Note 8 - Earnings per Common Share (Tables)

3 Months Ended

Dec. 31, 2012

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

	Three Months ended December 31,
	2012		2011
Basic Income (Loss) per Share
Income (Loss) available to common stockholders	$	143,804	$	(183,140	)
Shares denominator		1,528,541		1,251,273
Per share amount	$	.09	$	(.15	)
Effect of Dilutive Securities
Average shares outstanding		1,528,541		1,251,273
Stock options		12,942		-
		1,541,483		1,251,273
Diluted Income (Loss) per Share
Income (Loss) available to common stockholders	$	143,804	$	(183,140	)
Per share amount	$	.09	$	(.15	)