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

12 Months Ended

Sep. 30, 2014

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

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

	Year Ended September 30,
	2014			2013			2012(a)
				(in 000’s)
Net (loss) income	$	(12,620	)	$	10,480		$	11,113
Income allocable to unvested restricted stock		(25	)		(136	)		(158	)
Basic (loss) income attributable to common stock	$	(12,645	)	$	10,344		$	10,955
Reallocation of participating earnings		—			1			—
Diluted (loss) income attributable to common stock	$	(12,645	)	$	10,345		$	10,955
Weighted average common shares outstanding:
Basic:		7,959,452			7,879,614			7,841,722
Dilutive common stock options and restricted stock units		—			40,751			35,385
Diluted:		7,959,452			7,920,365			7,877,107
Basic (loss) income attributable to a share of common stock	$	(1.59	)	$	1.31		$	1.40
Diluted (loss) income attributable to a share of common stock	$	(1.59	)	$	1.31		$	1.39

(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 the 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 (Loss) Income Per Share Attributable to Common Stock

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

	Year Ended September 30,
	2014		2013		2012
Stock options		92,100		—		—
Restricted stock units		18,962		—		—
Total		111,062		—		—

Weighted Average Shares Of Unvested Restricted Stock Included In Common Stock Outstanding

Weighted average shares of unvested restricted stock included in common stock outstanding were as follows:

	2014		2013		2012
Unvested restricted stock		103,500		169,649		113,426