Daily Journal (DJCO) 10-Q/A 28 Jan 15 2014 Q3 Quarterly report (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Jun. 30, 2014	Jul. 31, 2014
Entity Registrant Name	DAILY JOURNAL CORPORATION
Entity Central Index Key	783412
Current Fiscal Year End Date	-21
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		1,380,746
Document Type	10-Q
Document Period End Date	30-Jun-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q3
Amendment Flag	TRUE
Amendment Description	Daily Journal Corporation (the "Company") is filing this Amendment No. 1 to its Quarterly Report on Form 10-Q for the quarter ended June 30, 2014, which was originally filed on August 18, 2014 (the "Form 10-Q"), to restate certain financial information for the three and nine months ended June 30, 2014 to primarily offset the previously recorded income tax benefit in the Company’s accounting for income taxes in connection with its acquisition of New Dawn Technologies, Inc. Details on the restatement and its impact on the Company’s disclosure controls and procedures are included in Part I, Item 1. Financial Statements, under "Note 2 – Basis of Presentation and Restatement" and Part I, Item 4. Controls and Procedures, respectively. For convenience of the reader, this Amendment No. 1 sets forth the Form 10-Q in its entirety, as modified and superseded where necessary to reflect the restatement. The following items have been amended as a result of and to reflect the restatement: Part I – Item 1. Financial Statements; Part I – Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations; Part I – Item 4. Controls and Procedures; and Part II – Item 6. Exhibits This Amendment No. 1 amends only the portions of the Form 10-Q listed in the sections noted above. This Amendment No. 1 does not reflect events occurring after the original filing date of the Form 10-Q other than those associated with the restatement.

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Jun. 30, 2014	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2012
ASSETS
Cash and cash equivalents	$14,750,000	$11,338,000	$6,283,000	$985,000
Marketable securities, including common stocks of $158,630,000 and bonds of $8,193,000 at June 30, 2014 and common stocks of $129,699,000 and bonds of $7,295,000 at September 30, 2013	166,823,000	136,994,000
Accounts receivable, less allowance for doubtful accounts of $250,000 at June 30, 2014 and September 30, 2013, respectively	6,850,000	6,314,000
Inventories	48,000	56,000
Prepaid expenses and other assets	1,336,000	1,958,000
Income tax receivable	1,418,000	305,000
Total current assets	191,225,000	156,965,000
Property, plant and equipment, at cost
Land, buildings and improvements	12,861,000	12,847,000
Furniture, office equipment and computer software	2,958,000	2,712,000
Machinery and equipment	2,039,000	2,014,000
	17,858,000	17,573,000
Less accumulated depreciation	-8,716,000	-8,343,000
	9,142,000	9,230,000
Intangibles, net	18,967,000	22,637,000
Goodwill	13,400,000	13,400,000
Deferred income taxes	2,949,000	858,000
	235,683,000	203,090,000	173,751,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Accounts payable	4,406,000	4,259,000
Accrued liabilities	3,067,000	4,443,000
Deferred income taxes, net	43,917,000	32,132,000
Total current liabilities	70,268,000	58,111,000
Long term liabilities
Investment margin account borrowings	29,493,000	29,493,000
Deferred maintenance agreements	211,000	269,000
Income tax payable	3,018,000
Accrued interest and penalty for uncertain and unrecognized tax benefits	518,000
Accrued liabilities	1,200,000	1,870,000
Total long term liabilities	34,440,000	31,632,000
Commitments and contingencies (Note 11)
Shareholders' equity
Preferred stock, $.01 par value, 5,000,000 shares authorized and no shares issued	0	0
Common stock, $.01 par value, 5,000,000 shares authorized; 1,805,053 shares issued, including 424,307 treasury shares, at June 30, 2014 and September 30, 2013	14,000	14,000
Additional paid-in capital	1,755,000	1,755,000
Retained earnings	57,121,000	57,670,000
Accumulated other comprehensive income	72,085,000	53,908,000
Total shareholders' equity	130,975,000	113,347,000
	235,683,000	203,090,000
Subscription Arrangement [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Deferred subscriptions	3,145,000	3,534,000
Deferred Installation Contracts [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Deferred subscriptions	8,412,000	6,879,000
Deferred Maintenance Agreement [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Deferred subscriptions	$7,321,000	$6,864,000

Consolidated_Balance_Sheets_Un1

Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Jun. 30, 2014	Sep. 30, 2013
Marketable securities, common stock	$158,630,000	$129,699,000
Marketable securities, bonds	8,193,000	7,295,000
Accounts receivable, allowance for doubtful accounts	$250,000	$250,000
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized (in shares)	5,000,000	5,000,000
Common stock, shares issued (in shares)	1,805,053	1,805,053
Common stock, treasury shares (in shares)	424,307	424,307

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (USD $)	3 Months Ended		9 Months Ended		21 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014
Revenues
Advertising	$2,976,000	$3,617,000	$8,620,000	$11,299,000
Circulation	1,502,000	1,574,000	4,518,000	4,792,000
Advertising service fees and other	771,000	685,000	2,108,000	2,224,000
Information systems and services	5,898,000	3,328,000	16,680,000	8,335,000
	11,147,000	9,204,000	31,926,000	26,650,000
Costs and expenses
Salaries and employee benefits	6,175,000	5,175,000	19,032,000	14,531,000
Other outside services	822,000	762,000	2,409,000	2,242,000
Postage and delivery expenses	335,000	346,000	961,000	1,006,000
Newsprint and printing expenses	368,000	379,000	948,000	1,000,000
Depreciation and amortization	1,385,000	635,000	4,134,000	1,544,000
Other general and administrative expenses	2,325,000	1,461,000	6,492,000	4,043,000
	11,410,000	8,758,000	33,976,000	24,366,000
(Loss) income from operations	-263,000	446,000	-2,050,000	2,284,000
Other income (expense)
Dividends and interest income	824,000	726,000	2,100,000	1,832,000
Other income	26,000	16,000	77,000	36,000
Interest and penalty expenses accrued for uncertain and unrecognized tax benefits	-518,000		-518,000
Interest expense	-56,000	-27,000	-173,000	-66,000
Income before taxes	13,000	1,161,000	-564,000	4,086,000	4,086,000
Provision for (benefit from) income taxes	-25,000	335,000	-15,000	1,275,000	1,275,000
Net income	38,000	826,000	-549,000	2,811,000
Weighted average number of common shares outstanding - basic and diluted (in shares)	1,380,746	1,380,746	1,380,746	1,380,746
Basic and diluted net income per share (in dollars per share)	$0.03	$0.60	($0.40)	$2.04
Comprehensive (loss) income
Net income	38,000	826,000	-549,000	2,811,000
Net change in unrealized appreciation of investments (net of taxes)	-689,000	4,887,000	18,177,000	15,802,000
	($651,000)	$5,713,000	$17,628,000	$18,613,000

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities
Net income	($549,000)	$2,811,000
Adjustments to reconcile net income to net cash provided by operations
Depreciation and amortization	4,134,000	1,544,000
Deferred income taxes	-1,956,000	644,000
Discounts earned on bonds	-2,000	-2,000
Decrease (increase) in current assets (net of acquisition)
Accounts receivable, net	-536,000	1,556,000
Inventories	8,000	-7,000
Prepaid expenses and other assets	622,000	-184,000
Income tax receivable	-1,113,000
Increase (decrease) in liabilities (net of acquisition)
Accounts payable	147,000	-753,000
Accrued liabilities	-1,501,000	-2,347,000
Income taxes	3,018,000	-756,000
Net cash provided by operating activities	3,815,000	2,634,000
Cash flows from investing activities
Maturities and sales of U.S. Treasury Bills		800,000
Purchases of property, plant and equipment	-403,000	-258,000
Net cash used in investing activities	-403,000	-11,336,000
Cash flows from financing activities
Investment margin account borrowing		14,000,000
Cash provided by financing activities		14,000,000
Increase in cash and cash equivalents	3,412,000	5,298,000
Cash and cash equivalents
Beginning of period	11,338,000	985,000
End of period	14,750,000	6,283,000
Subscription Arrangement [Member]
Increase (decrease) in liabilities (net of acquisition)
Deferred revenues	-389,000	-410,000
Deferred Installation Contracts [Member]
Increase (decrease) in liabilities (net of acquisition)
Deferred revenues	1,533,000	443,000
Deferred Maintenance Agreement [Member]
Increase (decrease) in liabilities (net of acquisition)
Deferred revenues	399,000	95,000
New Dawn [Member]
Cash flows from investing activities
Acquisition of New Dawn Technologies, Inc. (net of cash acquired)	$0	($11,878,000)

