Net Income (Loss) Per Share

3 Months Ended

Mar. 31, 2013

Net Income (Loss) Per Share [Abstract]

Net Income (Loss) Per Share

11.  NET INCOME (LOSS) PER SHARE:

Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period.  Net income per diluted share is computed by dividing net income by the weighted average number of common and common equivalent shares outstanding during the period. Common equivalent shares consist of common shares to be issued upon exercise of stock options, restricted stock units and from participation in our employee stock purchase plan, as calculated using the treasury stock method.  All potentially dilutive common equivalent shares are excluded from the calculation of net loss per diluted share for the three months ended March 31, 2013 due to their anti-dilutive effect.  The components of net income (loss) per basic and diluted share are as follows:

(In thousands except per share amounts)	Net Loss		Weighted Average Shares Outstanding			Per Share Amount
Three Months Ended March 31, 2013:
Basic	$	(2,146)		6,961	$	(0.31)
Dilutive effect of common equivalent shares		—		—		—
Dilutive	$	(2,146)		6,961	$	(0.31)

(In thousands except per share amounts)	Net Income		Weighted Average Shares Outstanding			Per Share Amount
Three Months Ended March 31, 2012:
Basic	$	92		6,933	$	0.01
Dilutive effect of common equivalent shares		—		49		—
Dilutive	$	92		6,982	$	0.01

The calculation of diluted net income (loss) per common share excludes 586,000 potentially dilutive shares for the three months ended March 31, 2013 and 362,000 potentially dilutive shares for the three months ended March 31, 2012, because their effect would be anti-dilutive.