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Income (Loss) Per Share
 3 Months Ended
Mar. 30, 2013
Earnings Per Share [Abstract]  
Income (Loss) per Share [Text Block]
 Income (Loss) per Share

Basic income (loss) per share is computed based upon the weighted average number of common shares outstanding for the period. When applicable, diluted income (loss) per share is calculated using two approaches. The first approach, the treasury stock method, reflects the potential dilution that could occur if the stock options and RSUs (“Equity Awards”) to issue common stock were exercised. The second approach, the if converted method, reflects the potential dilution of the Equity Awards and the 7% senior exchangeable notes due 2017 ("7% Notes") being exchanged for common stock. Under this method, interest expense associated with the 7% Notes, net of tax, is added back to income from continuing operations and the shares outstanding are increased by the underlying 7% Notes equivalent.

For the three months ended March 30, 2013 and March 31, 2012, the effect of approximately 23,006,348 and 26,355,477 shares, respectively, related to the exchange of the 7% Notes for common stock, stock options outstanding and unvested RSUs, which would be calculated using the treasury stock method, were excluded from the calculation of diluted income (loss) per share, as the effect would be anti-dilutive.

The following table sets forth the computation of basic and diluted income (loss) per share for the periods ended (in thousands, except per share data):
 
 
 
For the Three Months Ended
 
 
March 30, 2013
 
March 31, 2012
Numerator for basic and diluted income (loss) per share:
 
 
 
 
Loss from continuing operations
 
$
(19,156
)
 
$
(22,584
)
Income (loss) from discontinued operations, net of taxes
 
11

 
(4,634
)
Net loss
 
$
(19,145
)
 
$
(27,218
)
Denominator for weighted average common shares outstanding:
 
 

 
 

Basic shares
 
63,840

 
63,407

Dilutive effect of convertible notes
 
—

 
—

Dilutive effect of equity awards
 
—

 
—

Diluted shares
 
63,840

 
63,407

 
 
 
 
 
Loss per share – basic:
 
 
 
 
Continuing operations
 
$
(0.30
)
 
$
(0.36
)
Discontinued operations
 
—

 
(0.07
)
Net loss
 
$
(0.30
)
 
$
(0.43
)
 
 
 
 
 
Loss per share – diluted:
 
 
 
 
Continuing operations
 
$
(0.30
)
 
$
(0.36
)
Discontinued operations
 
—

 
(0.07
)
Net loss
 
$
(0.30
)
 
$
(0.43
)