XML 66 R21.htm IDEA: XBRL DOCUMENT v2.4.0.6
Earnings Per Share (Notes)
6 Months Ended
Dec. 28, 2012
Earnings Per Share [Abstract]  
Earnings Per Share
EARNINGS PER SHARE
Basic and diluted net loss per common share is computed by dividing unaudited consolidated net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing consolidated net loss by the weighted average number of common shares outstanding and dilutive common shares outstanding during the period. The dilutive effect of outstanding options and RSUs is reflected in diluted net income per share, but not diluted loss per share, by application of the treasury stock method, which includes consideration of share-based compensation required by accounting principles generally accepted in the U.S.
The following table sets forth the computation of basic and diluted net loss per share for the three and six months ended December 28, 2012 and December 30, 2011 (in thousands, except per share amount):
 
 
Three Months Ended
 
Six Months Ended
 
 
December 28,
2012
 
December 30,
2011
 
December 28,
2012
 
December 30,
2011
Numerator:
 
 
 
 
 
 
 
 
Net income (loss)
 
$
1,101

 
$
(2,256
)
 
$
(7,579
)
 
$
(4,913
)
 
 
 
 
 
 
 
 
 
Denominator:
 
 

 
 

 
 
 
 
Weighted-average common shares - basic
 
32,410

 
31,604

 
32,289

 
31,448

   Effect of dilutive potential common shares
 
368

 
—

 
—

 
—

   Weighted-average common shares - diluted
 
32,778

 
31,604

 
32,289

 
31,448

 
 
 
 
 
 
 
 
 
Basic net income (loss) per share
 
$
0.03

 
$
(0.07
)
 
$
(0.23
)
 
$
(0.16
)
Diluted net income (loss) per share
 
$
0.03

 
$
(0.07
)
 
$
(0.23
)
 
$
(0.16
)

The following potential common shares have been excluded from the basic net income (loss) per share calculations, as their effect would have been anti-dilutive (in thousands):
 
 
Three Months Ended
 
Six Months Ended
 
 
 
December 28,
2012
 
December 30,
2011
 
December 28, 2012
 
December 30, 2011
 
Options, RSUs, and ESPP
 
4,657

 
4,172

 
5,068

 
4,321