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Computation of Basic and Diluted Net Income (Loss) Per Common Share | 12 Months Ended
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Dec. 28, 2013
Computation of Basic and Diluted Net Income (Loss) Per Common Share | 15. Computation of Basic and Diluted Net Income (Loss) Per Common Share A reconciliation of the numerator and denominator of basic and diluted net income (loss) per common share is provided as follows (in thousands, except per share amounts):
|  | FY 2013 Year Ended December 28, 2013 |  |  | FY 2012 Year Ended December 29, 2012 |  |  | FY 2011 Year Ended December 31, 2011 |
Numerator: |  |  |  |
Income (loss) from continuing operations |  | $ | 2,231 |  |  | $ | (170 | ) |  | $ | 2,141 |
Income from discontinued operations |  |  | — |  |  |  | 1,608 |  |  |  | 469 |
Net income |  | $ | 2,231 |  |  | $ | 1,438 |  |  | $ | 2,610 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares of common stock (basic) |  |  | 9,245 |  |  |  | 8,935 |  |  |  | 8,958 |
Effect of dilutive preferred shares |  |  | 448 |  |  |  | — |  |  |  | 1,000 |
Effect of dilutive stock options |  |  | 291 |  |  |  | — |  |  |  | 245 |
Effect of dilutive contingent shares |  |  | 120 |  |  |  | — |  |  |  | 22 |
Weighted average shares of common stock (diluted) |  |  | 10,104 |  |  |  | 8,935 |  |  |  | 10,225 |
Per share data: |  |  |  |  |  |  |  |  |  |  |  |
Basic net income (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) before discontinued operations |  | $ | 0.24 |  |  | $ | (0.02 | ) |  | $ | 0.24 |
Discontinued operations |  |  | 0.00 |  |  |  | 0.18 |  |  |  | 0.05 |
Net income |  | $ | 0.24 |  |  | $ | 0.16 |  |  | $ | 0.29 |
Diluted net income (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) before discontinued operations |  | $ | 0.22 |  |  | $ | (0.02 | ) |  | $ | 0.21 |
Discontinued operations |  |  | 0.00 |  |  |  | 0.18 |  |  |  | 0.05 |
Net income |  | $ | 0.22 |  |  | $ | 0.16 |  |  | $ | 0.26 |
For periods in which the Company generates income from continuing operations, the conversion of Series A Preferred Stock to common stock and common stock equivalent shares from unexercised stock options (if the exercise price of such options is lower than the average market price of the stock for the period) and vesting of restricted stock units and awards are included in the computation as their effect is dilutive. The Company excludes stock options and other common stock equivalents from the computation if the exercise price of the options is greater than the average market price of the stock for the period because the inclusion of these options would be anti-dilutive. Accordingly, as of December 28, 2013 and December 31, 2011, stock options to purchase 156,564 and 713,462 shares, respectively, were excluded from the computation of diluted weighted average shares outstanding. For periods in which the Company incurs a loss from continuing operations, the conversion of Series A Preferred Stock to common stock and common stock equivalent shares from unexercised stock options are excluded from the computation as their effect is anti-dilutive. Accordingly, as of December 29, 2012, 1,000,000 shares of common stock equivalents (from the conversion of Series A Preferred Stock), stock options to purchase 1,570,543 shares of common stock and restricted stock units and awards for 66,665 shares of common stock have been excluded.

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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 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: 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=7655603&loc=d3e1278-109256 Reference 3: 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=7655603&loc=d3e1252-109256 Reference 4: 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=32703322&loc=d3e4984-109258 Reference 5: 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=26872669&loc=d3e20235-122688 + Details
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