Earnings (Loss) per Share (Tables)

6 Months Ended

Oct. 27, 2012

Reconciliation of Basic and Diluted Loss Per Share

The following is a reconciliation of the Company’s basic and diluted loss per share calculation:

	13 weeks ended						26 weeks ended
	October 27, 2012			October 29, 2011			October 27, 2012			October 29, 2011
Numerator for basic loss per share:
Net income (loss) attributable to Barnes & Noble, Inc.	$	2,233			(6,563	)	$	(38,747	)		(63,169	)
Preferred stock dividends		(3,942	)		(3,118	)		(7,883	)		(3,118	)
Accretion of dividends on preferred stock		(453	)		(262	)		(769	)		(262	)
Net loss available to common shareholders	$	(2,162	)		(9,943	)	$	(47,399	)		(66,549	)
Numerator for diluted loss per share:
Net loss available to common shareholders	$	(2,162	)		(9,943	)	$	(47,399	)		(66,549	)
Denominator for basic and diluted loss per share:
Basic weighted average common shares		58,168			57,261			58,094			57,207
Basic loss per common share
Net loss attributable to Barnes & Noble, Inc. available for common shareholders	$	(0.04	)		(0.17	)	$	(0.82	)		(1.16	)
Diluted loss per common share
Net loss attributable to Barnes & Noble, Inc. available for common shareholders	$	(0.04	)		(0.17	)	$	(0.82	)		(1.16	)