Earnings (loss) per Share

9 Months Ended

Jun. 28, 2013

Earnings Per Share [Abstract]

Earnings (loss) per Share

4. Earnings (Loss) per Share

The computations of basic and diluted earnings (loss) per share for all periods presented in the unaudited condensed combined statements of income are calculated using the number of ordinary shares of Mallinckrodt outstanding on June 28, 2013, immediately following the distribution of one ordinary share of Mallinckrodt for every eight ordinary shares of Covidien. The dilutive effect of the Company's share-based awards that were issued as a result of the conversion of Covidien share-based awards with the Separation, as well as for future Company grants, will be included in the computation of diluted earnings per share in periods subsequent to June 28, 2013.