Net Income (Loss) Per Share

3 Months Ended

Dec. 31, 2012

Net Income (Loss) Per Share

Net Income (Loss) Per Share

Note B —Net Income (Loss) Per Share

Net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period, increased to include dilutive potential common shares issuable upon the exercise of stock options, restricted stock awards and restricted stock units that were outstanding during the period. For periods of net loss, diluted net loss per common share equals basic net loss per common share because common stock equivalents are not included in periods where there is a loss, as they are antidilutive. A reconciliation of the numerator and denominator in the basic and diluted net income (loss) per share calculation is as follows:

	Three Months Ended
	December 31, 2012		December 31, 2011
Numerator:
Net income (loss)	$	1,012,145	$	(75,347	)
Denominator:
Denominator for basic net income (loss) per share — weighted average shares outstanding	12,038,232		12,136,125
Effect of dilutive stock awards	358,698		—
Denominator for diluted net income (loss) per share — weighted average shares outstanding	12,396,930		12,136,125
Basic net income (loss) per share	$	0.08	$	(0.01	)
Diluted net income (loss) per share	$	0.08	$	(0.01	)

For the first quarter of fiscal year 2013 and 2012, 1,082,750 and 1,135,500 shares of common stock subject to stock options were excluded from the diluted net loss per share calculation because their effect would have been antidilutive. Additionally, 135,492 of restricted share units outstanding could be potentially dilutive upon achievement of performance goals.