Brother International 2013 Annual Report Download - page 57

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56
Notes to Consolidated Financial Statements
Brother Industries, Ltd. and Consolidated Subsidiaries
Year ended March 31, 2013 21. Net Income per Share
Reconciliation of the differences between basic and diluted net income per share (“EPS”) for the years ended March 31, 2013 and 2012, 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, 2013:
Basic EPS
Net income available to common shareholders ¥ 17,826 267,473 ¥ 66.65 $ 0.71
Effect of dilutive securities
Stock acquisition rights 435
Diluted EPS
Net income for computation ¥ 17,826 267,908 ¥ 66.54 $ 0.71
For the year ended March 31, 2012:
Basic EPS
Net income available to common shareholders ¥ 19,525 267,659 ¥ 72.95
Effect of dilutive securities
Stock acquisition rights 364
Diluted EPS
Net income for computation ¥ 19,525 268,023 ¥ 72.85
22. Subsequent Events
Appropriation of Retained Earnings
The following appropriation of retained earnings at March 31, 2013, was approved at the Company’s board of directors meeting held on May 14, 2013:
Millions of Yen
Thousands of
U.S. Dollars
Year-end cash dividends of ¥12 ($0.13) per share ¥ 3,226 $ 34,319
23. Segment Information
Under ASBJ Statement No. 17, Accounting Standard for Segment Information Disclosures and ASBJ Guidance No. 20, “Guidance on Accounting Standard for Segment
Information 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 avail-
able 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.