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Net Income Attributable to Inter Parfums, Inc. Common Shareholders:
 3 Months Ended
Mar. 31, 2025
Earnings Per Share [Abstract]  
Net Income Attributable to Inter Parfums, Inc. Common Shareholders:
9. Net Income Attributable to Interparfums, Inc. Common Shareholders:

 

Net income attributable to Interparfums, Inc. per common share (“basic EPS”) is computed by dividing net income attributable to Interparfums, Inc. by the weighted average number of shares outstanding. Net income attributable to Interparfums, 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)   March 31,  
    2025     2024  
Numerator:            
Net income attributable to Interparfums, Inc.   $ 42,492     $ 41,048  
Denominator:                
Weighted average shares     32,121       32,041  
Effect of dilutive securities:                
Stock options     53       225  
Denominator for diluted earnings per share     32,174       32,266  
                 
Earnings per share:                
Net income attributable to                
Interparfums, Inc. common shareholders:                
Basic   $ 1.32     $ 1.28  
Diluted   $  1.32     $  1.27  


Not included in the above computations are the effect of antidilutive potential common shares which consist of outstanding options to purchase 0.04 million and 0.05 million shares of common stock for the three months ended March 31, 2025 and 2024, respectively.