SHARE-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2014

	Options		Weighted Average Exercise Price
Outstanding as of December 31, 2013	207,775		$	26.22
Granted	—		$	—
Exercised	—		$	—
Forfeited	—		$	—
Expired	(16,891	)	$	101.25
Outstanding as of March 31, 2014	190,884		$	19.58

Exercisable as of March 31, 2014	91,440		$	35.62

Schedule of RSU activity

	Number of RSU’s		Weighted Average Grant-Date Fair Value Per RSU
Outstanding as of December 31, 2013	670,338		$	4.47
Granted	48,784		$	8.86
Vested	(76,639	)	$	4.52
Forfeited	(8,941	)	$	4.60
Outstanding as of March 31, 2014	633,542		$	4.80

Schedule of share-based compensation expense

	Three Months Ended March 31,
	2014		2013
Share-based compensation expense:
Cost of Sales	$	62	$	31
Selling, general and administrative	161		396
Income tax benefit (1)	—		—
Net effect of share-based compensation expense on net loss	$	223	$	427

Reduction in earnings per share:
Basic and diluted earnings per share (2)	$	0.02	$	0.03

(1) Income tax benefit is not illustrated because the Company is currently operating at a loss and an actual income tax benefit was not realized for the three months ended March 31, 2014 and 2013. The result of the loss situation creates a timing difference, resulting in a deferred tax asset, which is fully reserved for in the Company’s valuation allowance.

(2) Diluted earnings per share for the three months ended March 31, 2014 and 2013 does not include common stock equivalents due to their anti-dilutive nature as a result of the Company’s net losses for these respective periods. Accordingly, basic earnings per share and diluted earnings per share are identical for all periods presented.