Net Earnings (Loss) Per Share (Tables)

12 Months Ended

Apr. 27, 2013

Reconciliation of Basic and Diluted Loss Per Share

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

	Fiscal 2013			Fiscal 2012			Fiscal 2011
Numerator for basic loss per share:
Loss attributable to Barnes & Noble, Inc.	$	(157,806	)		(64,840	)		(68,873	)
Preferred stock dividends		(15,767	)		(11,044	)		—
Accretion of dividends on preferred stock		(2,266	)		(894	)		—
Net loss available to common shareholders	$	(175,839	)		(76,778	)		(68,873	)
Numerator for diluted loss per share:
Net loss available to common shareholders	$	(175,839	)		(76,778	)		(68,873	)
Denominator for basic and diluted loss per share:
Basic weighted average common shares		58,247			57,337			56,588
Basic loss per common share
Net loss attributable to Barnes & Noble, Inc. available for common shareholders	$	(3.02	)		(1.34	)		(1.22	)
Diluted loss per common share
Net loss attributable to Barnes & Noble, Inc. available for common shareholders	$	(3.02	)		(1.34	)		(1.22	)