Note 6 - Earnings Per Share |
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| Earnings Per Share [Text Block] |
(6) Earnings Per Share
The Company calculates basic and diluted earnings per share in accordance with ASC 260 “Earnings Per Share,” using the treasury stock method.
Basic earnings per share excludes dilution and is calculated by dividing earnings by the weighted-average number of shares outstanding for the period. Diluted earnings per share is calculated by dividing earnings by the weighted-average number of shares, as adjusted for the potentially dilutive effect of unvested RSUs and PRSUs, and outstanding ESPP purchase rights. The dilutive effect of unvested RSUs and PRSUs and outstanding ESPP purchase rights is determined using the treasury stock method. RSAs are included in shares outstanding on the date of grant.
The following table reconciles earnings (loss) per share:
The following table indicates the common stock equivalents related to unvested RSUs and PRSUs and outstanding ESPP purchase rights that were anti-dilutive and excluded from diluted earnings (loss) per share calculations:
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