Net Income Attributable to Inter Parfums, Inc. Common Shareholders
 9 Months Ended
Sep. 30, 2016
Net Income Attributable to Inter Parfums, Inc. Common Shareholders [Abstract]  
Earnings Per Share [Text Block]
10.
Net Income Attributable to Inter Parfums, Inc. Common Shareholders:
 
Net income attributable to Inter Parfums, Inc. per common share (“basic EPS”) is computed by dividing net earnings attributable to Inter Parfums, Inc. by the weighted average number of shares outstanding. Net earnings attributable to Inter Parfums, 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,
 
 
 
2016
 
2015
 
2016
 
2015
 
Numerator:
 
 
 
 
 
 
 
 
 
 
 
 
 
Net income attributable to Inter Parfums, Inc.
 
$
16,239
 
$
14,220
 
$
29,404
 
$
28,578
 
Denominator:
 
 
 
 
 
 
 
 
 
 
 
 
 
Weighted average shares
 
 
31,080
 
 
31,005
 
 
31,058
 
 
30,991
 
Effect of dilutive securities:
 
 
 
 
 
 
 
 
 
 
 
 
 
Stock options
 
 
91
 
 
93
 
 
80
 
 
101
 
Denominator for diluted
earnings per share
 
 
31,171
 
 
31,098
 
 
31,138
 
 
31,092
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Earnings per share:
 
 
 
 
 
 
 
 
 
 
 
 
 
Net income attributable to Inter Parfums, Inc.
common shareholders:
 
 
 
 
 
 
 
 
 
 
 
 
 
Basic
 
$
0.52
 
$
0.46
 
$
0.95
 
$
0.92
 
Diluted
 
 
0.52
 
 
0.46
 
 
0.94
 
 
0.92
 
 
Not included in the above computations is the effect of antidilutive potential common shares which consist of outstanding options to purchase 0.31 million shares and 0.27 million shares of common stock for the nine months ended September 30, 2016 and 2015, respectively, and 0.25 million and 0.27 million shares of common stock for the three months ended September 30, 2016 and 2015, respectively.