10.Earnings (Loss) per Share

Basic earnings (loss) per share of common stock is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share of common stock is computed by dividing net income by the weighted average number of common shares, using the two-class method.  As the Company has granted restricted stock units (“RSUs”) that both participate in dividend equivalents and do not participate in dividend equivalents, the Company has calculated earnings per share pursuant to the two-class method, which is an earnings allocation formula that determines earnings per share for common stock and participating securities according to dividends declared and participation rights in undistributed earnings. Under this method, all earnings (distributed and undistributed) are allocated to common shares and participating securities based on their respective rights to receive dividends.    Diluted net income (loss) per share is calculated by dividing net income (loss) attributable to common stockholders as adjusted for the effect of dilutive non-participating securities, by the weighted average number of common stock and dilutive common stock outstanding during the period.   Potential common shares in the diluted net earnings (loss) per share computation are excluded to the extent that they would be anti-dilutive.  Weighted average potentially dilutive non-participating RSUs were 4,770 in the three months ended March 31, 2017.    There were no non-participating RSUs granted or outstanding in the three months ended March 31, 2016.