Numerator:

Numerator for basic earnings per share:

Net earnings (loss) attributable to VPG stockholders

$

248

$

4,603

$

(694

)

$

10,494

Denominator:

Denominator for basic earnings per share:

Weighted average shares

13,263

13,348

13,259

13,376

Effect of dilutive securities:

Restricted stock units

46

41

—

52

Dilutive potential common shares

46

41

—

52

Denominator for diluted earnings per share:

Adjusted weighted average shares

13,309

13,389

13,259

13,428

Basic earnings (loss) per share attributable to VPG stockholders

$

0.02

$

0.34

$

(0.05

)

$

0.78

Diluted earnings (loss) per share attributable to VPG stockholders

$

0.02

$

0.34

$

(0.05

)

$

0.78