4. Computation of Net (Loss) Income per Common Share ("EPS")

Basic EPS is computed by dividing net (loss) income by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing the net (loss) income by the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period, calculated using the treasury stock method. Common equivalent shares include the effect of restricted stock, exercise of stock options and warrants and contingently issuable shares. For the three and nine months ended December 31, 2009, common equivalent shares of 0.1 million shares and 0.9 million shares, respectively, were not included in the calculation of diluted EPS as they were considered anti-dilutive.

The following table reconciles the numerators and denominators of the EPS calculation for the three and nine months ended December 31, 2010 and 2009 (in thousands, except per share data):

	Three months ended December 31,		Nine months ended December 31,
	2010	2009	2010	2009
	(Restated)		(Restated)
Numerator:
Net (loss) income	$ (18,158)	$ 5,179	$ (1,150)	$ 11,311

Denominator:
Weighted-average shares of common stock outstanding	48,731	44,665	46,667	44,276
Weighted-average shares subject to repurchase	(663)	(42)	(650)	(54)

Shares used in per-share calculation ― basic	48,068	44,623	46,017	44,222

Dilutive effect of employee equity incentive plans	-	943	-	850

Shares used in per-share calculation ― diluted	48,068	45,566	46,017	45,072

Net (loss) income per share ― basic	$ (0.38)	$ 0.12	$ (0.02)	$ 0.26

Net (loss) income per share ― diluted	$ (0.38)	$ 0.11	$ (0.02)	$ 0.25