Note_1_The_Corporation_and_Ope

Note 1 - The Corporation and Operations	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 - The Corporation and Operations
	The Daily Journal Corporation (the “Company”) publishes newspapers and web sites covering California and Arizona, as well as the California Lawyer magazine, and produces several specialized information services. It also serves as a newspaper representative specializing in public notice advertising. This business is referred to herein as “The Traditional Business”.
	Sustain Technologies, Inc. (“Sustain”) supplies case management software systems and related products to courts and other justice agencies, including administrative law organizations. These courts and agencies use the Sustain family of products to help manage cases and information electronically and to interface with other critical justice partners. Sustain’s products are designed to help users manage electronic case files from inception to disposition, including calendaring and accounting, report and notice generation, the implementation of time standards and business rules and other corollary functions, and to enable justice agencies to extend electronic services to the public and bar members. Its products are licensed in seven states and in Canada.
	In December 2012, the Company purchased all of the outstanding stock of New Dawn Technologies, Inc. (“New Dawn”), based in Logan, Utah, which provides products and services similar to those of Sustain to more than 350 justice agencies in 40 states, three U.S. territories and two other countries.
	In September 2013, the Company acquired substantially all of the operating assets and liabilities of ISD Corporation, now operating under the name of ISD Technologies, Inc. (“ISD”), which provides case management systems to California courts and other governmental agencies, similar to those of Sustain and New Dawn, and a service that provides the general public a secure website to pay traffic citations online.
	Sustain, New Dawn and ISD are referred to collectively herein as “The Technology Companies”. The Company acquired New Dawn and ISD to expand its case management software business and to broaden its customer base in key markets. Essentially all of the Company’s operations are based in California, Arizona and Utah.

Note_2_Basis_of_Presentation_a

Note 2 - Basis of Presentation and Restatement	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Basis of Accounting [Text Block]	Note 2 - Basis of Presentation and Restatement
	Basis of Presentation
	In the opinion of the Company, the accompanying interim unaudited consolidated financial statements contain all adjustments (consisting of normal recurring accruals) considered necessary for a fair statement of its financial position as of June 30, 2014 (as restated), its results of operations for the three- and nine-month periods ended June 30, 2014 (as restated) and 2013 and its cash flows for the nine-month periods ended June 30, 2014 (as restated) and 2013. The results of operations for the three and nine months ended June 30, 2014 (as restated) are not necessarily indicative of the results to be expected for the full year.
	The consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the financial
	statements and the notes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2013.
	Certain reclassifications of previously reported amounts have been made to conform to the current year’s presentation.
	Restatement
	The Company’s consolidated balance sheet at June 30, 2014, its consolidated statements of comprehensive income (loss) for the three months and nine months ended June 30, 2014 and its consolidated statement of cash flows for the nine months ended June 30, 2014 have been restated to correct a misstatement in the accounting for income taxes in connection with one of its acquisitions. This resulted in the recording of an uncertain tax position liability in connection with the income tax treatment of deferred revenue from one of the Company's acquisitions in fiscal 2013, thus primarily offsetting the previous income tax benefit recorded in the third quarter of fiscal 2014.
	The subject acquisition was treated as an asset purchase pursuant to Section 338(h)(10) of the Internal Revenue Code. At the time of the purchase, no deferred tax assets or deferred tax benefits were established.
	The Company has now accrued a liability for its uncertain tax position of approximately $3,018,000 which should be recorded in the third quarter of fiscal 2014 when the tax return was prepared, to primarily offset the previously recorded substantial tax benefit.
	If recognized, it is expected these unrecognized tax benefits would not have a significant impact to the Company’s effective tax rate. The Company evaluated a tax position taken on its prior year tax return and determined that the position does not meet the more likely than not criteria. The prior year’s income tax return which was filed in July 2014 reflected an income tax position contrary to the one accounted for in purchase accounting in December 2012.
	The recording of this liability results in an increase in the income tax provision of $2,285,000. Interest and penalties of $518,000 were also recorded as “interest and penalty expenses accrued for uncertain and unrecognized tax benefits”.
	The Company does not anticipate a significant increase or decrease in this liability in the next twelve months.
	A reconciliation showing the effects of the restatement on the financial statements included in the original Form 10-Q is provided below:
	DAILY JOURNAL CORPORATION
	CONSOLIDATED BALANCE SHEETS
	(Unaudited)
	The effects of the restatement on our consolidated balance sheet as of June 30, 2014 are as follows:
		As of June 30, 2014
		Previously
		Reported			Adjustments			Restated
	ASSETS
	Current assets
	Cash and cash equivalents	$	14,750,000		$	---		$	14,750,000
	Marketable securities, including common stocks of $158,630,000 and		166,823,000			---			166,823,000
	bonds of $8,193,000 at June 30, 2014 and common stocks of
	$129,699,000 and bonds of $7,295,000 at September 30, 2013
	Accounts receivable, less allowance for doubtful accounts of $250,000		6,850,000			---			6,850,000
	at June 30, 2014 and September 30, 2013, respectively
	Inventories		48,000			---			48,000
	Prepaid expenses and other assets		1,336,000			---			1,336,000
	Income tax receivable		1,757,000			(339,000	)		1,418,000
	Total current assets		191,564,000			(339,000	)		191,225,000
	Property, plant and equipment, at cost
	Land, buildings and improvements		12,861,000			---			12,861,000
	Furniture, office equipment and computer software		2,958,000			---			2,958,000
	Machinery and equipment		2,039,000			---			2,039,000
			17,858,000			---			17,858,000
	Less accumulated depreciation		(8,716,000	)		---			(8,716,000	)
			9,142,000			---			9,142,000
	Intangibles, net		18,967,000			---			18,967,000
	Goodwill		13,400,000			---			13,400,000
	Deferred income taxes		1,877,000			1,072,000			2,949,000
		$	234,950,000		$	733,000		$	235,683,000
	LIABILITIES AND SHAREHOLDERS' EQUITY
	Current liabilities
	Accounts payable	$	4,406,000		$	---		$	4,406,000
	Accrued liabilities		3,067,000			---			3,067,000
	Deferred subscriptions		3,145,000			---			3,145,000
	Deferred installation contracts		8,412,000			---			8,412,000
	Deferred maintenance agreements and others		7,321,000			---			7,321,000
	Deferred income taxes, net		43,917,000			---			43,917,000
	Total current liabilities		70,268,000			---			70,268,000
	Long term liabilities
	Investment margin account borrowings		29,493,000			---			29,493,000
	Deferred maintenance agreements		211,000			---			211,000
	Income tax payable		---			3,018,000			3,018,000
	Accrued interest and penalty for uncertain and unrecognized tax benefits		---			518,000			518,000
	Accrued liabilities		1,200,000			---			1,200,000
	Total long term liabilities		30,904,000			3,536,000			34,440,000
	Commitments and contingencies (Note 11)		---			---
	Shareholders' equity
	Preferred stock, $.01 par value, 5,000,000 shares authorized and no		---			---			---
	shares issued
Common stock, $.01 par value, 5,000,000 shares authorized; 1,805,053		14,000			---			14,000
shares issued, including 424,307 treasury shares, at June 30, 2014 and September 30, 2013
Additional paid-in capital		1,755,000			---			1,755,000
Retained earnings		59,924,000			(2,803,000	)		57,121,000
Accumulated other comprehensive income		72,085,000			---			72,085,000
Total shareholders' equity		133,778,000			(2,803,000	)		130,975,000
	$	234,950,000		$	733,000		$	235,683,000
DAILY JOURNAL CORPORATION
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
(Unaudited)
The effects of the restatement on our consolidated statement of comprehensive income (loss) for the three months ended June 30, 2014 are as follows:
	Three months ended June 30, 2014
	Previously			Adjustments			Restated
	Reported
Revenues
Advertising	$	2,976,000		$	---		$	2,976,000
Circulation		1,502,000			---			1,502,000
Advertising service fees and other		771,000			---			771,000
Information systems and services		5,898,000			---			5,898,000
		11,147,000			---			11,147,000
Costs and expenses
Salaries and employee benefits		6,175,000			---			6,175,000
Other outside services		822,000			---			822,000
Postage and delivery expenses		335,000			---			335,000
Newsprint and printing expenses		368,000			---			368,000
Depreciation and amortization		1,385,000			---			1,385,000
Other general and administrative expenses		2,325,000			---			2,325,000
		11,410,000			---			11,410,000
Loss from operations		(263,000	)		---			(263,000	)
Other income (expense)
Dividends and interest income		824,000			---			824,000
Other income		26,000			---			26,000
Interest and penalty expenses accrued		---			(518,000	)		(518,000	)
for uncertain and unrecognized tax benefits
Interest expense		(56,000	)		---			(56,000	)
Income before taxes		531,000			(518,000	)		13,000
Benefit from income taxes		(2,310,000	)		2,285,000			(25,000	)
Net income	$	2,841,000		$	(2,803,000	)	$	38,000
Weighted average number of common		1,380,746			---			1,380,746
shares outstanding - basic and diluted
Basic and diluted net income per share	$	2.06		$	(2.03	)	$	0.03
Comprehensive (loss) income
Net income	$	2,841,000		$	(2,803,000	)	$	38,000
Net decrease in unrealized appreciation		(689,000	)		---			(689,000	)
of investments (net of taxes)
	$	2,152,000		$	(2,803,000	)	$	(651,000	)
DAILY JOURNAL CORPORATION
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
(Unaudited)
The effects of the restatement on our consolidated statement of comprehensive income (loss) for the nine months ended June 30, 2014 are as follows:
	Nine months ended June 30, 2014
	Previously			Adjustments			Restated
	Reported
Revenues
Advertising	$	8,620,000		$	---		$	8,620,000
Circulation		4,518,000			---			4,518,000
Advertising service fees and other		2,108,000			---			2,108,000
Information systems and services		16,680,000			---			16,680,000
		31,926,000			---			31,926,000
Costs and expenses
Salaries and employee benefits		19,032,000			---			19,032,000
Other outside services		2,409,000			---			2,409,000
Postage and delivery expenses		961,000			---			961,000
Newsprint and printing expenses		948,000			---			948,000
Depreciation and amortization		4,134,000			---			4,134,000
Other general and administrative expenses		6,492,000			---			6,492,000
		33,976,000			---			33,976,000
Loss from operations		(2,050,000	)		---			(2,050,000	)
Other income (expense)
Dividends and interest income		2,100,000			---			2,100,000
Other income		77,000			---			77,000
Interest and penalty expenses accrued		---			(518,000	)		(518,000	)
for uncertain and unrecognized tax benefits
Interest expense		(173,000	)		---			(173,000	)
Loss before taxes		(46,000	)		(518,000	)		(564,000	)
Provision for (benefit from) income taxes		(2,300,000	)		2,285,000			(15,000	)
Net (loss) income	$	2,254,000		$	(2,803,000	)	$	(549,000	)
Weighted average number of common		1,380,746			---			1,380,746
shares outstanding - basic and diluted
Basic and diluted net income (loss) per share	$	1.63		$	(2.03	)	$	(0.40	)
Comprehensive income
Net (loss) income	$	2,254,000		$	(2,803,000	)	$	(549,000	)
Net increase in unrealized appreciation		18,177,000			---			18,177,000
of investments (net of taxes)
	$	20,431,000		$	(2,803,000	)	$	17,628,000
DAILY JOURNAL CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
The effects of the restatement on our consolidated statement of cash flows for the nine months ended June 30, 2014 are as follows:
	Nine months ended June 30
	Previously			Adjustments			Restated
	Reported
Cash flows from operating activities
Net (loss) income	$	2,254,000		$	(2,803,000	)	$	(549,000	)
Adjustments to reconcile net income to net cash
provided by operations
Depreciation and amortization		4,134,000			---			4,134,000
Deferred income taxes		(884,000	)		(1,072,000	)		(1,956,000	)
Discounts earned on bonds		(2,000	)		---			(2,000	)
Changes in assets and liabilities
Decrease (increase) in current assets (net of acquisition)
Accounts receivable, net		(536,000	)		---			(536,000	)
Inventories		8,000			---			8,000
Prepaid expenses and other assets		622,000			---			622,000
Income tax receivable		(1,452,000	)		339,000			(1,113,000	)
Increase (decrease) in liabilities (net of acquisition)
Accounts payable		147,000			---			147,000
Accrued liabilities		(2,019,000	)		518,000			(1,501,000	)
Income taxes		---			3,018,000			3,018,000
Deferred subscriptions		(389,000	)		---			(389,000	)
Deferred maintenance agreements and others		399,000			---			399,000
Deferred installation contracts		1,533,000			---			1,533,000
Net cash provided by operating activities		3,815,000			---			3,815,000
Cash flows from investing activities
Maturities and sales of U.S. Treasury Bills		---			---			---
Acquisition of New Dawn Technologies, Inc.		---			---			---
(net of cash acquired)
Purchases of property, plant and equipment		(403,000	)		---			(403,000	)
Net cash used in investing activities		(403,000	)		---			(403,000	)
Cash flows from financing activities
Investment margin account borrowing		---			---			---
Cash provided by financing activities		---			---			---
Increase in cash and cash equivalents		3,412,000			---			3,412,000
Cash and cash equivalents
Beginning of period		11,338,000			---			11,338,000
End of period	$	14,750,000		$	---		$	14,750,000

