The calculations of basic and diluted EPS are as follows:

	Three months ended June 30, 2014								Three months ended June 30, 2013
	Net Income Attributable to Kraton			Weighted Average Shares Outstanding			Earnings Per Share		Net Income Attributable to Kraton			Weighted Average Shares Outstanding			Earnings Per Share
	(In thousands, except per share data)								(In thousands, except per share data)
Basic:
As reported	$	11,143			32,791				$	3,829			32,528
Amounts allocated to unvested restricted shares		(178	)		(523	)				(54	)		(455	)
Amounts available to common stockholders		10,965			32,268		$	0.34		3,775			32,073		$	0.12
Diluted:
Amounts allocated to unvested restricted shares		178			523					54			455
Non-participating share units		—			244					—			125
Stock options added under the treasury stock method		—			265					—			180
Amounts reallocated to unvested restricted shares		(175	)		(523	)				(53	)		(455	)
Amounts available to stockholders and assumed conversions	$	10,968			32,777		$	0.33	$	3,776			32,378		$	0.12

	Six months ended June 30, 2014								Six months ended June 30, 2013
	Net Income Attributable to Kraton			Weighted Average Shares Outstanding			Earnings Per Share		Net Income Attributable to Kraton			Weighted Average Shares Outstanding			Earnings Per Share
	(In thousands, except per share data)								(In thousands, except per share data)
Basic:
As reported	$	3,234			32,707				$	81			32,443
Amounts allocated to unvested restricted shares		(49	)		(492	)				(1	)		(375	)
Amounts available to common stockholders		3,185			32,215		$	0.10		80			32,068		$	0.00
Diluted:
Amounts allocated to unvested restricted shares		49			492					1			375
Non-participating share units		—			207					—			92
Stock options added under the treasury stock method		—			268					—			231
Amounts reallocated to unvested restricted shares		(48	)		(492	)				(1	)		(375	)
Amounts available to stockholders and assumed conversions	$	3,186			32,690		$	0.10	$	80			32,391		$	0.00