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ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2016
Accounting Policies [Abstract] |
Annual Depreciation Rates of Property, Plant and Equipment | Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, at the following annual rates:
|  | %
Computers, software and equipment |  | 10-33
Office furniture and equipment |  | 7-33
Leasehold improvements |  | 10-25
|  | (the shorter of the expected lease term or useful economic life)
Assumptions Used to Estimate Fair Value of Stock Options Granted | The fair value for the Company’s stock options and SARs (other than share issuances in connection with the employee stock purchase plan, as detailed below) granted to employees and non-employees directors was estimated using the following assumptions:
|  | 2014 |  | 2015 |  | 2016 (*
Expected dividend yield |  | 0% |  | 0% |  | 0%
Expected volatility |  | 33%-52% |  | 33%-49% |  | 38%-49%
Risk-free interest rate |  | 0.1%-2.5% |  | 0.2%-2.4% |  | 0.5%-2.4%
Expected forfeiture (employees) |  | 10% |  | 10% |  | —
Expected forfeiture (executives) |  | 5% |  | 5% |  | 5%
Contractual term of up to |  | 10 years |  | 10 years |  | 10 years
Suboptimal exercise multiple (employees) |  | 2.1 |  | 2.1 |  | —
Suboptimal exercise multiple (executives) |  | 2.4 |  | 2.4 |  | 2.4
(* | During 2016, the Company did not grant stock options nor SARs to its employees.
Assumptions Used to Estimate Fair Value of Employee Stock Purchase Plan | The fair value for rights to purchase shares of common stock under the Company’s employee stock purchase plan was estimated on the date of grant using the following assumptions:
|  | 2014 |  | 2015 |  | 2016
Expected dividend yield |  | 0% |  | 0% |  | 0%
Expected volatility |  | 29%-52% |  | 35%-36% |  | 29%-57%
Risk-free interest rate |  | 0.1%-0.2% |  | 0.1%-0.3% |  | 0.3%-0.5%
Expected forfeiture |  | 0% |  | 0% |  | 0%
Contractual term of up to |  | 24 months |  | 24 months |  | 24 months
Equity-Based Compensation Expenses Related to Stock Options, SARs, RSUs and Employee Stock Purchase Plan | During the years ended December 31, 2014, 2015 and 2016, the Company recognized equity-based compensation expense related to stock options, SARs, RSUs and employee stock purchase plan as follows:
|  | Year ended December 31, |
|  | 2014 |  |  | 2015 |  |  | 2016 |
Cost of revenue |  | $ | 193 |  |  | $ | 155 |  |  | $ | 246 |
Research and development, net |  |  | 2,027 |  |  |  | 1,838 |  |  |  | 2,860 |
Sales and marketing |  |  | 909 |  |  |  | 568 |  |  |  | 922 |
General and administrative |  |  | 1,882 |  |  |  | 1,454 |  |  |  | 2,208 |
Total equity-based compensation expense |  | $ | 5,011 |  |  | $ | 4,015 |  |  | $ | 6,236 |
Calculation of Basic and Diluted Net Income (Loss) Per Share | Basic net income (loss) per share is computed based on the weighted average number of shares of common stock outstanding during each year. Diluted net income (loss) per share is computed based on the weighted average number of shares of common stock outstanding during each year, plus dilutive potential shares of common stock considered outstanding during the year, in accordance with FASB ASC No. 260, “Earnings Per Share.”
|  | Year ended December 31, |
|  | 2014 |  |  | 2015 |  |  | 2016 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | (819 | ) |  | $ | 6,267 |  |  | $ | 13,100 |
Denominator (in thousands): |  |  |  |  |  |  |  |  |  |  |  |
Basic weighted-average common stock outstanding |  |  | 20,622 |  |  |  | 20,480 |  |  |  | 20,850 |
Effect of stock options, stock appreciation rights and restricted stock units |  |  | — |  |  |  | 509 |  |  |  | 715 |
Diluted weighted-average common stock outstanding |  |  | 20,622 |  |  |  | 20,989 |  |  |  | 21,565 |
Basic net income (loss) per share |  | $ | (0.04 | ) |  | $ | 0.31 |  |  | $ | 0.63 |
Diluted net income (loss) per share |  | $ | (0.04 | ) |  | $ | 0.30 |  |  | $ | 0.61 |

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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options and stock appreciation rights, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References No definition available. + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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