Note_3_Basic_and_Diluted_Incom

Note 3 - Basic and Diluted Income Per Share	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 3 - Basic and Diluted Income Per Share
	The Company does not have any common stock equivalents, and therefore the basic and diluted income per share are the same.

Note_4_Acquisitions

Note 4 - Acquisitions	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	Note 4 – Acquisitions
	In December 2012 the Company purchased all of the outstanding stock of New Dawn for $14,000,000 in cash, and in September 2013 the Company acquired substantially all of the operating assets and liabilities of ISD Corporation for approximately $16,000,000 in cash. Both acquisitions were accounted for using the purchase method of accounting in accordance with Accounting Standards Codification (“ASC”) 805,
	Business Combinations
	.
	The Company finalized its valuation of ISD which resulted in an allocation of $1,700,000 to goodwill and a reduction of the same amount in its intangible assets. The Company allocated the ISD purchase price to tangible assets ($4,410,000 including cash of $2,546,000; accounts receivable of $1,636,000; fixed assets of $141,000; and prepaid assets of $87,000), identifiable intangible assets (purchased software and customer relationships of $14,975,000 pursuant to the results of a third party valuation) and liabilities ($5,112,000 including accounts payable and accrued expenses of $2,270,000 and deferred maintenance agreements of $2,842,000) based on their fair values with the remaining balance in excess of the net assets allocated to goodwill ($1,700,000).

Note_5_Business_Combinations

Note 5 - Business Combinations	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 5 - Business Combinations
	During the nine months ended June 30, 2014, New Dawn had revenues of $6,762,000, expenses of $9,857,000 (including intangible amortization expenses of $1,425,000), and a pretax loss of $3,569,000 (previously $3,051,000) as compared with revenues of $6,430,000, expenses of $7,168,000 (including amortization expenses of $1,111,000) and a pretax loss of $718,000 in the prior year period of less than seven months (December 5, 2012 through June 30, 2013).
	During the nine months ended June 30, 2014, ISD had revenues of $7,705,000, expenses of $5,960,000 (including intangible amortization expenses of $2,217,000), and pretax income of $1,778,000.

Note_6_Intangible_Assets

Note 6 - Intangible Assets	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	Note 6 - Intangible Assets
	At June 30, 2014, intangible assets comprised New Dawn’s purchased software and customer relationship costs of $6,488,000 (net of the accumulated amortization expenses of $3,012,000) and ISD’s purchased software and customer relationship costs of $12,479,000 (net of accumulated amortization expenses of $2,496,000). These identifiable intangible assets are being amortized over five years for financial statement purposes due to the short life cycle of technology that customer relationships depend on, and over a 15-year period on a straight line basis for tax purposes. The intangible amortization expenses were $3,642,000 for the nine months ended June 30, 2014 as compared with $1,111,000 in the prior year period.

Note_7_Goodwill

Note 7 - Goodwill	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Goodwill Disclosure [Text Block]	Note 7 – Goodwill
	The Company accounts for goodwill in accordance with ASC 350,
	Intangibles — Goodwill and Other
	. Goodwill, which is not amortized for financial statement purposes, is amortized over a 15-year period for tax purposes, but evaluated for impairment annually as of September 30, or whenever events or changes in circumstances indicate that the value may not be recoverable. Considered factors for potential goodwill impairment evaluation with respect to The Technology Companies include the current year’s business profitability before intangible amortization, fluctuations of revenues, changes in the marketplace, the status of deferred installation contracts and new business, among other things.
	In addition, Accounting Standards Codification 2011-08,
	Testing Goodwill for Impairment
	, allows for the option of performing a qualitative assessment before calculating the fair value of a reporting unit. If it is determined based on qualitative factors that there is no impairment to goodwill, then the fair value of a reporting unit is not needed. If a quantitative analysis is required and the unit’s carrying amount exceeds its fair value, then the second step is performed to measure the amount of potential impairment. The Company’s annual goodwill impairment analysis in 2013 did not result in an impairment charge based on the qualitative assessment.
	During the first quarter of fiscal 2014, the Company reclassified an additional $1,700,000 to goodwill from its intangible assets as it finalized the valuation of the ISD acquisition to reflect $13,400,000 as of September 30, 2013 and June 30, 2014. There was no goodwill impairment during the nine-month periods ended June 30, 2013 and 2014.

