EARNINGS PER SHARE

6 Months Ended

Jun. 30, 2015

Basic earnings per share is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding during the period, including vested restricted stock units ("RSUs"). Diluted earnings per share is computed by dividing net income available to common stockholders by the weighted-average number of common shares plus the dilutive effect of potential common shares outstanding during the period. For RSUs with performance-based vesting, no common equivalent shares are included in the computation of diluted earnings per share until the related performance criteria have been met. During the quarter ended June 30, 2015, 18 thousand RSUs vested, and were included in the computation of basic earnings per share. The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts):



	For the Three Months Ended June 30, 2015		For the Six Months Ended June 30, 2015
Numerator:
Net income attributable to Neff Corporation	$	7,419	$	8,348
Denominator for basic net income per share of Class A common stock:
Weighted average shares of Class A common stock outstanding	10,482		10,479
Denominator for diluted net income per share of Class A common stock:
Weighted average shares of Class A common stock outstanding	10,482		10,479
Add dilutive effect of the following:
Neff Holdings options (redeemable for cash or Class A common stock)	1,265		1,265
Neff Corporation stock options	289		289
Weighted average shares of Class A common stock outstanding, diluted	12,036		12,033
Earnings per share of Class A common stock:
Net income attributable to Neff Corporation per share of Class A common stock, basic	$	0.71	$	0.80
Net income attributable to Neff Corporation per share of Class A common stock, diluted	$	0.62	$	0.69

The shares of Class B common stock outstanding do not participate in the earnings of Neff Corporation and are therefore not participating securities. Accordingly, basic and diluted net income per share of Class B common stock has not been presented.