Net Income (Loss) Per Share Attributable to Common Stock (Tables)

12 Months Ended

Sep. 30, 2013

Reconciliation of Basic and Diluted Earnings (Loss) per Share Attributable to Common Stock

A reconciliation of the basic and diluted earnings (loss) per share attributable to common stock is as follows:

	Year Ended September 30,
	2013			2012(a)			2011
				(in 000’s)
Net income (loss)	$	10,480		$	11,113		$	(3,246	)
Income allocable to unvested restricted stock		(136	)		(158	)		—
Basic income (loss) attributable to common stock	$	10,344		$	10,955		$	(3,246	)
Reallocation of participating earnings		1			—			—
Diluted income (loss) attributable to common stock	$	10,345		$	10,955		$	(3,246	)
Weighted average common shares outstanding:
Basic:		7,879,614			7,841,722			7,809,561
Dilutive common stock options and restricted stock units		40,751			35,385			—
Diluted:		7,920,365			7,877,107			7,809,561
Basic income (loss) attributable to a share of common stock	$	1.31		$	1.40		$	(0.42	)
Diluted income (loss) attributable to a share of common stock	$	1.31		$	1.39		$	(0.42	)

(a) The 2012 earnings per share calculations have been adjusted for the two-class method to reflect restricted shares that were not reflected as participating in the prior period. Basic earnings per share as previously reported for year ended September 30, 2012 was $1.42. Diluted earnings per share as previously reported for the year-ended September 30, 2012 was $1.40. Basic weighted average shares outstanding as previously reported for the year ended September 30, 2012 was 7,841,722. Diluted weighted average shares outstanding as previously reported for the year ended September 30, 2012 was 7,931,593. The impact on all prior period financial statements is deemed immaterial.

Weighted Average Numbers of Securities Excluded from the Calculation of Diluted Income (Loss) Per Share Attributable to Common Stock

The following weighted average numbers of certain securities have been excluded from the calculation of diluted income (loss) per share attributable to common stock, as their effects would be anti-dilutive.

	Year Ended September 30,
	2013		2012		2011
Stock options		—		—		140,487
Restricted stock		—		46,273		105,655
Total		—		46,273		246,142