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Note 6. Net Income (loss) Per Share
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Mar. 31, 2013
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| Earnings Per Share [Text Block] |
6. Net Income
(loss) Per Share
Basic
net income (loss) per share is calculated by dividing net
income (loss) available to common stockholders by the
weighted average number of common shares outstanding during
the period. Diluted net income (loss) per share is calculated
by using the weighted average number of common shares
outstanding during the period, increased to include the
number of additional shares of common stock that would have
been outstanding if the shares of common stock underlying the
Company’s outstanding dilutive stock options, RSUs and
other similar equity instruments had been issued. The
dilutive effect of outstanding options and RSUs is reflected
in diluted net income (loss) per share by application of the
treasury stock method. Under the treasury stock method, the
amount the employee must pay for exercising stock options,
the amount of compensation cost for future service that the
Company has not yet recognized, and the amount of tax
benefits that would be recorded in additional paid-in capital
when the award becomes deductible are assumed to be used to
repurchase shares. The following table presents the
computation of basic and diluted net income (loss) per
share:
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