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EARNINGS PER SHARE | 12 Months Ended
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Jun. 30, 2014
Notes to Financial Statements |
EARNINGS PER SHARE (IN THOUSANDS, EXCEPT EARNINGS PER SHARE AND NUMBER OF SHARES) | The Company adopted ASC Topic 260, Earnings Per Share. Basic earnings per share (“EPS”) are computed by dividing net income available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS give effect to all dilutive potential common shares outstanding during a period. In computing diluted EPS, the average price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options and warrants. Options to purchase 445,000 shares of Common Stock at exercise prices ranging from $2.07 to $4.35 per share were outstanding as of June 30, 2014. Options to purchase 613,500 shares of Common Stock at exercise prices ranging from $1.72 to $9.57 per share were outstanding as of June 30, 2013. All the outstanding options were excluded in the computation of diluted EPS for fiscal year 2013 since they were anti-dilutive. The following table is a reconciliation of the weighted average shares used in the computation of basic and diluted EPS for the years presented herein:
|  | For the Year Ended June 30, |
|  | 2014 |  |  | 2013 |
Income / (loss) attributable to Trio-Tech International common shareholders from continuing operations, net of tax |  | $ | 81 |  |  | $ | (671 | )
Income / (loss) attributable to Trio-Tech International common shareholders from discontinued operations, net of tax |  | $ | (24 | ) |  | $ | (348 | )
Net income/(loss) attributable to Trio-Tech International common shareholders |  | $ | 57 |  |  | $ | (1,019 | )
Basic and diluted earnings/(loss) per share from continuing operations attributable to Trio-Tech International |  | $ | 0.02 |  |  | $ | (0.20 | )
Basic and diluted (loss) per share from discontinued operations attributable to Trio-Tech International |  | $ | (0.01 | ) |  | $ | (0.11 | )
Basic and diluted earnings/(loss) per share from net income/(loss) attributable to Trio-Tech International |  | $ | 0.01 |  |  | $ | (0.31 | )
Weighted average number of common shares outstanding - basic |  |  | 3,513 |  |  |  | 3,322 |
Dilutive effect of stock options |  |  | 36 |  |  |  | - |
Number of shares used to compute earnings per share - diluted |  |  | 3,549 |  |  |  | 3,322 |

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