Note 13— Earnings (Loss) per Share

Sections

NOTE 13— EARNINGS (LOSS) PER SHARE

Basic earnings (loss) per share is based on the weighted-average effect of all common shares issued and outstanding and is calculated by dividing net income (loss) by the weighted-average shares outstanding during the period. Diluted earnings (loss) per share is calculated by dividing net income (loss) by the weighted-average number of common shares used in the basic earnings (loss) per share calculation plus the number of common shares that would be issued assuming exercise or conversion of all potentially dilutive common shares outstanding. The Company excludes equity instruments from the calculation of diluted earnings (loss) per share if the effect of including such instruments is anti-dilutive. Accordingly, certain stock-based incentive awards have been excluded from the calculation of diluted earnings (loss) per share totaling 53 million shares for the fiscal year ended January 29, 2016, 55 million shares for the fiscal year ended January 30, 2015, 46 million shares for the successor period ended January 31, 2014, and 90 million shares for the predecessor period ended October 28, 2013.

The company has three classes of common stock, denominated as Series A, Series B, and Series C common stock. For purposes of calculating net earnings (loss) per share, the Company uses the two-class method. As all classes share the same rights in dividends, basic and diluted earnings (loss) per share are the same for all classes.

- F-50 -

DENALI HOLDING INC.

NOTES TO AUDITED CONSOLIDATED FINANCIAL STATEMENTS

The following table sets forth the computation of basic and diluted earnings (loss) per share for each of the periods presented:

     Successor           Predecessor  
     Fiscal Year
Ended January 29,
2016
    Fiscal Year
Ended January 30,
2015
    October 29, 2013
through January 31,
2014
          February 2, 2013
through October 28,
2013
 
           (in millions, except per share amounts)              

Numerator:

             

Net income (loss)

   $ (1,104   $ (1,221   $ (1,612        $ (93
  

 

 

   

 

 

   

 

 

        

 

 

 

Denominator:

             

Weighted-average shares outstanding:

             

Basic

     405        404        397             1,755   

Effect of dilutive options, restricted stock units, restricted stock, and other

     —          —          —               —     
  

 

 

   

 

 

   

 

 

        

 

 

 

Diluted

     405        404        397             1,755   
  

 

 

   

 

 

   

 

 

        

 

 

 

Earnings (loss) per share:

             

Basic

   $ (2.73   $ (3.02   $ (4.06        $ (0.05

Diluted

   $ (2.73   $ (3.02   $ (4.06        $ (0.05

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