) 2014 2015 2016 2017 Thereafter Total
Acquired Customer Base $ 406,961 $ 542,615 $ 542,615 $ 542,615 $ 542,615 $ 2,893,742 $ 5,471,163
Know How 25,600 34,133 34,133 34,133 34,133 177,753 339,885
Trade Names 10,950 14,600 14,600 14,600 14,600 81,992 151,342
Biomedical Technologies 45,000 60,000 60,000 59,997 -0- -0- 224,997
$ 488,511 $ 651,348 $ 651,348 $ 651,345 $ 591,348 $ 3,153,487 $ 6,187,387

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Earnings (Loss) Per Common Share (Details)	3 Months Ended
Earnings (Loss) Per Common Share (Details)	Dec. 31, 2012	Dec. 31, 2011
Weighted average shares outstanding
Basic	14,673,356	15,583,103
Effect of dilutive securities
Stock Options	0	100,731
Dilutive Average Shares Outstanding	14,673,356	15,683,834

Intangible Assets (Details Textual) (USD $)	3 Months Ended
Intangible Assets (Details Textual) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Amortization of Intangible Assets	$ 181,268	$ 162,803

Stock Based Compensation (Details) (USD $)	3 Months Ended
Stock Based Compensation (Details) (USD $)	Dec. 31, 2012	Sep. 30, 2012
Balance at September 30, 2012	794,483
Outstanding and exercisable,Options at September 30, 2012	794,483
Granted,Options Outstanding	0
Exercised,Options Outstanding	0
Cancelled,Options Outstanding	(20,000)
Balance at December 31, 2012	774,483	794,483
Outstanding and exercisable,Options at December 31, 2012	774,483	794,483
Balance,Weighted Average Exercise Price per Share at September 30 2012	$ 3.34
Vested and exercisable,Weighted Average Exercise Price per Share at September 30 2012	$ 3.34
Granted,Weighted Average Exercise Price per Share	$ 0
Exercised,Weighted Average Exercise Price per Share	$ 0
Cancelled,Weighted Average Exercise Price per Share	$ 4.06
Balance,Weighted Average Exercise Price per Share at December 31 2012	$ 3.32	$ 3.34
Vested and exercisable,Weighted Average Exercise Price per Share at December 31 2012	$ 3.32	$ 3.34
Balance,Weighted Average Remain Contractual Term (In Years)	1 year 6 months 14 days	1 year 9 months
Vested and exercisable, Weighted Average Remain Contractual Term (in Years)	1 year 6 months 14 days	1 year 9 months

Stock Based Compensation (Details 1) (USD $)	3 Months Ended
Stock Based Compensation (Details 1) (USD $)	Dec. 31, 2012	Dec. 31, 2011
Shares Nonvested at September 30, 2012	127,834	403,000
Shares, Granted	4,000	0
Shares, Vested	(15,000)	(37,500)
Shares, Cancelled	0	0
Shares, Nonvested at December 31, 2012	116,834	365,500
Weighted-Average Grant-Date Fair Value, Nonvested at September 30, 2012	$ 1.92	$ 4.02
Weighted-Average Grant-Date Fair Value, Granted	$ 1.45	$ 0
Weighted-Average Grant-Date Fair Value, Vested	$ 1.53	$ 4.00
Weighted-Average Grant-Date Fair Value, Cancelled	$ 0	$ 0
Weighted-Average Grant-Date Fair Value, Nonvested at December 31, 2012	$ 1.95	$ 4.02

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2012	Sep. 30, 2012
ASSETS
Cash and cash equivalents	$ 2,471,900	$ 3,414,880
Accounts receivable, net of allowance for doubtful accounts of $149,280 and $146,210 and sales returns allowance of $44,004 and $51,860 for December 31, 2012 and September 30, 2012, respectively.	4,849,552	5,475,142
Costs in excess of billings and unbilled receivables	1,941,547	1,735,798
Inventories, net of reserves	3,550,710	3,271,700
Deferred tax asset	126,187	126,187
Prepaid expenses and other current assets	1,401,925	1,334,649
Total current assets	14,341,821	15,358,356
Property, Plant and Equipment, net	5,093,097	4,984,150
Other Assets
Intangibles, net	6,527,608	6,703,305
Goodwill	10,264,499	10,254,160
Deferred financing costs, net	152,650	165,457
Total other assets	16,944,757	17,122,922
Total Assets	36,379,675	37,465,428
LIABILITIES AND STOCKHOLDERS' EQUITY
Current portion of long-term debt	11,511,905	11,984,492
Accounts payable	2,807,421	2,416,397
Deferred revenue	826,880	694,672
Accrued expenses and other liabilities	1,951,680	2,809,580
Total current liabilities	17,097,886	17,905,141
Long-term Liabilities
Pension liability	342,848	345,443
Deferred tax liability	365,328	371,256
Total long-term liabilities	708,176	716,699
Stockholders' Equity
Common Stock, $0.0005 par value, 40,000,000 shares authorized, 15,620,314 and 15,610,517 shares issued, 14,810,154 and and 14,800,357 shares outstanding at December 31, 2012 and September 30, 2012, respectively.	7,810	7,805
Additional paid in capital	17,117,241	17,037,618
Accumulated other comprehensive income	91,645	61,906
Retained earnings	2,343,259	2,722,601
Stockholders' Equity Before Treasury Stock	19,559,955	19,829,930
Less 810,160 shares of treasury stock - at cost	(986,342)	(986,342)
Total stockholders' equity	18,573,613	18,843,588
Total Liabilities and Stockholders' Equity	$ 36,379,675	$ 37,465,428

