Earnings (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2019

Reconciliation of Weighted Average Shares Used in Calculating Basic and Diluted Earnings Per Share

A reconciliation of weighted average shares used in calculating basic and diluted earnings per share follows:

	FY 2019		FY 2018
Basic		10,559		6,734
Effect of assumed vesting of restricted stock		—		—
Effect of convertible notes subject to conversion		—		—
Diluted		10,559		6,734

Schedule of Impact on Earnings Per Share Calculation

For FY 2019 and FY 2018, adjustments to the Company’s redeemable non-controlling interest and effects of the potential conversion of the 5.75% Convertible Notes had impacts on the Company’s earnings per share calculations as follows:

	Year Ended			Year Ended
	December 31, 2019			December 31, 2018
For earnings (loss) per share - basic:
Net loss attributable to Iconix Brand Group, Inc.	$	(111,513	)	$	(100,521	)
Accretion of redeemable non-controlling interest		—			—
Net income (loss) attributable to Iconix Brand Group, Inc. after accretion of redeemable non- controlling interest for basic earnings (loss) per share	$	(111,513	)	$	(100,521	)

For earnings (loss) per share - diluted:
Net loss attributable to Iconix Brand Group, Inc.	$	(111,513	)	$	(100,521	)
Effect of potential conversion of 5.75% Convertible Notes ⁽¹⁾		—			—
Accretion of redeemable non-controlling interest		—			—
Net loss attributable to Iconix Brand Group, Inc. after the effect of potential conversion of 5.75% Convertible Notes for diluted earnings (loss) per share	$	(111,513	)	$	(100,521	)

Earnings (loss) per share:
Basic	$	(10.56	)	$	(14.93	)
Diluted	$	(10.56	)	$	(14.93	)
Weighted average number of common shares outstanding:
Basic		10,559			6,734
Diluted		10,559			6,734

⁽¹⁾	There was no effect of potential conversion of the Company’s 5.75% Notes on the Company’s diluted earnings per share calculation for FY 2019 or FY 2018, as the effect was anti-dilutive.