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NET INCOME PER SHARE | 12 Months Ended
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Dec. 31, 2011
NET INCOME PER SHARE |
NET INCOME PER SHARE |
NOTE 17—NET INCOME PER SHARE The following table sets forth the computation of basic and diluted net income per share for the years ended December 31, 2011, 2010 and 2009:
|  | For the year ended December 31, |
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|  | 2011 |  | 2010 |  | 2009 |
Numerator: |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to UTStarcom Holdings Corp. |  | $ | 13,387,032 |  | $ | (65,128,668 | ) | $ | (225,688,182 | )
Denominator: |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding—Basic |  |  | 154,472,843 |  |  | 137,057,324 |  |  | 127,346,146 |
Potentially dilutive ordinary share equivalents—stock options and restricted stock |  |  | 449,591 |  |  | — |  |  | — |
Weighted average shares outstanding—Diluted |  |  | 154,922,434 |  |  | 137,057,324 |  |  | 127,346,146 |
Net income (loss) per share attributable to UTStarcom Holdings Corp.—Basic |  | $ | 0.09 |  | $ | (0.48 | ) | $ | (1.77 | )
Net income (loss) per share attributable to UTStarcom Holdings Corp.—Diluted |  | $ | 0.09 |  | $ | (0.48 | ) | $ | (1.77 | )
The dilutive effect of share-based awards is reflected in diluted net income per share by application of the treasury stock method, which includes consideration of unamortized share-based compensation expense and the dilutive effect of in-the-money options and unvested restricted stock units. Under the treasury stock method, the amount the employee must pay for exercising stock options and unamortized share-based compensation expense are assumed proceeds to be used to repurchase hypothetical shares. An increase in the fair market value of the company's ordinary share can result in a greater dilutive effect from potentially dilutive awards. For the year ended December 31, 2011, options and restricted stocks to purchase 4,309,905 ordinary shares were excluded from the calculation of diluted earnings per share as their effect was anti-dilutive. For the years ended December 31, 2010 and 2009, no potential common shares were dilutive because of the net loss in each of these years.

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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=6920599&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=6945512&loc=d3e4984-109258 Reference 3: 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 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=6920599&loc=d3e1278-109256 Reference 5: 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 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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