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Note 12 - Net Income (Loss) Per Share Attributable to Sterling Common Stockholders
9 Months Ended
Sep. 30, 2014
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]
12.  
Net Loss per Share Attributable to Sterling Common Stockholders

Basic net loss per share attributable to Sterling common stockholders is computed by dividing net loss attributable to Sterling common stockholders by the weighted average number of common shares outstanding during the period.  Diluted net loss per common share attributable to Sterling common stockholders is the same as basic net loss per share attributable to Sterling common stockholders but includes dilutive unvested common stock and 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 the net loss attributable to Sterling common stockholders (amounts in thousands, except per share data):

   
Three Months
Ended
September 30,
   
Nine Months
Ended
September 30,
 
   
2014
   
2013
   
2014
   
2013
 
Numerator:
                       
Net loss attributable to Sterling common stockholders
  $ (3,935 )   $ (189 )   $ (2,529 )   $ (21,792 )
Revaluation of the noncontrolling interest obligations reflected in retained earnings, net of tax
    -       (766 )     -       (1,100 )
    $ (3,935 )   $ (955 )   $ (2,529 )   $ (22,892 )
Denominator:
                               
Weighted average common shares outstanding — basic
    18,809       16,652       17,814       16,626  
Shares for dilutive unvested common stock and stock options 
    -       -       -       -  
Weighted average common shares outstanding and assumed conversions — diluted 
    18,809       16,652       17,814       16,626  
Basic loss per share attributable to Sterling common stockholders
  $ (0.21 )   $ (0.06 )   $ (0.14 )   $ (1.38 )
Diluted loss per share attributable to Sterling common stockholders
  $ (0.21 )   $ (0.06 )   $ (0.14 )   $ (1.38 )

In accordance with the treasury stock method, 143,761 and 145,940 shares of unvested common stock and stock options were excluded from the diluted weighted average common shares outstanding for the three and nine months ended September 30, 2014, respectively, and 63,457 and 113,913 shares of unvested common stock and stock options were excluded for the three and nine months ended September 30, 2013, respectively, as the Company incurred a loss during these periods and the impact of such shares would have been antidilutive.