Note_8_Revenue_Recognition

Note 8 - Revenue Recognition	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Deferred Revenue Disclosure [Text Block]	Note 8 – Revenue Recognition
	For The Traditional Business, proceeds from the sale of subscriptions for newspapers, court rule books and other publications and other services are recorded as deferred revenue and are included in earned revenue only when the services are provided, generally over the subscription term. Advertising revenues are recognized when advertisements are published and are net of commissions. An allowance for doubtful accounts is recorded for the accounts receivable.
	The Technology Companies recognize revenues in accordance with the provisions of ASC 605,
	Revenue Recognition
	and ASC 985-605,
	Software—Revenue Recognition
	. Revenues from leases of software products are recognized over the life of the lease while revenues from software product sales are generally recognized upon delivery, installation or acceptance pursuant to a signed agreement. Revenues from maintenance contracts generally call for the Company to provide software updates and upgrades to customers and are recognized ratably over the maintenance period. Consulting and other services are recognized upon acceptance by the customers under the completed contract method. The Company has elected to use the completed contract method because a customer’s acceptance is unpredictable, and reliable estimates of the progress towards completion cannot be made. Only after a customer’s acceptance of a completed project are customer advances generally no longer at risk of refund and are at that point considered earned.
	Approximately 52% of the Company’s revenues during the nine months ended June 30, 2014 were derived from The Technology Companies, including revenues from sales and leases of software licenses, fees for maintenance and support services and revenues from consulting services that typically include implementation and training.

Note_9_Income_Taxes

Note 9 - Income Taxes	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 9 - Income Taxes
	For the nine months ended June 30, 2014, as restated, the Company recorded income tax benefit of $15,000 on a pretax loss of $564,000. The income tax expense was the net result of applying the projected annual tax rate of 23% adjusted for any discrete items recorded year-to-date.  The Company’s projected effective tax rate continues to be lower than the statutory rate mainly due to the available dividends received deduction and the domestic production activities deduction.  On a pretax profit of $4,086,000 for the nine months ended June 30, 2013, the Company recorded a tax provision of $1,275,000, which was lower than the amount computed using the statutory rate primarily because of the available dividends received deduction and the domestic production activity deduction.  The Company’s effective tax rate was 3% and 31% for the nine months ended June 30, 2014 and 2013, respectively.  The Company files federal income tax returns in the United States and with various state jurisdictions and is no longer subject to examinations for fiscal years before fiscal 2011 with regard to federal income taxes and fiscal 2010 for state income taxes.

Note_10_Investments_in_Marketa

Note 10 - Investments in Marketable Securities	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Note 10 - Investments in Marketable Securities
	Investments
	in marketable securities categorized as “available-for-sale
	” are stated at fair value.
	The Company uses quoted prices in active markets for identical assets (consistent with the Level 1 definition in the fair value hierarchy) to measure the fair value of its investments on a recurring basis pursuant to ASC 820,
	Fair Value Measurement
	. As of June 30, 2014 and September 30, 2013, an unrealized gain of $118,845,000 and $89,018,000, respectively, was recorded net of taxes of $46,260,000 and $34,610,000, respectively, in “Accumulated other comprehensive income” in the accompanying Consolidated Balance Sheets. Most of the unrealized gains were in the common stocks of three U.S. financial institutions.
	Investments in equity securities and securities with fixed maturity as of June 30, 2014 and September 30, 2013 are summarized below.
		30-Jun-14						30-Sep-13
		(Unaudited)
		Aggregate		Amortized/		Pretax		Aggregate		Amortized/		Pretax
		fair value		Adjusted		unrealized		fair value		A		unrealized
				cost basis		gains				djusted		gains
										cost basis
	Marketable securities
	Common stocks	$	158,630,000	$	43,042,000	$	115,588,000	$	129,699,000	$	43,042,000	$	86,657,000
	Bonds		8,193,000		4,936,000		3,257,000		7,295,000		4,934,000		2,361,000
	Total	$	166,823,000	$	47,978,000	$	118,845,000	$	136,994,000	$	47,976,000	$	89,018,000
	All investments are classified as “Current assets” because they are available for sale at any time. The bonds mature in 2039. In addition, there were no unrealized losses from any of the equity securities owned by the Company as of June 30, 2014.

Note_11_Debt_and_Commitments_a

Note 11 - Debt and Commitments and Contingencies	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Commitments Disclosure [Text Block]	Note 11 - Debt and Commitments and Contingencies
	On December 4, 2012, the Company borrowed from its investment margin account the purchase price of $14 million for the New Dawn acquisition, and on September 13, 2013, it borrowed another $15.5 million for the ISD acquisition, in each case pledging its marketable securities as collateral. The interest rate for these investment margin account borrowings will fluctuate based on the Federal Funds Rate plus 50 basis points with interest only payable monthly. These investment margin account borrowings do not mature.
	The Company owns its facilities in Los Angeles and leases space for its other offices under operating leases which expire at various dates through fiscal 2017. The Logan, Utah office operating lease entered into in December 2012 in connection with the New Dawn acquisition requires a monthly rent of about $42,000 and will expire in fiscal 2016, subject to certain extension options. Part of this office space is sub-leased to third parties under short-term leases for approximately $5,000 per month. ISD leases office space in Corona, California, for a monthly rent of about $12,000 and will expire in March 2017. The Company is also responsible for a portion of maintenance, insurance and property tax expenses relating to these leased properties and certain other leased properties. Rental expenses for comparable nine-month periods ended June 30, 2014 and 2013 were $938,000 and $635,000, respectively.
	From time to time, the Company is subject to litigation arising in the normal course of its business. While it is not possible to predict the results of such litigation, management does not believe the ultimate outcome of these matters will have a material effect on the Company’s financial position or results of operations.

Note_12_Operating_Segments

Note 12 - Operating Segments	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 12 - Operating Segments
	The Company has two segments of business. The Company’s reportable segments are (i) The Traditional Business and (ii) The Technologies Companies. Summarized financial information concerning the Company’s reportable segments is shown in the following table:
			Reportable segments
			The Traditional		The Technology			Total
			Business		Companies
	Nine months ended June 30, 2014 (Restated)
	Revenues		$	15,246,000	$	16,680,000		$	31,926,000
	(Loss) income from operations			2,106,000		(4,156,000	)		(2,050,000	)
	Pretax (loss) income			4,033,000		(4,597,000	)		(564,000	)
	Income tax (benefit) expense			2,260,000		(2,275,000	)		(15,000	)
	Net (loss) income			1,773,000		(2,322,000	)		(549,000	)
	Total assets			182,243,000		53,440,000			235,683,000
	Capital expenditures			78,000		325,000			403,000
	Amortization of intangible assets			---		3,642,000			3,642,000
			The Traditional		Sustain and			Total
			Business		New Dawn*
	Nine months ended June 30, 2013
	Revenues		$	18,315,000	$	8,335,000		$	26,650,000
	Income (loss) from operations			6,088,000		(3,804,000	)		2,284,000
	Pretax income (loss)			7,869,000		(3,783,000	)		4,086,000
	Income tax expense (benefit)			2,500,000		(1,225,000	)		1,275,000
	Net income (loss)			5,369,000		(2,558,000	)		2,811,000
	Total assets			146,902,000		26,849,000			173,751,000
	Capital expenditures			96,000		162,000			258,000
	Amortization of intangible assets			---		1,111,000			1,111,000
			The Traditional		The Technology			Total
			Business		Companies
	Three months ended June 30, 2014 (Restated)
	Revenues		$	5,249,000	$	5,898,000		$	11,147,000
	(Loss) income from operations			972,000		(1,235,000	)		(263,000	)
	Pretax income (loss)			1,740,000		(1,727,000	)		13,000
	Income tax (benefit) expense			975,000		(1,000,000	)		(25,000	)
	Net income			765,000		(727,000	)		38,000
	Total assets			182,243,000		53,440,000			235,683,000
	Capital expenditures			26,000		168,000			194,000
	Amortization of intangible assets			---		1,223,000			1,223,000
			The Traditional		Sustain and			Total
			Business		New Dawn**
	Three months ended June 30, 2013
	Revenues		$	5,876,000	$	3,328,000		$	9,204,000
	Income (loss) from operations			1,994,000		(1,548,000	)		446,000
	Pretax income (loss)			2,701,000		(1,540,000	)		1,161,000
	Income tax expense (benefit)			840,000		(505,000	)		335,000
	Net income (loss)			1,861,000		(1,035,000	)		826,000
	Total assets			146,902,000		26,849,000			173,751,000
	Capital expenditures			5,000		97,000			102,000
	Amortization of intangible assets			---		476,000			476,000
	*	Includes New Dawn’s financial results from December 5, 2012 through June 30, 2013 with revenues of $6,430,000
		and expenses of $7,168,000 (including intangible amortization expenses of $1,111,000).
	**	Includes New Dawn’s financial results from April 1, 2013 through June 30, 2013 with revenues of $2,740,000
		and expenses of $3,110,000 (including intangible amortization expenses of $476,000).

Note_13_Subsequent_Events

Note 13 - Subsequent Events	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
Subsequent Events [Text Block]
	Note 13 - Subsequent Events
	The Company has completed an evaluation of all subsequent events through the issuance date of these financial statements and concluded that no subsequent events occurred that required recognition to the financial statements or disclosures in the Notes to Consolidated Financial Statements or cash flows.

