Exhibit 11.1

Statement Regarding Computation of Earnings Per Share

	Year Ended September 30
	2004			2003			2002
Basic
Net earnings (loss) available to common shareholders	$	(1,247	)	$	(3,920	)	$	4,558
Weighted average shares		1,061			824			731
Net earnings (loss) per share available to common shareholders	$	(1.17	)	$	(4.76	)	$	6.24
Diluted
Net earnings (loss) available to common shareholders	$	(1,247	)	$	(3,920	)	$	4,558
Effect of dilutive securities:
Interest on convertible debenture		—			—			106
Change in fair value of derivative features		—			—			(90	)
Net earnings (loss) available to common shareholders as adjusted	$	(1,247	)	$	(3,920	)	$	4,574
Weighted average shares:
Outstanding		1,061			824			731
Convertible debenture		—			—			376
		1,061			824			1,107
Net earnings (loss) per share available to common shareholders	$	(1.17	)	$	(4.76	)	$	4.13