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NET INCOME (LOSS) PER SHARE OF COMMON STOCK | 9 Months Ended
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Sep. 30, 2013
Earnings Per Share [Abstract] |
NET INCOME (LOSS) PER SHARE OF COMMON STOCK |
NOTE | 6: NET INCOME (LOSS) PER SHARE OF COMMON STOCK
Basic net income (loss) per share is computed based on the weighted average number of shares of common stock outstanding during each period. Diluted net income (loss) per share is computed based on the weighted average number of shares of common stock outstanding during each period, plus dilutive potential shares of common stock considered outstanding during the period, in accordance with FASB ASC No. 260, “Earnings Per Share.”
|  | Nine months ended September 30, |  |  | Three months ended September 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
|  | (unaudited) |  |  | (unaudited) |  |  | (unaudited) |  |  | (unaudited) |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 3,557 |  |  | $ | 10,930 |  |  | $ | (323 | ) |  | $ | 2,594 |
Denominator (in thousands): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted-average common stock outstanding |  |  | 22,118 |  |  |  | 22,965 |  |  |  | 22,072 |  |  |  | 22,526 |
Effect of stock options and stock appreciation rights |  |  | 483 |  |  |  | 600 |  |  |  | — |  |  |  | 493 |
Diluted weighted average common stock outstanding |  |  | 22,601 |  |  |  | 23,565 |  |  |  | 22,072 |  |  |  | 23,019 |
Basic net income (loss) per share |  | $ | 0.16 |  |  | $ | 0.48 |  |  | $ | (0.01 | ) |  | $ | 0.12 |
Diluted net income (loss) per share |  | $ | 0.16 |  |  | $ | 0.46 |  |  | $ | (0.01 | ) |  | $ | 0.11 |
The weighted average number of shares related to outstanding options and stock appreciation rights excluded from the calculation of diluted net income (loss) per share, since their effect was anti-dilutive, was 3,164,713 and 1,577,101 shares for the three and nine months ended September 30, 2013, respectively, and 1,270,801 and 927,913 shares for the corresponding periods of 2012.

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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 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 -SubTopic 10 -Section 45 -Paragraph 3 -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 -SubTopic 10 -Section 45 -Paragraph 2 -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 -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 5: 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=26872669&loc=d3e20235-122688 + Details
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