Earnings Per Common Share

6 Months Ended

Jun. 30, 2013

Earnings Per Common Share [Abstract]

Earnings Per Common Share

Note H:  Earnings (Loss) per Common Share

Basic earnings per share are computed by dividing net earnings by the daily weighted average number of common shares outstanding during the applicable periods. Diluted earnings per share include the potentially dilutive effect of common shares issued in connection with outstanding stock-based compensation options and grants using the treasury stock method. Under the treasury stock method, shares associated with certain stock options have been excluded from the diluted weighted average shares outstanding calculation because the exercise of those options would lead to a net reduction in common shares outstanding. As a result, stock options to acquire 108,000 and 450,000 weighted common shares have been excluded from the diluted weighted shares outstanding for the three-month periods ended June 30, 2013 2012, respectively, and 168,000 and 524,000 weighted common shares have been excluded from the diluted weighted shares outstanding for the six month periods ended June 30, 2013 and 2012, respectively. The potentially dilutive effect of common shares issued in connection with outstanding stock options is determined based on net income. A reconciliation of these amounts is as follows:

	Three-Month Periods Ended				Six-Month Periods Ended
	June 30,				June 30,
	2013		2012		2013		2012
Numerator:
Net loss	$	(1,746)	$	(3,658)	$	(3,199)	$	(4,326)
Denominator:
Weighted average common shares outstanding		4,967		4,877		4,939		4,865
Dilutive potential common shares		—		—		—		—
Shares used in diluted net loss per common share calculations		4,967		4,877		4,939		4,865
Basic net loss per common share	$	(0.35)	$	(0.75)	$	(0.65)	$	(0.89)
Diluted net loss per common share	$	(0.35)	$	(0.75)	$	(0.65)	$	(0.89)