Annual report pursuant to Section 13 and 15(d)

Note D - Income Taxes (Detail) - Reconciliation of the Federal Statutory Income Tax Rate

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Note D - Income Taxes (Detail) - Reconciliation of the Federal Statutory Income Tax Rate
12 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Federal statutory rate 34.00% 34.00%
State income taxes 1.00% 2.00%
Permanent differences 4.00% 5.00%
Change in valuation allowance (115.00%) (101.00%)
Tax rate (76.00%) (60.00%)