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Income Per Share
3 Months Ended
Mar. 31, 2016
Income Per Share [Abstract]  
Income Per Share

8. Income Per Share



The following table presents a reconciliation between basic and diluted earnings per share:









 

 

 

 

 



 

 

 

 

 



Three Months Ended



 

March 31, 2016

 

 

March 31, 2015

Numerator:

 

 

 

 

 

Net income attributable to IntriCon shareholders

$

15 

 

$

284 



 

 

 

 

 

Denominator:

 

 

 

 

 

Basic – weighted shares outstanding

 

5,981 

 

 

5,849 

Weighted shares assumed upon exercise of stock options

 

247 

 

 

378 

Diluted – weighted shares outstanding

 

6,228 

 

 

6,227 



 

 

 

 

 

Net income (loss) per share attributable to IntriCon shareholders:

 

 

 

 

 

Basic

$

0.00 

 

$

0.05 

Diluted

$

0.00 

 

$

0.05 



The dilutive impact summarized above relates to the periods when the average market price of Company stock exceeded the exercise price of the potentially dilutive option securities granted. Earnings per common share was based on the weighted average number of common shares outstanding during the periods when computing the basic earnings per share. When dilutive, stock options are included as equivalents using the treasury stock method when computing the diluted earnings per share. Individual components of basic and diluted income (loss) per share may not sum to the total income (loss) per share due to rounding.