Note_2_Basis_of_Presentation_a1

Note 2 - Basis of Presentation and Restatement (Tables)	9 Months Ended
	Jun. 30, 2014
Notes Tables
Condensed Balance Sheet [Table Text Block]		As of June 30, 2014
		Previously
		Reported			Adjustments			Restated
	ASSETS
	Current assets
	Cash and cash equivalents	$	14,750,000		$	---		$	14,750,000
	Marketable securities, including common stocks of $158,630,000 and		166,823,000			---			166,823,000
	bonds of $8,193,000 at June 30, 2014 and common stocks of
	$129,699,000 and bonds of $7,295,000 at September 30, 2013
	Accounts receivable, less allowance for doubtful accounts of $250,000		6,850,000			---			6,850,000
	at June 30, 2014 and September 30, 2013, respectively
	Inventories		48,000			---			48,000
	Prepaid expenses and other assets		1,336,000			---			1,336,000
	Income tax receivable		1,757,000			(339,000	)		1,418,000
	Total current assets		191,564,000			(339,000	)		191,225,000
	Property, plant and equipment, at cost
	Land, buildings and improvements		12,861,000			---			12,861,000
	Furniture, office equipment and computer software		2,958,000			---			2,958,000
	Machinery and equipment		2,039,000			---			2,039,000
			17,858,000			---			17,858,000
	Less accumulated depreciation		(8,716,000	)		---			(8,716,000	)
			9,142,000			---			9,142,000
	Intangibles, net		18,967,000			---			18,967,000
	Goodwill		13,400,000			---			13,400,000
	Deferred income taxes		1,877,000			1,072,000			2,949,000
		$	234,950,000		$	733,000		$	235,683,000
	LIABILITIES AND SHAREHOLDERS' EQUITY
	Current liabilities
	Accounts payable	$	4,406,000		$	---		$	4,406,000
	Accrued liabilities		3,067,000			---			3,067,000
	Deferred subscriptions		3,145,000			---			3,145,000
	Deferred installation contracts		8,412,000			---			8,412,000
	Deferred maintenance agreements and others		7,321,000			---			7,321,000
	Deferred income taxes, net		43,917,000			---			43,917,000
	Total current liabilities		70,268,000			---			70,268,000
	Long term liabilities
	Investment margin account borrowings		29,493,000			---			29,493,000
	Deferred maintenance agreements		211,000			---			211,000
	Income tax payable		---			3,018,000			3,018,000
	Accrued interest and penalty for uncertain and unrecognized tax benefits		---			518,000			518,000
	Accrued liabilities		1,200,000			---			1,200,000
	Total long term liabilities		30,904,000			3,536,000			34,440,000
	Commitments and contingencies (Note 11)		---			---
	Shareholders' equity
	Preferred stock, $.01 par value, 5,000,000 shares authorized and no		---			---			---
	shares issued
	Common stock, $.01 par value, 5,000,000 shares authorized; 1,805,053		14,000			---			14,000
	shares issued, including 424,307 treasury shares, at June 30, 2014 and September 30, 2013
	Additional paid-in capital		1,755,000			---			1,755,000
	Retained earnings		59,924,000			(2,803,000	)		57,121,000
	Accumulated other comprehensive income		72,085,000			---			72,085,000
	Total shareholders' equity		133,778,000			(2,803,000	)		130,975,000
		$	234,950,000		$	733,000		$	235,683,000
Condensed Statement of Comprehensive Income [Table Text Block]		Three months ended June 30, 2014
		Previously			Adjustments			Restated
		Reported
	Revenues
	Advertising	$	2,976,000		$	---		$	2,976,000
	Circulation		1,502,000			---			1,502,000
	Advertising service fees and other		771,000			---			771,000
	Information systems and services		5,898,000			---			5,898,000
			11,147,000			---			11,147,000
	Costs and expenses
	Salaries and employee benefits		6,175,000			---			6,175,000
	Other outside services		822,000			---			822,000
	Postage and delivery expenses		335,000			---			335,000
	Newsprint and printing expenses		368,000			---			368,000
	Depreciation and amortization		1,385,000			---			1,385,000
	Other general and administrative expenses		2,325,000			---			2,325,000
			11,410,000			---			11,410,000
	Loss from operations		(263,000	)		---			(263,000	)
	Other income (expense)
	Dividends and interest income		824,000			---			824,000
	Other income		26,000			---			26,000
	Interest and penalty expenses accrued		---			(518,000	)		(518,000	)
	for uncertain and unrecognized tax benefits
	Interest expense		(56,000	)		---			(56,000	)
	Income before taxes		531,000			(518,000	)		13,000
	Benefit from income taxes		(2,310,000	)		2,285,000			(25,000	)
	Net income	$	2,841,000		$	(2,803,000	)	$	38,000
	Weighted average number of common		1,380,746			---			1,380,746
	shares outstanding - basic and diluted
	Basic and diluted net income per share	$	2.06		$	(2.03	)	$	0.03
	Comprehensive (loss) income
	Net income	$	2,841,000		$	(2,803,000	)	$	38,000
	Net decrease in unrealized appreciation		(689,000	)		---			(689,000	)
	of investments (net of taxes)
		$	2,152,000		$	(2,803,000	)	$	(651,000	)
		Nine months ended June 30, 2014
		Previously			Adjustments			Restated
		Reported
	Revenues
	Advertising	$	8,620,000		$	---		$	8,620,000
	Circulation		4,518,000			---			4,518,000
	Advertising service fees and other		2,108,000			---			2,108,000
	Information systems and services		16,680,000			---			16,680,000
			31,926,000			---			31,926,000
	Costs and expenses
	Salaries and employee benefits		19,032,000			---			19,032,000
	Other outside services		2,409,000			---			2,409,000
	Postage and delivery expenses		961,000			---			961,000
	Newsprint and printing expenses		948,000			---			948,000
	Depreciation and amortization		4,134,000			---			4,134,000
	Other general and administrative expenses		6,492,000			---			6,492,000
			33,976,000			---			33,976,000
	Loss from operations		(2,050,000	)		---			(2,050,000	)
	Other income (expense)
	Dividends and interest income		2,100,000			---			2,100,000
	Other income		77,000			---			77,000
	Interest and penalty expenses accrued		---			(518,000	)		(518,000	)
	for uncertain and unrecognized tax benefits
	Interest expense		(173,000	)		---			(173,000	)
	Loss before taxes		(46,000	)		(518,000	)		(564,000	)
	Provision for (benefit from) income taxes		(2,300,000	)		2,285,000			(15,000	)
	Net (loss) income	$	2,254,000		$	(2,803,000	)	$	(549,000	)
	Weighted average number of common		1,380,746			---			1,380,746
	shares outstanding - basic and diluted
Basic and diluted net income (loss) per share	$	1.63		$	(2.03	)	$	(0.40	)
Comprehensive income
Net (loss) income	$	2,254,000		$	(2,803,000	)	$	(549,000	)
Net increase in unrealized appreciation		18,177,000			---			18,177,000
of investments (net of taxes)
	$	20,431,000		$	(2,803,000	)	$	17,628,000
Condensed Cash Flow Statement [Table Text Block]		Nine months ended June 30
		Previously			Adjustments			Restated
		Reported
	Cash flows from operating activities
	Net (loss) income	$	2,254,000		$	(2,803,000	)	$	(549,000	)
	Adjustments to reconcile net income to net cash
	provided by operations
	Depreciation and amortization		4,134,000			---			4,134,000
	Deferred income taxes		(884,000	)		(1,072,000	)		(1,956,000	)
	Discounts earned on bonds		(2,000	)		---			(2,000	)
	Changes in assets and liabilities
	Decrease (increase) in current assets (net of acquisition)
	Accounts receivable, net		(536,000	)		---			(536,000	)
	Inventories		8,000			---			8,000
	Prepaid expenses and other assets		622,000			---			622,000
	Income tax receivable		(1,452,000	)		339,000			(1,113,000	)
	Increase (decrease) in liabilities (net of acquisition)
	Accounts payable		147,000			---			147,000
	Accrued liabilities		(2,019,000	)		518,000			(1,501,000	)
	Income taxes		---			3,018,000			3,018,000
	Deferred subscriptions		(389,000	)		---			(389,000	)
	Deferred maintenance agreements and others		399,000			---			399,000
	Deferred installation contracts		1,533,000			---			1,533,000
	Net cash provided by operating activities		3,815,000			---			3,815,000
	Cash flows from investing activities
	Maturities and sales of U.S. Treasury Bills		---			---			---
	Acquisition of New Dawn Technologies, Inc.		---			---			---
	(net of cash acquired)
	Purchases of property, plant and equipment		(403,000	)		---			(403,000	)
	Net cash used in investing activities		(403,000	)		---			(403,000	)
	Cash flows from financing activities
	Investment margin account borrowing		---			---			---
	Cash provided by financing activities		---			---			---
	Increase in cash and cash equivalents		3,412,000			---			3,412,000
	Cash and cash equivalents
	Beginning of period		11,338,000			---			11,338,000
	End of period	$	14,750,000		$	---		$	14,750,000

