Numerator:

Numerator for basic earnings per share:

Net earnings (loss) attributable to VPG stockholders

$

(1,720

)

$

248

$

(2,039

)

$

(694

)

Denominator:

Denominator for basic earnings per share:

Weighted average shares

13,310

13,263

13,282

13,259

Effect of dilutive securities:

Restricted stock units

—

46

—

Dilutive potential common shares

—

46

—

Denominator for diluted earnings per share:

Adjusted weighted average shares

13,310

13,309

13,282

13,259

Basic earnings (loss) per share attributable to VPG stockholders

$

(0.13

)

$

0.02

$

(0.15

)

$

(0.05

)

Diluted earnings (loss) per share attributable to VPG stockholders

$

(0.13

)

$

0.02

$

(0.15

)

$

(0.05

)