v2.4.0.6
Earnings (loss) per ordinary share (Tables)
 6 Months Ended
Dec. 28, 2012
Basic Loss or Earnings Per Ordinary Share

Basic earnings (loss) per ordinary share is computed by dividing reported net income (loss) by the weighted average number of ordinary shares outstanding during each period.

 

     Three Months Ended  
     December 28,
2012		      December 30,
2011		  

Net income (loss) attributable to shareholders

    $ 16,682       $ (33,254 ) 

Weighted average number of ordinary shares outstanding (thousands of shares)

      34,517         34,396   

Basic earnings (loss) per ordinary share

    $ 0.48       $ (0.97 ) 

 

     Six Months Ended  
     December 28,
2012		      December 30,
2011		  

Net income (loss) attributable to shareholders

    $ 32,701       $ (17,599 ) 

Weighted average number of ordinary shares outstanding (thousands of shares)

      34,501         34,309   

Basic earnings (loss) per ordinary share

    $ 0.95       $ (0.51 ) 
Diluted Loss or Earnings Per Ordinary Share

Diluted earnings (loss) per ordinary share is computed by dividing reported net income (loss) by the weighted average number of ordinary shares and dilutive ordinary equivalent shares outstanding during each period. Dilutive ordinary equivalent shares consist of share options and restricted shares. Diluted earnings (loss) per ordinary share is calculated as follows:

 

     Three Months Ended  
     December 28,
2012		      December 30,
2011		  

Net income (loss) used to determine diluted earnings (loss) per ordinary share

    $ 16,682       $ (33,254 ) 

Weighted average number of ordinary shares outstanding (thousands of shares)

      34,517         34,396   

Adjustment for incremental shares arising from the assumed exercise of share options and vesting of restricted share units (thousands of shares)

      287         —     
  

 

 

     

 

 

  

Weighted average number of ordinary shares for diluted earnings (loss) per ordinary share (thousands of shares)

      34,804         34,396 * 
  

 

 

     

 

 

  

Diluted earnings (loss) per ordinary share

    $ 0.48       $ (0.97 ) 

 

* Loss per ordinary share for the three months ended December 30, 2011 was computed using the weighted average number of ordinary shares outstanding during the period in accordance with the antidilutive provisions of ASC 260-10-45; therefore 147,719 shares were excluded.

 

     Six Months Ended  
     December 28,
2012		      December 30,
2011		  

Net income (loss) used to determine diluted earnings (loss) per ordinary share

    $ 32,701       $ (17,599 ) 

Weighted average number of ordinary shares outstanding (thousands of shares)

      34,501         34,309   

Adjustment for incremental shares arising from the assumed exercise of share options and vesting of restricted share units (thousands of shares)

      236         —     
  

 

 

     

 

 

  

Weighted average number of ordinary shares for diluted earnings (loss) per ordinary share (thousands of shares)

      34,737         34,309 * 
  

 

 

     

 

 

  

Diluted earnings (loss) per ordinary share

    $ 0.94       $ (0.51 ) 

 

* Loss per ordinary share for the six months ended December 30, 2011 was computed using the weighted average number of ordinary shares outstanding during the period in accordance with the antidilutive provisions of ASC 260-10-45; therefore 213,127 shares were excluded.