Note_10_Investments_in_Marketa1

Note 10 - Investments in Marketable Securities (Tables)	9 Months Ended
	Jun. 30, 2014
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]		30-Jun-14						30-Sep-13
		(Unaudited)
		Aggregate		Amortized/		Pretax		Aggregate		Amortized/		Pretax
		fair value		Adjusted		unrealized		fair value		A		unrealized
				cost basis		gains				djusted		gains
										cost basis
	Marketable securities
	Common stocks	$	158,630,000	$	43,042,000	$	115,588,000	$	129,699,000	$	43,042,000	$	86,657,000
	Bonds		8,193,000		4,936,000		3,257,000		7,295,000		4,934,000		2,361,000
	Total	$	166,823,000	$	47,978,000	$	118,845,000	$	136,994,000	$	47,976,000	$	89,018,000

Note_12_Operating_Segments_Tab

Note 12 - Operating Segments (Tables)	9 Months Ended
	Jun. 30, 2014
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]		Reportable segments
		The Traditional		The Technology			Total
		Business		Companies
	Nine months ended June 30, 2014 (Restated)
	Revenues	$	15,246,000	$	16,680,000		$	31,926,000
	(Loss) income from operations		2,106,000		(4,156,000	)		(2,050,000	)
	Pretax (loss) income		4,033,000		(4,597,000	)		(564,000	)
	Income tax (benefit) expense		2,260,000		(2,275,000	)		(15,000	)
	Net (loss) income		1,773,000		(2,322,000	)		(549,000	)
	Total assets		182,243,000		53,440,000			235,683,000
	Capital expenditures		78,000		325,000			403,000
	Amortization of intangible assets		---		3,642,000			3,642,000
		The Traditional		Sustain and			Total
		Business		New Dawn*
	Nine months ended June 30, 2013
	Revenues	$	18,315,000	$	8,335,000		$	26,650,000
	Income (loss) from operations		6,088,000		(3,804,000	)		2,284,000
	Pretax income (loss)		7,869,000		(3,783,000	)		4,086,000
	Income tax expense (benefit)		2,500,000		(1,225,000	)		1,275,000
	Net income (loss)		5,369,000		(2,558,000	)		2,811,000
	Total assets		146,902,000		26,849,000			173,751,000
	Capital expenditures		96,000		162,000			258,000
	Amortization of intangible assets		---		1,111,000			1,111,000
		The Traditional		The Technology			Total
		Business		Companies
	Three months ended June 30, 2014 (Restated)
	Revenues	$	5,249,000	$	5,898,000		$	11,147,000
	(Loss) income from operations		972,000		(1,235,000	)		(263,000	)
	Pretax income (loss)		1,740,000		(1,727,000	)		13,000
	Income tax (benefit) expense		975,000		(1,000,000	)		(25,000	)
	Net income		765,000		(727,000	)		38,000
	Total assets		182,243,000		53,440,000			235,683,000
	Capital expenditures		26,000		168,000			194,000
	Amortization of intangible assets		---		1,223,000			1,223,000
		The Traditional		Sustain and			Total
		Business		New Dawn**
	Three months ended June 30, 2013
	Revenues	$	5,876,000	$	3,328,000		$	9,204,000
	Income (loss) from operations		1,994,000		(1,548,000	)		446,000
	Pretax income (loss)		2,701,000		(1,540,000	)		1,161,000
	Income tax expense (benefit)		840,000		(505,000	)		335,000
	Net income (loss)		1,861,000		(1,035,000	)		826,000
	Total assets		146,902,000		26,849,000			173,751,000
	Capital expenditures		5,000		97,000			102,000
	Amortization of intangible assets		---		476,000			476,000

Note_1_The_Corporation_and_Ope1

Note 1 - The Corporation and Operations (Details Textual)	9 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of State Licensed	7

Note_2_Basis_of_Presentation_a2

Note 2 - Basis of Presentation and Restatement (Details Textual) (USD $)	3 Months Ended	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2014
Restatement of Prior Year Income [Abstract]
Income Tax Examination, Penalties and Interest Expense	$518,000	$518,000
Restatement Adjustment [Member]
Restatement of Prior Year Income [Abstract]
Liability for Uncertain Tax Positions, Current	3,018,000	3,018,000
Increase (Decrease) in Income Taxes	2,285,000
Income Tax Examination, Penalties and Interest Expense	$518,000	$518,000

Note_2_Restated_Consolidated_B

Note 2 - Restated Consolidated Balance Sheets (Unaudited) (Details) (USD $)	Jun. 30, 2014
ASSETS
Cash and cash equivalents	$14,750,000
Marketable securities, including common stocks of $158,630,000 and bonds of $8,193,000 at June 30, 2014 and common stocks of $129,699,000 and bonds of $7,295,000 at September 30, 2013	166,823,000
Accounts receivable, less allowance for doubtful accounts of $250,000 at June 30, 2014 and September 30, 2013, respectively	6,850,000
Inventories	48,000
Prepaid expenses and other assets	1,336,000
Income tax receivable	1,418,000
Total current assets	191,225,000
Property, plant and equipment, at cost
Land, buildings and improvements	12,861,000
Furniture, office equipment and computer software	2,958,000
Machinery and equipment	2,039,000
	17,858,000
Less accumulated depreciation	-8,716,000
	9,142,000
Intangibles, net	18,967,000
Goodwill	13,400,000
Deferred income taxes	2,949,000
	235,683,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Accounts payable	4,406,000
Accrued liabilities	3,067,000
Deferred income taxes, net	43,917,000
Total current liabilities	70,268,000
Investment margin account borrowings	29,493,000
Deferred maintenance agreements	211,000
Income tax payable	3,018,000
Accrued interest and penalty for uncertain and unrecognized tax benefits	518,000
Accrued liabilities	1,200,000
Total long term liabilities	34,440,000
Commitments and contingencies (Note 11)
Shareholders' equity
Preferred stock, $.01 par value, 5,000,000 shares authorized and no shares issued	0
Common stock, $.01 par value, 5,000,000 shares authorized; 1,805,053 shares issued, including 424,307 treasury shares, at June 30, 2014 and September 30, 2013	14,000
Additional paid-in capital	1,755,000
Retained earnings	57,121,000
Accumulated other comprehensive income	72,085,000
Total shareholders' equity	130,975,000
	235,683,000
Restatement Adjustment [Member]
ASSETS
Income tax receivable	-339,000
Total current assets	-339,000
Property, plant and equipment, at cost
Deferred income taxes	1,072,000
	733,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Income tax payable	3,018,000
Accrued interest and penalty for uncertain and unrecognized tax benefits	518,000
Total long term liabilities	3,536,000
Shareholders' equity
Retained earnings	-2,803,000
Total shareholders' equity	-2,803,000
	733,000
Scenario, Previously Reported [Member]
ASSETS
Cash and cash equivalents	14,750,000
Marketable securities, including common stocks of $158,630,000 and bonds of $8,193,000 at June 30, 2014 and common stocks of $129,699,000 and bonds of $7,295,000 at September 30, 2013	166,823,000
Accounts receivable, less allowance for doubtful accounts of $250,000 at June 30, 2014 and September 30, 2013, respectively	6,850,000
Inventories	48,000
Prepaid expenses and other assets	1,336,000
Income tax receivable	1,757,000
Total current assets	191,564,000
Property, plant and equipment, at cost
Land, buildings and improvements	12,861,000
Furniture, office equipment and computer software	2,958,000
Machinery and equipment	2,039,000
	17,858,000
Less accumulated depreciation	-8,716,000
	9,142,000
Intangibles, net	18,967,000
Goodwill	13,400,000
Deferred income taxes	1,877,000
	234,950,000
LIABILITIES AND SHAREHOLDERS' EQUITY
Accounts payable	4,406,000
Accrued liabilities	3,067,000
Deferred income taxes, net	43,917,000
Total current liabilities	70,268,000
Investment margin account borrowings	29,493,000
Deferred maintenance agreements	211,000
Accrued liabilities	1,200,000
Total long term liabilities	30,904,000
Commitments and contingencies (Note 11)
Shareholders' equity
Preferred stock, $.01 par value, 5,000,000 shares authorized and no shares issued	0
Common stock, $.01 par value, 5,000,000 shares authorized; 1,805,053 shares issued, including 424,307 treasury shares, at June 30, 2014 and September 30, 2013	14,000
Additional paid-in capital	1,755,000
Retained earnings	59,924,000
Accumulated other comprehensive income	72,085,000
Total shareholders' equity	133,778,000
	234,950,000
Subscription Arrangement [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Deferred subscriptions	3,145,000
Subscription Arrangement [Member] | Scenario, Previously Reported [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Deferred subscriptions	3,145,000
Deferred Installation Contracts [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Deferred subscriptions	8,412,000
Deferred Installation Contracts [Member] | Scenario, Previously Reported [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Deferred subscriptions	8,412,000
Deferred Maintenance Agreement [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Deferred subscriptions	7,321,000
Deferred Maintenance Agreement [Member] | Scenario, Previously Reported [Member]
LIABILITIES AND SHAREHOLDERS' EQUITY
Deferred subscriptions	$7,321,000

