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Net Income Attributable to Inter Parfums, Inc. Common Shareholders
 3 Months Ended
Mar. 31, 2017
Net Income Attributable to Inter Parfums, Inc. Common Shareholders [Abstract]  
Earnings Per Share [Text Block]
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,
 
 
 
2017
 
2016
 
Numerator:
 
 
 
 
 
 
 
Net income attributable to Inter Parfums, Inc.
 
$
13,373
 
$
7,334
 
Denominator:
 
 
 
 
 
 
 
Weighted average shares
 
 
31,145
 
 
31,039
 
Effect of dilutive securities:
 
 
 
 
 
 
 
Stock options
 
 
109
 
 
76
 
Denominator for diluted earnings per share
 
 
31,254
 
 
31,115
 
 
 
 
 
 
 
 
 
Earnings per share:
 
 
 
 
 
 
 
Net income attributable to Inter Parfums, Inc.
 
 
 
 
 
 
 
common shareholders:
 
 
 
 
 
 
 
Basic
 
$
0.43
 
$
0.24
 
Diluted
 
 
0.43
 
 
0.24
 
  
Not included in the above computations is the effect of antidilutive potential common shares which consist of outstanding options to purchase 0.26 million and 0.42 million shares of common stock for the three months ended March 31, 2017 and 2016, respectively.