XML 25 R42.htm IDEA: XBRL DOCUMENT v2.4.1.9
Reconciliation of Basic and Diluted Income (Loss) Per Share (Detail) (USD $)
In Thousands, except Per Share data, unless otherwise specified
3 Months Ended 9 Months Ended
Jan. 31, 2015
Jan. 25, 2014
Jan. 31, 2015
Jan. 25, 2014
Numerator for basic income (loss) per share:        
Net income (loss) attributable to Barnes & Noble, Inc. $ 72,168us-gaap_NetIncomeLoss $ 63,230us-gaap_NetIncomeLoss $ 56,017us-gaap_NetIncomeLoss $ (10,564)us-gaap_NetIncomeLoss
Preferred stock dividends (3,942)us-gaap_PreferredStockDividendsIncomeStatementImpact (3,942)us-gaap_PreferredStockDividendsIncomeStatementImpact (11,825)us-gaap_PreferredStockDividendsIncomeStatementImpact (11,825)us-gaap_PreferredStockDividendsIncomeStatementImpact
Accretion of dividends on preferred stock (5,507)us-gaap_OtherPreferredStockDividendsAndAdjustments (316)us-gaap_OtherPreferredStockDividendsAndAdjustments (7,024)us-gaap_OtherPreferredStockDividendsAndAdjustments (947)us-gaap_OtherPreferredStockDividendsAndAdjustments
Less allocation of earnings and dividends to participating securities (3,380)us-gaap_UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic (2,604)us-gaap_UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic (2,171)us-gaap_UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic  
Net income (loss) available to common shareholders 59,339us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic 56,368us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic 34,997us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic (23,336)us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic
Numerator for diluted income (loss) per share:        
Net income (loss) available to common shareholders 59,339us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic 56,368us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic 34,997us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic (23,336)us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic
Preferred stock dividends 3,942us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther [1] 3,942us-gaap_DilutiveSecuritiesEffectOnBasicEarningsPerShareOther [1]    
Accretion of dividends on preferred stock 5,507us-gaap_TemporaryEquityAccretionOfDividends [1],[2] 316us-gaap_TemporaryEquityAccretionOfDividends [1],[2]    
Allocation of earnings and dividends to participating securities 3,380us-gaap_PreferredStockDividendsAndOtherAdjustments 2,604us-gaap_PreferredStockDividendsAndOtherAdjustments 2,171us-gaap_PreferredStockDividendsAndOtherAdjustments  
Less diluted allocation of earnings and dividends to participating securities (3,278)us-gaap_UndistributedEarningsLossAllocatedToParticipatingSecuritiesDiluted (2,338)us-gaap_UndistributedEarningsLossAllocatedToParticipatingSecuritiesDiluted (2,168)us-gaap_UndistributedEarningsLossAllocatedToParticipatingSecuritiesDiluted  
Net income (loss) available to common shareholders $ 68,890us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted $ 60,892us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted $ 35,000us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted $ (23,336)us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted
Denominator for basic income (loss) per share:        
Basic weighted average common shares 61,589us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 59,033us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 60,056us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 58,919us-gaap_WeightedAverageNumberOfSharesOutstandingBasic
Denominator for diluted income (loss) per share:        
Basic weighted average common shares 61,589us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 59,033us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 60,056us-gaap_WeightedAverageNumberOfSharesOutstandingBasic 58,919us-gaap_WeightedAverageNumberOfSharesOutstandingBasic
Preferred shares 12,000us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock [1] 12,000us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock [1]    
Average dilutive options 122us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements   72us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements  
Diluted weighted average common shares 73,711us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 71,033us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 60,128us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding 58,919us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding
Income (loss) per common share:        
Basic $ 0.96us-gaap_EarningsPerShareBasic $ 0.95us-gaap_EarningsPerShareBasic $ 0.58us-gaap_EarningsPerShareBasic $ (0.40)us-gaap_EarningsPerShareBasic
Diluted $ 0.93us-gaap_EarningsPerShareDiluted $ 0.86us-gaap_EarningsPerShareDiluted $ 0.58us-gaap_EarningsPerShareDiluted $ (0.40)us-gaap_EarningsPerShareDiluted
[1] Although the Company was in a net income position during the 39 weeks ended January 31, 2015, 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.
[2] Includes accretion of dividends on the preferred membership interests, of which $4,897 was accelerated during the 13 weeks ended January 31, 2015 in connection with the re-acquired preferred membership interests.