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Equity (Tables) | 12 Months Ended
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Dec. 31, 2016
Equity [Abstract] |
Schedule of Sale of Stock by Subsidiary or Equity Method Investee Disclosure | Subsequent to the IPO through December 31, 2016, the Company and NuDevco owned the following economic interests in Spark HoldCo:
| The Company | NuDevco Retail and Retailco (1)
From the IPO to December 31, 2014 | 21.82% | 78.18%
On December 31, 2015 | 22.49% | 77.51%
On December 31, 2016 | 38.85% | 61.15%
(1) In January 2016, Retailco succeeded to the interest of NuDevco Retail Holdings of its Class B common stock and in equal number of Spark HoldCo units it held pursuant to a series of transfers.
The Company and NuDevco Retail and Retailco owned the following economic interests in Spark HoldCo at December 31, 2015 and December 31, 2016, respectively.
Non-controlling Interest Economic Interest |  |
| The Company | NuDevco Retail and Retailco (1)
December 31, 2015 | 22.49 | % | 77.51 | %
December 31, 2016 | 38.85 | % | 61.15 | %
(1) In January 2016, Retailco succeeded to the interest of NuDevco Retail Holdings of its Class B common stock and in equal number of Spark HoldCo units it held pursuant to a series of transfers.
Schedule of Noncontrolling Interest | The following table summarizes the portion of net income and income tax expense (benefit) attributable to non-controlling interest (in thousands):
| 2016 | 2015
Net income allocated to non-controlling interest | $ | 52,300 |  | $ | 21,779 |
Income tax expense (benefit) allocated to non-controlling interest | 1,071 |  | (331 | )
Net income attributable to non-controlling interest | $ | 51,229 |  | $ | 22,110 |
Computation of Earnings Per Share | The following table presents the computation of earnings per share for the years ended December 31, 2016 and 2015 (in thousands, except per share data):
| Year Ended December 31,
| 2016 | 2015
Net income attributable to stockholders of Class A common stock | $ | 14,444 |  | $ | 3,865 |
Basic weighted average Class A common shares outstanding | 5,701 |  | 3,064 |
Basic EPS attributable to stockholders | $ | 2.53 |  | $ | 1.26 |
Net income attributable to stockholders of Class A common stock | $ | 14,444 |  | $ | 3,865 |
Effect of conversion of Class B common stock to shares of Class A common stock | — |  | — |
Effect of conversion of convertible subordinated notes into shares of Class B common stock and shares of Class B common stock into shares of Class A common stock | (310 | ) | (334 | )
Diluted net income attributable to stockholders of Class A common stock | $ | 14,134 |  | $ | 3,531 |
Basic weighted average Class A common shares outstanding | 5,701 |  | 3,064 |
Effect of dilutive Class B common stock | — |  | — |
Effect of dilutive convertible subordinated notes into shares of Class B common stock and shares of Class B common stock into shares of Class A common stock | 505 |  | 210 |
Effect of dilutive restricted stock units | 139 |  | 53 |
Diluted weighted average shares outstanding | 6,345 |  | 3,327 |
Diluted EPS attributable to stockholders | $ | 2.23 |  | $ | 1.06 |
Schedule of Variable Interest Entities | The following table includes the carrying amounts and classification of the assets and liabilities of Spark HoldCo that are included in the Company's consolidated balance sheet as of December 31, 2016 (in thousands):
| December 31, 2016
Assets |
Current assets: |
Cash and cash equivalents | $ | 18,945 |
Accounts receivable | 112,491 |
Other current assets | 65,866 |
Total current assets | 197,302 |
Non-current assets: |
Goodwill | 79,147 |
Other assets | 43,991 |
Total non-current assets | 123,138 |
Total Assets | $ | 320,440 |
Liabilities |
Current liabilities: |
Accounts Payable and Accrued Liabilities | 88,547 |
Intercompany payable with Spark Energy, Inc. | (3,399 | )
Current portion of Senior Credit Facility | 51,287 |
Contingent consideration | 11,827 |
Convertible subordinated notes to affiliates | 6,582 |
Other current liabilities | 9,932 |
Total current liabilities | 164,776 |
Long-term liabilities: |
Subordinated debt—affiliate | 5,000 |
Contingent consideration | 10,826 |
Other long-term liabilities | 68 |
Total long-term liabilities | 15,894 |
Total Liabilities | $ | 180,670 |

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