Exhibit 11

11. Statement re computation of per share earnings

	Second Quarter Ended					Six Months Ended
	March 31,					March 31,
	2002			2001		2002			2001
Net (loss) income in thousands	$	(1,309	)	$	5,112	$	(2,943	)	$	12,013
Weighted average shares outstanding		15,711,256			15,812,575		15,673,199			15,700,595
Assumed exercise of stock options, weighted average of incremental shares		—			707,713		—			790,396
Assumed purchase of stock under stock purchase plan, weighted average		—			79,196		—			88,590
Diluted shares – adjusted weighted-average shares and assumed conversions		15,711,256			16,599,484		15,673,199			16,579,581
Basic (loss) earning per share	$	(0.08	)	$	0.32	$	(0.19	)	$	0.77
Diluted (loss) earnings per share	$	(0.08	)	$	0.31	$	(0.19	)	$	0.72