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Net Income (Loss) Per Share
 9 Months Ended
Sep. 28, 2013
Earnings Per Share [Abstract]  
Net Income (Loss) Per Share
Net income (loss) Per Share:

We compute basic net income (loss) per share by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. To determine diluted share count, we apply the treasury stock method to determine the dilutive effect of outstanding stock option shares, restricted stock units ("RSUs"), and Employee Stock Purchase Plan ("ESPP") shares. Our application of the treasury stock method includes, as assumed proceeds, the average unamortized stock-based compensation expense for the period and the impact of the pro forma deferred tax benefit or cost associated with stock-based compensation expense.

A reconciliation of basic and diluted Net income (loss) per share is presented below (in thousands, except per share data):

 
Three Months Ended
 
Nine Months Ended
 
September 28,
2013
 
September 29,
2012
 
September 28,
2013
 
September 29,
2012
Basic and diluted Net Income (loss)
$
8,844

 
$
(2,175
)
 
$
15,774

 
$
(22,431
)
Shares used in basic Net Income (loss) per share
116,055

 
116,785

 
115,730

 
117,612

Dilutive effect of stock options, RSUs and ESPP shares
1,294

 
—

 
1,363

 
—

Shares used in diluted Net Income (loss) per share
117,349

 
116,785

 
117,093

 
117,612

Basic Net Income (loss) per share
$
0.08

 
$
(0.02
)
 
$
0.14

 
$
(0.19
)
Diluted Net Income (loss) per share
$
0.08

 
$
(0.02
)
 
$
0.13

 
$
(0.19
)


The computation of diluted Net income per share for the three and nine months ended September 28, 2013, includes the effects of stock options, RSUs and ESPP shares aggregating approximately 1.3 million shares and 1.4 million shares, respectively, as they are dilutive, and excludes the effects of stock options, RSUs and ESPP shares aggregating approximately 8.6 million shares and 8.5 million shares, respectively, as they are antidilutive. The computation of diluted Net loss per share for both the three and nine months ended September 29, 2012 excludes the effects of stock options, RSUs and ESPP shares aggregating approximately 11.3 million shares, as they are antidilutive. Stock options, RSUs and ESPP shares are considered antidilutive when the aggregate of exercise price, unrecognized stock-based compensation expense and excess tax benefit are greater than the average market price for our common stock during the period or when the Company is in a net loss position, as the effects would reduce the loss per share. Stock options and RSUs that are dilutive in the third quarter and first nine months of fiscal 2013 could become antidilutive in the future.