EARNINGS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2012

EARNINGS PER SHARE

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

	Three Months Ended						Six Months Ended
	June 30						June 30
	2012			2011			2012			2011
	($ thousands, except share and per share data)
Basic earnings (loss) per share
Numerator:
Net income (loss) attributable to Arkansas Best Corporation	$	11,841		$	5,298		$	(6,321	)	$	(7,510	)
Effect of unvested restricted stock awards	(549		)	(213		)	(75		)	(60		)
Adjusted net income (loss)	$	11,292		$	5,085		$	(6,396	)	$	(7,570	)
Denominator:
Weighted-average shares	25,544,455			25,411,339			25,496,871			25,358,130
Earnings (loss) per common share	$	0.44		$	0.20		$	(0.25	)	$	(0.30	)
Diluted earnings (loss) per share
Numerator:
Net income (loss) attributable to Arkansas Best Corporation	$	11,841		$	5,298		$	(6,321	)	$	(7,510	)
Effect of unvested restricted stock awards	(549		)	(213		)	(75		)	(60		)
Adjusted net income (loss)	$	11,292		$	5,085		$	(6,396	)	$	(7,570	)
Denominator:
Weighted-average shares	25,544,455			25,411,339			25,496,871			25,358,130
Effect of dilutive securities	—			603			—			—
Adjusted weighted-average shares and assumed conversions	25,544,455			25,411,942			25,496,871			25,358,130
Earnings (loss) per common share	$	0.44		$	0.20		$	(0.25	)	$	(0.30	)