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Loss per Share
 12 Months Ended
Sep. 30, 2013
Loss per Share [Abstract]  
Earnings Per Share [Text Block]
Earnings (Loss) Per Share

The following table provides the components of the basic and diluted earnings (loss) per share (EPS) computations:

 
 
2013
 
2012
Basic EPS Computation
 


 


Net income (loss)
 
$
18,648

 
$
(1,380,345
)
Weighted average shares outstanding
 
4,495,539

 
4,481,239

Basic earnings (loss) per share
 
$
—

 
$
(.31
)
 
 

 

Diluted EPS Computation
 

 

Net income (loss)
 
$
18,648

 
$
(1,380,345
)
Weighted average shares outstanding
 
4,495,539

 
4,481,239

Stock options
 
—

 
—

Stock compensation arrangements
 
10,663

 
—

Diluted shares outstanding
 
4,506,202

 
4,481,239

Diluted earnings (loss) per share
 
$
—

 
$
(.31
)


For fiscal year 2012, 11,163 shares have been omitted from the calculation of diluted EPS as their effect would have been antidilutive.