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income (loss)	$ (379,342)	$ 370,338
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Stock compensation expense	73,516	199,212
Foreign exchange loss	26,398	(48,277)
Gain on sale of property, plant and equipment	(87,803)	0
Depreciation and amortization	426,458	380,120
Noncash interest expense	12,807	9,978
Provision for doubtful accounts and sales returns	3,160	60,970
Inventory reserves	11,208	0
Deferred income taxes	1,532	(122,727)
Other changes in assets and libilities:
Accounts receivable, net	607,217	(1,647,098)
Inventories	(322,298)	272,350
Costs in excess of billings / unbilled receivables	(205,749)	184,105
Prepaid expenses and other assets	(76,842)	(124,256)
Accounts payable	399,184	(484,930)
Accrued expenses and other liabilities	(852,463)	(92,853)
Deferred Revenue	140,355	262,942
Net cash used in operating activities	(222,662)	(780,126)
Cash flows from investing activities:
Proceeds from sale of property, plant, and equipment	80,252	0
Purchases of property, plant and equipment	(315,568)	(405,341)
Net cash used in investing activities	(235,316)	(405,341)
Cash flows from financing activities
Proceeds from issuance of common stock	6,110	15,133
Repayment of long-term debt	(472,587)	(475,159)
Net cash used in financing activities	(466,477)	(460,026)
Effect of exchange rates on cash and cash equivalents	(18,525)	(96,923)
Net decrease in cash and cash equivalents	(942,980)	(1,742,416)
Cash and cash equivalents, beginning	3,414,880	4,479,840
Cash and cash equivalents, ending	$ 2,471,900	$ 2,737,424

CONSOLIDATED BALANCE SHEETS [Parenthetical] (USD $)	Dec. 31, 2012	Sep. 30, 2012
Allowance for doubtful accounts (in dollars)	$ 149,280	$ 146,210
Allowance for sales returns (in dollars)	$ 44,004	$ 51,860
Common stock, par value (in dollars per share)	$ 0.0005	$ 0.0005
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	15,620,314	15,610,517
Common stock, shares outstanding	14,810,154	14,800,357
Treasury stock, shares (in shares)	810,160	810,160

DOCUMENT AND ENTITY INFORMATION	3 Months Ended
DOCUMENT AND ENTITY INFORMATION	Dec. 31, 2012	Feb. 07, 2013
Entity Registrant Name	DYNASIL CORP OF AMERICA
Entity Central Index Key	0000030831
Current Fiscal Year End Date	--09-30
Entity Filer Category	Smaller Reporting Company
Trading Symbol	dysl
Entity Common Stock, Shares Outstanding		14,960,200
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2012
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2013

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance at Sep. 30, 2012	$ 7,805	$ 17,037,618	$ 61,906	$ 2,722,601	$ (986,342)	$ 18,843,588
Balance (in shares) at Sep. 30, 2012	15,610,517				810,160
Issuance of shares of common stock under employee stock purchase plan	3	6,107	0	0	0	6,110
Issuance of shares of common stock under employee stock purchase plan (in shares)	5,797				0
Stock-based compensation costs	2	73,516	0	0	0	73,518
Stock-based compensation costs (in shares)	4,000				0
Foreign currency translation adjustment	0	0	29,739	0	0	29,739
Net loss	0	0	0	(379,342)	0	(379,342)
Balance at Dec. 31, 2012	$ 7,810	$ 17,117,241	$ 91,645	$ 2,343,259	$ (986,342)	$ 18,573,613
Balance (in shares) at Dec. 31, 2012	15,620,314				810,160

Intangible Assets (Details 1) (USD $)	Dec. 31, 2012
2013 (9 Months)	$ 488,511
2014	651,348
2015	651,348
2016	651,345
2017	591,348
Thereafter	3,153,487
Total	6,187,387
Acquired Customer Base [Member]
2013 (9 Months)	406,961
2014	542,615
2015	542,615
2016	542,615
2017	542,615
Thereafter	2,893,742
Total	5,471,163
Know How [Member]
2013 (9 Months)	25,600
2014	34,133
2015	34,133
2016	34,133
2017	34,133
Thereafter	177,753
Total	339,885
Trade Names [Member]
2013 (9 Months)	10,950
2014	14,600
2015	14,600
2016	14,600
2017	14,600
Thereafter	81,992
Total	151,342
Biomedical Technologies [Member]
2013 (9 Months)	45,000
2014	60,000
2015	60,000
2016	59,997
2017	0
Thereafter	0
Total	$ 224,997

Income Taxes (Details Textual) (USD $) In Millions, unless otherwise specified	3 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Valuation Allowance, Amount	$ 1.7
Effective Income Tax Rate, Continuing Operations	(0.34%)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	34.00%
Effective Income Tax Rate Reconciliation, Tax Credits, Research		(96.85%)