ROLLINS INC - FORM 10-Q - XML - IDEA: XBRL DOCUMENT - October 28, 2011

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PINNACLE DATA SYSTEMS INC - 10-Q, Quarterly Report
v2.3.0.15
EARNINGS PER SHARE
9 Months Ended
Sep. 30, 2011
EARNINGS PER SHARE 
EARNINGS PER SHARE

NOTE 4.

 

EARNINGS PER SHARE

 

The Company follows ASC 260, Earnings Per Share (ASC 260) that requires the reporting of both basic and diluted earnings (loss) per share. Basic earnings (loss) per share is computed by dividing net income available to participating common stockholders by the weighted average number of participating common shares outstanding for the period. The calculation of diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. In accordance with ASC 260, any anti-dilutive effects on net earnings (loss) per share are excluded of which there were none at September 30, 2011 or September 30, 2010.  All prior period share and per share data throughout this document have been restated for the stock split effective December 10, 2010.

 

Basic and diluted earnings per share attributable to common and restricted shares of common stock for the period were as follows:

 

 

 

Three Months Ended

 

Nine Months Ended

 

 

 

September 30,

 

September 30,

 

 

 

2011

 

2010

 

2011

 

2010

 

Basic earnings per share

 

 

 

 

 

 

 

 

 

Common stock

 

$

0.20

 

$

0.17

 

$

0.54

 

$

0.48

 

Restricted shares of common stock

 

$

0.20

 

$

0.17

 

$

0.53

 

$

0.47

 

Total shares of common stock

 

$

0.20

 

$

0.17

 

$

0.54

 

$

0.48

 

Diluted earnings per share

 

 

 

 

 

 

 

 

 

Common stock

 

$

0.20

 

$

0.17

 

$

0.54

 

$

0.48

 

Restricted shares of common stock

 

$

0.20

 

$

0.17

 

$

0.53

 

$

0.47

 

Total shares of common stock

 

$

0.20

 

$

0.17

 

$

0.54

 

$

0.48

 

 

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