Dine Brands Global (DIN) 10-Q 2006 Q3 Quarterly report

Exhibit 11.0

IHOP CORP. AND SUBSIDIARIES
STATEMENT RE COMPUTATION OF PER SHARE EARNINGS
(In thousands, except per share data)
(Unaudited)

	Three Months Ended September 30,				Nine Months Ended September 30,
	2006		2005		2006		2005
NET INCOME PER COMMON SHARE BASIC
Weighted average shares outstanding	17,921		19,224		18,168		19,660
Net income available to common shareholders	$	11,323	$	11,972	$	34,223	$	33,976
Net income per share—basic	$	0.63	$	0.62	$	1.88	$	1.73
NET INCOME PER COMMON SHARE DILUTED
Weighted average shares outstanding	17,921		19,224		18,168		19,660
Net effect of dilutive stock options based on the treasury stock method using the average market price	202		170		213		198
Total	18,123		19,394		18,381		19,858
Net income available to common shareholders	$	11,323	$	11,972	$	34,223	$	33,976
Net income per share—diluted	$	0.62	$	0.62	$	1.86	$	1.71