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Note 13. Earnings (Loss) per Share
 6 Months Ended
Jun. 30, 2013
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]

13.  Earnings (Loss) per Share


For all periods, basic earnings (loss) per share (“EPS”) is calculated by dividing net earnings (loss) attributable to Lakes Entertainment, Inc. by the weighted-average common shares outstanding. Diluted EPS in profitable periods reflects the effect of all potentially dilutive common shares outstanding by dividing net earnings attributable to Lakes Entertainment, Inc. by the weighted-average of all common and potentially dilutive shares outstanding. Potentially dilutive stock options of 1,710,645 and 1,912,481 for the three and six months ended June 30, 2013, respectively, and 1,527,545 and 1,527,726 for the three and six months ended July 1, 2012, respectively, were not used to compute diluted earnings (loss) per share because the effects would have been anti-dilutive.