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Note 7 - Net Income Per Share

3 Months Ended

Mar. 31, 2014

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

7. NET INCOME PER SHARE

Basic net income per share is computed by dividing net income by weighted average number of common shares outstanding for the period (excluding outstanding stock options and shares subject to repurchase). Diluted net income per share is computed using the weighted-average number of common shares outstanding for the period plus the potential effect of dilutive securities which are convertible into common shares (using the treasury stock method), except in cases in which the effect would be anti-dilutive. Under the treasury stock method, the amount that the employee must pay for exercising stock options, the amount of compensation cost for future service that the Company has not yet recognized, and the amount of the tax benefits that would be recorded in additional paid-in capital when the award becomes deductible are assumed to be used to repurchase shares.  The following is a reconciliation of the numerators and denominators used in computing basic and diluted net income per share (in thousands except per share amount):

		Three Months Ended March 31,
		2014				2013
Numerator:
Net income		$	6,255			$	4,731
Denominator:
Basic weighted-average shares outstanding			30,477				29,353
Effect of dilutive options and restricted stock			1,488				1,462
Diluted weighted average shares outstanding			31,965				30,815
Net income per share - Basic		$	0.21			$	0.16
Net income per share - Diluted		$	0.20			$	0.15

The following table sets forth potential shares of common stock that are not included in the diluted net income per share calculation above because to do so would be anti-dilutive for the periods indicated (in thousands):

		Three Months Ended March 31,
		2014				2013
Outstanding options			19				132
Employee Stock Purchase Plan			48				—
Total			67				132

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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 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

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-Section 45

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-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

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-Section 45

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-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258



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-Publisher FASB

-Name Accounting Standards Codification

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