NET INCOME (LOSS) PER COMMON AND COMMON EQUIVALENT SHARE

9 Months Ended

Sep. 30, 2011

NET INCOME (LOSS) PER COMMON AND COMMON EQUIVALENT SHARE

NET INCOME (LOSS) PER COMMON AND COMMON EQUIVALENT SHARE

8.  NET INCOME (LOSS) PER COMMON AND COMMON EQUIVALENT SHARE

Basic and diluted net income (loss) per share available to common and potential common stockholders has been calculated based on the weighted average number of shares outstanding.  The following schedule reconciles the numerator and denominator of the basic and diluted net income (loss) per share available to common and potential common stockholders for the three and nine month periods ended September 30, 2011 and 2010 (in thousands, except per share data):

	Net Income			Shares	Per Share
	(Numerator)			(Denominator)	Amount
Three Months ended September 30, 2011
Basic earnings per share available to common stockholders	$	33		2,122	$	0.02
Nonvested restricted stock grant	—			—	—
Effect of dilutive securities: options to purchase common shares	—			—	—
Diluted earnings per share	$	33		2,122	$	0.02
Three Months ended September 30, 2010
Basic earnings per share available to common stockholders	$	518		2,105	$	0.25
Nonvested restricted stock grant	—			21	(0.01		)
Effect of dilutive securities: options to purchase common shares	—			—	—
Diluted earnings per share	$	518		2,126	$	0.24
Nine Months ended September 30, 2011
Basic loss per share available to common stockholders	$	(241	)	2,120	$	(0.11	)
Nonvested restricted stock grant	—			—	—
Effect of dilutive securities: options to purchase common shares	—			—	—
Diluted loss per share	$	(241	)	2,120	$	(0.11	)
Nine Months ended September 30, 2010
Basic loss per share available to common stockholders	$	(148	)	2,103	$	(0.07	)
Nonvested restricted stock grant	—			—	—
Effect of dilutive securities: options to purchase common shares	—			—	—
Diluted loss per share	$	(148	)	2,103	$	(0.07	)