XML 28 R18.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Note 6 - Share-based Compensation (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2017
Notes Tables |
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block] |
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |
Stock options and SARS |  | $ | 345,000 |  |  | $ | 238,000 |  |  | $ | 1,092,000 |  |  | $ | 1,071,000 |
Restricted stock |  |  | 80,000 |  |  |  | 78,000 |  |  |  | 243,000 |  |  |  | 229,000 |
Performance shares |  |  | 121,000 |  |  |  | 182,000 |  |  |  | 319,000 |  |  |  | 295,000 |
Total share-based compensation expense |  | $ | 546,000 |  |  | $ | 498,000 |  |  | $ | 1,654,000 |  |  | $ | 1,595,000 |
Related income tax benefit |  | $ | 29,000 |  |  | $ | 28,000 |  |  | $ | 197,000 |  |  | $ | 200,000 |
Share-based Compensation, Stock Options, Activity [Table Text Block] |
|  | No. of |  |  | Weighted Average |
|  | Shares |  |  | Exercise Price |
Outstanding December 31, 2016 |  |  | 825,251 |  |  | $ | 10.46 |
Granted |  |  | 155,142 |  |  |  | 18.67 |
Exercised |  |  | (241,844 | ) |  |  | 8.60 |
Lapsed |  |  | (1,100 | ) |  |  | 5.86 |
Cancelled |  |  | (990 | ) |  |  | 13.44 |
Outstanding September 30, 2017 |  |  | 736,459 |  |  | $ | 12.80 |
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block] |
Range of Exercise Price |  | Shares |  |  | Weighted Average Remaining Contractual Life (Years) |  |  | Weighted Average Exercise Price |
$ 3.82 | - | $ 5.55 |  |  | 66,000 |  |  |  | 2.36 |  |  | $ | 4.79 |
$ 5.65 | - | $ 7.36 |  |  | 213,112 |  |  |  | 1.78 |  |  | $ | 6.55 |
$ 7.96 | - | $10.38 |  |  | 50,400 |  |  |  | 4.47 |  |  | $ | 9.03 |
$16.35 | - | $21.63 |  |  | 406,947 |  |  |  | 5.07 |  |  | $ | 17.84 |
$ 3.82 | - | $21.63 |  |  | 736,459 |  |  |  | 3.83 |  |  | $ | 12.80 |
Schedule of Share-based Compensation, Stock Appreciation Rights Award Activity [Table Text Block] |
|  | No. of |  |  | Weighted Average |
|  | Shares |  |  | Exercise Price |
Outstanding December 31, 2016 |  |  | 325,506 |  |  | $ | 10.26 |
Granted |  |  | 43,988 |  |  |  | 16.97 |
Exercised |  |  | (128,062 | ) |  |  | 6.87 |
Lapsed |  |  | - |  |  |  | - |
Cancelled |  |  | - |  |  |  | - |
Outstanding September 30, 2017 |  |  | 241,432 |  |  | $ | 13.28 |
Share-based Compensation, Activity [Table Text Block] |
Range of Exercise Price |  | Shares |  |  | Weighted Average Remaining Contractual Life (Years) |  |  | Weighted Average Exercise Price |
$ 5.65 | - | $ 7.36 |  |  | 94,928 |  |  |  | 1.09 |  |  | $ | 6.95 |
$16.35 | - | $21.63 |  |  | 146,504 |  |  |  | 3.17 |  |  | $ | 17.38 |
$ 5.65 | - | $21.63 |  |  | 241,432 |  |  |  | 2.35 |  |  | $ | 13.28 |
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block] |
Three months ended |  |  |  |  |  |  |  |
September 30, |  | SARS |  |  | Options |
Exercise price |  |  |  |  |  |  |  |
2017 |  |  | N/A |  |  | $ | 21.63 |
2016 |  |  | N/A |  |  | $ | 16.47 |
Market price |  |  |  |  |  |  |  |
2017 |  |  | N/A |  |  | $ | 21.63 |
2016 |  |  | N/A |  |  | $ | 16.47 |
Risk free interest rate 1 |  |  |  |  |  |  |  |
2017 |  |  | N/A |  |  |  | 1.8 | %
2016 |  |  | N/A |  |  |  | 1.1 | %
Expected award life (years) 2 |  |  | N/A |  |  |  | 5 |
Expected volatility 3 |  |  |  |  |  |  |  |
2017 |  |  | N/A |  |  |  | 37.2 | %
2016 |  |  | N/A |  |  |  | 37.1 | %
Expected dividend yield 4 |  |  |  |  |  |  |  |
2017 |  |  | N/A |  |  |  | 1.8 | %
2016 |  |  | N/A |  |  |  | 2.1 | %
Nine months ended |  |  |  |  |  |  |  |  |  |
September 30, |  | SARS |  |  | Options |
Exercise price |  |  |  |  |  |  |  |  |  |
2017 |  | $ | 16.97 |  |  |  | $16.97 | - | $21.63 |
2016 |  | $ | 16.35 |  |  |  | $16.35 | - | $18.55 |
Market price |  |  |  |  |  |  |  |  |  |
2017 |  | $ | 16.97 |  |  |  | $16.97 | - | $21.63 |
2016 |  | $ | 16.35 |  |  |  | $16.35 | - | $18.55 |
Risk free interest rate 1 |  |  |  |  |  |  |  |  |  |
2017 |  |  | 1.9 | % |  |  | 1.8% | - | 2.4% |
2016 |  |  | 1.3 | % |  |  | 1.1% | - | 1.8% |
Expected award life (years) 2 |  |  | 5 |  |  |  | 5 | - | 10 |
Expected volatility 3 |  |  |  |  |  |  |  |  |  |
2017 |  |  | 36.6 | % |  |  | 36.6% | - | 41.4% |
2016 |  |  | 36.5 | % |  |  | 36.5% | - | 40.3% |
Expected dividend yield 4 |  |  |  |  |  |  |  |  |  |
2017 |  |  | 2.1 | % |  |  | 1.8% | - | 2.1% |
2016 |  |  | 2.0 | % |  |  | 1.8% | - | 2.1% |
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block] |
|  | No. of |  |  | Weighted Average |
|  | Shares |  |  | Exercise Price |
Outstanding December 31, 2016 |  |  | 123,688 |  |  | $ | 8.94 |
Granted |  |  | 34,619 |  |  |  | 16.97 |
Vested |  |  | (100,000 | ) |  |  | 7.36 |
Forfeited |  |  | - |  |  |  | - |
Outstanding September 30, 2017 |  |  | 58,307 |  |  | $ | 16.42 |
Schedule of Nonvested Performance-based Units Activity [Table Text Block] |
|  | No. of |  |  | Weighted Average |
|  | Shares |  |  | Exercise Price |
Outstanding December 31, 2016 |  |  | 101,000 |  |  | $ | 16.36 |
Granted |  |  | 50,826 |  |  |  | 18.39 |
Vested |  |  | - |  |  |  | - |
Forfeited |  |  | - |  |  |  | - |
Outstanding September 30, 2017 |  |  | 151,826 |  |  | $ | 17.04 |

X
- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in outstanding nonvested performance-based units. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfNonvestedPerformanceBasedUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for share-based compensation plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for stock appreciation rights awards that were outstanding at the beginning and end of the year, and the number of stock appreciation rights awards that were granted, exercised or converted, forfeited, and expired during the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockAppreciationRightsAwardActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year. + References No definition available. + Details
Name: | us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration