| EARNINGS PER SHARE (EPS) | 11. EARNINGS PER SHARE (“EPS”) | | The following table illustrates the calculation of Basic and Diluted EPS (in thousands, except per share amounts): | | | | | | Three Months Ended | | Nine Months Ended | | | | | | September 30, | | October 1, | | September 30, | | October 1, | | | | | | 2011 | | 2010 | | 2011 | | 2010 | | | Numerator for basic EPS: | | | | | | | | | | | | | | | Net income | $ | 6,989 | | $ | 5,964 | | $ | 27,483 | | $ | 19,299 | | | Effect of dilutive securities: | | | | | | | | | | | | | | | Interest expense on CSN I and | | | | | | | | | | | | | | | | related deferred financing fees, net of tax | | - | | | - | | | - | | | 241 | | | Numerator for diluted EPS | $ | 6,989 | | $ | 5,964 | | $ | 27,483 | | $ | 19,540 | | | Denominator for basic EPS: | | | | | | | | | | | | | | | Weighted average shares outstanding | | 23,297 | | | 23,078 | | | 23,241 | | | 23,060 | | | Effect of dilutive securities: | | | | | | | | | | | | | | | Convertible subordinated notes | | - | | | - | | | - | | | 462 | | | | Stock options, restricted stock and restricted stock units | | 314 | | | 328 | | | 422 | | | 266 | | | Denominator for diluted EPS | | 23,611 | | | 23,406 | | | 23,663 | | | 23,788 | | | Basic EPS | $ | 0.30 | | $ | 0.26 | | $ | 1.18 | | $ | 0.84 | | | Diluted EPS | $ | 0.30 | | $ | 0.25 | | $ | 1.16 | | $ | 0.82 |
| | The diluted weighted average share calculations do not include the following securities, which are not dilutive to the EPS calculations or the performance criteria have not been met: | | | | | | | | | | | | | | | | | | Three Months Ended | | Nine Months Ended | | | | | | September 30, | | October 1, | | September 30, | | October 1, | | | | | | 2011 | | 2010 | | 2011 | | 2010 | | | Time-vested stock options, restricted stock | | | | | | | | | | | and restricted stock units | 976,000 | | 977,000 | | 925,000 | | 1,099,000 | | | Performance-vested stock options and | | | | | | | | | | | restricted stock units | 672,000 | | 844,000 | | 678,000 | | 883,000 |
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