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Net Income Per Share | 12 Months Ended
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Dec. 30, 2017
Net Income Per Share |
Net Income Per Share | 9. Net Income 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 2017, fiscal 2016 or fiscal 2015. The following table presents a reconciliation from net income to the net income available to common shareholders (in thousands):
|  | Fiscal Year 2017 |  | Fiscal Year 2016 |  | Fiscal Year 2015 |
Net income attributable to CRA as reported |  | $ | 7,624 |  | $ | 12,888 |  | $ | 7,657 |
Less: net income attributable to participating shares |  |  | 51 |  |  | 95 |  |  | 59 |
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Net income attributable to CRA common shareholders |  | $ | 7,573 |  | $ | 12,793 |  | $ | 7,598 |
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For fiscal 2017, fiscal 2016 and fiscal 2015, the following is a reconciliation of basic to diluted weighted average shares of common stock outstanding (in thousands):
|  | Fiscal Year 2017 |  | Fiscal Year 2016 |  | Fiscal Year 2015 |
Basic weighted average shares outstanding |  |  | 8,292 |  |  | 8,503 |  |  | 9,010 |
Common stock equivalents: |  |  |  |  |  |  |  |  |  |
Stock options, restricted stock shares and restricted stock units |  |  | 205 |  |  | 98 |  |  | 185 |
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Diluted weighted average shares outstanding |  |  | 8,497 |  |  | 8,601 |  |  | 9,195 |
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For fiscal 2017, fiscal 2016 and fiscal 2015, the following table presents net income per share attributable to CRA:
|  | Fiscal Year 2017 |  | Fiscal Year 2016 |  | Fiscal Year 2015 |
Basic |  | $ | 0.91 |  | $ | 1.50 |  | $ | 0.84 |
Diluted |  | $ | 0.89 |  | $ | 1.49 |  | $ | 0.83 |
For fiscal 2017, fiscal 2016 and fiscal 2015, 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 75,004, 581,546, and 522,593 shares, respectively. These share-based awards were anti-dilutive because their exercise price exceeded the average market price over the respective period.

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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 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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