Earnings Per Common Share

9 Months Ended

Sep. 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 128,137 and 456,7597 weighted common shares have been excluded from the diluted weighted shares outstanding for the three-month periods ended September 30, 2013 and 2012, respectively, and 170,759 and 528,613 weighted common shares have been excluded from the diluted weighted shares outstanding for the nine month periods ended September 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 (loss). A reconciliation of these amounts is as follows:

	Three-Month Periods Ended				Nine-Month Periods Ended
	September 30,				September 30,
	2013		2012		2013		2012
Numerator:
Net income (loss)	$	(1,935)	$	989	$	(5,133)	$	(3,337)
Denominator:
Weighted average common shares outstanding		4,970		4,904		4,949		4,878
Dilutive potential common shares		—		60		—		—
Shares used in diluted net income (loss) per common share calculations		4,970		4,964		4,949		4,878
Basic net income (loss) per common share	$	(0.39)	$	0.20	$	(1.04)	$	(0.68)
Diluted net income (loss) per common share	$	(0.39)	$	0.20	$	(1.04)	$	(0.68)