EARNINGS PER SHARE (Tables)

12 Months Ended

Sep. 30, 2012

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

	2012		2011		2010
Net income attributable to Matthews shareholders	$	55,843	$	72,372	$	69,057
Less: dividends and undistributed earnings allocated to participating securities		861		1,420		1,016
Net income available to Matthews shareholders	$	54,982	$	70,952	$	68,041

Weighted-average shares outstanding (in thousands):
Basic shares		27,753		28,775		29,656
Effect of dilutive securities		86		37		50
Diluted shares		27,839		28,812		29,706