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Net Income Attributable to Inter Parfums, Inc. Common Shareholders | 3 Months Ended
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Mar. 31, 2015
Net Income Attributable to Inter Parfums, Inc. Common Shareholders [Abstract] |
Net Income Attributable to Inter Parfums, Inc. Common Shareholders |
| 8. | 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 earnings attributable to Inter Parfums, Inc. by the weighted average number of shares outstanding. Net earnings 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 using the treasury stock method. The reconciliation between the numerators and denominators of the basic and diluted EPS computations is as follows:
(In thousands, except per share data) |  | March 31, |
|  | 2015 |  |  | 2014 |
Numerator: |  |  |  |  |  |  |  |
Net income attributable to Inter Parfums, Inc. |  | $ | 10,007 |  |  | $ | 8,894 |
Denominator: |  |  |  |  |  |  |  |
Weighted average shares |  |  | 30,979 |  |  |  | 30,900 |
Effect of dilutive securities: |  |  |  |  |  |  |  |
Stock options |  |  | 93 |  |  |  | 158 |
Denominator for diluted earnings per share |  |  | 31,072 |  |  |  | 31,058 |
Earnings per share: |  |  |  |  |  |  |  |
Net income attributable to Inter Parfums, Inc. common shareholders: |  |  |  |  |  |  |  |
Basic |  | $ | 0.32 |  |  | $ | 0.29 |
Diluted |  |  | 0.32 |  |  |  | 0.29 |
Not included in the above computations is the effect of antidilutive potential common shares which consist of outstanding options to purchase 0.27 million and 0.13 million shares of common stock for the three months ended March 31, 2015 and 2014, respectively.

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