Basic and Diluted Net Income (Loss) Per Share

6 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

Basic and Diluted Net Income (Loss) Per Share

Note 6 - Basic and Diluted Net Income (Loss) Per Share

          Basic net income (loss) per common share is computed by dividing net income or loss by the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share reflects the impact, when dilutive, of the exercise of stock options and the vesting of restricted stock units using the treasury stock method. Diluted net loss per share for the three and six months ended March 31, 2013 is the same as basic net loss per share as the potentially dilutive securities are all anti-dilutive.

          There were no potentially dilutive common stock options for either the three or six months ended March 31, 2013 or the three or six months ended March 31, 2012. Potentially dilutive restricted stock units aggregating 277,900 shares and 253,400 shares for the three and six months ended March 31, 2013, respectively, have been excluded from the computation of diluted net income (loss) per share because their inclusion would be anti-dilutive. There were no potentially dilutive restricted stock units for either the three or six months ended March 31, 2012. There were no potentially dilutive warrants for the three or six months ended March 31, 2013. Potentially dilutive warrants aggregating 4,066 shares and 2,022 shares for the three and six months ended March 31, 2012, respectively, have been excluded from the computation of diluted net income (loss) per share because their inclusion would be anti-dilutive.