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Net Income Attributable to Inter Parfums, Inc. Common Shareholders:
 6 Months Ended
Jun. 30, 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  
Six Months Ended
(In thousands)   June 30,  
June 30,
    2025     2024  
2025

2024
Numerator:  
   
 







Net income attributable to Interparfums, Inc.   $ 31,988     $ 36,823  
$ 74,480

$ 77,871
Denominator:  
     
   







Weighted average shares  
32,110    
32,024  

32,115


32,033
Effect of dilutive securities:  
     
   







Stock options  
39    
242  

47


233
Denominator for diluted earnings per share  
32,149    
32,266  
  32,162

  32,266
   
     
   







Earnings per share:  
     
   







Net income attributable to  
     
   







Interparfums, Inc. common shareholders:  
     
   







Basic   $ 1.00     $ 1.15  
$ 2.32

$ 2.43
Diluted   $ 0.99     $ 1.14  
$ 2.32

$ 2.41


Not included in the above computations are the effect of antidilutive potential common shares which consist of outstanding options to purchase 0.08 million shares of common stock for the three and six months ended June 30, 2025 and 0.05 million shares of common stock for the three and six months ended June 30, 2024.