Mattel (MAT) 10-Q 2008 Q2 Quarterly report

EXHIBIT 11.0

MATTEL, INC. AND SUBSIDIARIES

COMPUTATION OF INCOME PER COMMON AND POTENTIAL COMMON SHARE

(In thousands, except per share amounts)

	For the Three Months Ended				For the Six Months Ended
	June 30, 2008		June 30, 2007		June 30, 2008			June 30, 2007
BASIC
Net income (loss)	$	11,783	$	22,804	$	(34,863	)	$	34,767
Applicable Share of Computation of Income per Share:
Weighted average common shares outstanding		361,262		396,196		361,535			393,057
Net Income (Loss) Per Common Share—Basic:
Net income (loss) per common share	$	0.03	$	0.06	$	(0.10	)	$	0.09
DILUTED
Net income (loss)	$	11,783	$	22,804	$	(34,863	)	$	34,767
Applicable Shares for Computation of Net Income Per Share:
Weighted average common shares outstanding		361,262		396,196		361,535			393,057
Weighted average common equivalent shares arising from:
Dilutive stock options		2,657		6,644		—			6,622
Weighted average number of common and potential common shares		363,919		402,840		361,535			399,679
Net Income (Loss) Per Common Share—Diluted:
Net income (loss) per common share	$	0.03	$	0.06	$	(0.10	)	$	0.09