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(3) Net Income (loss) Per Common and Common Equivalent Share
9 Months Ended
Sep. 28, 2019
Earnings Per Share [Abstract]  
(3) Net Income (loss) Per Common and Common Equivalent Share

(3)  Net Income (loss) Per Common and Common Equivalent Share

Basic net income (loss) per common share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period.  Diluted net income (loss)  per common share is calculated by dividing net income (loss) by the sum of the weighted average number of common shares plus additional common shares that would have been outstanding if potential dilutive common shares had been issued for granted stock options and stock purchase rights.  Common stock equivalents are excluded from the diluted calculations when a net loss is incurred as they would be anti-dilutive.