Net Income Per Share Attributable To Elizabeth Arden Shareholders

3 Months Ended

Sep. 30, 2013

Net Income Per Share Attributable To Elizabeth Arden Shareholders [Abstract]

Net Income Per Share Attributable To Elizabeth Arden Shareholders

NOTE 3. NET INCOME PER SHARE ATTRIBUTABLE TO ELIZABETH ARDEN SHAREHOLDERS

     Basic net income per share attributable to Elizabeth Arden shareholders is computed by dividing the net income attributable to Elizabeth Arden shareholders by the weighted average number of shares of the Company's outstanding common stock, $.01 par value per share ("Common Stock"). The calculation of net income per diluted share attributable to Elizabeth Arden shareholders is similar to basic net income per share attributable to Elizabeth Arden shareholders except that the denominator includes potentially dilutive Common Stock equivalents, such as stock options and non-vested restricted stock or restricted stock units.

The following table represents the computation of net income per share attributable to Elizabeth Arden shareholders:

(Amounts in thousands, except per share data)	Three Months Ended
		September 30,		September 30,
		2013		2012
Basic
Net income attributable to Elizabeth Arden shareholders	$	1,697	$	2,184
Weighted average shares outstanding		29,679		29,417
Net income per basic share attributable to Elizabeth Arden
shareholders	$	0.06	$	0.07
Diluted
Net income attributable to Elizabeth Arden shareholders	$	1,697	$	2,184
Weighted average shares outstanding		29,679		29,417
Potential common shares - treasury method		609		952
Weighted average shares and potential dilutive shares		30,288		30,369
Net income per diluted share attributable to Elizabeth Arden
shareholders	$	0.06	$	0.07

     The following table shows the number of Common Stock equivalents for the three months ended September 30, 2013 and 2012 that were not included in the net income per diluted share attributable to Elizabeth Arden shareholders calculation because to do so would have been anti-dilutive:

(Amounts in thousands)	Three Months Ended
	September 30,	September 30,
	2013	2012
Number of shares	81	73