Earnings (Loss) Per Share Sample Clauses

Earnings (Loss) Per Share. The calculation of net income (loss) per share follows: Three Months Ended March 31, 2010 2009 Numerator: Income (loss) applicable to common shares Continuing operations $ 2,296 $ (2,496 ) Net income $ 2,296 $ (2,496 ) Denominator: Weighted average shares for basic earnings per share 13,542,829 13,513,154 Dilutive effect of stock options 58,905 22,039 Weighted average shares for diluted earnings per share 13,601,734 13,535,193 Basic and diluted income (loss) per share amounts: Continuing operations $ 0.17 $ (0.18 ) Net income per share $ 0.17 $ (0.18 ) Table of Contents The calculation of weighted average shares for the three months ended March 31, 2010 and 2009 excludes common shares of 1.5 million and 1.7 million stock options and restricted stock, respectively, because their effect was considered to be antidilutive or performance conditions had not been satisfied.
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Earnings (Loss) Per Share. The basic earnings (loss) per share are calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no dilutive securities outstanding.
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Earnings (Loss) Per Share. The Company follows ASC 260 when reporting Earnings (Loss) Per Share resulting in the presentation of basic and diluted earnings (loss) per share. Because the Company does not have any common stock equivalents, such as stock options and warrants, the amounts reported for basic and diluted net loss per share were the same. Revenue Recognition The Company adopted FASB Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers, and its related amendments (collectively known as “ASC 606”), effective May 29, 2019. The Company determines revenue recognition through the following steps: · Identification of a contract with a customer; · Identification of the performance obligations in the contract; · Determination of the transaction price; · Allocation of the transaction price to the performance obligations in the contract; and · Recognition of revenue when or as the performance obligations are satisfied. Revenue is recognized when performance obligations are satisfied through the transfer of control of promised goods or services to the Company's customers in an amount that reflects the consideration expected to be received in exchange for transferring goods or services to customers. Control transfers once a customer has the ability to direct the use of, and obtain substantially all of the benefits from, the product. This includes the transfer of legal title, physical possession, the risks and rewards of ownership, and customer acceptance. Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740. Deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s consolidated financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment abo...
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Earnings (Loss) Per Share. The calculation of basic earnings/(loss) per share is based on the profit attributable to shareholders of $866,057,000 (1999: loss of $194,219,000) and the weighted average of 909,509,000 (1999: 909,509,000) ordinary shares in issue during the year. The exercise of the subscriptions rights conferred by the share options and the Offer Shares would not have any dilutive effect on the earnings/(loss) per share for the years 2000 and 1999 as the net gain on the Restructuring and the profit from discontinued operations are not taken into account in calculating the diluted earnings/ (loss) per share.
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Earnings (Loss) Per Share. The effects of options and warrants have not been considered in the determination of earnings (loss) per share for the year ended December 31, 2005 because the result would be anti-dilutive. Options and warrants not included in the calculation for the year ended December 31, 2005 were as follows: Year Ended December 31, 2005 Stock Options 923,266 Class A Warrants — Class B Warrants 700,000 Class C Warrants 271,429 The calculation of income (loss) per share follows: Year Ended Year Ended Year Ended December 31, December 31, December 31, 2007 2006 2005 Numerator: Income (loss) applicable to common shares Continuing operations $ 10,636 $ 2,478 $ (15,829 ) Discontinued operations (1,971 ) (25,525 ) (15,532 ) Net income (loss) $ 8,665 $ (23,047 ) $ (31,361 ) Denominator: Weighted average shares for basic earnings per share 13,353,742 13,327,176 13,315,028 Dilutive effect of stock options 77,631 31,709 Weighted average shares for diluted earnings per share 13,431,373 13,358,885 13,315,028 Basic income (loss) per share amounts: Continuing operations $ 0.80 $ 0.19 $ (1.19 ) Discontinued operations (0.15 ) (1.92 ) (1.17 ) Net income (loss) $ 0.65 $ (1.73 ) $ (2.36 ) Diluted income (loss) per share amounts: Continuing operations $ 0.79 $ 0.18 $ (1.19 ) Discontinued operations (0.15 ) (1.91 ) (1.17 ) Net income (loss) $ 0.64 $ (1.73 ) $ (2.36 ) 61 Table of Contents THERMADYNE HOLDINGS CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
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Earnings (Loss) Per Share. The computation of earnings per share of common stock is based on the weighted average number of shares outstanding at the date of the financial statements.
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Earnings (Loss) Per Share. Basic earnings (loss) per share is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding during the year. The computation of diluted earnings per share assumes the conversion, exercise or contingent issuance of securities only when such conversion, exercise or issuance would have a dilutive effect on earnings per share. The dilutive effect of convertible securities is reflected in diluted earnings per share by application of the "if converted" method. The dilutive effect of outstanding options and warrants and their equivalents is reflected in diluted earnings per share by application of the treasury stock method.
Sample 1
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Related to Earnings (Loss) Per Share

  • Net Income and Net Loss All net income or net loss of the Company shall be for the account of the Member.

