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Net Income Attributable to Inter Parfums, Inc. Common Shareholders | 12 Months Ended
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Dec. 31, 2013
Net Income Attributable to Inter Parfums, Inc. Common Shareholders [Abstract] |
Net Income Attributable to Inter Parfums, Inc. Common Shareholders |
| (12) | 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, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to Inter Parfums, Inc. |  | $ | 39,211 |  |  | $ | 131,136 |  |  | $ | 32,303 |
Effect of dilutive securities of consolidated subsidiary |  |  | - |  |  |  | (168 | ) |  |  | (82 | )
Numerator for diluted earnings per share |  | $ | 39,211 |  |  | $ | 130,968 |  |  | $ | 32,221 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares |  |  | 30,763,955 |  |  |  | 30,574,772 |  |  |  | 30,514,529 |
Effect of dilutive securities: |  |  |  |  |  |  |  |  |  |  |  |
Stock options and warrants |  |  | 189,927 |  |  |  | 140,912 |  |  |  | 163,296 |
Denominator for diluted earnings per share |  |  | 30,953,882 |  |  |  | 30,715,684 |  |  |  | 30,677,825 |
Earnings per share: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to Inter Parfums, Inc. common shareholders: |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 1.27 |  |  | $ | 4.29 |  |  | $ | 1.06 |
Diluted |  |  | 1.27 |  |  |  | 4.26 |  |  |  | 1.05 |
Not included in the above computations is the effect of anti-dilutive potential common shares which consist of outstanding options to purchase 32,000, 230,000, and 118,000 shares of common stock for 2013, 2012, and 2011, respectively.

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