Note 13 - Net Income (Loss) Per Share

6 Months Ended

Sep. 27, 2015

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 13.   NET LOSS PER SHARE

Basic net loss per share excludes dilution and is computed by dividing net loss attributable to Exar by the weighted average number of common shares outstanding for the applicable period. Diluted earnings per share reflects the potential dilution that would occur if outstanding stock options to purchase common stock were exercised for common stock, using the treasury stock method, and the common stock underlying outstanding RSUs was issued.

The following table summarizes our net loss per share for the periods indicated below (in thousands, except per share amounts):

	Three Months Ended						Six Months Ended
	September 27, 2015			September 28, 2014			September 27, 2015			September 28, 2014
Net loss attributable to Exar Corporation	$	(4,197	)	$	(23,352	)	$	(6,707	)	$	(35,457	)
Shares used in computation of net loss per share:
Basic		48,121			47,139			48,024			47,188
Effect of options and awards	─			─			─			─
Diluted		48,121			47,139			48,024			47,188
Net loss per share
Basic	$	(0.09	)	$	(0.50	)	$	(0.14	)	$	(0.75	)
Diluted	$	(0.09	)	$	(0.50	)	$	(0.14	)	$	(0.75	)

Outstanding stock options and RSUs are potentially dilutive securities. For all periods presented, all outstanding stock options and RSUs were excluded from the computation of diluted net loss per share because they were determined to be anti-dilutive.