Dine Brands Global (DIN) 10-Q 2006 Q2 Quarterly report

Exhibit 11.0

IHOP CORP. AND SUBSIDIARIES

STATEMENT REGARDING COMPUTATION OF PER SHARE EARNINGS

(In thousands, except per share data)

(Unaudited)

	Three Months Ended June 30,				Six Months Ended June 30,
	2006		2005		2006		2005
NET INCOME PER COMMON SHARE BASIC
Weighted average shares outstanding	18,159		19,764		18,290		19,877
Net income available to common shareholders	$	10,306	$	11,929	$	22,900	$	22,004
Net income per share—basic	$	0.57	$	0.60	$	1.25	$	1.11
NET INCOME PER COMMON SHARE DILUTED
Weighted average shares outstanding	18,159		19,764		18,290		19,877
Net effect of dilutive stock options based on the treasury stock method using the average market price	210		204		219		213
Total	18,369		19,968		18,509		20,090
Net income available to common shareholders	$	10,306	$	11,929	$	22,900	$	22,004
Net income per share—diluted	$	0.56	$	0.60	$	1.24	$	1.10