Note 8 - Earnings per Common Share (Tables)

6 Months Ended

Mar. 31, 2013

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

	Three Months Ended March 31,					Six Months Ended March 31,
	2013		2012			2013		2012
Basic Income (Loss) per Share
Income (Loss) available to common stockholders	$	119,431	$	(224,781	)	$	263,235	$	(407,921	)
Shares denominator		1,638,215		1,394,278			1,582,776		1,322,385
Per share amount	$	.08	$	(.16	)	$	.17	$	(.31	)
Effect of Dilutive Securities
Average shares outstanding		1,638,215		1,394,278			1,582,776		1,322,385
Stock options		30,044		-			30,044		-
		1,668,259		1,394,278			1,612,820		1,322,385
Diluted Income (Loss) per Share
Income (Loss) available to common stockholders	$	119,431	$	(224,781	)	$	263,235	$	(407,921	)
Per share amount	$	.07	$	(.16	)	$	.16	$	(.31	)