INTERPARFUMS INC Earnings Per Share Disclosure
| (13) | Net Income Attributable to Interparfums, Inc. Common Shareholders |
Net income attributable to Interparfums, Inc. per common share (“basic EPS”) is computed by dividing net income attributable to Interparfums, Inc. by the weighted average number of shares outstanding. Net income attributable to Interparfums, Inc. per share assuming dilution (“diluted EPS”), is computed using the weighted average number of shares outstanding, plus the incremental shares outstanding assuming the exercise of dilutive stock options using the treasury stock method.
| Year ended December 31, | ||||||||||||
| (In thousands except share and per share data) | 2025 | 2024 | 2023 | |||||||||
| Numerator: | ||||||||||||
| Net income attributable to Interparfums, Inc. | $ | 168,387 | $ | 164,358 | $ | 152,654 | ||||||
| Denominator: | ||||||||||||
| Weighted average shares | 32,102,264 | 32,036,728 | 31,994,328 | |||||||||
| Effect of dilutive securities: | ||||||||||||
| Stock options | 35,933 | 87,557 | 145,374 | |||||||||
| Denominator for diluted earnings per share | 32,138,197 | 32,124,285 | 32,139,702 | |||||||||
| Earnings per share: | ||||||||||||
| Net income attributable to Interparfums, Inc. | ||||||||||||
| common shareholders: | ||||||||||||
| Basic | $ | 5.25 | $ | 5.13 | $ | 4.77 | ||||||
| Diluted | 5.24 | 5.12 | 4.75 | |||||||||
Not included in the above computations is the effect of anti-dilutive potential common shares, which consist of outstanding options to purchase , , and shares of common stock for 2025, 2024, and 2023, respectively.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 10, 2026 | Showing above |
| 2024 | Mar 11, 2025 | |
| 2023 | Feb 27, 2024 | |
| 2022 | Feb 28, 2023 | |
| 2021 | Mar 1, 2022 | |
About Earnings Per Share Disclosures
The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.
Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.