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Net Income (Loss) Per Share | 12 Months Ended
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Jan. 02, 2016
Net Income (Loss) Per Share |
Net Income (Loss) Per Share | 9. Net Income (Loss) Per Share CRA calculates basic and diluted earnings per common share using the two-class method. Under the two-class method, net earnings are allocated to each class of common stock and participating security as if all of the net earnings for the period had been distributed. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends and therefore are considered to participate in undistributed earnings with common shareholders. Basic earnings per common share excludes dilution and is calculated by dividing net earnings allocable to common shares by the weighted-average number of common shares outstanding for the period. Diluted earnings per common share is calculated by dividing net earnings allocable to common shares by the weighted-average number of common shares as of the balance sheet date, as adjusted for the potential dilutive effect of non-participating share-based awards. Net earnings allocable to these participating securities were not significant for fiscal 2015, fiscal 2014 or fiscal 2013. The following table presents a reconciliation from net income to the net income available to common shareholders (in thousands):
|  | Fiscal Year 2015 |  | Fiscal Year 2014 |  | Fiscal Year 2013 |
Net income, as reported |  | $ | 7,657 |  | $ | 13,638 |  | $ | 11,370 |
Less: net income attributable to participating shares |  |  | 59 |  |  | 20 |  |  | 27 |
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Net income available to common shareholders |  | $ | 7,598 |  | $ | 13,618 |  | $ | 11,343 |
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For fiscal 2015, fiscal 2014 and fiscal 2013, the following is a reconciliation of basic to diluted weighted average shares of common stock outstanding (in thousands):
|  | Fiscal Year 2015 |  | Fiscal Year 2014 |  | Fiscal Year 2013 |
Basic weighted average shares outstanding |  |  | 9,010 |  |  | 9,747 |  |  | 10,084 |
Common stock equivalents: |  |  |  |  |  |  |  |  |  |
Stock options and restricted stock |  |  | 185 |  |  | 150 |  |  | 89 |
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Diluted weighted average shares outstanding |  |  | 9,195 |  |  | 9,897 |  |  | 10,173 |
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For fiscal 2015, fiscal 2014 and fiscal 2013, the anti-dilutive share based awards that were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding amounted to 522,593, 764,748, and 1,138,411 shares, respectively.

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