NET INCOME (LOSS) PER SHARE

3 Months Ended

Mar. 31, 2013

NET INCOME (LOSS) PER SHARE

NOTE C—NET INCOME (LOSS) PER SHARE

Basic net income (loss) per share is computed based on the weighted average number of shares of common stock outstanding during the period. For the same periods, diluted net income (loss) per share further include the effect of dilutive stock options and stock appreciation rights outstanding during the period, all in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) No. 260 “Earnings per Share.” The following table sets forth the computation of basic and diluted net income (loss) per share:

	Three months ended March 31,
	2013		2012
Net income (loss)	$	1,172	$	(3,262	)
Income (loss) per share:
Basic	$	0.05	$	(0.14	)
Diluted	$	0.05	$	(0.14	)
Weighted average number of shares of common stock outstanding during the period used to compute basic net income (loss) per share (in thousands)		21,897		22,550
Incremental shares attributable to exercise of outstanding options, stock appreciation rights and restricted shares units (assuming proceeds would be used to purchase treasury stock) (in thousands)		349		—
Weighted average number of shares of common stock used to compute diluted net income (loss) per share (in thousands)		22,246		22,550