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Net Income Attributable to Inter Parfums, Inc. Common Shareholders (Tables)

9 Months Ended

Sep. 30, 2013

Net Income Attributable to Inter Parfums, Inc. Common Shareholders [Abstract]

Computation of Basic and Diluted Earnings Per Share

		Three months ended								Nine months ended
(In thousands)		September 30,								September 30,
		2013				2012				2013				2012
Numerator:
Net income attributable to Inter Parfums, Inc.		$	7,854			$	10,018			$	43,365			$	31,523
Effect of dilutive securities of consolidated subsidiary			-				(31	)			(176	)			(31	)
Numerator for diluted earnings per share		$	7,854			$	9,987			$	43,189			$	31,492
Denominator:
Weighted average shares			30,796				30,570				30,743				30,561
Effect of dilutive securities:
Stock options			190				147				185				136
Denominator for diluted earnings per share			30,986				30,717				30,928				30,697
Earnings per share:
Net income attributable to Inter Parfums, Inc. common shareholders:
Basic		$	0.26			$	0.33			$	1.41			$	1.03
Diluted			0.25				0.33				1.40				1.03

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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