Note 10 - Earnings per Common Share

12 Months Ended

Sep. 30, 2013

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

10. EARNINGS PER COMMON SHARE 

The following table sets forth the computation of basic and diluted earnings per share.

	2013		2012			2011
Basic Income (Loss) Per Share
Income (Loss) available to common stockholders	$	138,805	$	(783,966	)	$	(672,535	)
Shares denominator		1,610,571		1,372,812			1,248,095
Per share amount	$	.09	$	(.57	)	$	(.54	)
Effect of Dilutive Securities
Average shares outstanding		1,610,571		1,372,812			1,248,095
Options available under convertible note		23,505		-			-
		1,634,076		1,372,812			1,248,095
Diluted Income (Loss) Per Share
Income (Loss) available to common stockholders	$	138,805	$	(783,966	)	$	(672,535	)
Per share amount	$	.08	$	(.57	)	$	(.54	)