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Note 5 - Loss Per Share
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3 Months Ended | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Apr. 30, 2014
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| Earnings Per Share [Abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Earnings Per Share [Text Block] |
The Company calculates basic earnings (loss) per share by dividing net income (loss) by the weighted-average number of common shares outstanding during the reporting period. Diluted earnings (loss) per share reflects the effects of potentially dilutive securities. Since the Company incurred a net loss for the three months ended April 30, 2014 and 2013, basic and diluted loss per share for those periods were the same because the inclusion of dilutive potential common shares related to outstanding stock awards in the calculation would have been antidilutive. Potential common shares of 278,926 relating to outstanding stock awards to directors and employees have been excluded from diluted weighted average common shares for the three months ended April 30, 2014, as the effect would have been antidilutive. Similarly, potential common shares of 1,068,826 relating to outstanding stock awards to directors and employees have been excluded from diluted weighted average common shares for the three months ended April 30, 2013, as the effect would have been antidilutive. The following table presents reconciliations of the numerators and denominators of the basic and diluted loss per share computations for net loss. In the tables below, “Net loss” represents the numerator and “Shares” represents the denominator (in thousands, except per share amounts):
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