Net Income Per Share Attributable To Micros Systems, Inc. Common Shareholders

6 Months Ended

Dec. 31, 2011

Net Income Per Share Attributable To Micros Systems, Inc. Common Shareholders [Abstract]

Net Income Per Share Attributable To Micros Systems, Inc. Common Shareholders

7. NET INCOME PER SHARE ATTRIBUTABLE TO MICROS SYSTEMS, INC. COMMON SHAREHOLDERS

     Basic net income per share attributable to MICROS Systems, Inc. common shareholders is computed by dividing net income attributable to MICROS Systems, Inc. by the weighted-average number of shares outstanding. Diluted net income per share attributable to MICROS Systems, Inc. common shareholders includes the dilutive effect of stock options.

A reconciliation of the net income available to MICROS Systems, Inc. and the weighted-average number of common shares outstanding assuming dilution is as follows:

		Three Months Ended				Six months ended
		December 31,				December 31,
(in thousands, except per share data)		2011		2010		2011		2010
Net income attributable to MICROS Systems, Inc.	$	38,285	$	32,328	$	75,517	$	63,944
Effect of minority put arrangement		0		0		0		30
Net income attributable to MICROS Systems, Inc.	$	38,285	$	32,328	$	75,517	$	63,974
common shareholders
Average common shares outstanding		80,151		80,748		80,362		80,479
Dilutive effect of outstanding stock options		1,820		1,969		1,828		1,911
Average common shares outstanding assuming dilution		81,971		82,717		82,190		82,390
Basic net income per share attributable to	$	0.48	$	0.40	$	0.94	$	0.79
MICROS Systems, Inc. common shareholders
Diluted net income per share attributable to	$	0.47	$	0.39	$	0.92	$	0.78
MICROS Systems, Inc. common shareholders
Anti-dilutive weighted shares excluded from		1,511		477		1,316		358
reconciliation

     Results for the three months ended December 31, 2011 and 2010 include approximately $5.8 million ($3.8 million, net of tax) and $4.3 million ($2.4 million, net of tax), in non-cash share-based compensation expense, respectively. These non-cash share-based compensation expenses reduced diluted net income per share attributable to MICROS Systems, Inc. common shareholders by $0.05 and $0.03 for the three months ended December 31, 2011 and 2010, respectively.

     Results for the six months ended December 31, 2011 and 2010 include approximately $8.8 million ($5.9 million, net of tax) and $7.0 million ($4.3 million, net of tax), in non-cash share-based compensation expense, respectively. These non-cash share-based compensation expenses reduced diluted net income per share attributable to MICROS Systems, Inc. common shareholders by $0.07 and $0.05 for the six months ended December 31, 2011 and 2010, respectively.