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Net Income Attributable to Inter Parfums, Inc. Common Shareholders | 12 Months Ended
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Dec. 31, 2011
Net Income Attributable to Inter Parfums, Inc. Common Shareholders |
| (13) | Net Income Attributable to Inter Parfums, Inc. Common Shareholders
Net income attributable to Inter Parfums, Inc. per common share (“basic EPS”) is computed by dividing net income attributable to Inter Parfums, Inc. by the weighted-average number of shares outstanding. Net income attributable to Inter Parfums, Inc. per share assuming dilution (“diluted EPS”), is computed using the weighted average number of shares outstanding, plus the incremental shares outstanding assuming the exercise of dilutive stock options and warrants using the treasury stock method. The reconciliation between the numerators and denominators of the basic and diluted EPS computations is as follows:
|  | Year ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to Inter Parfums, Inc. |  | $ | 32,303 |  |  | $ | 26,593 |  |  | $ | 22,367 |
Effect of dilutive securities of consolidated subsidiary |  |  | (82 | ) |  |  | (86 | ) |  |  | (18 | )
Numerator for diluted earnings per share |  | $ | 32,221 |  |  | $ | 26,507 |  |  | $ | 22,349 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares |  |  | 30,514,529 |  |  |  | 30,360,602 |  |  |  | 30,099,998 |
Effect of dilutive securities: |  |  |  |  |  |  |  |  |  |  |  |
Stock options and warrants |  |  | 163,296 |  |  |  | 121,389 |  |  |  | 21,079 |
Denominator for diluted earnings per share |  |  | 30,677,825 |  |  |  | 30,481,991 |  |  |  | 30,121,077 |
Earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to Inter Parfums, Inc. |  |  |  |  |  |  |  |  |  |  |  |
common shareholders: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 1.06 |  |  | $ | 0.88 |  |  | $ | 0.74 |
Diluted |  |  | 1.05 |  |  |  | 0.87 |  |  |  | 0.74 |
Not included in the above computations is the effect of anti-dilutive potential common shares which consist of outstanding options to purchase 118,000, 154,000, and 889,000 shares of common stock for 2011, 2010, and 2009, respectively, and outstanding warrants to purchase 81,000 and 300,000 shares of common stock for 2010 and 2009, respectively.

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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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