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Note 12 - Net Income (Loss) per Share Attributable to Sterling Common Stockholders
 3 Months Ended
Mar. 31, 2014
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]
12.  
Net Income (Loss) per Share Attributable to Sterling Common Stockholders

Basic net income (loss) per share attributable to Sterling common stockholders is computed by dividing net income (loss) attributable to Sterling common stockholders by the weighted average number of common shares outstanding during the period.  Diluted net income (loss) per common share attributable to Sterling common stockholders is the same as basic net income (loss) per share attributable to Sterling common stockholders but includes dilutive stock options using the treasury stock method.  The following table reconciles the numerators and denominators of the basic and diluted per common share computations for net income attributable to Sterling common stockholders (amounts in thousands, except per share data):

   
Three Months Ended March 31,
 
   
2014
   
2013
 
Numerator:
           
Net income (loss) attributable to Sterling common stockholders
  $ 205     $ (4,580 )
Revaluation of noncontrolling interest obligations reflected in retained earnings, net of tax
    -       (1,854 )
    $ 205     $ (6,434 )
Denominator:
               
Weighted average common shares outstanding – basic
    16,668       16,598  
Shares for dilutive stock options and warrants 
    187       -  
Weighted average common shares outstanding and assumed conversions – diluted 
    16,855       16,598  
Basic earnings (loss) per share attributable to Sterling common stockholders
  $ 0.01     $ (0.39 )
Diluted earnings (loss) per share attributable to Sterling common stockholders
  $ 0.01     $ (0.39 )

In accordance with the treasury stock method, 135,879 shares of restricted stock and stock options were excluded from the diluted weighted average common shares outstanding for the three months ended March 31, 2013, as the Company incurred a loss during this period and the impact of such shares would have been antidilutive.