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

9 Months Ended

Mar. 31, 2015

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 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 nine months ended March 31, 2015 and the three months ended March 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					Nine Months Ended
		March 31,		March 31,			March 31,		March 31,
		2015		2014			2015		2014
Basic
Net (loss) income attributable to Elizabeth
Arden common shareholders	$	(35,061	) $	(26,443	)	$	(137,635	) $	10,207
Weighted average shares outstanding		29,812		29,697			29,801		29,664
Net (loss) income per basic share
attributable
to Elizabeth Arden common
shareholders	$	(1.18	) $	(0.89	)	$	(4.62	) $	0.34
Diluted
Net (loss) income attributable to Elizabeth
Arden common shareholders	$	(35,061	) $	(26,443	)	$	(137,635	) $	10,207
Weighted average shares outstanding		29,812		29,697			29,801		29,664
Potential common shares - treasury
method		-		-			-		509
Weighted average shares and potential
dilutive common shares		29,812		29,697			29,801		30,173
Net (loss) income per diluted share
attributable to Elizabeth Arden common
shareholders	$	(1.18	) $	(0.89	)	$	(4.62	) $	0.34

     The following table shows the number of common stock equivalents for the three and nine months ended March 31, 2015 and 2014 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		Nine Months Ended
	March 31,	March 31,	March 31,	March 31,
	2015	2014	2015	2014
Number of shares	3,564	665	3,275	104