EARNINGS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2011

EARNINGS PER SHARE

Schedule of computation of basic and diluted earnings (loss) per share

	Three Months Ended						Six Months Ended
	June 30						June 30
	2011			2010			2011			2010
	($ thousands, except share and per share data)
Basic earnings (loss) per share
Numerator:
Net income (loss) attributable to Arkansas Best Corporation	$	5,298		$	(7,444	)	$	(7,510	)	$	(28,836	)
Effect of unvested restricted stock awards	(213		)	—			(60		)	(17		)
Adjusted net income (loss)	$	5,085		$	(7,444	)	$	(7,570	)	$	(28,853	)
Denominator:
Weighted-average shares	25,411,339			25,182,579			25,358,130			25,137,886
Earnings (loss) per common share	$	0.20		$	(0.30	)	$	(0.30	)	$	(1.15	)
Diluted earnings (loss) per share
Numerator:
Net income (loss) attributable to Arkansas Best Corporation	$	5,298		$	(7,444	)	$	(7,510	)	$	(28,836	)
Effect of unvested restricted stock awards	(213		)	—			(60		)	(17		)
Adjusted net income (loss)	$	5,085		$	(7,444	)	$	(7,570	)	$	(28,853	)
Denominator:
Weighted-average shares	25,411,339			25,182,579			25,358,130			25,137,886
Effect of dilutive securities	603			—			—			—
Adjusted weighted-average shares and assumed conversions	25,411,942			25,182,579			25,358,130			25,137,886
Earnings (loss) per common share	$	0.20		$	(0.30	)	$	(0.30	)	$	(1.15	)