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EXCEL - IDEA: XBRL DOCUMENT - Arch Therapeutics, Inc.Financial_Report.xls
10-K - Arch Therapeutics, Inc.g6510.txt
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EX-32.1 - Arch Therapeutics, Inc.ex32-1.txt
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v2.4.0.6
Note 1 - Overview and Summary of Significant Accounting Policies: Basic and Diluted Loss Per Share (Policies)
12 Months Ended
Sep. 30, 2012
Policies  
Basic and Diluted Loss Per Share

Basic and Diluted Loss Per Share

 

The Company computes earnings (loss) per share in accordance with ASC 260-10-45 “Earnings per Share”, (formerly SFAS 128) which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common stockholders by the weighted average number of outstanding common shares during the period.  Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding during the period.  Dilutive earnings (loss) per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments, and therefore, basic and diluted earnings (loss) per share are equal.