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EARNINGS PER SHARE
3 Months Ended
Mar. 31, 2019
Earnings Per Share [Abstract]  
EARNINGS PER SHARE
EARNINGS PER SHARE

Basic earnings per share ("EPS") is computed by dividing net income attributable to the Company by the weighted-average number of common shares outstanding during the period. The computation of diluted EPS is similar to the computation of basic EPS except that the numerator is increased to exclude charges that would not have been incurred, and the denominator is increased to include the number of additional common shares that would have been outstanding (using the if-converted and treasury stock methods), if securities containing potentially dilutive common shares (stock options and restricted stock units but excluding options to purchase fractional shares resulting from the Company's December 2010 1-for-10 reverse stock split) had been converted to common shares, and if such assumed conversion is dilutive.

The following is a reconciliation of the weighted-average shares outstanding used in the calculation of basic and diluted EPS for the three months ended March 31, 2019 and 2018 (in thousands, except per share data):
 
Three Months Ended March 31,
 
2019
 
2018
Net income attributable to Heska Corporation
$
814

 
$
2,155

 
 
 
 
Basic weighted-average common shares outstanding
7,459

 
7,102

Assumed exercise of dilutive stock options and restricted shares
506

 
609

Diluted weighted-average common shares outstanding
$
7,965

 
$
7,711

 
 
 
 
Basic earnings per share attributable to Heska Corporation
$
0.11

 
$
0.30

Diluted earnings per share attributable to Heska Corporation
$
0.10

 
$
0.28



The following stock options and restricted shares were excluded from the computation of diluted EPS because they would have been anti-dilutive (in thousands):
 
Three Months Ended March 31,
 
2019
 
2018
Stock options
86

 
244