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v2.4.0.6
Note 4 - Earnings Per Share
3 Months Ended
Dec. 31, 2011
Earnings Per Share [Text Block]
4. 
EARNINGS PER SHARE

In accordance with Accounting Standards Codification (“ASC”) 260, the Company has evaluated its diluted income (loss) per share calculation. The Company had outstanding warrants and stock options at December 31, 2011 and 2010 which were not included in the determination of diluted income (loss) per share because these shares were anti-dilutive.

Net income (loss) per share for the three months ended December 31, 2011 and 2010, respectively was as follows (in thousands, except per share amounts):

   
Three months ended December 31,
 
   
2011
   
2010
 
Numerators:
           
Net income (loss)
  $ 9,703     $ (1,561 )
                 
Denominators:
               
Average shares outstanding – basic
    34,368       34,389  
Impact of stock options
    23       -  
Average shares outstanding – diluted
    34,391       34,389  
                 
Basic income (loss) per share
  $ 0.28     $ (0.05 )
Diluted income (loss) per share
  $ 0.28     $ (0.05 )