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

6 Months Ended

Dec. 31, 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 and six months ended December 31, 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					Six Months Ended
		December 31,			December 31,		December 31,			December 31,
		2014			2013		2014			2013
Basic
Net (loss) income attributable to Elizabeth
Arden common shareholders	$	(56,778	)	$	34,953	$	(102,574	)	$	36,650
Weighted average shares outstanding		29,812			29,649		29,796			29,648
Net (loss) income per basic share
attributable
to Elizabeth Arden common
shareholders	$	(1.90	)	$	1.18	$	(3.44	)	$	1.24
Diluted
Net (loss) income attributable to Elizabeth
Arden common shareholders	$	(56,778	)	$	34,953	$	(102,574	)	$	36,650
Weighted average shares outstanding		29,812			29,649		29,796			29,648
Potential common shares - treasury
method		--			480		--			534
Weighted average shares and potential
dilutive common shares		29,812			30,129		29,796			30,182
Net (loss) income per diluted share
attributable to Elizabeth Arden common
shareholders	$	(1.90	)	$	1.16	$	(3.44	)	$	1.21

The following table shows the number of l common stock equivalents for the three and six months ended December 31, 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		Six Months Ended
	December 31,	December 31,	December 31,	December 31,
	2014	2013	2014	2013
Number of shares	3,276	104	3,276	81