EARNINGS PER SHARE (Tables)

12 Months Ended

Sep. 30, 2013

EARNINGS PER SHARE [Abstract]

Information Used to Compute Earnings Per Share Attributable to Matthews' Common Shareholders

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

	2013		2012		2011
Net income attributable to Matthews shareholders	$	54,888	$	55,843	$	72,372
Less: dividends and undistributed earnings allocated to participating securities		583		861		1,420
Net income available to Matthews shareholders	$	54,305	$	54,982	$	70,952
Weighted-average shares outstanding (in thousands):
Basic shares		27,255		27,753		28,775
Effect of dilutive securities		168		86		37
Diluted shares		27,423		27,839		28,812