Exhibit 11.1



Statement Regarding Computation of Earnings Per Share



|                                               |  |                         |        |   |      |       |   |      |        |  
|---------------------------------------------- |  | ----------------------- | ------ | - | ---- | ----- | - | ---- | ------ | -
|                                               |  | Year Ended September 30 |       
|                                               |  | 2003                    |        |   | 2002 |       |   | 2001 |       
|Basic                                          |  |                         |        |   |      |       |   |      |        |  
|Income (loss) available to common shareholders |  | $                       | (3,920 | ) |      | 4,558 |   |      | (9,738 | )
|                                               |  |                         |        |   |      |       |   |      |        |  
|Weighted average shares                        |  |                         | 824    |   |      | 731   |   |      | 698    |  
|                                               |  |                         |        |   |      |       |   |      |        |  
|Net earnings (loss) per share available to     |  |                         |        |   |      |       |   |      |        |  
|common shareholders                            |  | $                       | (4.76  | ) |      | 6.24  |   |      | (13.95 | )
|                                               |  |                         |        |   |      |       |   |      |        |  
|Diluted                                        |  |                         |        |   |      |       |   |      |        |  
|                                               |  |                         |        |   |      |       |   |      |        |  
|Income (loss) available to common shareholders |  | $                       | (3,920 | ) |      | 4,558 |   |      | (9,738 | )
|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                       |  | $                       | (3,920 | ) |      | 4,574 |   |      | (9,738 | )
|                                               |  |                         |        |   |      |       |   |      |        |  
|Weighted average shares:                       |  |                         |        |   |      |       |   |      |        |  
|Outstanding                                    |  |                         | 824    |   |      | 731   |   |      | 698    |  
|Convertible debenture                          |  |                         |       |   |      | 376   |   |      |       |  
|                                               |  |                         |        |   |      |       |   |      |        |  
|                                               |  |                         | 824    |   |      | 1,107 |   |      | 698    |  
|                                               |  |                         |        |   |      |       |   |      |        |  
|Net earnings (loss) per share available to     |  |                         |        |   |      |       |   |      |        |  
|common shareholders                            |  | $                       | (4.76  | ) |      | 4.13  |   |      | (13.95 | )
|                                               |  |                         |        |   |      |       |   |      |        |