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.

The reconciliation between the numerators and denominators of the basic and diluted EPS computations is as follows:

	Three months ended
(In thousands)	March 31,
	2026		2025
Numerator:
Net income attributable to Interparfums, Inc.	$	43,366	$	42,492
Denominator:
Weighted average shares		32,028		32,121
Effect of dilutive securities:
Stock options		—		53
Denominator for diluted earnings per share		32,028		32,174

Earnings per share:
Net income attributable to
Interparfums, Inc. common shareholders:
Basic	$	1.35	$	1.32
Diluted	$	1.35	$	1.32

Not included in the above computations are the effect of antidilutive potential common shares which consist of outstanding options to purchase 0.18 million shares of common stock for the three months ended March 31, 2026 and 0.04 million shares of common stock for the three months ended March 31, 2025.