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Net Income Per Share | 12 Months Ended
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Dec. 28, 2019
Net Income Per Share |
Net Income Per Share | 10. 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 material for fiscal 2019, fiscal 2018, or fiscal 2017. The following table presents a reconciliation from net income to the net income available to common shareholders (in thousands):
|  | Year Ended |  | Year Ended |  | Year Ended
|  | December 28, |  | December 29, |  | December 30,
|  | 2019 |  | 2018 |  | 2017
|  | (52 weeks) |  | (52 weeks) |  | (52 weeks)
Net income attributable to CRA, as reported |  | $ | 20,747 |  | $ | 22,492 |  | $ | 7,624
Less: net income attributable to participating shares |  |  | 55 |  |  | 108 |  |  | 51
Net income available to common shareholders |  | $ | 20,692 |  | $ | 22,384 |  | $ | 7,573
The following table presents a reconciliation of basic to diluted weighted average shares of common stock outstanding (in thousands):
|  | Year Ended |  | Year Ended |  | Year Ended
|  | December 28, |  | December 29, |  | December 30,
|  | 2019 |  | 2018 |  | 2017
Basic weighted average shares outstanding |  | 7,866 |  | 8,107 |  | 8,292
Common stock equivalents: |  |  |  |  |  |
Stock options and restricted stock units |  | 301 |  | 463 |  | 205
Diluted weighted average shares outstanding |  | 8,167 |  | 8,570 |  | 8,497
For fiscal 2019, fiscal 2018, and fiscal 2017, 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 62,367, 29,612, and 75,004 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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