Note_2_Restated_Consolidated_B1

Note 2 - Restated Consolidated Balance Sheets (Unaudited) (Details) (Parentheticals) (USD $)	Jun. 30, 2014	Sep. 30, 2013
Marketable securities, common stock	$158,630,000	$129,699,000
Marketable securities, bonds	8,193,000	7,295,000
Accounts receivable, allowance for doubtful accounts	$250,000	$250,000
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized (in shares)	5,000,000	5,000,000
Common stock, shares issued (in shares)	1,805,053	1,805,053
Common stock, treasury shares (in shares)	424,307	424,307

Note_2_Restated_Consolidated_S

Note 2 - Restated Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (Details) (USD $)	3 Months Ended	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2014
Revenues
Advertising	$2,976,000	$8,620,000
Circulation	1,502,000	4,518,000
Advertising service fees and other	771,000	2,108,000
Information systems and services	5,898,000	16,680,000
	11,147,000	31,926,000
Costs and expenses
Salaries and employee benefits	6,175,000	19,032,000
Other outside services	822,000	2,409,000
Postage and delivery expenses	335,000	961,000
Newsprint and printing expenses	368,000	948,000
Depreciation and amortization	1,385,000	4,134,000
Other general and administrative expenses	2,325,000	6,492,000
	11,410,000	33,976,000
Loss from operations	-263,000	-2,050,000
Other income (expense)
Dividends and interest income	824,000	2,100,000
Other income	26,000	77,000
Interest and penalty expenses accrued for uncertain and unrecognized tax benefits	-518,000	-518,000
Interest expense	-56,000	-173,000
Income (loss) before taxes	13,000	-564,000
Provision for (benefit from) income taxes	-25,000	-15,000
Net income	38,000	-549,000
Weighted average number of common shares outstanding - basic and diluted (in shares)	1,380,746	1,380,746
Basic and diluted net income per share (in dollars per share)	$0.03	($0.40)
Comprehensive (loss) income
Net income	38,000	-549,000
Net change in unrealized appreciation of investments (net of taxes)	-689,000	18,177,000
	-651,000	17,628,000
Restatement Adjustment [Member]
Other income (expense)
Interest and penalty expenses accrued for uncertain and unrecognized tax benefits	-518,000	-518,000
Income (loss) before taxes	-518,000	-518,000
Provision for (benefit from) income taxes	2,285,000	2,285,000
Net income	-2,803,000	-2,803,000
Basic and diluted net income per share (in dollars per share)	($2.03)	($2.03)
Comprehensive (loss) income
Net income	-2,803,000	-2,803,000
	-2,803,000	-2,803,000
Scenario, Previously Reported [Member]
Revenues
Advertising	2,976,000	8,620,000
Circulation	1,502,000	4,518,000
Advertising service fees and other	771,000	2,108,000
Information systems and services	5,898,000	16,680,000
	11,147,000	31,926,000
Costs and expenses
Salaries and employee benefits	6,175,000	19,032,000
Other outside services	822,000	2,409,000
Postage and delivery expenses	335,000	961,000
Newsprint and printing expenses	368,000	948,000
Depreciation and amortization	1,385,000	4,134,000
Other general and administrative expenses	2,325,000	6,492,000
	11,410,000	33,976,000
Loss from operations	-263,000	-2,050,000
Other income (expense)
Dividends and interest income	824,000	2,100,000
Other income	26,000	77,000
Interest expense	-56,000	-173,000
Income (loss) before taxes	531,000	-46,000
Provision for (benefit from) income taxes	-2,310,000	-2,300,000
Net income	2,841,000	2,254,000
Weighted average number of common shares outstanding - basic and diluted (in shares)	1,380,746	1,380,746
Basic and diluted net income per share (in dollars per share)	$2.06	$1.63
Comprehensive (loss) income
Net income	2,841,000	2,254,000
Net change in unrealized appreciation of investments (net of taxes)	-689,000	18,177,000
	$2,152,000	$20,431,000

Note_2_Restated_Consolidated_S1

Note 2 - Restated Consolidated Statements of Cash Flows (Unaudited) (Details) (USD $)	9 Months Ended
	Jun. 30, 2014
Cash flows from operating activities
Net income	($549,000)
Adjustments to reconcile net income to net cash provided by operations
Depreciation and amortization	4,134,000
Deferred income taxes	-1,956,000
Discounts earned on bonds	-2,000
Decrease (increase) in current assets (net of acquisition)
Accounts receivable, net	-536,000
Inventories	8,000
Prepaid expenses and other assets	622,000
Income tax receivable	-1,113,000
Increase (decrease) in liabilities (net of acquisition)
Accounts payable	147,000
Accrued liabilities	-1,501,000
Income taxes	3,018,000
Net cash provided by operating activities	3,815,000
Cash flows from investing activities
Purchases of property, plant and equipment	-403,000
Net cash used in investing activities	-403,000
Cash flows from financing activities
Increase in cash and cash equivalents	3,412,000
Cash and cash equivalents
Beginning of period	11,338,000
End of period	14,750,000
Restatement Adjustment [Member]
Cash flows from operating activities
Net income	-2,803,000
Adjustments to reconcile net income to net cash provided by operations
Deferred income taxes	-1,072,000
Decrease (increase) in current assets (net of acquisition)
Income tax receivable	339,000
Increase (decrease) in liabilities (net of acquisition)
Accrued liabilities	518,000
Income taxes	3,018,000
Scenario, Previously Reported [Member]
Cash flows from operating activities
Net income	2,254,000
Adjustments to reconcile net income to net cash provided by operations
Depreciation and amortization	4,134,000
Deferred income taxes	-884,000
Discounts earned on bonds	-2,000
Decrease (increase) in current assets (net of acquisition)
Accounts receivable, net	-536,000
Inventories	8,000
Prepaid expenses and other assets	622,000
Income tax receivable	-1,452,000
Increase (decrease) in liabilities (net of acquisition)
Accounts payable	147,000
Accrued liabilities	-2,019,000
Net cash provided by operating activities	3,815,000
Cash flows from investing activities
Purchases of property, plant and equipment	-403,000
Net cash used in investing activities	-403,000
Cash flows from financing activities
Increase in cash and cash equivalents	3,412,000
Cash and cash equivalents
Beginning of period	11,338,000
End of period	14,750,000
Subscription Arrangement [Member]
Increase (decrease) in liabilities (net of acquisition)
Deferred subscriptions	-389,000
Subscription Arrangement [Member] | Scenario, Previously Reported [Member]
Increase (decrease) in liabilities (net of acquisition)
Deferred subscriptions	-389,000
Deferred Installation Contracts [Member]
Increase (decrease) in liabilities (net of acquisition)
Deferred subscriptions	1,533,000
Deferred Installation Contracts [Member] | Scenario, Previously Reported [Member]
Increase (decrease) in liabilities (net of acquisition)
Deferred subscriptions	1,533,000
Deferred Maintenance Agreement [Member]
Increase (decrease) in liabilities (net of acquisition)
Deferred subscriptions	399,000
Deferred Maintenance Agreement [Member] | Scenario, Previously Reported [Member]
Increase (decrease) in liabilities (net of acquisition)
Deferred subscriptions	399,000
New Dawn [Member]
Cash flows from investing activities
Acquisition of New Dawn Technologies, Inc. (net of cash acquired)	0
New Dawn [Member] | Scenario, Previously Reported [Member]
Cash flows from investing activities
Acquisition of New Dawn Technologies, Inc. (net of cash acquired)	$0

Note_4_Acquisitions_Details_Te

Note 4 - Acquisitions (Details Textual) (USD $)	1 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Jun. 30, 2014
Business Acquisition, Date of Acquisition [Abstract]
Goodwill	$13,400,000		$13,400,000
ISD Corporation [Member]
Business Acquisition, Date of Acquisition [Abstract]
Increase (Decrease) in Intangible Assets, Current	-1,700,000
Payments to Acquire Businesses, Gross	16,000,000
Goodwill, Acquired During Period	1,700,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets	4,410,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	2,546,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	1,636,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	141,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets	87,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	14,975,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	5,112,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable	2,270,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue	2,842,000
Goodwill	1,700,000
New Dawn [Member]
Business Acquisition, Date of Acquisition [Abstract]
Payments to Acquire Businesses, Gross		$14,000,000

