EARNINGS PER SHARE

9 Months Ended

Mar. 31, 2012

Notes to Financial Statements

Note 5 - EARNINGS PER SHARE

The Company adopted ASC Topic 260, Earnings Per Share. Basic EPS are computed by dividing net income available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS give effect to all dilutive potential common shares outstanding during a period. In computing diluted EPS, the average price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options and warrants.

Stock options to purchase 711,875 shares of Common Stock at exercise prices ranging from $1.72 to $9.57 per share were outstanding as of March 31, 2012 and were excluded in the computation of diluted EPS because their effect would have been anti-dilutive.

Stock options to purchase options 629,125 shares of Common Stock at exercise prices ranging from $1.72 to $9.57 per share as of March 31, 2011 were excluded in the computation of diluted EPS because their effect would have been anti-dilutive.

The following table is a reconciliation of the weighted average shares used in the computation of basic and diluted EPS for the years presented herein:

	Nine Months Ended						Three Months Ended
	March 31,			March 31,			March 31,			March 31,
	2012			2011			2012			2011
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
(Loss) / income attributable to Trio-Tech International common shareholders from continuing operations, net of tax	$	(2,523	)	$	218		$	(518	)	$	(462	)
Loss attributable to Trio-Tech International common shareholders from discontinued operations, net of tax		(2	)		(2	)		—			—
Net (loss) / income attributable to Trio-Tech International common shareholders	$	(2,525	)	$	216		$	(518	)	$	(462	)
Basic (loss) / earnings per share from continuing operations attributable to Trio-Tech International	$	(0.76	)		0.07			(0.16	)		(0.14	)
Basic loss per share from discontinued operations attributable to Trio-Tech International		—			—			—			—
Basic (loss) / earnings per share from net (loss) / income attributable to Trio-Tech International	$	(0.76	)	$	0.07		$	(0.16	)	$	(0.14	)
Diluted (loss) / earnings per share from continuing operations attributable to Trio-Tech International	$	(0.76	)	$	0.06		$	(0.16	)	$	(0.14	)
Diluted loss per share from discontinued operations attributable to Trio-Tech International	$	—		$	—		$	—		$	—
Diluted (loss) /  earnings per share from net (loss) /
income attributable to Trio-Tech International	$	(0.76	)	$	0.06		$	(0.16	)	$	(0.14	)
Weighted average number of common shares outstanding - basic		3,322			3,277			3,322			3,301
Dilutive effect of stock options		—			114			—			—
Number of shares used to compute earnings per share - diluted		3,322			3,391			3,322			3,301