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 June 30,				Six Months Ended June 30,
		2026		2025		2026		2025
Numerator:
Net income attributable to Interparfums, Inc.	$	30,487	$	31,988	$	73,853	$	74,480
Denominator:
Weighted average shares		32,026		32,110		32,027		32,115
Effect of dilutive securities:
Stock options		—		39		—		47
Denominator for diluted earnings per share		32,026		32,149		32,027		32,162

Earnings per share:
Net income attributable to
Interparfums, Inc. common shareholders:
Basic	$	0.95	$	1.00	$	2.31	$	2.32
Diluted	$	0.95	$	0.99	$	2.31	$	2.32

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 and six months ended June 30, 2026 and 0.08 million shares of common stock for the three and six months ended June 30, 2025.