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Basic EPS and diluted EPS are calculated by dividing net earnings by the following: for basic EPS, the weighted-average number of common shares outstanding for the period; and for diluted EPS, the sum of the weighted-average number of both outstanding common shares and potentially dilutive common shares using the treasury stock method.
The calculation of EPS is as follows:
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Three Months Ended September 30,
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Nine Months Ended September 30,
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(in thousands, except per share data)
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2022
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2021
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2022
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2021
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Net earnings attributable to Skechers U.S.A., Inc.
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$
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85,886
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$
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103,139
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$
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297,513
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$
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339,081
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Weighted-average common shares outstanding, basic
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155,420
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155,835
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155,783
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155,413
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Dilutive effect of nonvested shares
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813
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1,288
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931
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1,177
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Weighted-average common shares outstanding, diluted
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156,233
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157,123
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156,714
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156,590
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Anti-dilutive common shares excluded above
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55
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—
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40
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11
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Net earnings per share attributable to Skechers U.S.A., Inc.
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Basic
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$
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0.55
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$
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0.66
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$
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1.91
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$
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2.18
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Diluted
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$
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0.55
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$
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0.66
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$
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1.90
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$
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2.17
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