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NET LOSS PER COMMON AND CLASS B SHARE | 9 Months Ended
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Sep. 30, 2012
NET LOSS PER COMMON AND CLASS B SHARE |
NET LOSS PER COMMON AND CLASS B SHARE |
4 - NET LOSS PER COMMON AND CLASS B SHARE The computation of net (loss) income per share of common stock and Class B shares is in accordance with the Accounting Standards Codification (“ASC”) 260 — “Earnings Per Share” (“ASC 260”), using the two-class method. Under these provisions, basic net (loss) income per share is computed using the weighted-average number of common shares and Class B shares outstanding during the year, except that it does not include nonvested stock awards subject to repurchase or cancellation. Diluted net (loss) income per share is computed using the weighted-average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares consist of nonvested stock awards (see Note 13 — Nonvested Stock Awards) for the common shares, for which the assumed proceeds upon vesting are deemed to be the amount of compensation cost attributable to future services and not yet recognized using the treasury stock method, to the extent dilutive. Of the 429,250 nonvested shares outstanding at September 30, 2012 (see Note 13 — Nonvested Stock Awards), all are anti-dilutive. The computation of the diluted net (loss) income per share of common stock assumes the conversion of Class B shares, while the diluted net (loss) income per share of Class B stock does not assume the conversion of those shares. The following table sets forth the computation of basic and diluted net loss per share of common stock and Class B stock:
|  | Three Months Ended September 30, 2012 |
|  | Common |  | Class B |
Basic net loss per share: |  |  |  |  |
Numerator: |  |  |  |  |
Allocation of loss |  | $ | (3,589 | ) | $ | (1,233 | )
Denominator: |  |  |  |  |
Weighted-average shares outstanding, basic |  | 16,584,250 |  | 5,699,088 |
Basic net loss per share |  | $ | (0.22 | ) | $ | (0.22 | )
Diluted net loss per share: |  |  |  |  |
Numerator: |  |  |  |  |
Allocation of loss |  | $ | (3,589 | ) | $ | (1,233 | )
Reallocation of undistributed loss as a result of conversion of Class B to common shares |  | (1,518 | ) | — |
Reallocation of dividends paid as a result of conversion of Class B to common shares |  | 285 |  | — |
Allocation of loss |  | $ | (4,822 | ) | $ | (1,233 | )
Denominator: |  |  |  |  |
Weighted-average shares outstanding used in basic computation |  | 16,584,250 |  | 5,699,088 |
Add: |  |  |  |  |
Conversion of Class B to common shares |  | 5,699,088 |  | — |
Weighted-average shares outstanding, diluted |  | 22,283,338 |  | 5,699,088 |
Diluted net loss per share |  | $ | (0.22 | ) | $ | (0.22 | )
|  | Three Months Ended September 30, 2011 |
|  | Common |  | Class B |
Basic net loss per share: |  |  |  |  |
Numerator: |  |  |  |  |
Allocation of loss |  | $ | (144 | ) | $ | (50 | )
Denominator: |  |  |  |  |
Weighted-average shares outstanding, basic |  | 16,429,000 |  | 5,699,088 |
Basic net loss per share |  | $ | (0.01 | ) | $ | (0.01 | )
Diluted net loss per share: |  |  |  |  |
Numerator: |  |  |  |  |
Allocation of loss |  | $ | (144 | ) | $ | (50 | )
Reallocation of undistributed loss as a result of conversion of Class B to common shares |  | (620 | ) | — |
Reallocation of dividends paid as a result of conversion of Class B to common shares |  | 570 |  | — |
Allocation of loss |  | $ | (194 | ) | $ | (50 | )
Denominator: |  |  |  |  |
Weighted-average shares outstanding used in basic computation |  | 16,429,000 |  | 5,699,088 |
Add: |  |  |  |  |
Conversion of Class B to common shares |  | 5,699,088 |  | — |
Weighted-average shares outstanding, diluted |  | 22,128,088 |  | 5,699,088 |
Diluted net loss per share |  | $ | (0.01 | ) | $ | (0.01 | )
|  | Nine Months Ended September 30, 2012 |
|  | Common |  | Class B |
Basic net loss per share: |  |  |  |  |
Numerator: |  |  |  |  |
Allocation of loss |  | $ | (9,627 | ) | $ | (3,315 | )
Denominator: |  |  |  |  |
Weighted-average shares outstanding, basic |  | 16,546,536 |  | 5,699,088 |
Basic net loss per share |  | $ | (0.58 | ) | $ | (0.58 | )
Diluted net loss per share: |  |  |  |  |
Numerator: |  |  |  |  |
Allocation of loss |  | $ | (9,627 | ) | $ | (3,315 | )
Reallocation of undistributed loss as a result of conversion of Class B to common shares |  | (4,626 | ) | — |
Reallocation of dividends paid as a result of conversion of Class B to common shares |  | 1,311 |  | — |
Allocation of loss |  | $ | (12,942 | ) | $ | (3,315 | )
Denominator: |  |  |  |  |
Weighted-average shares outstanding used in basic computation |  | 16,546,536 |  | 5,699,088 |
Add: |  |  |  |  |
Conversion of Class B to common shares |  | 5,699,088 |  | — |
Weighted-average shares outstanding, diluted |  | 22,245,624 |  | 5,699,088 |
Diluted net loss per share |  | $ | (0.58 | ) | $ | (0.58 | )
|  | Nine Months Ended September 30, 2011 |
|  | Common |  | Class B |
Basic net loss per share: |  |  |  |  |
Numerator: |  |  |  |  |
Allocation of loss |  | $ | (1,663 | ) | $ | (578 | )
Denominator: |  |  |  |  |
Weighted-average shares outstanding, basic |  | 16,394,505 |  | 5,699,088 |
Basic net loss per share |  | $ | (0.10 | ) | $ | (0.10 | )
Diluted net loss per share: |  |  |  |  |
Numerator: |  |  |  |  |
Allocation of loss |  | $ | (1,663 | ) | $ | (578 | )
Reallocation of undistributed loss as a result of conversion of Class B to common shares |  | (2,459 | ) | — |
Reallocation of dividends paid as a result of conversion of Class B to common shares |  | 1,881 |  | — |
Allocation of loss |  | $ | (2,241 | ) | $ | (578 | )
Denominator: |  |  |  |  |
Weighted-average shares outstanding used in basic computation |  | 16,394,505 |  | 5,699,088 |
Add: |  |  |  |  |
Conversion of Class B to common shares |  | 5,699,088 |  | — |
Weighted-average shares outstanding, diluted |  | 22,093,593 |  | 5,699,088 |
Diluted net loss per share |  | $ | (0.10 | ) | $ | (0.10 | )

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
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