Earnings per Share

Calculation of net earnings per common share (“EPS”) — basic and diluted (in millions, except EPS):



Fiscal Year Ended	Sep 30, 2012		Oct 2, 2011		Oct 3, 2010
Net earnings attributable to Starbucks	$	1,383.8	$	1,245.7	$	945.6
Weighted average common shares and common stock units outstanding (for basic calculation)	754.4		748.3		744.4
Dilutive effect of outstanding common stock options and RSUs	18.6		21.4		19.8
Weighted average common and common equivalent shares outstanding (for diluted calculation)	773.0		769.7		764.2
EPS — basic	$	1.83	$	1.66	$	1.27
EPS — diluted	$	1.79	$	1.62	$	1.24

Potential dilutive shares consist of the incremental common shares issuable upon the exercise of outstanding stock options (both vested and non-vested) and unvested RSUs, calculated using the treasury stock method. The calculation of dilutive shares outstanding excludes out-of-the-money stock options (i.e., such options’ exercise prices were greater than the average market price of our common shares for the period) because their inclusion would have been antidilutive. Out-of-the-money stock options totaled 0.2 million, 0.1 million, and 7.9 million as of September 30, 2012, October 2, 2011, and October 3, 2010, respectively.