Dine Brands Global (DIN) 10-K 2002 FY Annual report

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EXHIBIT 11.0

IHOP CORP. AND SUBSIDIARIES
STATEMENT REGARDING COMPUTATION OF PER SHARE EARNINGS
(in thousands, except per share data)

			Year Ended December 31,
			2002		2001		2000
INCOME PER SHARE—BASIC
	Weighted average common shares outstanding			20,946		20,398		20,017
	Net income available to common shareholders		$	40,848	$	40,288	$	35,338
	Net income per share—basic		$	1.95	$	1.98	$	1.77
NET INCOME PER SHARE—DILUTED
Weighted average common shares outstanding				20,946		20,398		20,017
Net effect of dilutive stock options based on the treasury stock method using the average market price				323		364		246
		Total		21,269		20,762		20,263
	Net income available to common shareholders		$	40,848	$	40,288	$	35,338
	Net income per share—diluted		$	1.92	$	1.94	$	1.74

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EXHIBIT 11.0