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Basic and Diluted Net Income (Loss) Per Share | 9 Months Ended
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Sep. 30, 2011
Basic and Diluted Net Income (Loss) Per Share |
Basic and Diluted Net Income (Loss) Per Share |
3. Basic and Diluted Net Income (Loss) Per Share We present both basic earnings per share (“EPS”) and diluted EPS. Basic EPS excludes potential dilution and is computed by dividing “Net income (loss) attributable to EchoStar common shareholders” by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if stock awards were exercised. The potential dilution from stock awards was computed using the treasury stock method based on the average market value of our Class A common stock. The following table presents earnings per share amounts for all periods and the basic and diluted weighted-average shares outstanding used in the calculation.
|  | For the Three Months Ended September 30, |  | For the Nine Months Ended September 30, |
|  | 2011 |  | 2010 |  | 2011 |  | 2010 |
|  | (In thousands, except per share amounts) |
Net income (loss) attributable to EchoStar common shareholders |  | $ | (19,117 | ) | $ | 5,151 |  | $ | 16,529 |  | $ | 35,420 |
Weighted-average common shares outstanding - Class A and B common stock: |  |  |  |  |  |  |  |  |
Basic |  | 86,507 |  | 85,158 |  | 86,100 |  | 85,040 |
Dilutive impact of stock awards outstanding |  | — |  | 92 |  | 1,071 |  | 96 |
Diluted |  | 86,507 |  | 85,250 |  | 87,171 |  | 85,136 |
Earnings per share - Class A and B common stock: |  |  |  |  |  |  |  |  |
Basic net income (loss) per share attributable to EchoStar common shareholders |  | $ | (0.22 | ) | $ | 0.06 |  | $ | 0.19 |  | $ | 0.42 |
Diluted net income (loss) per share attributable to EchoStar common shareholders |  | $ | (0.22 | ) | $ | 0.06 |  | $ | 0.19 |  | $ | 0.42 |
As of September 30, 2011 and 2010, there were stock awards to purchase 3.9 million and 5.8 million shares, respectively, of our Class A common stock outstanding, not included in the weighted-average common shares outstanding above, as their effect is antidilutive. Vesting of options and rights to acquire shares of our Class A common stock granted pursuant to a performance based stock incentive plan (“Restricted Performance Units”) is contingent upon meeting a certain company goal which is not yet probable of being achieved. As a consequence, the following are also not included in the diluted EPS calculation.
|  | As of September 30, |
|  | 2011 |  | 2010 |
|  | (In thousands) |
Performance based options |  | 673 |  | 698 |
Restricted Performance Units |  | 90 |  | 94 |
Total |  | 763 |  | 792 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1252-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=6945512&loc=d3e4984-109258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1278-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
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