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Note 16. Earnings (Loss) per Share
 9 Months Ended
Sep. 29, 2013
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]

16.  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 1,467,885 and 1,614,994 for the three and nine months ended September 29, 2013, respectively, and 1,528,039 and 1,527,661 for the three and nine months ended September 30, 2012, respectively, were not used to compute diluted earnings (loss) per share because the effects would have been anti-dilutive.