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Net Income Per Share Attributable to Evercore Partners Inc. Common Shareholders (Tables)
 6 Months Ended
Jun. 30, 2013
Earnings Per Share [Abstract]  
Schedule Of Basic And Diluted Net Income Per Share
The calculations of basic and diluted net income per share attributable to Evercore Partners Inc. common shareholders for the three and six months ended June 30, 2013 and 2012 are described and presented below.
 
 
For the Three Months Ended June 30,
 
For the Six Months Ended June 30,
 
2013
 
2012
 
2013
 
2012
Basic Net Income Per Share Attributable to Evercore Partners Inc. Common Shareholders
 
 
 
 
 
 
 
Numerator:
 
 
 
 
 
 
 
Net income attributable to Evercore Partners Inc.
$
16,426

 
$
7,934

 
$
22,395

 
$
4,566

Associated accretion of redemption price of noncontrolling interest in Trilantic (See Note 12)
(21
)
 
(21
)
 
(42
)
 
(42
)
Net income attributable to Evercore Partners Inc. common shareholders
16,405

 
7,913

 
22,353

 
4,524

Denominator:
 
 
 
 
 
 
 
Weighted average shares of Class A common stock outstanding, including vested restricted stock units (“RSUs”)
31,811

 
29,213

 
31,836

 
29,169

Basic net income per share attributable to Evercore Partners Inc. common shareholders
$
0.52

 
$
0.27

 
$
0.70

 
$
0.16

Diluted Net Income Per Share Attributable to Evercore Partners Inc. Common Shareholders
 
 
 
 
 
 
 
Numerator:
 
 
 
 
 
 
 
Net income attributable to Evercore Partners Inc. common shareholders
$
16,405

 
$
7,913

 
$
22,353

 
$
4,524

Noncontrolling interest related to the assumed exchange of LP Units for Class A common shares
(a)

 
(a)

 
(a)

 
(a)

Associated corporate taxes related to the assumed elimination of Noncontrolling Interest described above
(a)

 
(a)

 
(a)

 
(a)

Diluted net income attributable to Class A common shareholders
$
16,405

 
$
7,913

 
$
22,353

 
$
4,524

Denominator:
 
 
 
 
 
 
 
Weighted average shares of Class A common stock outstanding, including vested RSUs
31,811

 
29,213

 
31,836

 
29,169

Assumed exchange of LP Units for Class A common shares
(a)

 
(a)

 
(a)

 
(a)

Additional shares of the Company’s common stock assumed to be issued pursuant to non-vested RSUs and deferred consideration, as calculated using the Treasury Stock Method
3,332

 
1,818

 
3,551

 
2,012

Assumed conversion of Warrants issued
2,358

 
633

 
2,351

 
925

Diluted weighted average shares of Class A common stock outstanding
37,501

 
31,664

 
37,738

 
32,106

Diluted net income per share attributable to Evercore Partners Inc. common shareholders
$
0.44

 
$
0.25

 
$
0.59

 
$
0.14

 
(a)
During the three and six months ended June 30, 2013 and 2012, the LP Units (which represent the right to receive Class A Shares upon exchange) were antidilutive and consequently the effect of their exchange into Class A Shares has been excluded from the calculation of diluted net income per share attributable to Evercore Partners Inc. common shareholders. The units that would have been included in the computation of diluted net income per share attributable to Evercore Partners Inc. common shareholders if the effect would have been dilutive were 6,680 and 6,734 for the three and six months ended June 30, 2013, respectively, and 9,000 and 9,068 for the three and six months ended June 30, 2012, respectively.