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Stock Based Compensation
6 Months Ended
Mar. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]
Stock-Based Compensation

The Company maintains stock option plans that include both incentive and non-qualified options reserved for issuance to key employees, including officers and directors.  All options are issued at fair market value at the grant date and are exercisable in varying installments according to the plans.  The plans allow for the payment of option exercises through the surrender of previously owned mature shares based on the fair market value of such shares at the date of surrender.

The Company follows ASC 718 (“Share-Based Payment”), which requires that all share based payments to employees, including stock options, be recognized as compensation expense in the consolidated financial statements based on their grant date fair values and over the requisite service period.  For the three month periods ended March 31, 2018 and 2017, the Company recorded non-cash compensation expense of $5,595 and $11,395, respectively ($.00 and $.00 per basic and diluted share, respectively), relating to stock compensation. For the six month periods ended March 31, 2018 and 2017, the Company recorded non-cash compensation expense of $12,506 and $23,794, respectively ($.00 and $.00 per basic and diluted share, respectively), relating to stock compensation.