RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS (Tables)

12 Months Ended

Sep. 30, 2012

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS [Abstract]

Schedule of Effects of Restatement Adjustments

The following table summarizes the effects of the restatement adjustments, previously discussed, on the consolidated statements of operations and comprehensive income (loss) items for the years ended September 30:

	2012								2011
	As Reported			Adjustment		Restated			As Reported			Adjustment			Restated
Total revenue	$	28,208		$	-	$	28,208		$	33,144					$	33,144
Total cost of revenue		21,370			-		21,370			22,638						22,638
Gross profit		6,838			-		6,838			10,506			-			10,506
Total operating expenses		9,329			-		9,329			9,219						9,219
Restructuring charges		3,195			-		3,195			-						-
Operating income (loss)		(5,686	)		-		(5,686	)		1,287			-			1,287
Interest expense		(714	)		-		(714	)		(706	)					(706	)
Change in fair value of warrant liability - decrease		-			73		73			-			1,759			1,759
Other income		12			-		12			12			-			12
Income (loss) before income taxes		(6,388	)		73		(6,315	)		593			1,759			2,352
Income tax expense		2			-		2			50						50
Net income (loss)		(6,390	)		73		(6,317	)		543			1,759			2,302
Other comprehensive income (loss):
Foreign currency translation adjustment		(22	)		-		(22	)		(49	)		-			(49	)
Comprehensive income (loss)	$	(6,412	)	$	73	$	(6,339	)	$	494		$	1,759		$	2,253
Basic EPS	$	(0.89	)	$	0.01	$	(0.88	)	$	(0.66	)	$	(0.08	)	$	(0.74	)
Diluted EPS	$	(0.89	)	$	0.01	$	(0.88	)	$	(0.66	)	$	(0.08	)	$	(0.74	)

The following table summarizes the effects of the restatement adjustments, previously discussed, on the consolidated balance sheet items as of September 30:

	2012									2011
	As Reported			Adjustment			Restated			As Reported			Adjustment			Restated
Total assets	$	26,975		$	-		$	26,975		$	32,346					$	32,346
Total other current liabilities		11,387			-			11,387			9,847						9,847
Fair value of warrant liability		-			1,213			1,213			-			1,286			1,286
Total current liabilities		11,387			1,213			12,600			9,847			1,286			11,133
Other long-term debt		5,998			-			5,998			6,913						6,913
Total liabilities		17,385			1,213			18,598			16,760			1,286			18,046
Shareholders' equity:
Preferred Shares		1,335			-			1,335			2,135			-			2,135
Common Shares		1,871			-			1,871			1,698			-			1,698
Additional paid-in capital		20,451			(816	)		19,635			19,408			(816	)		18,592
Accumulated deficit		(14,096	)		(397	)		(14,493	)		(7,706	)		(470	)		(8,176	)
Accumulated other comprehensive income		29			-			29			51						51
Total shareholders' equity		9,590			(1,213	)		8,377			15,586			(1,286	)		14,300
Total liabilities and shareholders' equity	$	26,975		$	-		$	26,975		$	32,346		$	-		$	32,346