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Note 16 - Net Income (Loss) Per Share | 12 Months Ended
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Dec. 31, 2016
Notes to Financial Statements |
Earnings Per Share [Text Block] |
16. | Net INCOME (Loss) PER SHARE
Basic net income (loss) per share is computed by dividing net income (loss) 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 (loss) 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 (loss) and the shares used in the basic and diluted income (loss) per share computation:
Year ended December 31, (in thousands, except per share data) |  | 2016 |  |  | 2015 |
Basic |  |  |  |  |  |  |  |
Net income (loss) attributable to Intelligent Systems Corporation |  | $ | (1,112 | ) |  | $ | 18,020 |
Weighted average common shares outstanding |  |  | 8,736 |  |  |  | 8,807 |
Net income (loss) per share |  | $ | (0.13 | ) |  | $ | 2.05 |
Diluted |  |  |  |  |  |  |  |
Net income (loss) attributable to Intelligent Systems Corporation |  | $ | (1,112 | ) |  | $ | 18,020 |
Weighted average common shares outstanding |  |  | 8,736 |  |  |  | 8,807 |
Effect of dilutive potential common shares: stock options |  |  | -- |  |  |  | 105 |
Total |  |  | 8,736 |  |  |  | 8,912 |
Net income (loss) per share |  | $ | (0.13 | ) |  | $ | 2.02 |
At December 31, 2016 and 2015, respectively, there were zero and 105,000 dilutive stock options exercisable.

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