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Note 16 - Net Income Per Share | 12 Months Ended
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Dec. 31, 2012
Earnings Per Share [Text Block] | 16. NET INCOME PER SHARE Basic net income per share is computed by dividing net income attributable to Intelligent Systems Corporation (numerator) by the weighted average number of common shares outstanding (denominator) during the period and excludes the dilutive effect of stock options. Diluted income per share gives effect to all dilutive potential common shares outstanding during a period. In computing diluted income per share, the average stock price for the period is used in determining the number of shares assumed to be reacquired under the treasury stock method for the hypothetical exercise of stock options. The following tables represent required disclosure of the reconciliation of the income and the shares used in the basic and diluted income per share computation:
Year ended December 31, |  |  |  |  |  |
(in thousands, except per share data) |  | 2012 |  |  | 2011 |
Basic |  |  |  |  |  |
Net income attributable to Intelligent Systems Corporation |  | $ | 534 |  |  | $ | 1,055 |
Weighted average common shares outstanding |  |  | 8,958 |  |  |  | 8,958 |
Net income per share |  | $ | 0.06 |  |  | $ | 0.11 |
Diluted |  |  |  |  |  |  |  |
Net income attributable to Intelligent Systems Corporation |  | $ | 534 |  |  | $ | 1,055 |
Weighted average common shares outstanding |  |  | 8,958 |  |  |  | 8,958 |
Effect of dilutive potential common shares: stock options |  |  | 10 |  |  |  | 19 |
Total |  |  | 8,968 |  |  |  | 8,977 |
Net income per share |  | $ | 0.06 |  |  | $ | 0.11 |
At December 31, 2012 and 2011, respectively, there were 24,000 and 104,000 dilutive stock options exercisable, which had an immaterial impact on the calculation of diluted income per share.

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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 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 2: 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=16381557&loc=d3e4984-109258 Reference 3: 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 4: 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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: 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=6880815&loc=d3e20235-122688 + Details
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