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Note 5 - Earnings Per Share | 9 Months Ended
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Sep. 29, 2019
Notes to Financial Statements |
Earnings Per Share [Text Block] | 5. EARNINGS PER SHARE Basic earnings per share (“EPS”) is computed by dividing earnings attributable to the Company’s common shareholders by the weighted-average shares outstanding during the period. Diluted EPS includes the dilutive effect of securities, if any, and is calculated using the treasury stock method. For the three -month period ended September 29, 2019, 914,535 stock options and 31,666 restricted stock awards were included in the calculation of Diluted EPS as such securities are dilutive. Inclusion of these securities resulted in 377,200 additional shares in the calculation of fully diluted earnings per share. For the comparable three -month period ended September 30, 2018, 1,252,502 stock options and 17,500 restricted stock awards were included in the calculation of Diluted EPS resulting in 571,829 additional shares in the calculation of fully diluted earnings per share. For the nine -month periods ended September 29, 2019 and September 30, 2018, 914,535 and 1,252,502 stock options and 31,666 and 17,500 restricted stock awards, respectively, were included in the calculation of Diluted EPS as such securities are dilutive. Inclusion of these securities resulted in 382,711 and 548,004 additional shares, respectively, in the calculation of fully diluted earnings per share. There were 266,000 and 502,250 outstanding stock options for the three -month periods ended September 29, 2019 and September 30, 2018, respectively, which were not included in EPS as the effect would be anti-dilutive. There were 266,000 and 502,250 outstanding stock options for the nine -month periods ended September 29, 2019 and September 30, 2018, respectively, which were not included in EPS as the effect would be anti-dilutive.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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