Note_5_Business_Combinations_D

Note 5 - Business Combinations (Details Textual) (USD $)	3 Months Ended		9 Months Ended		7 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2013
Business Combinations [Abstract]
Revenues	$11,147,000	$9,204,000	$31,926,000	$26,650,000
Amortization of Intangible Assets	1,223,000	476,000	3,642,000	1,111,000
Scenario, Previously Reported [Member]
Business Combinations [Abstract]
Revenues	11,147,000		31,926,000
ISD Corporation [Member]
Business Combinations [Abstract]
Revenues			7,705,000
Costs and Expenses			5,960,000
Amortization of Intangible Assets			2,217,000
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest			1,778,000
New Dawn [Member]
Business Combinations [Abstract]
Revenues			6,762,000		6,430,000
Costs and Expenses			9,857,000		7,168,000
Amortization of Intangible Assets		476,000	1,425,000		1,111,000
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest			3,569,000		718,000
New Dawn [Member] | Scenario, Previously Reported [Member]
Business Combinations [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest			$3,051,000

Note_6_Intangible_Assets_Detai

Note 6 - Intangible Assets (Details Textual) (USD $)	3 Months Ended		9 Months Ended		7 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2013
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			5 years
Amortization of Intangible Assets	$1,223,000	$476,000	$3,642,000	$1,111,000
Tax Purposes [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life			15 years
ISD Corporation [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-Lived Intangible Assets, Net	12,479,000		12,479,000
Finite-Lived Intangible Assets, Accumulated Amortization	2,496,000		2,496,000
Amortization of Intangible Assets			2,217,000
New Dawn [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Finite-Lived Intangible Assets, Net	6,488,000		6,488,000
Finite-Lived Intangible Assets, Accumulated Amortization	3,012,000		3,012,000
Amortization of Intangible Assets		$476,000	$1,425,000		$1,111,000

Note_7_Goodwill_Details_Textua

Note 7 - Goodwill (Details Textual) (USD $)	6 Months Ended	9 Months Ended
	Jun. 30, 2013	Jun. 30, 2014	Sep. 30, 2013
Goodwill and Intangible Asset Impairment [Abstract]
Goodwill		$13,400,000	$13,400,000
Goodwill, Impairment Loss	0	0
Goodwill Useful Life for Tax Purposes		15 years
ISD Corporation [Member]
Goodwill and Intangible Asset Impairment [Abstract]
Goodwill			1,700,000
Goodwill, Period Increase (Decrease)		$1,700,000

Note_8_Revenue_Recognition_Det

Note 8 - Revenue Recognition (Details Textual) (Sales Revenue, Net [Member], Customer Concentration Risk [Member], The Technology Companies [Member])	9 Months Ended
	Jun. 30, 2014
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | The Technology Companies [Member]
Deferred Revenue Disclosure [Abstract]
Concentration Risk, Percentage	52.00%

Note_9_Income_Taxes_Details_Te

Note 9 - Income Taxes (Details Textual) (USD $)	3 Months Ended		9 Months Ended		21 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	($25,000)	$335,000	($15,000)	$1,275,000	$1,275,000
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest	$13,000	$1,161,000	($564,000)	$4,086,000	$4,086,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			23.00%
Effective Income Tax Rate Reconciliation, Percent			3.00%	31.00%

Note_10_Investments_in_Marketa2

Note 10 - Investments in Marketable Securities (Details Textual) (USD $)	9 Months Ended	12 Months Ended
	Jun. 30, 2014	Sep. 30, 2013
Available-for-sale Securities [Abstract]
Available-for-sale Securities, Accumulated Gross Unrealized Gain, before Tax	$118,845,000	$89,018,000
Available-for-sale Securities, Income Tax Expense on Change in Unrealized Holding Gain (Loss)	$46,260,000	$34,610,000

Note_10_Summary_of_Investments

Note 10 - Summary of Investments (Details) (USD $)	Jun. 30, 2014	Sep. 30, 2013
Marketable securities
Common stocks	$166,823,000	$136,994,000
Common stocks	47,978,000	47,976,000
Common stocks	118,845,000	89,018,000
Debt Securities [Member]
Marketable securities
Common stocks	8,193,000	7,295,000
Common stocks	4,936,000	4,934,000
Common stocks	3,257,000	2,361,000
Equity Securities [Member]
Marketable securities
Common stocks	158,630,000	129,699,000
Common stocks	43,042,000	43,042,000
Common stocks	$115,588,000	$86,657,000

Note_11_Debt_and_Commitments_a1

Note 11 - Debt and Commitments and Contingencies (Details Textual) (USD $)	9 Months Ended		12 Months Ended	0 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Sep. 13, 2013	Sep. 13, 2013	Dec. 04, 2012
Commitments and Contingencies Disclosure [Abstract]
Proceeds from Other Debt		$14,000,000
Operating Leases, Rent Expense	938,000	635,000
Corona, CA Office [Member] | Monthly Rent [Member]
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense	12,000
Logan, Utah Office [Member] | Monthly Rent [Member]
Commitments and Contingencies Disclosure [Abstract]
Operating Leases, Rent Expense	42,000
Rental Income, Nonoperating	5,000
Margin Account [Member] | Fed Funds Rate [Member]
Commitments and Contingencies Disclosure [Abstract]
Debt Instrument, Basis Spread on Variable Rate			0.50%
ISD Corporation [Member] | Margin Account [Member]
Commitments and Contingencies Disclosure [Abstract]
Proceeds from Other Debt				15,500,000
New Dawn [Member] | Margin Account [Member]
Commitments and Contingencies Disclosure [Abstract]
Proceeds from Other Debt					$14,000,000

Note_12_Operating_Segments_Det

Note 12 - Operating Segments (Details Textual) (USD $)	3 Months Ended		9 Months Ended		7 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2013
Segment Reporting [Abstract]
Number of Reportable Segments			2
Amortization of Intangible Assets	$1,223,000	$476,000	$3,642,000	$1,111,000
New Dawn [Member]
Segment Reporting [Abstract]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual		2,740,000			6,430,000
Business Combination Pro Forma Information Expenses Since Acquisition Date Actual		3,110,000			7,168,000
Amortization of Intangible Assets		$476,000	$1,425,000		$1,111,000

Note_12_Summarized_Financial_I

Note 12 - Summarized Financial Information for Reportable Segments (Details) (USD $)	3 Months Ended			9 Months Ended			21 Months Ended
	Jun. 30, 2014	Jun. 30, 2013		Jun. 30, 2014	Jun. 30, 2013		Jun. 30, 2014
	$11,147,000	$9,204,000		$31,926,000	$26,650,000
(Loss) income from operations	-263,000	446,000		-2,050,000	2,284,000
Income (loss) before taxes	13,000	1,161,000		-564,000	4,086,000		4,086,000
Provision for (benefit from) income taxes	-25,000	335,000		-15,000	1,275,000		1,275,000
Net (loss) income	38,000	826,000		-549,000	2,811,000
Total assets	235,683,000	173,751,000		235,683,000	173,751,000		235,683,000
Capital expenditures	194,000	102,000		403,000	258,000
Amortization of intangible assets	1,223,000	476,000		3,642,000	1,111,000
The Technology Companies [Member]
	5,898,000	3,328,000	[1]	16,680,000	8,335,000	[2]
(Loss) income from operations	-1,235,000	-1,548,000	[1]	-4,156,000	-3,804,000	[2]
Income (loss) before taxes	-1,727,000	-1,540,000	[1]	-4,597,000	-3,783,000	[2]
Provision for (benefit from) income taxes	-1,000,000	-505,000	[1]	-2,275,000	-1,225,000	[2]
Net (loss) income	-727,000	-1,035,000	[1]	-2,322,000	-2,558,000	[2]
Total assets	53,440,000	26,849,000	[1]	53,440,000	26,849,000	[1]	53,440,000
Capital expenditures	168,000	97,000	[1]	325,000	162,000	[2]
Amortization of intangible assets	1,223,000	476,000	[1]	3,642,000	1,111,000	[2]
Traditional Business [Member]
	5,249,000	5,876,000		15,246,000	18,315,000
(Loss) income from operations	972,000	1,994,000		2,106,000	6,088,000
Income (loss) before taxes	1,740,000	2,701,000		4,033,000	7,869,000
Provision for (benefit from) income taxes	975,000	840,000		2,260,000	2,500,000
Net (loss) income	765,000	1,861,000		1,773,000	5,369,000
Total assets	182,243,000	146,902,000		182,243,000	146,902,000		182,243,000
Capital expenditures	$26,000	$5,000		$78,000	$96,000
[1]	Includes New Dawn’s financial results from April 1, 2013 through June 30, 2013 with revenues of $2,740,000 and expenses of $3,110,000 (including intangible amortization expenses of $476,000).
[2]	Includes New Dawn’s financial results from December 5, 2012 through June 30, 2013 with revenues of $6,430,000 and expenses of $7,168,000 (including intangible amortization expenses of $1,111,000).