  • Net Loss After giving effect to the special allocations set forth in Section 6.1(d), Net Loss for each taxable period and all items of income, gain, loss and deduction taken into account in computing Net Loss for such taxable period shall be allocated as follows:

  • EBITDA With respect to REIT and its Subsidiaries for any period (without duplication): (a) Net Income (or Loss) on a Consolidated basis, in accordance with GAAP, exclusive of the following (but only to the extent included in determination of such Net Income (Loss)): (i) depreciation and amortization expense; (ii) Interest Expense; (iii) income tax expense; (iv) Acquisition Closing Costs and extraordinary or non-recurring gains and losses (including, without limitation, gains and losses on the sale of assets) and income and expense allocated to minority owners; and (v) other non-cash items to the extent not actually paid as a cash expense; plus (b) such Person’s pro rata share of EBITDA of its Unconsolidated Affiliates as provided below. With respect to Unconsolidated Affiliates and Subsidiaries of Borrower that are not Wholly Owned Subsidiaries, EBITDA attributable to such entities shall be excluded but EBITDA shall include a Person’s Equity Percentage of Net Income (or Loss) from such Unconsolidated Affiliates or such Subsidiary of Borrower that is not a Wholly Owned Subsidiary plus its Equity Percentage of (i) depreciation and amortization expense; (ii) Interest Expense; (iii) income tax expense; (iv) Acquisition Closing Costs and extraordinary or non-recurring gains and losses (including, without limitation, gains and losses on the sale of assets) and income and expense allocated to minority owners; and (v) other non-cash items to the extent not actually paid as a cash expense.

  • Measurement Period (b) In this Agreement, unless the contrary intention appears, a reference to:

  • Adjusted EBITDA The 2019 adjusted EBITDA for the Affiliated Club Sellers shall total an aggregate of not less than $10,700,000.

  • Net Cash Flow The term “Net Cash Flow” shall mean all cash and cash equivalents from all sources on hand as of the last day of the measurement period prior to any distributions to the Partners, and after the payment of all then due expenses of operating and managing the Restaurants, and after payment of all debts and liabilities and after any prepayments of any debts and liabilities that the General Partner, in its reasonable and good faith discretion, elects to cause to be made, and after the establishment of any reserves reasonably deemed necessary by the General Partner for (i) the repayment of any due debts or liabilities, including debts owed to the General Partner; (ii) the working capital requirements; (iii) capital improvements and replacement of furniture, fixtures or equipment; and (iv) any contingent or unforeseen liabilities. In determining Net Cash Flow of each Restaurant there shall be deducted the Supervision Fee and the Accounting Fee as provided in Section 4.7, the Advertising Payment and the Insurance Payment as provided in Section 4.8, and the OSRS Charges as provided in Section 4.2.

  • Funds from Operations The ratio of Funds from Operations to Total Debt for such Relevant Entity in any fiscal year is greater than the ratio specified in the Election Sheet; or

  • Minimum Consolidated Adjusted EBITDA The Borrower will maintain, as of the last day of each Fiscal Quarter, commencing with the Fiscal Quarter ending June 30, 2003, a minimum Consolidated Adjusted EBITDA of no less than (i) $0 for the Fiscal Quarter ending June 30, 2003, (ii) $1,000,000 for the Fiscal Quarter ending September 30, 2003 and (iii) $2,500,000 for each Fiscal Quarter thereafter.

  • Operating Cash Flow As used in this Agreement, “Operating Cash Flow” shall mean and be defined, for any fiscal period, as all cash receipts of the Partnership from whatever source (but excluding Capital Cash Flow and excluding the proceeds of any Capital Contributions to the Partnership) during such period in question in excess of all items of Partnership expense (other than non-cash expenses such as depreciation) and other cash needs of the Partnership, including, without limitation, amounts paid by the Partnership as principal on debts and advances, during such period, capital expenditures and any reserves (as determined by the Managing General Partner) established or increased during such period. Operating Cash Flow shall be distributed to or for the benefit of the Partners of record as of the applicable record date not less frequently than quarterly, and shall be allocated among the Partners as follows:

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