SHARE-BASED COMPENSATION (Tables)

6 Months Ended

Mar. 31, 2013

Summary of Outstanding and Non-Vested Stock Option and Restricted Stock Activity

Stock Options and Restricted Stock. A summary of our outstanding and non-vested stock option and restricted stock activity for the six months ended March 31, 2013 is as follows:

	Stock Options								Restricted Stock
	Outstanding				Non-Vested				Outstanding and Non-Vested
			Weighted				Weighted				Weighted
			Average				Average				Average
			Exercise				Fair				Fair
			Price				Value				Value
	Shares		Per Share		Shares		Per Share		Shares		Per Share
Balance, September 30, 2012		612,071	$	8.47		138,835	$	3.55		64,497	$	7.52
Granted		47,470		11.93		47,470		5.41		36,060		11.93
Vested		-		-		(77,184)		3.61		(29,505)		7.42
Exercised		(114,730)		8.67		-		-		-		-
Expired / Cancelled		(14,416)		8.48		(1,416)		4.50		-		-
Balance, March 31, 2013		530,395		8.74		107,705		4.31		71,052		9.80

Summary of Exercisable Stock Options

A summary of our exercisable stock options as of March 31, 2013 is as follows:

Number of vested stock options		422,690
Weighted-average exercise price per share	$	8.55
Aggregate intrinsic value	$	6,156
Weighted-average remaining contractual term in years		4.9

Fair Value of Stock Option

We determine the fair value of restricted stock awards based on the fair market value of our common stock on the grant date. Actual compensation, if any, ultimately realized by optionees may differ significantly from the amount estimated using an option valuation model.

	Six Months Ended
	March 31,
	2013		2012
Weighted-average grant date fair value per share of options granted	$	5.41	$	3.46
Significant fair value assumptions:
Expected term in years		5.70		5.70
Expected volatility		49%		49%
Expected dividends		0%		0%
Risk-free interest rates		0.64%		0.85%
Total intrinsic value of options exercised	$	1,495	$	-
Aggregate cash received for option exercises	$	995	$	-
Compensation cost (included in operating expenses)
Stock options	$	139	$	176
Restricted stock		230		144
Total		369		320
Tax benefit recognized		93		63
Net compensation cost	$	276	$	257
As of period end date:
Total compensation cost for non-vested awards not yet recognized:
Stock options	$	234	$	230
Restricted stock	$	367	$	271
Weighted-average years to be recognized
Stock options		1.7		1.6
Restricted stock		1.7		1.8

Summary of RSU Activity

A summary of our RSU activity for the six months ended March 31, 2013 is as follows:

	Number of Units		Weighted- Average Grant Date Fair Value   Per Unit
Outstanding, September 30, 2012		-	$	-
Grants		77,231		11.93
Forfeitures		-		-
Vested		-		-
Outstanding, March 31, 2013		77,231	$	11.93

Estimated Compensation Expenses For RSU Award

A summary of estimated compensation expense for RSU awards is as follows:

	Six Months Ended
	March 31,
	2013		2012
Compensation cost (included in operating expenses)	$	298	$	-
Tax benefit recognized		119		-
Net compensation cost	$	179	$	-
As of period end date:
Total compensation cost for non-vested awards not yet recognized	$	1,486	$	-
Weighted-average years to be recognized		1.5		-