Net Earnings (Loss) per Share (Tables)

6 Months Ended

Oct. 29, 2016

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 29, 2016			October 31, 2015			October 29, 2016			October 31, 2015
Numerator for basic loss per share:
Net loss from continuing operations attributable to Barnes & Noble, Inc.	$	(20,409	)		(27,203	)	$	(34,825	)		(34,954	)
Inducement fee paid upon conversion of Series J preferred stock		—			—			—			(3,657	)
Preferred stock dividends paid in shares		—			—			—			(1,783	)
Accretion of dividends on preferred stock		—			—			—			(4,204	)
Less allocation of dividends to participating securities		(188	)		(332	)		(391	)		(692	)
Net loss from continuing operations available to common shareholders	$	(20,597	)		(27,535	)	$	(35,216	)		(45,290	)
Net loss from discontinued operations available to common shareholders		—			(12,023	)		—			(39,146	)
Net loss available to common shareholders	$	(20,597	)		(39,558	)	$	(35,216	)		(84,436	)
Numerator for diluted loss per share:
Net loss from continuing operations available to common shareholders	$	(20,597	)		(27,535	)	$	(35,216	)		(45,290	)
Net loss from discontinued operations available to common shareholders		—			(12,023	)		—			(39,146	)
Net loss available to common shareholders	$	(20,597	)		(39,558	)	$	(35,216	)		(84,436	)
Denominator for basic and diluted loss per share:
Basic and diluted weighted average common shares		72,212			75,557			72,558			70,552
Basic loss per common share:
Loss from continuing operations	$	(0.29	)		(0.36	)	$	(0.49	)		(0.64	)
Loss from discontinued operations		—			(0.16	)		—			(0.55	)
Basic loss per common share	$	(0.29	)		(0.52	)	$	(0.49	)		(1.20	)
Diluted loss per common share:
Loss from continuing operations	$	(0.29	)		(0.36	)	$	(0.49	)		(0.64	)
Loss from discontinued operations		—			(0.16	)		—			(0.55	)
Diluted loss per common share	$	(0.29	)		(0.52	)	$	(0.49	)		(1.20	)