Earnings per Share

9 Months Ended

Sep. 30, 2011

Earnings per Share

Earnings per Share

4.Earnings per Share

Net income per common share attributable to Bruker Corporation is calculated by dividing net income attributable to Bruker Corporation by the weighted-average shares outstanding during the period. The diluted net income per share computation includes the effect of shares which would be issuable upon the exercise of outstanding stock options and the vesting of restricted stock based on the treasury stock method.

The following table sets forth the computation of basic and diluted weighted average shares outstanding for the three and nine months ended September 30, 2011 and 2010 (in millions, except per share data):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
Net income attributable to Bruker Corporation, as reported	$	19.8	$	27.4	$	53.2	$	66.1
Weighted average shares outstanding:
Weighted average shares outstanding-basic	165.6		164.5		165.4		164.3
Effect of dilutive securities:
Stock options and restricted stock	1.3		1.2		1.6		1.3
	166.9		165.7		167.0		165.6
Net income per common share attributable to Bruker Corporation shareholders:
Basic and diluted	$	0.12	$	0.17	$	0.32	$	0.40

Stock options to purchase approximately 0.2 million shares and 0.5 million shares were excluded from the computation of diluted earnings per share in the three months ended September 30, 2011 and 2010, respectively, and approximately 0.2 million shares and 0.4 million shares were excluded from the computation of diluted earnings per share in the nine months ended September 30, 2011 and 2010, respectively, because their effect would have been anti-dilutive.