Note 6. Net Income (loss) Per Share
3 Months Ended
Mar. 31, 2013
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:

   
Three Months Ended
 
   
March 31, 2013
   
March 25, 2012
 
   
(in thousands except for per-share amounts)
 
Numerator:
           
Net loss
  $ (14,435 )   $ (13,119 )
Denominator:
               
Denominator for basic net income per share, weighted average shares
    58,086       59,676  
Denominator for diluted net income per share, weighted average shares
    58,086       59,676  
Net loss per share:
               
Basic net loss per share
  $ (0.25 )   $ (0.22 )
Diluted net income (loss) per share
  $ (0.25 )   $ (0.22 )
Potentially dilutive shares excluded from the diluted income per share computation because their effect would have been anti-dilutive
    4,615       2,276