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Net Income Attributable to Inter Parfums, Inc. Common Shareholders
 12 Months Ended
Dec. 31, 2016
Net Income Attributable to Inter Parfums, Inc. Common Shareholders [Abstract]  
Earnings Per Share [Text Block]
(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 using the treasury stock method. The reconciliation between the numerators and denominators of the basic and diluted EPS computations is as follows:
                
 
 
2016
 
2015
 
2014
 
 
 
 
 
 
 
 
 
Numerator for diluted earnings per share
 
$
33,331
 
$
30,437
 
$
29,436
 
Denominator:
 
 
 
 
 
 
 
 
 
 
Weighted average shares
 
 
31,072,328
 
 
30,996,137
 
 
30,931,308
 
Effect of dilutive securities: Stock options
 
 
103,270
 
 
104,078
 
 
129,018
 
 
 
 
 
 
 
 
 
 
 
 
Denominator for diluted earnings per share
 
 
31,175,598
 
 
31,100,215
 
 
31,060,326
 
 
 
 
 
 
 
 
 
 
 
 
Earnings per share:
 
 
 
 
 
 
 
 
 
 
Net income attributable to Inter Parfums, Inc. common shareholders:
 
 
 
 
 
 
 
 
 
 
Basic
 
$
1.07
 
$
0.98
 
$
0.95
 
Diluted
 
 
1.07
 
 
0.98
 
 
0.95
 
 
Not included in the above computations is the effect of anti-dilutive potential common shares, which consist of outstanding options to purchase 267,000, 272,000, and 130,000 shares of common stock for 2016, 2015, and 2014, respectively.