XML 97 R21.htm IDEA: XBRL DOCUMENT v2.4.0.8
Net Income (Loss) Per Share
12 Months Ended
Dec. 28, 2013
Earnings Per Share [Abstract]  
Net Income (Loss) Per Share
Net Income (Loss) Per Share
    
Basic net income (loss) per share excludes dilution and is computed by dividing net income by the number of weighted average common shares outstanding for the period. Diluted net income (loss) per share gives effect to all potentially dilutive common shares outstanding during the period, including contingently issuable shares and certain stock options, calculated using the treasury stock method. A reconciliation of the share denominator of the basic and diluted net income (loss) per share computations is as follows (in thousands):

 
 
Years Ended
 
 
 
December 28, 2013
 
December 29, 2012
 
December 31, 2011
Weighted average common shares outstanding used in basic net income (loss) per share calculation
23,290

 
23,358

 
22,743

Potential dilutive common stock equivalents, using treasury stock method

 
487

 
737

Weighted average shares used in diluted net income (loss) per share calculation
23,290

 
23,845

 
23,480


For the years ended December 28, 2013, December 29, 2012 and December 31, 2011, the Company had securities outstanding which could potentially dilute basic earnings per share in the future. For the years ended December 29, 2012 and December 31, 2011, weighted average common share equivalents consisting of stock options included in the calculation of diluted net income per share were 0.5 million and 0.7 million, respectively. For the year ended December 28, 2013, however, potential dilutive common stock equivalents were anti-dilutive and were excluded from the calculation due to the net loss position.