Net Income Attributable to Inter Parfums, Inc. Common Shareholders

3 Months Ended

Mar. 31, 2016

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

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:

	Three months ended
(In thousands, except per share data)	March 31,
	2016		2015
Numerator:
Net income attributable to Inter Parfums, Inc.	$	7,334	$	10,007
Denominator:
Weighted average shares		31,039		30,979
Effect of dilutive securities:
Stock options		65		93
Denominator for diluted earnings per share		31,104		31,072

Earnings per share:
Net income attributable to Inter Parfums, Inc. common shareholders:
Basic	$	0.24	$	0.32
Diluted		0.24		0.32

Not included in the above computations is the effect of antidilutive potential common shares which consist of outstanding options to purchase 0.42 million and 0.27 million shares of common stock for the three months ended March 31, 2016 and 2015, respectively.