Brother International 2012 Annual Report Download - page 56

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55
19. Net Income per Share
Reconciliation of the differences between basic and diluted net income per share (“EPS”) for the years ended March 31, 2012 and 2011 is as follows:
Millions of Yen
Thousands of
Shares Yen U.S. Dollars
Net Income
Weighted-Average
Shares EPS
For the year ended March 31, 2012:
Basic EPS
Net income available to common shareholders ¥ 19,525 267,659 ¥ 72.95 $ 0.89
Effect of dilutive securities
Stock acquisition rights 364
Diluted EPS
Net income for computation ¥ 19,525 268,023 ¥ 72.85 $ 0.89
For the year ended March 31, 2011:
Basic EPS
Net income available to common shareholders ¥ 26,238 267,645 ¥ 98.03
Effect of dilutive securities
Stock acquisition rights 328
Diluted EPS
Net income for computation ¥ 26,238 267,973 ¥ 97.91
20. Subsequent Events
Appropriation of Retained Earnings
The following appropriation of retained earnings at March 31, 2012 was approved at the Company’s board of directors’ meeting held on May 17, 2012:
Millions of Yen
Thousands of
U.S. Dollars
Year-end cash dividends of ¥12 ($0.15) per share ¥ 3,225 $ 39,329
21. Segment Information
Under ASBJ Statement No.17, Accounting Standard for Segment Information Disclosures” and ASBJ Guidance No.20, “Guidance on Accounting Standard for Segment Infor-
mation Disclosures,” an entity is required to report financial and descriptive information about its reportable segments. Reportable segments are operating segments or
aggregations of operating segments that meet specified criteria. Operating segments are components of an entity about which separate financial information is available
and such information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. Generally, segment
information is required to be reported on the same basis as is used internally for evaluating operating segment performance and deciding how to allocate resources to
operating segments.
Notes to Consolidated Financial Statements
Brother Industries, Ltd. and Consolidated Subsidiaries
Year ended March 31, 2012