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Net (loss) income Per Share
 9 Months Ended
Sep. 29, 2012
Earnings Per Share [Abstract]  
Net (loss) income Per Share
Net (loss) income Per Share:

We compute basic (loss) income per share by dividing net (loss) income available to common stockholders by the weighted average number of common shares outstanding during the period. To determine diluted share count, we apply the treasury stock method to determine the dilutive effect of outstanding stock option shares, restricted stock units ("RSUs"), and ESPP shares. Our application of the treasury stock method includes as assumed proceeds, the average unamortized stock-based compensation expense for the period and the impact of the pro forma deferred tax benefit or cost associated with stock-based compensation expense.

A reconciliation of basic and diluted Net (loss) income per share is presented below (in thousands, except per share data):

 
Three Months Ended
 
Nine Months Ended
 
September 29,
2012
 
October 1,
2011
 
September 29,
2012
 
October 1,
2011
Basic and diluted Net (loss) income
$
(2,175
)
 
$
13,337

 
$
(22,431
)
 
$
37,287

Shares used in basic Net (loss) income per share
116,785

 
117,926

 
117,612

 
117,990

Dilutive effect of stock options, RSUs and ESPP shares
—

 
2,701

 
—

 
3,353

Shares used in diluted Net (loss) income per share
116,785

 
120,627

 
117,612

 
121,343

Basic Net (loss) income per share
$
(0.02
)
 
$
0.11

 
$
(0.19
)
 
$
0.32

Diluted Net (loss) income per share
$
(0.02
)
 
$
0.11

 
$
(0.19
)
 
$
0.31



The computation of diluted Net (loss) income per share for both the three and nine months ended September 29, 2012, excludes the effects of stock options, RSUs and ESPP shares aggregating 11.3 million shares, as they are antidilutive. The computation of diluted Net (loss) income per share for the three and nine months ended October 1, 2011 excludes the effects of stock options, RSUs and ESPP shares aggregating 4.4 million shares and 3.9 million shares, respectively, as they are antidilutive. Stock options, RSUs and ESPP shares are considered antidilutive when the aggregate of exercise price, unrecognized stock-based compensation expense and excess tax benefit are greater than the average market price for our common stock during the period or when the Company is in a net loss position. Stock options and RSUs that are antidilutive in the third quarter of fiscal 2012 could become dilutive in the future.