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Net Earnings (Loss) per Share (Tables)
 6 Months Ended
Nov. 01, 2014
Reconciliation of Basic and Diluted Income (Loss) Per Share

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

 

     13 weeks ended     26 weeks ended  
     November 1,
2014		     October 26,
2013		     November 1,
2014		     October 26,
2013		  

Numerator for basic income (loss) per share:

         

Net income (loss) attributable to Barnes & Noble, Inc.

    $ 12,298        13,229      $ (16,151 )      (73,793 ) 

Preferred stock dividends

      (3,941 )      (3,942 )      (7,883 )      (7,884 ) 

Accretion of dividends on preferred stock

      (758 )      (316 )      (1,516 )      (631 ) 

Less allocation of earnings and dividends to participating securities

      (455 )      (363 )      —          —     
  

 

 

    

 

 

    

 

 

    

 

 

  

Net income (loss) available to common shareholders

    $ 7,144        8,608      $ (25,550 )      (82,308 ) 
  

 

 

    

 

 

    

 

 

    

 

 

  

Numerator for diluted income (loss) per share:

         

Net income (loss) available to common shareholders

    $ 7,144        8,608      $ (25,550 )      (82,308 ) 

Preferred stock dividends (a)

      —          —          —          —     

Accretion of dividends on preferred stock (a)

      —          —          —          —     

Allocation of earnings and dividends to participating securities

      455        363        —          —     

Less diluted allocation of earnings and dividends to participating securities

      (454 )      (363 )      —          —     
  

 

 

    

 

 

    

 

 

    

 

 

  

Net income (loss) available to common shareholders

    $ 7,145        8,608      $ (25,550 )      (82,308 ) 

Denominator for basic income (loss) per share:

         

Basic weighted average common shares

      59,343        58,956        59,289        58,862   

Denominator for diluted income (loss) per share:

         

Basic weighted average common shares

      59,343        58,956        59,289        58,862   

Preferred shares (a)

      —          —          —          —     

Average Dilutive Options

      66        —          —          —     
  

 

 

    

 

 

    

 

 

    

 

 

  

Diluted weighted average common shares

      59,409        58,956        59,289        58,862   

Income (loss) per common share:

         

Basic

    $ 0.12        0.15      $ (0.43 )      (1.40 ) 

Diluted

    $ 0.12        0.15      $ (0.43 )      (1.40 ) 

 

(a)  Although the Company was in a net income position during the 13 weeks ended November 1, 2014 and the 13 weeks ended October 26, 2013, the dilutive effect of the Company’s convertible preferred shares were excluded from the calculation of income per share using the two-class method because the effect would be antidilutive.