EARNINGS PER SHARE (Tables)

12 Months Ended

Sep. 30, 2011

The information used to compute earnings per share attributable to Matthews' common shareholders was as follows:

	2011		2010		2009
Net income attributable to Matthews shareholders	$	72,372	$	69,057	$	57,732
Less: dividends and undistributed earnings allocated to participating securities		1,420		1,016		522
Net income available to Matthews shareholders	$	70,952	$	68,041	$	57,210

Weighted-average shares outstanding (in thousands):
Basic shares		28,775		29,656		30,245
Effect of dilutive securities:
Stock options		17		25		37
Phantom stock units		20		25		36
Diluted shares		28,812		29,706		30,318