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10-Q - FORM 10-Q - ACHILLION PHARMACEUTICALS INCd230843d10q.htm
EX-31.1 - SECTION 302 CEO CERTIFICATION - ACHILLION PHARMACEUTICALS INCd230843dex311.htm
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EX-31.2 - SECTION 302 CFO CERTIFICATION - ACHILLION PHARMACEUTICALS INCd230843dex312.htm
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Earnings (Loss) Per Share ("EPS")
9 Months Ended
Sep. 30, 2011
Earnings (Loss) Per Share ("EPS") [Abstract] 
Earnings (Loss) Per Share ("EPS")

5. Earnings (Loss) Per Share ("EPS")

Basic EPS is calculated by dividing net income or loss attributable to common stockholders by the weighted average common stock outstanding. Diluted EPS is calculated by adjusting weighted average common shares outstanding for the dilutive effect of common stock options and warrants. In periods in which a net loss is recorded, no effect is given to potentially dilutive securities, since the effect would be antidilutive. Securities that could potentially dilute basic EPS in the future that were not included in the computation of diluted EPS because to do so would have been antidilutive were as follows for the three and nine months ended September 30, 2011 and 2010:

 

     Three and Nine Months Ended September 30,  
     2011      2010  

Options

     5,684         3,320   

Warrants

     9,664         9,706   
  

 

 

    

 

 

 

Total potentially dilutive securities outstanding

     15,348         13,026