Exhibit 11.1



Statement Regarding Computation of Earnings Per Share



|                                                                 |  |                         |        |   |      |   |        |      |  |   |       |  
|---------------------------------------------------------------- |  | ----------------------- | ------ | - | ---- | - | ------ | ---- |  | - | ----- | -
|                                                                 |  | Year Ended September 30 |       
|                                                                 |  | 2004                    |        |   | 2003 |   |        | 2002 | 
|Basic                                                            |  |                         |        |   |      |   |        |      |  |   |       |  
|Net earnings (loss) available to common shareholders             |  | $                       | (1,247 | ) |      | $ | (3,920 | )    |  | $ | 4,558 |  
|                                                                 |  |                         |        |   |      |   |        |      |  |   |       |  
|Weighted average shares                                          |  |                         | 1,061  |   |      |   | 824    |      |  |   | 731   |  
|                                                                 |  |                         |        |   |      |   |        |      |  |   |       |  
|Net earnings (loss) per share available to common shareholders   |  | $                       | (1.17  | ) |      | $ | (4.76  | )    |  | $ | 6.24  |  
|                                                                 |  |                         |        |   |      |   |        |      |  |   |       |  
|Diluted                                                          |  |                         |        |   |      |   |        |      |  |   |       |  
|Net earnings (loss) available to common shareholders             |  | $                       | (1,247 | ) |      | $ | (3,920 | )    |  | $ | 4,558 |  
|                                                                 |  |                         |       
|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 |  | $                       | (1,247 | ) |      | $ | (3,920 | )    |  | $ | 4,574 |  
|                                                                 |  |                         |        |   |      |   |        |      |  |   |       |  
|Weighted average shares:                                         |  |                         |        |   |      |   |        |      |  |   |       |  
|Outstanding                                                      |  |                         | 1,061  |   |      |   | 824    |      |  |   | 731   |  
|Convertible debenture                                            |  |                         |       |   |      |   |       |      |  |   | 376   |  
|                                                                 |  |                         |        |   |      |   |        |      |  |   |       |  
|                                                                 |  |                         | 1,061  |   |      |   | 824    |      |  |   | 1,107 |  
|                                                                 |  |                         |        |   |      |   |        |      |  |   |       |  
|Net earnings (loss) per share available to common shareholders   |  | $                       | (1.17  | ) |      | $ | (4.76  | )    |  | $ | 4.13  |  
|                                                                 |  |                         |        |   |      |   |        |      |  |   |       |