Earnings Per Share

9 Months Ended

Sep. 30, 2014

Earnings Per Share

Earnings Per Share

3.Earnings Per Share

Net income per common share attributable to Bruker Corporation shareholders 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, reduced by the number of shares which are assumed to be purchased by the Company under the treasury stock method.

The following table sets forth the computation of basic and diluted average shares outstanding (in millions, except per share amounts):

	Three Months Ended Sept 30,				Nine Months Ended Sept 30,
	2014		2013		2014		2013
Net income attributable to Bruker Corporation, as reported	$	5.5	$	16.6	$	30.6	$	44.9
Weighted average shares outstanding:
Weighted average shares outstanding-basic	168.0		167.0		167.5		166.6
Effect of dilutive securities:
Stock options and restricted stock	1.6		1.7		2.0		1.8
	169.6		168.7		169.5		168.4
Net income per common share attributable to Bruker Corporation shareholders:
Basic and diluted	$	0.03	$	0.10	$	0.18	$	0.27

Stock options to purchase approximately 0.2 million shares and 0.7 million shares were excluded from the computation of diluted earnings per share in the three months ended September 30, 2014 and 2013, respectively, as their effect would have been anti-dilutive.  Approximately 0.2 million shares and 0.9 million shares were excluded from the computation of diluted earnings per share in the nine months ended September 30, 2014 and 2013, respectively.