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EARNINGS PER SHARE | 6 Months Ended
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Dec. 31, 2013
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 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. Stock options to purchase 467.000 shares of Common Stock at exercise prices ranging from $1.72 to $9.57 per share were outstanding as of December 31, 2013 and were excluded in the computation of diluted EPS because their effect would have been anti-dilutive. Stock options to purchase 594,000 shares of Common Stock at exercise prices ranging from $1.72 to $9.57 per share were outstanding as of December 31, 2012 and were excluded in the computation of diluted EPS because their effect would have been 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:
|  | Six Months Ended |  |  | Three Months Ended |
|  | Dec. 31, |  |  | Dec. 31, |  |  | Dec. 31, |  |  | Dec. 31, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
Loss attributable to Trio-Tech International common shareholders from continuing operations, net of tax |  | $ | (342 | ) |  | $ | (281 | ) |  | $ | (348 | ) |  | $ | (374 | )
Loss attributable to Trio-Tech International common shareholders from discontinued operations, net of tax |  |  | (40 | ) |  |  | (242 | ) |  |  | (17) |  |  |  | (132 | )
Net loss attributable to Trio-Tech International common shareholders |  | $ | (382 | ) |  | $ | (523 | ) |  | $ | (365 | ) |  | $ | (506 | )
Basic and diluted loss per share from continuing operations attributable to Trio-Tech International |  | $ | (0.10 | ) |  |  | (0.09) |  |  |  | (0.10 | ) |  |  | (0.12 | )
Basic and diluted loss per share from discontinued operations attributable to Trio-Tech International |  |  | (0.01 | ) |  |  | (0.07 | ) |  |  | - |  |  |  | (0.03 | )
Basic and diluted loss per share from net loss attributable to Trio-Tech International |  | $ | (0.11 | ) |  | $ | (0.16 | ) |  | $ | (0.10 | ) |  | $ | (0.15 | )
Weighted average number of common shares outstanding - basic |  |  | 3,508 |  |  |  | 3,322 |  |  |  | 3,508 |  |  |  | 3,322 |
Dilutive effect of stock options |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Number of shares used to compute earnings per share - diluted |  |  | 3,508 |  |  |  | 3,322 |  |  |  | 3,508 |  |  |  | 3,322 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 + Details
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