v2.4.0.8
Stock-Based Awards and Per Share Information (Tables)
|
9 Months Ended |
|
Summary of Income Statement Classification of Compensation Expense |
The following table summarizes the income statement classification of compensation expense associated with share-based payments (in thousands):
|
Three Months Ended September 30,
|
|
|
Nine Months Ended September 30,
|
|
|
2013
|
|
|
2012
|
|
|
2013
|
|
|
2012
|
|
Cost of revenue
|
$ | |
73 |
|
|
$ | |
67 |
|
|
$ | |
227 |
|
|
$ | |
183 |
|
Sales and marketing
|
|
154 |
|
|
|
134 |
|
|
|
443 |
|
|
|
375 |
|
General and administrative
|
|
225 |
|
|
|
103 |
|
|
|
459 |
|
|
|
586 |
|
Engineering and development
|
|
39 |
|
|
|
53 |
|
|
|
110 |
|
|
|
136 |
|
|
$ | |
491 |
|
|
$ | |
357 |
|
|
$ | |
1,239 |
|
|
$ | |
1,280 |
|
|
Assumptions on Estimation of Stock Option Fair Values |
The stock option fair values were estimated using the Black-Scholes option-pricing model with the following assumptions:
|
Three Months Ended September 30,
|
|
|
Nine Months Ended September 30,
|
|
|
2013
|
|
|
2012
|
|
|
2013
|
|
|
2012
|
|
Expected term (in years)
|
|
3.70 |
|
|
|
3.70 |
|
|
|
3.66 |
|
|
|
3.80 |
|
Volatility
|
|
83 |
| % |
|
|
97 |
| % |
|
|
83 |
| % |
|
|
101 |
| % |
Annual dividend per share
|
$ | |
0.00 |
|
|
$ | |
0.00 |
|
|
$ | | | |
0.00 |
|
|
$ | | |
0.00 |
|
Risk-free interest rate
|
|
1.54 |
| % |
|
|
0.68 |
| % |
|
|
0.99 |
| % |
|
|
0.81 |
| % |
|
Summary of Option Activity Under Stock Option Plan |
A summary of option activity under the Company’s stock option plan for the nine months ended September 30, 2013 is as follows:
|
Shares
|
|
|
Weighted average exercise price
|
|
|
Weighted average remaining contractual term (years)
|
|
|
Aggregate intrinsic value(1)
|
|
Options outstanding at December 31, 2012
|
|
3,860,000 |
|
|
$ | | |
3.48 |
|
|
|
|
|
|
|
|
|
Plus: Options granted
|
|
1,516,000 |
|
|
$ | | |
3.90 |
|
|
|
|
|
|
|
|
|
Less: Options exercised
|
|
(342,000
|
)
|
|
$ | | |
2.07 |
|
|
|
|
|
|
|
|
|
Options forfeited, canceled, or expired
|
|
(660,000
|
)
|
|
$ | | |
4.34 |
|
|
|
|
|
|
|
|
|
Options outstanding at September 30, 2013
|
|
4,374,000 |
|
|
$ | | |
3.55 |
|
|
|
4.02 |
|
|
$ | | |
171,000 |
|
Options exercisable at September 30, 2013
|
|
2,480,000 |
|
|
$ | | |
3.57 |
|
|
|
3.39 |
|
|
$ | | |
166,000 |
|
Vested options expired during the quarter ended September 30, 2013
|
|
66,000 |
|
|
$ | | |
10.28 |
|
|
|
|
|
|
|
|
|
|
(1) The intrinsic value calculation does not include negative values. This can occur when the fair market value on the reporting date is less than the exercise price of the grant.
|
|
Cash Proceeds Along with Fair Value Disclosures Related to Grants, Exercises, and Vesting Options |
Cash proceeds along with fair value disclosures related to grants, exercises, and vesting options are provided in the following table (in thousands, except per share amounts):
|
Three Months Ended September 30,
|
|
|
Nine Months Ended September 30,
|
|
|
2013
|
|
|
2012
|
|
|
2013
|
|
|
2012
|
|
Proceeds from stock options exercised
|
$ | |
10 |
|
|
$ | |
33 |
|
|
$ | | |
707 |
|
|
$ | | |
455 |
|
Tax benefit related to stock options exercised (1)
|
|
N/A
|
|
|
|
N/A
|
|
|
|
N/A
|
|
|
|
N/A
|
|
Intrinsic value of stock options exercised (2)
|
$ | |
6 |
|
|
$ | |
0 |
|
|
$ | | |
860 |
|
|
$ | | |
91 |
|
Weighted-average fair value of options granted during period
|
$ | |
3.31 |
|
|
$ | |
1.02 |
|
|
$ | | |
3.90 |
|
|
$ | | |
1.55 |
|
Total fair value of shares vested during the period
|
$ | |
437 |
|
|
$ | |
398 |
|
|
$ | | |
1,155 |
|
|
$ | | |
1,410 |
|
|
(1) Excess tax benefits received related to stock option exercises are presented as financing cash inflows. The Company currently does not receive a tax benefit related to the exercise of stock options due to the Company’s net operating losses.
|
|
(2) The intrinsic value of stock options exercised is the amount by which the market price of the stock on the date of exercise exceeded the market price of the stock on the date of grant.
|
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X |
- Definition
Cash proceeds along with fair value disclosures related to grants, exercises and vesting options.
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X |
- Definition
Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 14.F)
-URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph A240
-Subparagraph g(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14
-Section F
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901
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- Definition
Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.
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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of employee stock purchase plans, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.
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