Note 8 - Earnings per Common Share (Tables)

9 Months Ended

Jun. 30, 2012

Schedule of Calculation of Numerator and Denominator in Earnings Per Share [Table Text Block]

	Three Months Ended June 30,						Nine Months Ended June 30,
	2012			2011			2012			2011
Basic Income (Loss) per Share
Income (Loss) available to common stockholders	$	(170,975	)	$	(125,949	)	$	(578,896	)	$	(657,612	)
Shares denominator		1,394,278			1,248,095			1,346,261			1,248,095
Per share amount	$	(.12	)	$	(.10	)	$	(.43	)	$	(.52	)
Effect of Dilutive Securities
Average shares outstanding		1,394,278			1,248,095			1,346,261			1,248,095
Stock options		-			-			-			-
		1,394,278			1,248,095			1,346,261			1,248,095
Diluted Income (Loss) per Share
Income (Loss) available to common stockholders	$	(170,975	)	$	(125,949	)	$	(578,896	)	$	(657,612	)
Per share amount	$	(.12	)	$	(.10	)	$	(.43	)	$	(.52	)