Helios Technologies Quarterly report pursuant to Section 13 or 15(d)

Summary of Significant Accounting Policies

9 Months Ended

Sep. 27, 2014

Earnings per share

The following table represents the computation of basic and diluted earnings per common share (in thousands, except per share data):



	Three Months Ended				Nine Months Ended
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Net income	$	9,877	$	8,275	$	33,449	$	29,640
Weighted average basic shares outstanding	26,455		26,247		26,425		26,206
Basic net income per common share	$	0.37	$	0.32	$	1.27	$	1.13
Effect of dilutive stock options	—		—		—		—
Weighted average diluted shares outstanding	26,455		26,247		26,425		26,206
Diluted net income per common share	$	0.37	$	0.32	$	1.27	$	1.13

The entire disclosure for all significant accounting policies of the reporting entity.