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EARNINGS PER SHARE | 3 Months Ended
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Mar. 31, 2018
EARNINGS PER SHARE |
EARNINGS PER SHARE | NOTE 14 – EARNINGS PER SHARE Basic net income per share is calculated by dividing net income attributable to Aptar by the weighted-average number of common shares outstanding during the period. Diluted net income per share is calculated by dividing the net income attributable to Aptar by the weighted-average number of common and common equivalent shares outstanding during the applicable period. The difference between basic and diluted earnings per share is attributable to stock-based compensation awards. Stock-based compensation awards for which total employee proceeds exceed the average market price over the applicable period would have an antidilutive effect on earnings per share, and accordingly, are excluded from the calculation of diluted earnings per share. The reconciliation of basic and diluted earnings per share for the quarters ended March 31, 2018 and 2017 is as follows:
|  | Three Months Ended |
|  | March 31, 2018 |  | March 31, 2017 |
|  | Diluted |  | Basic |  | Diluted |  | Basic |
Consolidated operations |  |  |  |  |  |  |  |  |  |  |  |  |
Income available to common stockholders |  | $ | 59,300 |  | $ | 59,300 |  | $ | 51,820 |  | $ | 51,820 |
Average equivalent shares |  |  |  |  |  |  |  |  |  |  |  |  |
Shares of common stock |  |  | 62,128 |  |  | 62,128 |  |  | 62,355 |  |  | 62,355 |
Effect of dilutive stock-based compensation |  |  |  |  |  |  |  |  |  |  |  |  |
Stock options |  |  | 2,216 |  |  | — |  |  | 1,827 |  |  | — |
Restricted stock |  |  | 70 |  |  | — |  |  | 52 |  |  | — |
Total average equivalent shares |  |  | 64,414 |  |  | 62,128 |  |  | 64,234 |  |  | 62,355 |
Net income per share |  | $ | 0.92 |  | $ | 0.95 |  | $ | 0.81 |  | $ | 0.83 |

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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 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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