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Net Income Attributable to Inter Parfums, Inc. Common Shareholders:
 9 Months Ended
Sep. 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  
Nine Months Ended
(In thousands)   September 30,  
September 30,
    2025     2024  
2025

2024
Numerator:  
   
 







Net income attributable to Interparfums, Inc.   $ 65,809     $ 62,259  
$ 140,289

$ 140,130
Denominator:  
     
   







Weighted average shares  
32,113    
32,026  

32,114


32,030
Effect of dilutive securities:  
     
   







Stock options  
36    
240  

44


236
Denominator for diluted earnings per share  
32,149    
32,266  
  32,158

  32,266
   
     
   







Earnings per share:  
     
   







Net income attributable to  
     
   







Interparfums, Inc. common shareholders:  
     
   







Basic   $ 2.05     $ 1.94  
$ 4.37

$ 4.37
Diluted   $ 2.05     $ 1.93  
$ 4.36

$ 4.34


Not included in the above computations are the effect of antidilutive potential common shares which consist of outstanding options to purchase 0.09 million shares of common stock for the three and nine months ended September 30, 2025 and 0.05 million shares of common stock for the three and nine months ended September 30, 2024.