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Income Per Share
 9 Months Ended
Sep. 30, 2020
Income Per Share [Abstract]  
Income Per Share 17. Income Per Share

The following table presents a reconciliation between basic and diluted earnings per share:

Three Months Ended

Nine Months Ended

September 30, 2020

September 30, 2019

September 30, 2020

September 30, 2019

Numerator:

Income (loss) from continuing operations before discontinued operations

$

654

$

(290)

$

(3,599)

$

(2,831)

Loss from discontinued operations (Note 5)

-

-

-

(1,713)

Less: Income allocated to non-controlling interest

(10)

-

(17)

-

Net income (loss) attributable to Intricon shareholders

$

644

$

(290)

$

(3,616)

$

(4,544)

Denominator:

Basic – weighted shares outstanding

8,936

8,764

8,877

8,738

Dilutive effect from stock awards

336

-

-

-

Diluted – weighted shares outstanding

9,272

8,764

8,877

8,738

Basic income (loss) per share attributable to Intricon shareholders:

Continuing operations

$

0.07

$

(0.03)

$

(0.41)

$

(0.32)

Discontinued operations

-

-

-

(0.20)

Net income (loss) per share:

$

0.07

$

(0.03)

$

(0.41)

$

(0.52)

Diluted income (loss) per share attributable to Intricon shareholders:

Continuing operations

$

0.07

$

(0.03)

$

(0.41)

$

(0.32)

Discontinued operations

-

-

-

(0.20)

Net income (loss) per share:

$

0.07

$

(0.03)

$

(0.41)

$

(0.52)

Earnings per common share was based on the weighted average number of common shares outstanding during the periods when computing the basic earnings per share. Stock options are dilutive when the average market price of Company stock exceeds the exercise price of the potentially dilutive options. When dilutive, stock options are included as equivalents using the treasury stock method when computing the diluted earnings per share. Unvested shares represented by RSUs are also included in the dilution calculation, net of assumed proceeds and equivalent share repurchases.

For the nine months ended September 30, 2020, weighted average options and RSUs outstanding of 389 were excluded from the dilutive calculation as their effect would have been antidilutive based on losses in the period. For the three and nine months ended September 30, 2019, weighted average options and RSUs outstanding of 880 and 903, respectively, were excluded from the dilutive calculation as their effect would have been antidilutive based on losses in the period.