Net Earnings (Loss) Per Share (Tables)

12 Months Ended

May 03, 2014

Reconciliation of Basic and Diluted Loss Per Share

The following is a reconciliation of the Company’s basic and diluted earnings per share calculation:

	Fiscal 2014			Fiscal 2013			Fiscal 2012
Numerator for basic loss per share:
Loss attributable to Barnes & Noble, Inc.	$	(47,268	)		(157,806	)		(64,840	)
Preferred stock dividends		(16,028	)		(15,767	)		(11,044	)
Accretion of dividends on preferred stock		(3,032	)		(2,266	)		(894	)
Net loss available to common shareholders	$	(66,328	)		(175,839	)		(76,778	)
Numerator for diluted loss per share:
Net loss available to common shareholders	$	(66,328	)		(175,839	)		(76,778	)
Denominator for basic and diluted loss per share:
Basic weighted average common shares		58,971			58,247			57,337
Basic loss per common share:
Net loss attributable to Barnes & Noble, Inc. available for common shareholders	$	(1.12	)		(3.02	)		(1.34	)
Diluted loss per common share:
Net loss attributable to Barnes & Noble, Inc. available for common shareholders	$	(1.12	)		(3.02	)		(1.34	)