XML 20 R18.htm IDEA: XBRL DOCUMENT v2.4.0.8
NET LOSS PER SHARE
 9 Months Ended
Sep. 29, 2013
Earnings Per Share [Abstract]  
Net Loss Per Share
NET LOSS PER SHARE
We present both basic and diluted net loss per share on the face of our condensed consolidated statements of operations in accordance with the authoritative guidance on earnings per share. Basic net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock outstanding for the period. Since we had net losses in the three and nine months ended September 29, 2013 and September 30, 2012, none of the stock options and RSUs were included in the computation of diluted shares for these periods as inclusion of such shares would have been anti-dilutive.
The following table summarizes the incremental shares of common stock from potentially dilutive securities, calculated using the treasury stock method (in thousands except per share amounts):
 
Three Months Ended
 
Nine Months Ended
 
September 29,
2013
 
September 30,
2012
 
September 29,
2013
 
September 30,
2012
Basic and diluted net income loss per share of common stock:
 
 
 
Numerator:
 
 
 
 
 
 
 
     Net loss
$
(412
)
 
$
(6,034
)
 
$
(13,487
)
 
$
(10,499
)
 
 
 
 
 
 
 
 
Denominator:
 
 
 
 
 
 
 
Weighted-average shares outstanding - basic
59,024

 
58,586

 
58,881

 
58,504

Effect of dilutive stock options and restricted stock units
—

 
—

 
—

 
—

Weighted-average shares outstanding - diluted
59,024

 
58,586

 
58,881

 
58,504

 
 
 
 
 
 
 
 
Net loss per share of common stock:
 
 
 
 
 
 
 
Basic and diluted
$
(0.01
)
 
$
(0.10
)
 
$
(0.23
)
 
$
(0.18
)

All outstanding options to purchase our common stock and RSUs are potentially dilutive securities. As of September 29, 2013 and September 30, 2012, the combined total of options to purchase common stock and RSUs outstanding were 5.8 million and 6.7 million, respectively. However, since we had net losses for three and nine months ended September 29, 2013 and September 30, 2012, no potentially dilutive securities were included in the computation of diluted shares for those years as inclusion of such shares would have been anti-dilutive. Accordingly, basic and diluted net loss per share were the same in each period reported.