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NET INCOME (LOSS) PER SHARE
 9 Months Ended
Sep. 28, 2014
Earnings Per Share [Abstract]  
Net Income (Loss) Per Share
NET INCOME (LOSS) PER SHARE
We present both basic and diluted net income (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 income (loss) per common share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding for the period. Diluted net income (loss) per share of common stock is computed using the weighted average number of shares of common stock outstanding plus the effect of common stock equivalents, unless the common stock equivalents are anti-dilutive. The potential dilutive shares of our common stock resulting from assumed exercises of equity related instruments are determined using the treasury stock method. Under the treasury stock method, an increase in the fair market value of our common stock will result in a greater number of dilutive securities.
The following table presents the computation of net income (loss) per share of common stock (in thousands, except per share data):
 
Three Months Ended
 
Nine Months Ended
 
September 28,
2014
 
September 29,
2013
 
September 28,
2014
 
September 29,
2013
Numerator:
 
 
 
     Net income (loss)
$
537

 
$
(412
)
 
$
4,918

 
$
(13,487
)
Denominator:
 
 
 
 
 
 
 
Weighted-average shares outstanding - basic
73,731

 
59,024

 
71,215

 
58,881

Effect of dilutive stock options and restricted stock units
1,292

 
—

 
1,422

 
—

Weighted-average shares outstanding - diluted
75,023

 
59,024

 
72,637

 
58,881

Net income (loss) per share of common stock:
 
 
 
 
 
 
 
Basic
$
0.01

 
$
(0.01
)
 
$
0.07

 
$
(0.23
)
Diluted
$
0.01

 
$
(0.01
)
 
$
0.07

 
$
(0.23
)

For the three and nine months ended September 28, 2014, options and RSUs totaling 2.9 million and 2.3 million, respectively, were excluded from diluted net income per share because their inclusion would have been anti-dilutive. For the three and nine months ended September 29, 2013, options and RSUs totaling 5.8 million were excluded from diluted net loss per share because of their anti-dilutive effect.