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EARNINGS PER SHARE (EPS) | 9 Months Ended
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Sep. 28, 2012
EARNINGS PER SHARE (EPS) |
EARNINGS PER SHARE (EPS) |
4. EARNINGS PER SHARE (EPS) Basic EPS is computed by dividing net income (loss) available to common stockholders by the weighted-average number of common shares outstanding. Diluted EPS is computed by dividing net income (loss) by the weighted-average number of common shares outstanding and dilutive potential common shares for the period. Potential common shares include the weighted-average dilutive effects of outstanding stock options using the treasury stock method. The following table sets forth the number of weighted-average shares used to compute basic and diluted EPS:
|  | Three Months Ended |  | Nine Months Ended |
|  | September 28, 2012 |  | September 30, 2011 |  | September 28, 2012 |  | September 30, 2011 |
Net income (loss) |  | $ | 787,000 |  | $ | 2,165,000 |  | $ | (17,600,000 | ) | $ | 2,609,000 |
Weighted-average common shares Outstanding-basic |  | 7,315,000 |  | 7,267,000 |  | 7,303,000 |  | 7,258,000 |
Effect of dilutive stock options |  | — |  | 201,000 |  | — |  | 220,000 |
Weighted-average common shares outstanding-diluted |  | 7,315,000 |  | 7,468,000 |  | 7,303,000 |  | 7,478,000 |
Earnings (loss) per share: |  |  |  |  |  |  |  |  |
Basic |  | $ | 0.11 |  | $ | 0.30 |  | $ | (2.41 | ) | $ | 0.36 |
Diluted |  | $ | 0.11 |  | $ | 0.29 |  | $ | (2.41 | ) | $ | 0.35 |
For the three months and nine months ended September 28, 2012, 990,000 options were excluded from the calculation of dilutive potential common shares, compared to 297,000 options for the same periods last year. These options were not included in the computation of dilutive potential common shares because of the net loss position for the 2012 periods and because the assumed proceeds per share exceeded the average market price per share for the 2011 periods. Accordingly, the inclusion of these options would have been anti-dilutive. For periods in which the Company incurs net losses, dilutive potential common shares are excluded as they would be anti-dilutive.

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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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