SHARE-BASED COMPENSATION (Tables)

12 Months Ended

Sep. 30, 2013

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

A summary of our outstanding and non-vested stock option and restricted stock activity for the year ended September 30, 2013 is as follows:

	Stock Options										Restricted Stock
	Outstanding					Non-Vested					Outstanding and Non-Vested
	Shares			Weighted Average Exercise Price Per Share		Shares			Weighted Average Fair Value Per Share		Shares			Weighted Average Fair Value 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		(204,157	)		8.72		-			-		-			-
Expired / Cancelled		(17,749	)		8.32		(4,749	)		3.77		(2,000	)		7.61
Balance, September 30, 2013		437,635			8.73		104,372			4.34		69,052			9.87

Summary of Exercisable Stock Options

A summary of our exercisable stock options as of September 30, 2013 is as follows:

Number of vested stock options		333,263
Weighted average exercise price per share	$	8.48
Aggregate intrinsic value	$	15,423
Weighted average remaining contractual term in years		4.5

Fair Value of Stock Option

We determine the fair value of stock option awards at their grant date, using a Black-Scholes Option-Pricing model applying the assumptions in the following table. 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. The following stock option information is as of September 30:

	2013		2012		2011
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		49.0%		49.0%		-
Expected dividends		0.0%		0.0%		-
Risk-free interest rates		0.64%		0.85%		-
Total intrinsic value of options exercised	$	2,910	$	525	$	20
Aggregate cash received for option exercises	$	1,781	$	754	$	81
Compensation cost (included in operating expenses)
Stock options	$	223	$	260	$	231
Restricted stock		364		248		73
Total		587		508		304
Tax benefit recognized		140		108		56
Net compensation cost	$	447	$	400	$	248
As of period end date
Total compensation cost for non-vested awards not yet recognized
Stock options	$	138	$	122	$	65
Restricted stock	$	218	$	167	$	15
Weighted-average years to be recognized
Stock options		1.4		1.5		1.0
Restricted stock		1.4		1.5		1.0

Summary of RSU Activity

A summary of our RSU activity for the year ended September 30, 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, September 30, 2013		77,231	$	11.93

Estimated Compensation Expenses For RSU Award

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

	Year Ended September 30,
	2013		2012
Compensation cost (included in operating expenses)	$	1,883	$	-
Tax benefit recognized		720		-
Net compensation cost	$	1,163	$	-
As of period end date:
Total compensation cost for non-vested awards not yet recognized	$	2,346	$	-
Weighted-average years to be recognized		1.0		-
Accrued compensation cost included in other long-term liabilities at year end	$	1,883	$	-