Earnings Per Share	6 Months Ended
Mar. 28, 2014
Earnings Per Share	NOTE 3 – EARNINGS PER SHARE Weighted average basic shares outstanding for the three and six months ended March 28, 2014 were 21,302,000 and 21,207,000, respectively. Diluted shares outstanding for the three months and six month ended March 28, 2014 were 21,458,000 and 21,424,000, respectively. Weighted average basic and diluted shares outstanding for the three and six months ended March 29, 2013 were 20,643,000 and 20,558,000, respectively. The FASB Accounting Standards Codification^TM (“ASC”) Topic 260, “Earnings per Share,” requires that employee equity share options, nonvested shares and similar equity instruments granted by the Company be treated as potential common shares in computing diluted earnings per share. Diluted shares outstanding includes the dilutive effect of in-the-money options and nonvested shares, which is calculated based on the average share price for each fiscal period using the treasury stock method. Under the treasury stock method, the amount that the employee must pay for exercising stock options, the amount of compensation cost for future service that the Company has not yet recognized, and the amount of tax benefits or deficiencies that would be recorded in additional paid-in capital when the award becomes deductible are assumed to be used to repurchase shares. For the three and six months ended March 28, 2014 the dilutive effect of nonvested stock awards was approximately 156,000 and 217,000, respectively. There was no dilutive effect of in-the-money employee stock options for the three or six months ended March 28, 2014. For the three and six months ended March 28, 2014 options and nonvested stock awards amounting to approximately 678,000 shares and 815,000 shares, respectively, were excluded from the calculation as their effect would have been anti-dilutive. There was no dilutive effect of in-the-money employee stock options or nonvested shares as of March 29, 2013 due to the Company incurring a net loss for each of the three and six months then ended.

Earnings Per Share

6 Months Ended

Mar. 28, 2014

NOTE 3 – EARNINGS PER SHARE

Weighted average basic shares outstanding for the three and six months ended March 28, 2014 were 21,302,000 and 21,207,000, respectively. Diluted shares outstanding for the three months and six month ended March 28, 2014 were 21,458,000 and 21,424,000, respectively. Weighted average basic and diluted shares outstanding for the three and six months ended March 29, 2013 were 20,643,000 and 20,558,000, respectively. The FASB Accounting Standards Codification^TM (“ASC”) Topic 260, “Earnings per Share,” requires that employee equity share options, nonvested shares and similar equity instruments granted by the Company be treated as potential common shares in computing diluted earnings per share. Diluted shares outstanding includes the dilutive effect of in-the-money options and nonvested shares, which is calculated based on the average share price for each fiscal period using the treasury stock method. Under the treasury stock method, the amount that the employee must pay for exercising stock options, the amount of compensation cost for future service that the Company has not yet recognized, and the amount of tax benefits or deficiencies that would be recorded in additional paid-in capital when the award becomes deductible are assumed to be used to repurchase shares. For the three and six months ended March 28, 2014 the dilutive effect of nonvested stock awards was approximately 156,000 and 217,000, respectively. There was no dilutive effect of in-the-money employee stock options for the three or six months ended March 28, 2014. For the three and six months ended March 28, 2014 options and nonvested stock awards amounting to approximately 678,000 shares and 815,000 shares, respectively, were excluded from the calculation as their effect would have been anti-dilutive. There was no dilutive effect of in-the-money employee stock options or nonvested shares as of March 29, 2013 due to the Company incurring a net loss for each of the three and six months then ended.

- Definition

The entire disclosure for earnings per share.

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