Share-Based Compensation

9 Months Ended

Mar. 31, 2012

Share-Based Compensation [Abstract]

Share-Based Compensation

6. SHARE-BASED COMPENSATION

     The non-cash share-based compensation expenses included in the condensed consolidated statements of operations are as follows:

		Three Months Ended						Nine months Ended
		March 31,						March 31,
(in thousands)		2012		2011				2012			2011
Selling, general and administrative	$	3,446		$	2,419		$	11,528		$	9,066
Research and development		264			117			878			368
Cost of sales		58			25			143			87
Total non-cash share-based compensation expense		3,768			2,561			12,549			9,521
Income tax benefit		(1,441	)		(802	)		(4,344	)	(3,457		)
Total non-cash share-based compensation expense, net
of tax benefit	$	2,327		$	1,759		$	8,205		$	6,064
Impact on diluted net income per share attributable to
MICROS Systems, Inc. common shareholders	$	0.03		$	0.02		$	0.10		$	0.07

     No non-cash share-based compensation expense has been capitalized for the nine months ended March 31, 2012 and 2011, as stock options were not granted to employees whose labor cost was capitalized as software development costs or inventory.

     As of March 31, 2012, there was approximately $27.4 million (net of estimated forfeitures) in non-cash share-based compensation related to non-vested awards, which is expected to be recognized in the Company's consolidated statements of operations over a weighted-average period of 2.0 years.