Net (Loss) Income Per Share Attributable To Elizabeth Arden Common Shareholders

3 Months Ended

Sep. 30, 2014

Net (Loss) Income Per Share Attributable To Elizabeth Arden Common Shareholders [Abstract]

Net (Loss) Income Per Share Attributable To Elizabeth Arden Common Shareholders

NOTE 3. NET (LOSS) INCOME PER SHARE ATTRIBUTABLE TO ELIZABETH ARDEN COMMON SHAREHOLDERS

Basic net (loss) income per share attributable to Elizabeth Arden Common Stock shareholders is computed by dividing the net (loss) income attributable to Elizabeth Arden common shareholders by the weighted average shares of the Company's outstanding common stock, $.01 par value per share (Common Stock). The calculation of net (loss) income attributable to Elizabeth Arden common shareholders per diluted share is similar to basic net (loss) income per share attributable to Elizabeth Arden common shareholders except that the denominator includes potentially dilutive Common Stock, such as stock options, non-vested restricted stock and restricted stock units, and warrants. For the three months ended September 30, 2014, diluted net loss per share equals basic net loss per share as the assumed exercise of stock options, non-vested restricted stock units, and warrants would have an anti-dilutive effect.

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

(Amounts in thousands, except per share data)			Three Months Ended
			September 30,			September 30,
			2014			2013
Basic
Net (loss) income attributable to Elizabeth Arden common
shareholders	$		(45,796	)	$	1,697
Weighted average shares outstanding			29,781			29,679
Net (loss) income per basic share attributable to Elizabeth Arden
common shareholders	$		(1.54	)	$	0.06
Diluted
Net (loss) income attributable to Elizabeth Arden common
shareholders	$		(45,796	)	$	1,697
Weighted average shares outstanding			29,781			29,679
Potential common shares - treasury method		-	-			609
Weighted average shares and potential dilutive shares			29,781			30,288
Net (loss) income per diluted share attributable to Elizabeth Arden
common shareholders	$		(1.54	)	$	0.06

The following table shows the number of Common Stock equivalents for the three months ended September 30, 2014 and 2013 that were not included in the net (loss) income per diluted share attributable to Elizabeth Arden common shareholders calculation because to do so would have been anti-dilutive:

(Amounts in thousands)	Three Months Ended
	September 30,	September 30,
	2014	2013
Number of shares	3,200	81