Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2014

Earnings (Loss) Per Share

The following table reconciles earnings (loss) per common share for the three months ended March 31, 2014 and 2013:

	For the Three Months Ended
	March 31, 2014			March 31, 2013
	(In thousands, except per share amounts)
Basic:
Net (loss) income	$	(11,218	)	$	38,511
Less: net income allocable to participating RSUs (a)		—			(401	)
Net (loss) income available for basic common shares	$	(11,218	)	$	38,110
Weighted average common shares outstanding		340,226			344,315
Basic net (loss) income per common share	$	(0.03	)	$	0.11
Diluted:
Net (loss) income	$	(11,218	)	$	38,511
Less: net income allocable to participating RSUs (a)		—			(412	)
Net (loss) income available for diluted common shares	$	(11,218	)	$	38,099
Weighted average common shares outstanding		340,226			344,315
Weighted average common equivalent shares arising from:
Dilutive stock options and non-participating RSUs		—			4,480
Weighted average number of common and potential common shares		340,226			348,795
Diluted net (loss) income per common share	$	(0.03	)	$	0.11

(a) During the three months ended March 31, 2014, Mattel did not allocate its net loss to its participating RSUs as its participating RSUs are not obligated to share in the losses of the Company. During the three months ended March 31, 2013, Mattel allocated a proportionate share of both dividends and undistributed earnings to participating RSUs.