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EARNINGS PER SHARE | 9 Months Ended
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Mar. 31, 2019
Notes to Financial Statements |
EARNINGS PER SHARE | The Company adopted ASC Topic 260, Earnings Per Share. Basic Earnings Per Share (“EPS”) is 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. The following table is a reconciliation of the weighted average shares used in the computation of basic and diluted EPS for the periods presented herein:
|  | Three Months Ended |  | Nine Months Ended
|  | Mar. 31, |  | Mar. 31, |  | Mar. 31, |  | Mar. 31,
|  | 2019 |  | 2018 |  | 2019 |  | 2018
|  | (Unaudited) |  | (Unaudited) |  | (Unaudited) |  | (Unaudited)
Income attributable to Trio-Tech International common shareholders from continuing operations, net of tax |  | $ | 682 |  |  | $ | (736 | ) |  | $ | 1,097 |  |  | $ | 520 |
Income / (loss) attributable to Trio-Tech International common shareholders from discontinued operations, net of tax |  |  | 1 |  |  |  | (3 | ) |  |  | (1 | ) |  |  | (11 | )
Net Income Attributable to Trio-Tech International Common Shareholders |  | $ | 683 |  |  | $ | 739 |  |  | $ | 1,096 |  |  | $ | 509 |
Weighted average number of common shares outstanding - basic |  |  | 3,673 |  |  |  | 3,553 |  |  |  | 3,673 |  |  |  | 3,553 |
Dilutive effect of stock options |  |  | 12 |  |  |  | 219 |  |  |  | 73 |  |  |  | 225 |
Number of shares used to compute earnings per share - diluted |  |  | 3,685 |  |  |  | 3,772 |  |  |  | 3,746 |  |  |  | 3,778 |
Basic earnings per share from continuing operations attributable to Trio-Tech International |  | $ | 0.19 |  |  |  | (0.21 | ) |  |  | 0.30 |  |  |  | 0.15 |
Basic earnings per share from discontinued operations attributable to Trio-Tech International |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Basic Earnings Per Share from Net Income Attributable to Trio-Tech International |  | $ | 0.19 |  |  | $ | (0.21 | ) |  | $ | 0.30 |  |  | $ | 0.15 |
Diluted earnings per share from continuing operations attributable to Trio-Tech International |  | $ | 0.19 |  |  |  | (0.20 | ) |  |  | 0.29 |  |  |  | 0.14 |
Diluted earnings per share from discontinued operations attributable to Trio-Tech International |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Diluted Earnings Per Share from Net Income Attributable to Trio-Tech International |  | $ | 0.19 |  |  | $ | (0.20 | ) |  | $ | 0.29 |  |  | $ | 0.14 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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